MAGIKPRO CONSTRUCT: 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.
MAGIKPRO CONSTRUCT
Largest movements
- Receivables within one year -€119,596
down €119,596 (-38.0%), from €314,580 to €194,984
of which Other amounts receivable: -€185,207
- Cash -€114,495
down €114,495 (-72.0%), from €159,020 to €44,526
mainly Trade debts (-€200,784) and Investment in fixed assets (net) (-€49,412)
- Tangible fixed assets +€20,950
up €20,950 (+21.5%), from €97,587 to €118,537
of which Furniture and vehicles: +€12,377
- Trade debts -€200,784
down €200,784 (-43.6%), from €460,696 to €259,911
of which Bills of exchange payable: -€130,000
- Tax, wage and social debts -€11,091
down €11,091 (-27.0%), from €41,062 to €29,971
of which Taxes: -€11,109
- Depreciation +€28,108
up €28,108 (+7,953%), from €353 to €28,462
- Gross operating margin -€13,614
down €13,614 (-19.6%), from €69,411 to €55,797
- Other operating charges -€7,803
down €7,803 (-51.0%), from €15,311 to €7,508
- Provisions -€3,606
no longer reported in 2024 (was €3,606)
- Taxes -€3,547
down €3,547 (-16.9%), from €21,000 to €17,453
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €571,187 | €363,732 | -€207,456 | -36.3% |
| Fixed assets | 21/28 | €97,587 | €118,537 | +€20,950 | +21.5% |
| Tangible fixed assets | 22/27 | €97,587 | €118,537 | +€20,950 | +21.5% |
| Plant, machinery and equipment | 23 | €2,444 | €11,017 | +€8,573 | +351% |
| Furniture and vehicles | 24 | €95,143 | €107,520 | +€12,377 | +13.0% |
| Current assets | 29/58 | €473,600 | €245,195 | -€228,405 | -48.2% |
| Amounts receivable within one year | 40/41 | €314,580 | €194,984 | -€119,596 | -38.0% |
| Trade receivables | 40 | €90,095 | €155,705 | +€65,611 | +72.8% |
| Other amounts receivable | 41 | €224,486 | €39,279 | -€185,207 | -82.5% |
| Cash at bank and in hand | 54/58 | €159,020 | €44,526 | -€114,495 | -72.0% |
| Deferred charges and accrued income | 490/1 | - | €5,685 | +€5,685 | |
| Total equity and liabilities | 10/49 | €571,187 | €363,732 | -€207,456 | -36.3% |
| Equity | 10/15 | €69,429 | €73,849 | +€4,420 | +6.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,429 | €71,849 | +€4,420 | +6.6% |
| Amounts payable | 17/49 | €501,758 | €289,882 | -€211,875 | -42.2% |
| Amounts payable within one year | 42/48 | €501,758 | €289,882 | -€211,875 | -42.2% |
| Trade debts | 44 | €460,696 | €259,911 | -€200,784 | -43.6% |
| Suppliers | 440/4 | €330,696 | €259,911 | -€70,784 | -21.4% |
| Bills of exchange payable | 441 | €130,000 | - | -€130,000 | |
| Taxes, remuneration and social security | 45 | €41,062 | €29,971 | -€11,091 | -27.0% |
| Taxes | 450/3 | €21,000 | €9,891 | -€11,109 | -52.9% |
| Remuneration and social security | 454/9 | €20,062 | €20,080 | +€18 | +0.1% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €353 | €28,462 | +€28,108 | +7,953% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €3,606 | - | -€3,606 | |
| Other operating charges | 640/8 | €15,311 | €7,508 | -€7,803 | -51.0% |
| Gross operating margin | 9900 | €69,411 | €55,797 | -€13,614 | -19.6% |
| Operating profit (loss) | 9901 | €50,141 | €19,827 | -€30,314 | -60.5% |
| Financial income | 75/76B | €545 | €2,970 | +€2,425 | +445% |
| Recurring financial income | 75 | €545 | €2,970 | +€2,425 | +445% |
| Financial charges | 65/66B | €909 | €924 | +€14 | +1.6% |
| Recurring financial charges | 65 | €909 | €924 | +€14 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €49,776 | €21,873 | -€27,903 | -56.1% |
| Income taxes | 67/77 | €21,000 | €17,453 | -€3,547 | -16.9% |
| Profit (loss) for the period | 9904 | €28,776 | €4,420 | -€24,357 | -84.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,776 | €4,420 | -€24,357 | -84.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.