MAGNOLYA CONSULTING: 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.
MAGNOLYA CONSULTING
Largest movements
- Receivables within one year -€51,797
down €51,797 (-71.3%), from €72,615 to €20,818
of which Other amounts receivable: -€33,718
- Cash +€7,722
up €7,722 (+143%), from €5,412 to €13,135
mainly Receivables within one year (+€51,797) and Net result for the year (+€30,232)
- Deferred charges and accrued income -€2,561
down €2,561 (-77.6%), from €3,301 to €740
- Other debts -€36,454
down €36,454 (-54.7%), from €66,686 to €30,232
- Tax, wage and social debts -€7,253
down €7,253 (-61.5%), from €11,796 to €4,543
of which Taxes: -€8,166
- Trade debts -€3,363
down €3,363 (-82.7%), from €4,068 to €705
- Gross operating margin -€22,563
down €22,563 (-29.7%), from €75,967 to €53,403
- Staff costs -€6,547
down €6,547 (-41.6%), from €15,720 to €9,173
- Other operating charges -€5,490
down €5,490 (-85.5%), from €6,419 to €929
- Taxes -€1,853
down €1,853 (-13.6%), from €13,578 to €11,724
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 | €82,552 | €35,482 | -€47,070 | -57.0% |
| Fixed assets | 21/28 | €1,223 | €789 | -€434 | -35.5% |
| Tangible fixed assets | 22/27 | €941 | €507 | -€434 | -46.1% |
| Furniture and vehicles | 24 | €941 | €507 | -€434 | -46.1% |
| Financial fixed assets | 28 | €282 | €282 | = | 0.0% |
| Current assets | 29/58 | €81,329 | €34,693 | -€46,636 | -57.3% |
| Amounts receivable within one year | 40/41 | €72,615 | €20,818 | -€51,797 | -71.3% |
| Trade receivables | 40 | €18,079 | - | -€18,079 | |
| Other amounts receivable | 41 | €54,535 | €20,818 | -€33,718 | -61.8% |
| Cash at bank and in hand | 54/58 | €5,412 | €13,135 | +€7,722 | +143% |
| Deferred charges and accrued income | 490/1 | €3,301 | €740 | -€2,561 | -77.6% |
| Total equity and liabilities | 10/49 | €82,552 | €35,482 | -€47,070 | -57.0% |
| Equity | 10/15 | €2 | €1 | -€0 | -21.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1 | €0 | -€0 | -54.8% |
| Amounts payable | 17/49 | €82,550 | €35,480 | -€47,070 | -57.0% |
| Amounts payable within one year | 42/48 | €82,550 | €35,480 | -€47,070 | -57.0% |
| Trade debts | 44 | €4,068 | €705 | -€3,363 | -82.7% |
| Suppliers | 440/4 | €4,068 | €705 | -€3,363 | -82.7% |
| Taxes, remuneration and social security | 45 | €11,796 | €4,543 | -€7,253 | -61.5% |
| Taxes | 450/3 | €11,745 | €3,579 | -€8,166 | -69.5% |
| Remuneration and social security | 454/9 | €51 | €964 | +€913 | +1,780% |
| Other amounts payable | 47/48 | €66,686 | €30,232 | -€36,454 | -54.7% |
| Non-recurring operating income | 76A | - | €5 | +€5 | |
| Remuneration, social security and pensions | 62 | €15,720 | €9,173 | -€6,547 | -41.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €779 | €434 | -€345 | -44.3% |
| Other operating charges | 640/8 | €6,419 | €929 | -€5,490 | -85.5% |
| Gross operating margin | 9900 | €75,967 | €53,403 | -€22,563 | -29.7% |
| Operating profit (loss) | 9901 | €53,049 | €42,867 | -€10,182 | -19.2% |
| Financial income | 75/76B | €52 | €423 | +€371 | +718% |
| Recurring financial income | 75 | €52 | €423 | +€371 | +718% |
| Financial charges | 65/66B | €1,426 | €1,334 | -€92 | -6.5% |
| Recurring financial charges | 65 | €1,426 | €1,334 | -€92 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €51,674 | €41,956 | -€9,718 | -18.8% |
| Income taxes | 67/77 | €13,578 | €11,724 | -€1,853 | -13.6% |
| Profit (loss) for the period | 9904 | €38,096 | €30,232 | -€7,865 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,096 | €30,232 | -€7,865 | -20.6% |
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 26 October 2026 via checked.be.