MAGNA: 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.
MAGNA
Largest movements
- Tangible fixed assets -€1,949
down €1,949 (-16.5%), from €11,795 to €9,846
- Receivables within one year -€714
down €714 (-73.8%), from €967 to €253
- Profit (loss) carried forward -€5,658
down €5,658 (-10.7%), from -€52,776 to -€58,434
- Other debts +€3,126
up €3,126 (+5.0%), from €62,356 to €65,482
- Tax, wage and social debts -€236
no longer reported in 2025 (was €236)
- Write-downs -€4,047
no longer reported in 2025 (was €4,047)
- Gross operating margin -€2,861
down €2,861 (-533%), from -€537 to -€3,398
- Other operating charges +€79
up €79 (+718%), from €11 to €90
- Financial charges +€66
up €66 (+42.6%), from €155 to €221
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,262 | €12,599 | -€2,663 | -17.4% |
| Fixed assets | 21/28 | €14,295 | €12,346 | -€1,949 | -13.6% |
| Tangible fixed assets | 22/27 | €11,795 | €9,846 | -€1,949 | -16.5% |
| Land and buildings | 22 | €3,733 | €3,199 | -€534 | -14.3% |
| Plant, machinery and equipment | 23 | €697 | €336 | -€361 | -51.8% |
| Furniture and vehicles | 24 | €1,051 | €901 | -€150 | -14.3% |
| Other tangible fixed assets | 26 | €6,314 | €5,410 | -€904 | -14.3% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €967 | €253 | -€714 | -73.8% |
| Amounts receivable within one year | 40/41 | €967 | €253 | -€714 | -73.8% |
| Other amounts receivable | 41 | €967 | €253 | -€714 | -73.8% |
| Total equity and liabilities | 10/49 | €15,262 | €12,599 | -€2,663 | -17.4% |
| Equity | 10/15 | -€47,776 | -€53,434 | -€5,658 | -11.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Contributions outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | -€52,776 | -€58,434 | -€5,658 | -10.7% |
| Amounts payable | 17/49 | €63,038 | €66,033 | +€2,995 | +4.8% |
| Amounts payable within one year | 42/48 | €63,038 | €66,033 | +€2,995 | +4.8% |
| Financial debts | 43 | €446 | €496 | +€50 | +11.2% |
| Credit institutions | 430/8 | €446 | €496 | +€50 | +11.2% |
| Trade debts | 44 | - | €55 | +€55 | |
| Suppliers | 440/4 | - | €55 | +€55 | |
| Taxes, remuneration and social security | 45 | €236 | - | -€236 | |
| Taxes | 450/3 | €236 | - | -€236 | |
| Other amounts payable | 47/48 | €62,356 | €65,482 | +€3,126 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,950 | €1,949 | -€1 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,047 | - | -€4,047 | |
| Other operating charges | 640/8 | €11 | €90 | +€79 | +718% |
| Gross operating margin | 9900 | -€537 | -€3,398 | -€2,861 | -533% |
| Operating profit (loss) | 9901 | -€6,545 | -€5,437 | +€1,108 | +16.9% |
| Financial charges | 65/66B | €155 | €221 | +€66 | +42.6% |
| Recurring financial charges | 65 | €155 | €221 | +€66 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,700 | -€5,658 | +€1,042 | +15.6% |
| Profit (loss) for the period | 9904 | -€6,700 | -€5,658 | +€1,042 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,700 | -€5,658 | +€1,042 | +15.6% |
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 14 October 2026 via checked.be.