MagnuLa: 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.
MagnuLa
Largest movements
- Cash -€5,901
down €5,901 (-8.2%), from €71,874 to €65,973
mainly Contributions, distributions and other (-€45,000) and Receivables within one year (-€5,385)
- Receivables within one year +€5,385
up €5,385 (+67.4%), from €7,986 to €13,371
of which Other amounts receivable: +€2,916
- Reserves -€18,046
down €18,046 (-37.5%), from €48,148 to €30,102
of which Distributable reserves: -€18,046
- Other debts +€17,531
up €17,531 (+688%), from €2,547 to €20,078
- Trade debts -€1,668
down €1,668 (-52.3%), from €3,188 to €1,520
- Tax, wage and social debts +€1,666
up €1,666 (+27.9%), from €5,977 to €7,643
of which Taxes: +€1,666
- Gross operating margin -€3,032
down €3,032 (-8.2%), from €37,122 to €34,091
- Taxes -€436
down €436 (-5.6%), from €7,717 to €7,281
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 | €79,860 | €79,343 | -€517 | -0.6% |
| Current assets | 29/58 | €79,860 | €79,343 | -€517 | -0.6% |
| Amounts receivable within one year | 40/41 | €7,986 | €13,371 | +€5,385 | +67.4% |
| Trade receivables | 40 | €7,986 | €10,454 | +€2,468 | +30.9% |
| Other amounts receivable | 41 | - | €2,916 | +€2,916 | |
| Cash at bank and in hand | 54/58 | €71,874 | €65,973 | -€5,901 | -8.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €79,860 | €79,343 | -€517 | -0.6% |
| Equity | 10/15 | €68,148 | €50,102 | -€18,046 | -26.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €48,148 | €30,102 | -€18,046 | -37.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €46,148 | €28,102 | -€18,046 | -39.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,713 | €29,242 | +€17,529 | +150% |
| Amounts payable within one year | 42/48 | €11,713 | €29,242 | +€17,529 | +150% |
| Trade debts | 44 | €3,188 | €1,520 | -€1,668 | -52.3% |
| Suppliers | 440/4 | €3,188 | €1,520 | -€1,668 | -52.3% |
| Taxes, remuneration and social security | 45 | €5,977 | €7,643 | +€1,666 | +27.9% |
| Taxes | 450/3 | €5,977 | €7,643 | +€1,666 | +27.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,547 | €20,078 | +€17,531 | +688% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €37,122 | €34,091 | -€3,032 | -8.2% |
| Operating profit (loss) | 9901 | €36,735 | €33,691 | -€3,044 | -8.3% |
| Financial income | 75/76B | €576 | €658 | +€82 | +14.2% |
| Recurring financial income | 75 | €576 | €658 | +€82 | +14.2% |
| Financial charges | 65/66B | €242 | €114 | -€128 | -53.0% |
| Recurring financial charges | 65 | €242 | €114 | -€128 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | €37,069 | €34,235 | -€2,834 | -7.6% |
| Income taxes | 67/77 | €7,717 | €7,281 | -€436 | -5.6% |
| Profit (loss) for the period | 9904 | €29,352 | €26,954 | -€2,398 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,352 | €26,954 | -€2,398 | -8.2% |
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 20 October 2026 via checked.be.