MAGMA CONSULTING: 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.
What changed
MAGMA CONSULTING
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€9,694
2024 · €8,249+€1,445
Equity
€98,728
2024 · €89,034+€9,694
Cash
€968
2024 · -+€968
Balance sheet total
€543,193
2024 · €595,747-€52,554
Largest movements
Assets
- Tangible fixed assets -€53,922
down €53,922 (-11.0%), from €490,922 to €437,000
of which Land and buildings: -€42,431
Equity and liabilities
- Debts after one year -€51,273
down €51,273 (-12.7%), from €404,837 to €353,564
- Profit (loss) carried forward +€9,694
up €9,694 (+12.0%), from €80,974 to €90,668
- Short-term financial debts -€9,686
down €9,686 (-100%), from €9,686 to €0
Income statement
- Taxes -€6,277
down €6,277 (-55.6%), from €11,297 to €5,020
- Staff costs +€3,856
new in 2025: €3,856
- Gross operating margin -€2,191
down €2,191 (-2.5%), from €88,975 to €86,784
- Other operating charges -€2,017
down €2,017 (-28.3%), from €7,118 to €5,101
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.
Result 2024
€8,249
Gross operating margin
-€2,191
Staff costs
-€3,856
Depreciation
-€611
Other operating charges
+€2,017
Financial income
-€34
Financial charges
-€156
Taxes
+€6,277
Result 2025
€9,694
raises the resultlowers the result
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.
From operations
+€61,254
Investment
€0
Financing
-€60,286
Cash 2024
€0
From operations (derived)
+€61,254
Net result for the year
+€9,694
Depreciation
+€53,922
Receivables within one year
-€3,636
Deferred charges and accrued income
+€3,237
Trade debts
-€967
Tax, wage and social debts
-€1,730
Other debts
+€735
Financing
-€60,286
Debts after one year
-€51,273
Current portion of long-term debt
+€673
Short-term financial debts
-€9,686
Cash 2025
€968
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €595,747 | €543,193 | -€52,554 | -8.8% |
| Fixed assets | 21/28 | €490,922 | €437,000 | -€53,922 | -11.0% |
| Tangible fixed assets | 22/27 | €490,922 | €437,000 | -€53,922 | -11.0% |
| Land and buildings | 22 | €424,698 | €382,267 | -€42,431 | -10.0% |
| Plant, machinery and equipment | 23 | €1,652 | €1,122 | -€530 | -32.1% |
| Furniture and vehicles | 24 | €8,057 | €5,327 | -€2,731 | -33.9% |
| Other tangible fixed assets | 26 | €56,516 | €48,285 | -€8,231 | -14.6% |
| Current assets | 29/58 | €104,825 | €106,193 | +€1,368 | +1.3% |
| Amounts receivable within one year | 40/41 | €101,529 | €105,165 | +€3,636 | +3.6% |
| Trade receivables | 40 | €23,545 | €17,541 | -€6,004 | -25.5% |
| Other amounts receivable | 41 | €77,984 | €87,625 | +€9,641 | +12.4% |
| Cash at bank and in hand | 54/58 | - | €968 | +€968 | |
| Deferred charges and accrued income | 490/1 | €3,296 | €60 | -€3,237 | -98.2% |
| Total equity and liabilities | 10/49 | €595,747 | €543,193 | -€52,554 | -8.8% |
| Equity | 10/15 | €89,034 | €98,728 | +€9,694 | +10.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,974 | €90,668 | +€9,694 | +12.0% |
| Amounts payable | 17/49 | €506,714 | €444,466 | -€62,248 | -12.3% |
| Amounts payable after more than one year | 17 | €404,837 | €353,564 | -€51,273 | -12.7% |
| Financial debts | 170/4 | €404,837 | €353,564 | -€51,273 | -12.7% |
| Amounts payable within one year | 42/48 | €101,877 | €90,902 | -€10,975 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €50,599 | €51,273 | +€673 | +1.3% |
| Financial debts | 43 | €9,686 | €0 | -€9,686 | -100% |
| Credit institutions | 430/8 | €9,686 | €0 | -€9,686 | -100% |
| Trade debts | 44 | €8,965 | €7,998 | -€967 | -10.8% |
| Suppliers | 440/4 | €8,965 | €7,998 | -€967 | -10.8% |
| Taxes, remuneration and social security | 45 | €32,626 | €30,896 | -€1,730 | -5.3% |
| Taxes | 450/3 | €32,626 | €30,896 | -€1,730 | -5.3% |
| Other amounts payable | 47/48 | - | €735 | +€735 | |
| Remuneration, social security and pensions | 62 | - | €3,856 | +€3,856 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,310 | €53,922 | +€611 | +1.1% |
| Other operating charges | 640/8 | €7,118 | €5,101 | -€2,017 | -28.3% |
| Gross operating margin | 9900 | €88,975 | €86,784 | -€2,191 | -2.5% |
| Operating profit (loss) | 9901 | €28,547 | €23,906 | -€4,641 | -16.3% |
| Financial income | 75/76B | €34 | €0 | -€34 | -100% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -100% |
| Financial charges | 65/66B | €9,036 | €9,192 | +€156 | +1.7% |
| Recurring financial charges | 65 | €9,036 | €9,192 | +€156 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €19,545 | €14,714 | -€4,832 | -24.7% |
| Income taxes | 67/77 | €11,297 | €5,020 | -€6,277 | -55.6% |
| Profit (loss) for the period | 9904 | €8,249 | €9,694 | +€1,445 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,249 | €9,694 | +€1,445 | +17.5% |
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.