Magnifera: 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.
Magnifera
Largest movements
- Receivables within one year +€94,567
up €94,567 (+7.8%), from €1.2m to €1.3m
- Cash -€64,607
down €64,607 (-60.3%), from €107,189 to €42,581
mainly Receivables within one year (-€94,567)
- Profit (loss) carried forward +€24,574
up €24,574 (+1.5%), from €1.7m to €1.7m
- Financial income -€1.1m
down €1.1m (-95.3%), from €1.2m to €55,949
- Financial charges +€13,263
up €13,263 (+611%), from €2,172 to €15,435
- Gross operating margin +€4,128
up €4,128 (+20.7%), from -€19,928 to -€15,800
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,732,546 | €1,757,120 | +€24,574 | +1.4% |
| Fixed assets | 21/28 | €405,679 | €400,293 | -€5,386 | -1.3% |
| Financial fixed assets | 28 | €405,679 | €400,293 | -€5,386 | -1.3% |
| Current assets | 29/58 | €1,326,867 | €1,356,827 | +€29,960 | +2.3% |
| Amounts receivable within one year | 40/41 | €1,219,679 | €1,314,246 | +€94,567 | +7.8% |
| Other amounts receivable | 41 | €1,219,679 | €1,314,246 | +€94,567 | +7.8% |
| Cash at bank and in hand | 54/58 | €107,189 | €42,581 | -€64,607 | -60.3% |
| Total equity and liabilities | 10/49 | €1,732,546 | €1,757,120 | +€24,574 | +1.4% |
| Equity | 10/15 | €1,732,546 | €1,757,120 | +€24,574 | +1.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,664,896 | €1,689,470 | +€24,574 | +1.5% |
| Non-recurring operating income | 76A | - | €5,558 | +€5,558 | |
| Other operating charges | 640/8 | €132 | €141 | +€9 | +6.7% |
| Gross operating margin | 9900 | -€19,928 | -€15,800 | +€4,128 | +20.7% |
| Operating profit (loss) | 9901 | -€20,060 | -€15,941 | +€4,119 | +20.5% |
| Financial income | 75/76B | €1,193,881 | €55,949 | -€1.1m | -95.3% |
| Recurring financial income | 75 | €1,193,881 | €55,949 | -€1.1m | -95.3% |
| Financial charges | 65/66B | €2,172 | €15,435 | +€13,263 | +611% |
| Recurring financial charges | 65 | €2,172 | €15,435 | +€13,263 | +611% |
| Profit (loss) for the period before taxes | 9903 | €1,171,649 | €24,574 | -€1.1m | -97.9% |
| Profit (loss) for the period | 9904 | €1,171,649 | €24,574 | -€1.1m | -97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,171,649 | €24,574 | -€1.1m | -97.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.