Magus 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.
Magus Consulting
Largest movements
- Tangible fixed assets -€461
down €461 (-62.2%), from €740 to €280
- Cash -€8
down €8 (-100%), from €8 to €0
mainly Net result for the year (-€1,382) and Tax, wage and social debts (-€889)
- Other debts +€1,679
up €1,679 (+40.6%), from €4,134 to €5,812
- Profit (loss) carried forward -€1,382
down €1,382 (-18.3%), from -€7,568 to -€8,950
- Tax, wage and social debts -€889
down €889 (-100%), from €889 to €0
- Short-term financial debts +€91
new in 2025: €91
- Trade debts +€33
up €33 (+11.3%), from €293 to €327
- Gross operating margin +€1,026
up €1,026 (+75.8%), from -€1,353 to -€327
- Depreciation -€252
down €252 (-35.4%), from €713 to €461
- Financial charges +€88
up €88 (+82.4%), from €107 to €195
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 | €749 | €280 | -€469 | -62.7% |
| Fixed assets | 21/28 | €740 | €280 | -€461 | -62.2% |
| Tangible fixed assets | 22/27 | €740 | €280 | -€461 | -62.2% |
| Plant, machinery and equipment | 23 | €740 | €280 | -€461 | -62.2% |
| Current assets | 29/58 | €8 | €0 | -€8 | -100% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €8 | €0 | -€8 | -100% |
| Total equity and liabilities | 10/49 | €749 | €280 | -€469 | -62.7% |
| Equity | 10/15 | -€4,568 | -€5,950 | -€1,382 | -30.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,568 | -€8,950 | -€1,382 | -18.3% |
| Amounts payable | 17/49 | €5,316 | €6,230 | +€913 | +17.2% |
| Amounts payable within one year | 42/48 | €5,316 | €6,230 | +€913 | +17.2% |
| Financial debts | 43 | - | €91 | +€91 | |
| Credit institutions | 430/8 | - | €91 | +€91 | |
| Trade debts | 44 | €293 | €327 | +€33 | +11.3% |
| Suppliers | 440/4 | €293 | €327 | +€33 | +11.3% |
| Taxes, remuneration and social security | 45 | €889 | €0 | -€889 | -100% |
| Taxes | 450/3 | €889 | €0 | -€889 | -100% |
| Other amounts payable | 47/48 | €4,134 | €5,812 | +€1,679 | +40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €713 | €461 | -€252 | -35.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,353 | -€327 | +€1,026 | +75.8% |
| Operating profit (loss) | 9901 | -€2,453 | -€1,187 | +€1,266 | +51.6% |
| Financial charges | 65/66B | €107 | €195 | +€88 | +82.4% |
| Recurring financial charges | 65 | €107 | €195 | +€88 | +82.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,560 | -€1,382 | +€1,177 | +46.0% |
| Profit (loss) for the period | 9904 | -€2,560 | -€1,382 | +€1,177 | +46.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,560 | -€1,382 | +€1,177 | +46.0% |
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 25 October 2026 via checked.be.