MAGIC STONE: what changed
Two financial 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 STONE
Largest movements
- Tangible fixed assets -€85,426
down €85,426 (-3.6%), from €2.4m to €2.3m
of which Land and buildings: -€85,202
- Profit (loss) carried forward -€75,228
down €75,228 (-12.7%), from -€592,565 to -€667,792
- Gross operating margin +€38,215
up €38,215 (+101.7%), from €37,561 to €75,776
- Turnover +€23,790
up €23,790 (+41.5%), from €57,276 to €81,066
- Purchases and services -€13,697
down €13,697 (-53.4%), from €25,650 to €11,953
- Other operating charges -€7,509
down €7,509 (-31.7%), from €23,683 to €16,174
- Depreciation +€7,275
up €7,275 (+5.8%), from €124,923 to €132,198
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 | €2,400,727 | €2,312,744 | -€87,983 | -3.7% |
| Fixed assets | 21/28 | €2,384,844 | €2,299,418 | -€85,426 | -3.6% |
| Tangible fixed assets | 22/27 | €2,384,844 | €2,299,418 | -€85,426 | -3.6% |
| Land and buildings | 22 | €2,383,085 | €2,297,884 | -€85,202 | -3.6% |
| Furniture and vehicles | 24 | €1,759 | €1,535 | -€224 | -12.8% |
| Current assets | 29/58 | €15,882 | €13,325 | -€2,557 | -16.1% |
| Amounts receivable within one year | 40/41 | €479 | - | -€479 | |
| Trade receivables | 40 | €479 | - | -€479 | |
| Cash at bank and in hand | 54/58 | €15,404 | €13,325 | -€2,078 | -13.5% |
| Total equity and liabilities | 10/49 | €2,400,727 | €2,312,744 | -€87,983 | -3.7% |
| Equity | 10/15 | -€526,970 | -€602,198 | -€75,228 | -14.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,594 | €3,594 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,594 | €3,594 | = | 0.0% |
| Legal reserve | 130 | €3,594 | €3,594 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€592,565 | -€667,792 | -€75,228 | -12.7% |
| Amounts payable | 17/49 | €2,927,697 | €2,914,941 | -€12,756 | -0.4% |
| Amounts payable after more than one year | 17 | €470,887 | €457,300 | -€13,588 | -2.9% |
| Financial debts | 170/4 | €82,287 | €68,700 | -€13,588 | -16.5% |
| Other amounts payable | 178/9 | €388,600 | €388,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,455,352 | €2,457,642 | +€2,290 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €13,298 | €13,588 | +€290 | +2.2% |
| Other amounts payable | 47/48 | €2,442,054 | €2,444,054 | +€2,000 | +0.1% |
| Accrued charges and deferred income | 492/3 | €1,458 | - | -€1,458 | |
| Turnover | 70 | €57,276 | €81,066 | +€23,790 | +41.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €25,650 | €11,953 | -€13,697 | -53.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,923 | €132,198 | +€7,275 | +5.8% |
| Other operating charges | 640/8 | €23,683 | €16,174 | -€7,509 | -31.7% |
| Gross operating margin | 9900 | €37,561 | €75,776 | +€38,215 | +101.7% |
| Operating profit (loss) | 9901 | -€111,045 | -€72,597 | +€38,448 | +34.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,987 | €2,631 | -€355 | -11.9% |
| Recurring financial charges | 65 | €2,987 | €2,631 | -€355 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€114,032 | -€75,228 | +€38,804 | +34.0% |
| Profit (loss) for the period | 9904 | -€114,032 | -€75,228 | +€38,804 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€114,032 | -€75,228 | +€38,804 | +34.0% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.