MAGISSIM: 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.
MAGISSIM
Largest movements
- Deferred charges and accrued income +€10,647
up €10,647 (+3,962%), from €269 to €10,916
- Cash +€6,038
up €6,038 (+77.3%), from €7,816 to €13,853
mainly Net result for the year (+€12,425) and Trade debts (+€3,650)
- Receivables within one year +€462
new in 2025: €462
- Profit (loss) carried forward +€12,425
up €12,425, from -€7,275 to €5,150
- Trade debts +€3,650
up €3,650 (+73,005%), from €5 to €3,655
- Tax, wage and social debts +€1,071
up €1,071 (+13.2%), from €8,124 to €9,195
- Gross operating margin +€8,730
up €8,730 (+75.2%), from €11,613 to €20,343
- Taxes +€1,594
up €1,594 (+37.5%), from €4,253 to €5,847
- Other operating charges +€1,376
up €1,376 (+273%), from €504 to €1,880
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 | €24,084 | €41,231 | +€17,146 | +71.2% |
| Fixed assets | 21/28 | €16,000 | €16,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €16,000 | €16,000 | = | 0.0% |
| Other tangible fixed assets | 26 | €16,000 | €16,000 | = | 0.0% |
| Current assets | 29/58 | €8,084 | €25,231 | +€17,146 | +212% |
| Amounts receivable within one year | 40/41 | - | €462 | +€462 | |
| Other amounts receivable | 41 | - | €462 | +€462 | |
| Cash at bank and in hand | 54/58 | €7,816 | €13,853 | +€6,038 | +77.3% |
| Deferred charges and accrued income | 490/1 | €269 | €10,916 | +€10,647 | +3,962% |
| Total equity and liabilities | 10/49 | €24,084 | €41,231 | +€17,146 | +71.2% |
| Equity | 10/15 | €15,955 | €28,380 | +€12,425 | +77.9% |
| Contributions | 10/11 | €23,230 | €23,230 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,275 | €5,150 | +€12,425 | |
| Amounts payable | 17/49 | €8,129 | €12,850 | +€4,721 | +58.1% |
| Amounts payable within one year | 42/48 | €8,129 | €12,850 | +€4,721 | +58.1% |
| Trade debts | 44 | €5 | €3,655 | +€3,650 | +73,005% |
| Suppliers | 440/4 | €5 | €3,655 | +€3,650 | +73,005% |
| Taxes, remuneration and social security | 45 | €8,124 | €9,195 | +€1,071 | +13.2% |
| Taxes | 450/3 | €8,124 | €9,195 | +€1,071 | +13.2% |
| Other operating charges | 640/8 | €504 | €1,880 | +€1,376 | +273% |
| Gross operating margin | 9900 | €11,613 | €20,343 | +€8,730 | +75.2% |
| Operating profit (loss) | 9901 | €11,109 | €18,463 | +€7,355 | +66.2% |
| Financial charges | 65/66B | €63 | €192 | +€129 | +206% |
| Recurring financial charges | 65 | €63 | €192 | +€129 | +206% |
| Profit (loss) for the period before taxes | 9903 | €11,046 | €18,272 | +€7,226 | +65.4% |
| Income taxes | 67/77 | €4,253 | €5,847 | +€1,594 | +37.5% |
| Profit (loss) for the period | 9904 | €6,793 | €12,425 | +€5,632 | +82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,793 | €12,425 | +€5,632 | +82.9% |
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 27 October 2026 via checked.be.