Magic Summer Clean: 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 Summer Clean
Largest movements
- Receivables within one year -€6,354
down €6,354 (-55.8%), from €11,394 to €5,040
of which Trade receivables: -€7,242
- Financial fixed assets -€2,040
no longer reported in 2025 (was €2,040)
- Tangible fixed assets -€904
down €904 (-36.1%), from €2,505 to €1,601
- Other debts -€9,278
down €9,278 (-27.0%), from €34,356 to €25,078
- Tax, wage and social debts -€3,947
no longer reported in 2025 (was €3,947)
- Profit (loss) carried forward +€2,615
up €2,615 (+9.2%), from -€28,366 to -€25,751
- Trade debts +€1,859
up €1,859 (+679.4%), from €274 to €2,133
- Accrued charges and deferred income -€766
no longer reported in 2025 (was €766)
- Gross operating margin +€4,619
up €4,619, from -€1,640 to €2,979
- Financial income +€1,015
up €1,015 (+174979.3%), from €1 to €1,015
- Other operating charges -€705
down €705 (-71.7%), from €984 to €279
- Financial charges -€147
down €147 (-42.7%), from €343 to €197
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 | €15,977 | €6,641 | -€9,336 | -58.4% |
| Fixed assets | 21/28 | €4,545 | €1,601 | -€2,944 | -64.8% |
| Tangible fixed assets | 22/27 | €2,505 | €1,601 | -€904 | -36.1% |
| Furniture and vehicles | 24 | €2,505 | €1,601 | -€904 | -36.1% |
| Financial fixed assets | 28 | €2,040 | - | -€2,040 | |
| Current assets | 29/58 | €11,432 | €5,040 | -€6,392 | -55.9% |
| Amounts receivable within one year | 40/41 | €11,394 | €5,040 | -€6,354 | -55.8% |
| Trade receivables | 40 | €8,208 | €966 | -€7,242 | -88.2% |
| Other amounts receivable | 41 | €3,186 | €4,074 | +€888 | +27.9% |
| Cash at bank and in hand | 54/58 | €38 | - | -€38 | |
| Total equity and liabilities | 10/49 | €15,977 | €6,641 | -€9,336 | -58.4% |
| Equity | 10/15 | -€23,366 | -€20,751 | +€2,615 | +11.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,366 | -€25,751 | +€2,615 | +9.2% |
| Amounts payable | 17/49 | €39,343 | €27,392 | -€11,950 | -30.4% |
| Amounts payable within one year | 42/48 | €38,577 | €27,392 | -€11,185 | -29.0% |
| Financial debts | 43 | - | €181 | +€181 | |
| Credit institutions | 430/8 | - | €181 | +€181 | |
| Trade debts | 44 | €274 | €2,133 | +€1,859 | +679.4% |
| Suppliers | 440/4 | €274 | €2,133 | +€1,859 | +679.4% |
| Taxes, remuneration and social security | 45 | €3,947 | - | -€3,947 | |
| Taxes | 450/3 | €3,947 | - | -€3,947 | |
| Other amounts payable | 47/48 | €34,356 | €25,078 | -€9,278 | -27.0% |
| Accrued charges and deferred income | 492/3 | €766 | - | -€766 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €904 | €904 | = | 0.0% |
| Other operating charges | 640/8 | €984 | €279 | -€705 | -71.7% |
| Gross operating margin | 9900 | -€1,640 | €2,979 | +€4,619 | |
| Operating profit (loss) | 9901 | -€3,528 | €1,796 | +€5,324 | |
| Financial income | 75/76B | €1 | €1,015 | +€1,015 | +174979.3% |
| Recurring financial income | 75 | €1 | €1,015 | +€1,015 | +174979.3% |
| Financial charges | 65/66B | €343 | €197 | -€147 | -42.7% |
| Recurring financial charges | 65 | €343 | €197 | -€147 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,871 | €2,615 | +€6,485 | |
| Profit (loss) for the period | 9904 | -€3,871 | €2,615 | +€6,485 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,871 | €2,615 | +€6,485 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.