MAGNA CASTA: 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 CASTA
Largest movements
- Receivables within one year +€12,331
up €12,331 (+168%), from €7,324 to €19,655
of which Trade receivables: +€12,331
- Tangible fixed assets -€1,424
down €1,424 (-12.1%), from €11,721 to €10,297
of which Other tangible fixed assets: -€886
- Cash -€440
down €440 (-99.7%), from €441 to €2
mainly Net result for the year (-€36,601) and Receivables within one year (-€12,331)
- Profit (loss) carried forward -€36,601
down €36,601 (-24.3%), from -€150,375 to -€186,975
- Tax, wage and social debts +€30,034
up €30,034 (+136%), from €22,004 to €52,037
of which Taxes: +€15,168
- Other debts +€20,902
up €20,902 (+21.8%), from €96,058 to €116,960
- Trade debts -€3,785
down €3,785 (-8.5%), from €44,588 to €40,803
- Staff costs +€52,684
up €52,684 (+548%), from €9,620 to €62,304
- Gross operating margin +€42,259
up €42,259, from -€10,460 to €31,800
- Financial charges +€1,882
up €1,882 (+273%), from €690 to €2,572
- Other operating charges +€1,300
up €1,300 (+163%), from €800 to €2,100
- Depreciation -€1,128
down €1,128 (-44.2%), from €2,552 to €1,424
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 | €20,334 | €30,884 | +€10,550 | +51.9% |
| Fixed assets | 21/28 | €11,721 | €10,297 | -€1,424 | -12.1% |
| Tangible fixed assets | 22/27 | €11,721 | €10,297 | -€1,424 | -12.1% |
| Plant, machinery and equipment | 23 | €1,570 | €1,032 | -€538 | -34.3% |
| Other tangible fixed assets | 26 | €10,151 | €9,265 | -€886 | -8.7% |
| Current assets | 29/58 | €8,613 | €20,588 | +€11,974 | +139% |
| Stocks and contracts in progress | 3 | €849 | €931 | +€83 | +9.8% |
| Stocks | 30/36 | €849 | €931 | +€83 | +9.8% |
| Amounts receivable within one year | 40/41 | €7,324 | €19,655 | +€12,331 | +168% |
| Trade receivables | 40 | €6,336 | €18,667 | +€12,331 | +195% |
| Other amounts receivable | 41 | €988 | €988 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €441 | €2 | -€440 | -99.7% |
| Total equity and liabilities | 10/49 | €20,334 | €30,884 | +€10,550 | +51.9% |
| Equity | 10/15 | -€142,315 | -€178,915 | -€36,601 | -25.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€150,375 | -€186,975 | -€36,601 | -24.3% |
| Amounts payable | 17/49 | €162,649 | €209,800 | +€47,151 | +29.0% |
| Amounts payable within one year | 42/48 | €162,649 | €209,800 | +€47,151 | +29.0% |
| Trade debts | 44 | €44,588 | €40,803 | -€3,785 | -8.5% |
| Suppliers | 440/4 | €44,588 | €40,803 | -€3,785 | -8.5% |
| Taxes, remuneration and social security | 45 | €22,004 | €52,037 | +€30,034 | +136% |
| Taxes | 450/3 | €14,289 | €29,457 | +€15,168 | +106% |
| Remuneration and social security | 454/9 | €7,715 | €22,581 | +€14,866 | +193% |
| Other amounts payable | 47/48 | €96,058 | €116,960 | +€20,902 | +21.8% |
| Remuneration, social security and pensions | 62 | €9,620 | €62,304 | +€52,684 | +548% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,552 | €1,424 | -€1,128 | -44.2% |
| Other operating charges | 640/8 | €800 | €2,100 | +€1,300 | +163% |
| Gross operating margin | 9900 | -€10,460 | €31,800 | +€42,259 | |
| Operating profit (loss) | 9901 | -€23,432 | -€34,028 | -€10,596 | -45.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €690 | €2,572 | +€1,882 | +273% |
| Recurring financial charges | 65 | €690 | €2,572 | +€1,882 | +273% |
| Profit (loss) for the period before taxes | 9903 | -€24,122 | -€36,601 | -€12,478 | -51.7% |
| Profit (loss) for the period | 9904 | -€24,122 | -€36,601 | -€12,478 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,122 | -€36,601 | -€12,478 | -51.7% |
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 28 October 2026 via checked.be.