MAGNA: what changed
Two fiscal 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.
MAGNA
Largest movements
- Cash -€680
down €680 (-82.7%), from €822 to €142
mainly Net result for the year (-€50,847)
- Profit (loss) carried forward -€50,847
down €50,847 (-62.4%), from -€81,449 to -€132,295
- Other debts +€50,167
up €50,167 (+232.9%), from €21,539 to €71,706
- Taxes +€47,788
new in 2025: €47,788
- Other operating charges +€2,942
new in 2025: €2,942
- Gross operating margin -€117
new in 2025: -€117
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
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 | €2,091 | €1,411 | -€680 | -32.5% |
| Current assets | 29/58 | €2,091 | €1,411 | -€680 | -32.5% |
| Amounts receivable within one year | 40/41 | €1,269 | €1,269 | = | 0.0% |
| Other amounts receivable | 41 | €1,269 | €1,269 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €822 | €142 | -€680 | -82.7% |
| Total equity and liabilities | 10/49 | €2,091 | €1,411 | -€680 | -32.5% |
| Equity | 10/15 | -€19,449 | -€70,295 | -€50,847 | -261.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,449 | -€132,295 | -€50,847 | -62.4% |
| Amounts payable | 17/49 | €21,539 | €71,706 | +€50,167 | +232.9% |
| Amounts payable within one year | 42/48 | €21,539 | €71,706 | +€50,167 | +232.9% |
| Other amounts payable | 47/48 | €21,539 | €71,706 | +€50,167 | +232.9% |
| Other operating charges | 640/8 | - | €2,942 | +€2,942 | |
| Gross operating margin | 9900 | - | -€117 | -€117 | |
| Operating profit (loss) | 9901 | - | -€3,059 | -€3,059 | |
| Profit (loss) for the period before taxes | 9903 | - | -€3,059 | -€3,059 | |
| Income taxes | 67/77 | - | €47,788 | +€47,788 | |
| Profit (loss) for the period | 9904 | - | -€50,847 | -€50,847 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€50,847 | -€50,847 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.