MAGIC ROOTS: 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 ROOTS
Largest movements
- Receivables within one year +€4,310
up €4,310 (+744.0%), from €579 to €4,889
of which Trade receivables: +€4,273
- Cash -€332
down €332 (-31.7%), from €1,048 to €716
mainly Receivables within one year (-€4,310) and Trade debts (-€1,214)
- Other debts +€4,549
up €4,549 (+27.7%), from €16,398 to €20,948
- Trade debts -€1,214
down €1,214 (-12.9%), from €9,415 to €8,201
- Profit (loss) carried forward +€1,201
up €1,201 (+5.4%), from -€22,303 to -€21,102
- Tax, wage and social debts -€559
no longer reported in 2025 (was €559)
- Gross operating margin +€8,302
up €8,302, from -€4,943 to €3,359
- Taxes +€1,841
new in 2025: €1,841
- Financial charges +€111
up €111 (+53.8%), from €206 to €317
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 | €12,069 | €16,047 | +€3,977 | +33.0% |
| Fixed assets | 21/28 | €4,196 | €4,196 | = | 0.0% |
| Financial fixed assets | 28 | €4,196 | €4,196 | = | 0.0% |
| Current assets | 29/58 | €7,873 | €11,851 | +€3,977 | +50.5% |
| Stocks and contracts in progress | 3 | €6,246 | €6,246 | = | 0.0% |
| Stocks | 30/36 | €6,246 | €6,246 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €579 | €4,889 | +€4,310 | +744.0% |
| Trade receivables | 40 | €579 | €4,852 | +€4,273 | +737.6% |
| Other amounts receivable | 41 | - | €37 | +€37 | |
| Cash at bank and in hand | 54/58 | €1,048 | €716 | -€332 | -31.7% |
| Total equity and liabilities | 10/49 | €12,069 | €16,047 | +€3,977 | +33.0% |
| Equity | 10/15 | -€14,303 | -€13,102 | +€1,201 | +8.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Capital | 10 | - | €8,000 | +€8,000 | |
| Issued capital | 100 | - | €8,000 | +€8,000 | |
| Profit (loss) carried forward | 14 | -€22,303 | -€21,102 | +€1,201 | +5.4% |
| Amounts payable | 17/49 | €26,372 | €29,148 | +€2,776 | +10.5% |
| Amounts payable within one year | 42/48 | €26,372 | €29,148 | +€2,776 | +10.5% |
| Trade debts | 44 | €9,415 | €8,201 | -€1,214 | -12.9% |
| Suppliers | 440/4 | €9,415 | €8,201 | -€1,214 | -12.9% |
| Taxes, remuneration and social security | 45 | €559 | - | -€559 | |
| Taxes | 450/3 | €559 | - | -€559 | |
| Other amounts payable | 47/48 | €16,398 | €20,948 | +€4,549 | +27.7% |
| Gross operating margin | 9900 | -€4,943 | €3,359 | +€8,302 | |
| Operating profit (loss) | 9901 | -€4,943 | €3,359 | +€8,302 | |
| Financial charges | 65/66B | €206 | €317 | +€111 | +53.8% |
| Recurring financial charges | 65 | €206 | €317 | +€111 | +53.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,149 | €3,042 | +€8,191 | |
| Income taxes | 67/77 | - | €1,841 | +€1,841 | |
| Profit (loss) for the period | 9904 | -€5,149 | €1,201 | +€6,350 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,149 | €1,201 | +€6,350 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.