Magnetic Moose: 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.
Magnetic Moose
Largest movements
- Cash +€99,620
up €99,620 (+118%), from €84,088 to €183,708
mainly Current investments (+€86,000) and Net result for the year (+€74,439)
- Current investments -€86,000
down €86,000 (-86.0%), from €100,000 to €14,000
- Receivables within one year +€2,626
up €2,626 (+19.4%), from €13,552 to €16,178
of which Other amounts receivable: +€1,728
- Other debts +€74,439
up €74,439 (+264,532%), from €28 to €74,468
- Reserves -€60,000
down €60,000 (-31.7%), from €189,260 to €129,260
- Gross operating margin +€13,112
up €13,112 (+16.3%), from €80,549 to €93,661
- Taxes +€2,750
up €2,750 (+16.9%), from €16,295 to €19,044
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 | €203,708 | €218,464 | +€14,755 | +7.2% |
| Fixed assets | 21/28 | €3,918 | €2,103 | -€1,815 | -46.3% |
| Tangible fixed assets | 22/27 | €3,918 | €2,103 | -€1,815 | -46.3% |
| Plant, machinery and equipment | 23 | €625 | €357 | -€268 | -42.9% |
| Furniture and vehicles | 24 | €3,293 | €1,746 | -€1,547 | -47.0% |
| Current assets | 29/58 | €199,791 | €216,361 | +€16,570 | +8.3% |
| Amounts receivable within one year | 40/41 | €13,552 | €16,178 | +€2,626 | +19.4% |
| Trade receivables | 40 | €13,552 | €14,450 | +€898 | +6.6% |
| Other amounts receivable | 41 | - | €1,728 | +€1,728 | |
| Current investments | 50/53 | €100,000 | €14,000 | -€86,000 | -86.0% |
| Cash at bank and in hand | 54/58 | €84,088 | €183,708 | +€99,620 | +118% |
| Deferred charges and accrued income | 490/1 | €2,151 | €2,475 | +€324 | +15.1% |
| Total equity and liabilities | 10/49 | €203,708 | €218,464 | +€14,755 | +7.2% |
| Equity | 10/15 | €191,760 | €131,760 | -€60,000 | -31.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €189,260 | €129,260 | -€60,000 | -31.7% |
| Distributable reserves | 133 | €189,260 | €129,260 | -€60,000 | -31.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €11,948 | €86,703 | +€74,755 | +626% |
| Amounts payable within one year | 42/48 | €11,948 | €86,703 | +€74,755 | +626% |
| Financial debts | 43 | €238 | €81 | -€157 | -65.8% |
| Credit institutions | 430/8 | €238 | €81 | -€157 | -65.8% |
| Trade debts | 44 | €2,810 | €2,329 | -€481 | -17.1% |
| Suppliers | 440/4 | €2,810 | €2,329 | -€481 | -17.1% |
| Taxes, remuneration and social security | 45 | €8,872 | €9,826 | +€954 | +10.7% |
| Taxes | 450/3 | €8,872 | €7,900 | -€972 | -11.0% |
| Remuneration and social security | 454/9 | €0 | €1,926 | +€1,926 | |
| Other amounts payable | 47/48 | €28 | €74,468 | +€74,439 | +264,532% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,308 | €1,815 | -€493 | -21.4% |
| Other operating charges | 640/8 | €357 | €768 | +€411 | +115% |
| Gross operating margin | 9900 | €80,549 | €93,661 | +€13,112 | +16.3% |
| Operating profit (loss) | 9901 | €77,884 | €91,078 | +€13,194 | +16.9% |
| Financial income | 75/76B | €1,913 | €2,531 | +€618 | +32.3% |
| Recurring financial income | 75 | €1,913 | €2,531 | +€618 | +32.3% |
| Financial charges | 65/66B | €164 | €126 | -€39 | -23.5% |
| Recurring financial charges | 65 | €164 | €126 | -€39 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €79,633 | €93,484 | +€13,851 | +17.4% |
| Income taxes | 67/77 | €16,295 | €19,044 | +€2,750 | +16.9% |
| Profit (loss) for the period | 9904 | €63,338 | €74,439 | +€11,102 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,338 | €74,439 | +€11,102 | +17.5% |
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 24 October 2026 via checked.be.