MAGNOLIA CONSULT: what changed
MAGNOLIA CONSULT
Largest movements
- Cash -€35,377
down €35,377 (-39.3%), from €89,924 to €54,547
mainly Tax, wage and social debts (-€25,726) and Receivables within one year (-€22,783)
- Receivables within one year +€22,783
up €22,783 (+54.3%), from €41,934 to €64,716
of which Other amounts receivable: +€29,975
- Tangible fixed assets -€9,524
down €9,524 (-25.4%), from €37,455 to €27,931
of which Furniture and vehicles: -€9,935
- Deferred charges and accrued income +€3,734
up €3,734 (+287%), from €1,299 to €5,033
- Tax, wage and social debts -€25,726
down €25,726 (-81.7%), from €31,506 to €5,780
of which Taxes: -€25,726
- Debts after one year -€9,471
down €9,471 (-37.2%), from €25,458 to €15,988
- Reserves +€9,241
up €9,241 (+16.1%), from €57,314 to €66,555
- Trade debts +€8,727
up €8,727 (+172%), from €5,076 to €13,804
- Gross operating margin -€67,921
down €67,921 (-73.0%), from €93,084 to €25,163
- Taxes -€18,402
down €18,402 (-82.2%), from €22,375 to €3,973
- Financial income +€1,027
up €1,027 (+420%), from €244 to €1,271
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €170,612 | €152,227 | -€18,385 | -10.8% |
| Fixed assets | 21/28 | €37,455 | €27,931 | -€9,524 | -25.4% |
| Tangible fixed assets | 22/27 | €37,455 | €27,931 | -€9,524 | -25.4% |
| Plant, machinery and equipment | 23 | - | €711 | +€711 | |
| Furniture and vehicles | 24 | €34,785 | €24,850 | -€9,935 | -28.6% |
| Other tangible fixed assets | 26 | €2,670 | €2,370 | -€300 | -11.2% |
| Current assets | 29/58 | €133,157 | €124,296 | -€8,861 | -6.7% |
| Amounts receivable within one year | 40/41 | €41,934 | €64,716 | +€22,783 | +54.3% |
| Trade receivables | 40 | €25,039 | €17,846 | -€7,193 | -28.7% |
| Other amounts receivable | 41 | €16,895 | €46,870 | +€29,975 | +177% |
| Cash at bank and in hand | 54/58 | €89,924 | €54,547 | -€35,377 | -39.3% |
| Deferred charges and accrued income | 490/1 | €1,299 | €5,033 | +€3,734 | +287% |
| Total equity and liabilities | 10/49 | €170,612 | €152,227 | -€18,385 | -10.8% |
| Equity | 10/15 | €97,945 | €107,185 | +€9,241 | +9.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €57,314 | €66,555 | +€9,241 | +16.1% |
| Distributable reserves | 133 | €57,314 | €66,555 | +€9,241 | +16.1% |
| Profit (loss) carried forward | 14 | €36,631 | €36,631 | = | 0.0% |
| Amounts payable | 17/49 | €72,667 | €45,042 | -€27,625 | -38.0% |
| Amounts payable after more than one year | 17 | €25,458 | €15,988 | -€9,471 | -37.2% |
| Financial debts | 170/4 | €25,458 | €15,988 | -€9,471 | -37.2% |
| Amounts payable within one year | 42/48 | €45,595 | €29,054 | -€16,541 | -36.3% |
| Current portion of amounts payable after more than one year | 42 | €9,013 | €9,471 | +€457 | +5.1% |
| Trade debts | 44 | €5,076 | €13,804 | +€8,727 | +172% |
| Suppliers | 440/4 | €5,076 | €13,804 | +€8,727 | +172% |
| Taxes, remuneration and social security | 45 | €31,506 | €5,780 | -€25,726 | -81.7% |
| Taxes | 450/3 | €31,506 | €5,780 | -€25,726 | -81.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,613 | €0 | -€1,613 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,235 | €10,296 | +€61 | +0.6% |
| Other operating charges | 640/8 | €829 | €711 | -€119 | -14.3% |
| Gross operating margin | 9900 | €93,084 | €25,163 | -€67,921 | -73.0% |
| Operating profit (loss) | 9901 | €82,019 | €14,156 | -€67,863 | -82.7% |
| Financial income | 75/76B | €244 | €1,271 | +€1,027 | +420% |
| Recurring financial income | 75 | €244 | €1,271 | +€1,027 | +420% |
| Financial charges | 65/66B | €2,575 | €2,214 | -€361 | -14.0% |
| Recurring financial charges | 65 | €2,575 | €2,214 | -€361 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €79,689 | €13,213 | -€66,475 | -83.4% |
| Income taxes | 67/77 | €22,375 | €3,973 | -€18,402 | -82.2% |
| Profit (loss) for the period | 9904 | €57,314 | €9,241 | -€48,073 | -83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,314 | €9,241 | -€48,073 | -83.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.