MAGNA ZONE: 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 ZONE
Largest movements
- Receivables within one year -€6,794
down €6,794 (-94.2%), from €7,216 to €422
of which Trade receivables: -€7,216
- Tangible fixed assets -€3,655
down €3,655 (-2.8%), from €130,655 to €126,999
of which Land and buildings: -€5,226
- Tax, wage and social debts -€6,943
no longer reported in 2025 (was €6,943)
- Financial charges -€29,511
down €29,511 (-99.5%), from €29,653 to €143
of which Non-recurring financial charges: -€29,516
- Turnover -€16,628
down €16,628 (-24.3%), from €68,377 to €51,748
- Gross operating margin -€14,637
down €14,637 (-59.9%), from €24,429 to €9,792
- Taxes -€3,746
down €3,746 (-95.4%), from €3,927 to €181
- Depreciation +€2,410
up €2,410 (+32.9%), from €7,320 to €9,730
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 | €291,758 | €281,761 | -€9,998 | -3.4% |
| Fixed assets | 21/28 | €130,655 | €126,999 | -€3,655 | -2.8% |
| Tangible fixed assets | 22/27 | €130,655 | €126,999 | -€3,655 | -2.8% |
| Land and buildings | 22 | €122,277 | €117,051 | -€5,226 | -4.3% |
| Plant, machinery and equipment | 23 | €8,377 | €9,948 | +€1,571 | +18.8% |
| Current assets | 29/58 | €161,104 | €154,761 | -€6,342 | -3.9% |
| Amounts receivable within one year | 40/41 | €7,216 | €422 | -€6,794 | -94.2% |
| Trade receivables | 40 | €7,216 | - | -€7,216 | |
| Other amounts receivable | 41 | - | €422 | +€422 | |
| Cash at bank and in hand | 54/58 | €153,509 | €153,918 | +€409 | +0.3% |
| Deferred charges and accrued income | 490/1 | €379 | €421 | +€42 | +11.2% |
| Total equity and liabilities | 10/49 | €291,758 | €281,761 | -€9,998 | -3.4% |
| Equity | 10/15 | €210,809 | €210,301 | -€507 | -0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €208,867 | €208,867 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €207,008 | €207,008 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,650 | -€17,157 | -€507 | -3.0% |
| Amounts payable | 17/49 | €80,950 | €71,459 | -€9,490 | -11.7% |
| Amounts payable within one year | 42/48 | €80,950 | €71,459 | -€9,490 | -11.7% |
| Trade debts | 44 | €9,459 | €7,983 | -€1,476 | -15.6% |
| Suppliers | 440/4 | €9,459 | €7,983 | -€1,476 | -15.6% |
| Taxes, remuneration and social security | 45 | €6,943 | - | -€6,943 | |
| Taxes | 450/3 | €6,943 | - | -€6,943 | |
| Other amounts payable | 47/48 | €64,547 | €63,476 | -€1,071 | -1.7% |
| Turnover | 70 | €68,377 | €51,748 | -€16,628 | -24.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,178 | €47,650 | -€1,528 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,320 | €9,730 | +€2,410 | +32.9% |
| Other operating charges | 640/8 | €774 | €797 | +€24 | +3.0% |
| Non-recurring operating charges | 66A | - | €52 | +€52 | |
| Gross operating margin | 9900 | €24,429 | €9,792 | -€14,637 | -59.9% |
| Operating profit (loss) | 9901 | €16,335 | -€787 | -€17,122 | |
| Financial income | 75/76B | €595 | €604 | +€9 | +1.5% |
| Recurring financial income | 75 | €595 | €604 | +€9 | +1.5% |
| Financial charges | 65/66B | €29,653 | €143 | -€29,511 | -99.5% |
| Recurring financial charges | 65 | €137 | €143 | +€6 | +4.0% |
| Non-recurring financial charges | 66B | €29,516 | - | -€29,516 | |
| Profit (loss) for the period before taxes | 9903 | -€12,723 | -€326 | +€12,397 | +97.4% |
| Income taxes | 67/77 | €3,927 | €181 | -€3,746 | -95.4% |
| Profit (loss) for the period | 9904 | -€16,650 | -€507 | +€16,143 | +97.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,650 | -€507 | +€16,143 | +97.0% |
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 25 October 2026 via checked.be.