MAGISCH BOS CONSTRUCTIONS: 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.
MAGISCH BOS CONSTRUCTIONS
Largest movements
- Receivables after one year -€2.9m
down €2.9m (-100%), from €2.9m to €0
of which Other amounts receivable: -€2.9m
- Stocks and contracts +€42,845
up €42,845 (+23.9%), from €179,113 to €221,958
- Debts after one year -€2.8m
down €2.8m (-93.6%), from €3.0m to €190,510
- Trade debts -€102,778
down €102,778 (-74.1%), from €138,686 to €35,908
- Other debts +€97,000
up €97,000 (+45.1%), from €215,109 to €312,109
- Gross operating margin -€47,580
down €47,580, from €36,763 to -€10,816
- Financial charges -€9,242
down €9,242 (-96.5%), from €9,579 to €337
- Other operating charges +€1,039
up €1,039 (+1,221%), from €85 to €1,125
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.
Derived cash bridge
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 | €3,329,447 | €489,532 | -€2.8m | -85.3% |
| Current assets | 29/58 | €3,329,447 | €489,532 | -€2.8m | -85.3% |
| Amounts receivable after more than one year | 29 | €2,860,000 | €0 | -€2.9m | -100% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €2,860,000 | €0 | -€2.9m | -100% |
| Stocks and contracts in progress | 3 | €179,113 | €221,958 | +€42,845 | +23.9% |
| Stocks | 30/36 | €179,113 | €221,958 | +€42,845 | +23.9% |
| Amounts receivable within one year | 40/41 | €288,701 | €260,769 | -€27,931 | -9.7% |
| Other amounts receivable | 41 | €288,701 | €260,769 | -€27,931 | -9.7% |
| Cash at bank and in hand | 54/58 | €1,634 | €6,805 | +€5,171 | +317% |
| Total equity and liabilities | 10/49 | €3,329,447 | €489,532 | -€2.8m | -85.3% |
| Equity | 10/15 | -€36,716 | -€48,995 | -€12,278 | -33.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,716 | -€58,995 | -€12,278 | -26.3% |
| Amounts payable | 17/49 | €3,366,163 | €538,527 | -€2.8m | -84.0% |
| Amounts payable after more than one year | 17 | €2,985,000 | €190,510 | -€2.8m | -93.6% |
| Financial debts | 170/4 | €2,985,000 | €190,510 | -€2.8m | -93.6% |
| Amounts payable within one year | 42/48 | €381,163 | €348,017 | -€33,146 | -8.7% |
| Financial debts | 43 | €27,369 | €0 | -€27,369 | -100% |
| Other loans | 439 | €27,369 | €0 | -€27,369 | -100% |
| Trade debts | 44 | €138,686 | €35,908 | -€102,778 | -74.1% |
| Suppliers | 440/4 | €138,686 | €35,908 | -€102,778 | -74.1% |
| Other amounts payable | 47/48 | €215,109 | €312,109 | +€97,000 | +45.1% |
| Other operating charges | 640/8 | €85 | €1,125 | +€1,039 | +1,221% |
| Gross operating margin | 9900 | €36,763 | -€10,816 | -€47,580 | |
| Operating profit (loss) | 9901 | €36,678 | -€11,941 | -€48,619 | |
| Financial charges | 65/66B | €9,579 | €337 | -€9,242 | -96.5% |
| Recurring financial charges | 65 | €9,579 | €337 | -€9,242 | -96.5% |
| Profit (loss) for the period before taxes | 9903 | €27,099 | -€12,278 | -€39,377 | |
| Profit (loss) for the period | 9904 | €27,099 | -€12,278 | -€39,377 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,099 | -€12,278 | -€39,377 |
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 23 October 2026 via checked.be.