MAGNET CONSULTANCY: 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.
MAGNET CONSULTANCY
Largest movements
- Current investments +€29,577
up €29,577 (+139%), from €21,254 to €50,832
- Receivables within one year +€11,165
up €11,165 (+85.0%), from €13,128 to €24,293
- Cash +€8,616
up €8,616 (+146%), from €5,909 to €14,525
mainly Net result for the year (+€29,526) and Tax, wage and social debts (+€15,898)
- Deferred charges and accrued income -€4,800
down €4,800 (-15.4%), from €31,200 to €26,400
- Tangible fixed assets -€3,806
down €3,806 (-13.1%), from €29,154 to €25,348
of which Land and buildings: -€3,418
- Reserves +€28,693
up €28,693 (+58.0%), from €49,484 to €78,176
- Tax, wage and social debts +€15,898
up €15,898 (+212%), from €7,509 to €23,407
- Other debts -€5,341
down €5,341 (-12.6%), from €42,482 to €37,140
- Trade debts +€1,503
up €1,503 (+879%), from €171 to €1,674
- Gross operating margin +€33,182
up €33,182 (+202%), from €16,420 to €49,602
- Taxes +€8,121
up €8,121 (+266%), from €3,056 to €11,177
- Financial charges +€4,104
up €4,104 (+695%), from €590 to €4,694
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 | €100,645 | €141,397 | +€40,752 | +40.5% |
| Fixed assets | 21/28 | €29,154 | €25,348 | -€3,806 | -13.1% |
| Tangible fixed assets | 22/27 | €29,154 | €25,348 | -€3,806 | -13.1% |
| Land and buildings | 22 | €28,766 | €25,348 | -€3,418 | -11.9% |
| Furniture and vehicles | 24 | €388 | - | -€388 | |
| Current assets | 29/58 | €71,491 | €116,049 | +€44,558 | +62.3% |
| Amounts receivable within one year | 40/41 | €13,128 | €24,293 | +€11,165 | +85.0% |
| Trade receivables | 40 | €13,128 | €24,293 | +€11,165 | +85.0% |
| Current investments | 50/53 | €21,254 | €50,832 | +€29,577 | +139% |
| Cash at bank and in hand | 54/58 | €5,909 | €14,525 | +€8,616 | +146% |
| Deferred charges and accrued income | 490/1 | €31,200 | €26,400 | -€4,800 | -15.4% |
| Total equity and liabilities | 10/49 | €100,645 | €141,397 | +€40,752 | +40.5% |
| Equity | 10/15 | €50,484 | €79,176 | +€28,693 | +56.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €49,484 | €78,176 | +€28,693 | +58.0% |
| Distributable reserves | 133 | €49,484 | €78,176 | +€28,693 | +58.0% |
| Amounts payable | 17/49 | €50,162 | €62,221 | +€12,059 | +24.0% |
| Amounts payable within one year | 42/48 | €50,162 | €62,221 | +€12,059 | +24.0% |
| Trade debts | 44 | €171 | €1,674 | +€1,503 | +879% |
| Suppliers | 440/4 | €171 | €1,674 | +€1,503 | +879% |
| Taxes, remuneration and social security | 45 | €7,509 | €23,407 | +€15,898 | +212% |
| Taxes | 450/3 | €7,509 | €23,407 | +€15,898 | +212% |
| Other amounts payable | 47/48 | €42,482 | €37,140 | -€5,341 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,454 | €3,806 | +€352 | +10.2% |
| Other operating charges | 640/8 | €896 | €671 | -€225 | -25.1% |
| Gross operating margin | 9900 | €16,420 | €49,602 | +€33,182 | +202% |
| Operating profit (loss) | 9901 | €12,070 | €45,125 | +€33,055 | +274% |
| Financial income | 75/76B | €313 | €272 | -€41 | -13.1% |
| Recurring financial income | 75 | €313 | €272 | -€41 | -13.1% |
| Financial charges | 65/66B | €590 | €4,694 | +€4,104 | +695% |
| Recurring financial charges | 65 | €590 | €4,694 | +€4,104 | +695% |
| Profit (loss) for the period before taxes | 9903 | €11,793 | €40,703 | +€28,910 | +245% |
| Income taxes | 67/77 | €3,056 | €11,177 | +€8,121 | +266% |
| Profit (loss) for the period | 9904 | €8,737 | €29,526 | +€20,789 | +238% |
| Profit (loss) for the period to be appropriated | 9905 | €8,737 | €29,526 | +€20,789 | +238% |
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 18 October 2026 via checked.be.