MAGMA DESIGN: 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.
MAGMA DESIGN
Largest movements
- Tangible fixed assets +€46,476
up €46,476 (+8.6%), from €539,885 to €586,361
- Receivables within one year +€9,000
new in 2025: €9,000
- Cash +€8,092
up €8,092 (+143%), from €5,660 to €13,752
mainly Other debts (+€66,396) and Depreciation (+€36,757)
- Other debts +€66,396
up €66,396 (+124%), from €53,529 to €119,925
- Debts after one year -€31,616
down €31,616 (-6.8%), from €464,145 to €432,529
- Profit (loss) carried forward +€24,858
up €24,858, from -€24,214 to €644
- Gross operating margin +€18,087
up €18,087 (+28.4%), from €63,721 to €81,808
- Depreciation +€13,627
up €13,627 (+58.9%), from €23,130 to €36,757
- Other operating charges +€4,942
up €4,942 (+1,286%), from €384 to €5,327
- Financial charges -€864
down €864 (-5.5%), from €15,731 to €14,867
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 | €547,175 | €610,227 | +€63,052 | +11.5% |
| Fixed assets | 21/28 | €539,885 | €586,361 | +€46,476 | +8.6% |
| Tangible fixed assets | 22/27 | €539,885 | €586,361 | +€46,476 | +8.6% |
| Land and buildings | 22 | €539,885 | €586,361 | +€46,476 | +8.6% |
| Current assets | 29/58 | €7,290 | €23,866 | +€16,576 | +227% |
| Amounts receivable within one year | 40/41 | - | €9,000 | +€9,000 | |
| Trade receivables | 40 | - | €9,000 | +€9,000 | |
| Cash at bank and in hand | 54/58 | €5,660 | €13,752 | +€8,092 | +143% |
| Deferred charges and accrued income | 490/1 | €1,630 | €1,114 | -€516 | -31.7% |
| Total equity and liabilities | 10/49 | €547,175 | €610,227 | +€63,052 | +11.5% |
| Equity | 10/15 | -€3,754 | €21,104 | +€24,858 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,214 | €644 | +€24,858 | |
| Amounts payable | 17/49 | €550,929 | €589,123 | +€38,194 | +6.9% |
| Amounts payable after more than one year | 17 | €464,145 | €432,529 | -€31,616 | -6.8% |
| Financial debts | 170/4 | €464,145 | €432,529 | -€31,616 | -6.8% |
| Amounts payable within one year | 42/48 | €86,784 | €154,136 | +€67,351 | +77.6% |
| Current portion of amounts payable after more than one year | 42 | €33,255 | €34,210 | +€955 | +2.9% |
| Other amounts payable | 47/48 | €53,529 | €119,925 | +€66,396 | +124% |
| Accrued charges and deferred income | 492/3 | - | €2,459 | +€2,459 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,130 | €36,757 | +€13,627 | +58.9% |
| Other operating charges | 640/8 | €384 | €5,327 | +€4,942 | +1,286% |
| Gross operating margin | 9900 | €63,721 | €81,808 | +€18,087 | +28.4% |
| Operating profit (loss) | 9901 | €40,207 | €39,725 | -€482 | -1.2% |
| Financial charges | 65/66B | €15,731 | €14,867 | -€864 | -5.5% |
| Recurring financial charges | 65 | €15,731 | €14,867 | -€864 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €24,476 | €24,858 | +€382 | +1.6% |
| Profit (loss) for the period | 9904 | €24,476 | €24,858 | +€382 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,476 | €24,858 | +€382 | +1.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.