MAGIC EVENTS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
MAGIC EVENTS
Largest movements
- Cash -€2,575
down €2,575 (-77.2%), from €3,335 to €760
mainly Net result for the year (-€1,881) and Trade debts (-€694)
- Profit (loss) carried forward -€1,881
down €1,881 (-7.6%), from -€24,764 to -€26,645
- Trade debts -€694
down €694 (-71.9%), from €966 to €272
- Gross operating margin -€210
down €210 (-15.2%), from -€1,384 to -€1,594
- Purchases and services +€210
up €210 (+15.2%), from €1,384 to €1,594
- Other operating charges -€100
down €100 (-40.0%), from €250 to €150
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,657 | €1,082 | -€2,575 | -70.4% |
| Current assets | 29/58 | €3,657 | €1,082 | -€2,575 | -70.4% |
| Amounts receivable within one year | 40/41 | €323 | €323 | = | 0.0% |
| Other amounts receivable | 41 | €323 | €323 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,335 | €760 | -€2,575 | -77.2% |
| Total equity and liabilities | 10/49 | €3,657 | €1,082 | -€2,575 | -70.4% |
| Equity | 10/15 | -€6,061 | -€7,942 | -€1,881 | -31.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €111 | €111 | = | 0.0% |
| Non-distributable reserves | 130/1 | €111 | €111 | = | 0.0% |
| Reserves not available under the articles | 1311 | €111 | €111 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,764 | -€26,645 | -€1,881 | -7.6% |
| Amounts payable | 17/49 | €9,718 | €9,024 | -€694 | -7.1% |
| Amounts payable within one year | 42/48 | €9,718 | €9,024 | -€694 | -7.1% |
| Trade debts | 44 | €966 | €272 | -€694 | -71.9% |
| Suppliers | 440/4 | €966 | €272 | -€694 | -71.9% |
| Other amounts payable | 47/48 | €8,752 | €8,752 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,384 | €1,594 | +€210 | +15.2% |
| Other operating charges | 640/8 | €250 | €150 | -€100 | -40.0% |
| Non-recurring operating charges | 66A | €180 | €92 | -€88 | -48.9% |
| Gross operating margin | 9900 | -€1,384 | -€1,594 | -€210 | -15.2% |
| Operating profit (loss) | 9901 | -€1,814 | -€1,836 | -€22 | -1.2% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,858 | -€1,881 | -€22 | -1.2% |
| Profit (loss) for the period | 9904 | -€1,858 | -€1,881 | -€22 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,858 | -€1,881 | -€22 | -1.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.