Magnodentia: 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.
Magnodentia
Largest movements
- Cash +€16,980
up €16,980 (+49.0%), from €34,684 to €51,664
mainly Net result for the year (+€57,719) and Other debts (+€34,673)
- Receivables within one year -€3,243
down €3,243 (-91.3%), from €3,554 to €310
- Tangible fixed assets +€1,540
up €1,540 (+12.7%), from €12,117 to €13,658
of which Furniture and vehicles: +€2,969
- Deferred charges and accrued income +€1,009
up €1,009 (+5.5%), from €18,443 to €19,452
- Other debts +€34,673
up €34,673 (+86.7%), from €40,000 to €74,673
- Reserves -€19,884
down €19,884 (-100%), from €19,884 to €0
- Gross operating margin +€14,114
up €14,114 (+21.3%), from €66,176 to €80,290
- Taxes +€2,284
up €2,284 (+18.0%), from €12,695 to €14,979
- Depreciation +€1,618
up €1,618 (+55.7%), from €2,905 to €4,523
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 | €68,798 | €85,084 | +€16,286 | +23.7% |
| Fixed assets | 21/28 | €12,117 | €13,658 | +€1,540 | +12.7% |
| Tangible fixed assets | 22/27 | €12,117 | €13,658 | +€1,540 | +12.7% |
| Plant, machinery and equipment | 23 | €5,886 | €4,458 | -€1,428 | -24.3% |
| Furniture and vehicles | 24 | €6,231 | €9,200 | +€2,969 | +47.6% |
| Current assets | 29/58 | €56,681 | €71,426 | +€14,746 | +26.0% |
| Amounts receivable within one year | 40/41 | €3,554 | €310 | -€3,243 | -91.3% |
| Other amounts receivable | 41 | €3,554 | €310 | -€3,243 | -91.3% |
| Cash at bank and in hand | 54/58 | €34,684 | €51,664 | +€16,980 | +49.0% |
| Deferred charges and accrued income | 490/1 | €18,443 | €19,452 | +€1,009 | +5.5% |
| Total equity and liabilities | 10/49 | €68,798 | €85,084 | +€16,286 | +23.7% |
| Equity | 10/15 | €22,884 | €3,000 | -€19,884 | -86.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,884 | €0 | -€19,884 | -100% |
| Distributable reserves | 133 | €19,884 | €0 | -€19,884 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,914 | €82,084 | +€36,169 | +78.8% |
| Amounts payable within one year | 42/48 | €45,902 | €81,912 | +€36,009 | +78.4% |
| Trade debts | 44 | €2,981 | €3,529 | +€548 | +18.4% |
| Suppliers | 440/4 | €2,981 | €3,529 | +€548 | +18.4% |
| Taxes, remuneration and social security | 45 | €2,921 | €3,710 | +€788 | +27.0% |
| Taxes | 450/3 | €2,921 | €1,336 | -€1,585 | -54.3% |
| Remuneration and social security | 454/9 | - | €2,373 | +€2,373 | |
| Other amounts payable | 47/48 | €40,000 | €74,673 | +€34,673 | +86.7% |
| Accrued charges and deferred income | 492/3 | €12 | €172 | +€160 | +1,347% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,905 | €4,523 | +€1,618 | +55.7% |
| Other operating charges | 640/8 | €775 | €911 | +€136 | +17.5% |
| Non-recurring operating charges | 66A | - | €552 | +€552 | |
| Gross operating margin | 9900 | €66,176 | €80,290 | +€14,114 | +21.3% |
| Operating profit (loss) | 9901 | €62,496 | €74,304 | +€11,809 | +18.9% |
| Financial income | 75/76B | €2 | €87 | +€85 | +4,125% |
| Recurring financial income | 75 | €2 | €87 | +€85 | +4,125% |
| Financial charges | 65/66B | €2,000 | €1,694 | -€306 | -15.3% |
| Recurring financial charges | 65 | €2,000 | €1,694 | -€306 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €60,498 | €72,698 | +€12,200 | +20.2% |
| Income taxes | 67/77 | €12,695 | €14,979 | +€2,284 | +18.0% |
| Profit (loss) for the period | 9904 | €47,803 | €57,719 | +€9,916 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,803 | €57,719 | +€9,916 | +20.7% |
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 30 October 2026 via checked.be.