MISTER MAGIC: what changed
Two fiscal 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.
MISTER MAGIC
Largest movements
- Tangible fixed assets -€37,821
down €37,821 (-10.7%), from €352,804 to €314,983
of which Land and buildings: -€19,730
- Receivables within one year +€6,313
up €6,313 (+126.8%), from €4,980 to €11,293
of which Trade receivables: +€5,372
- Debts after one year -€23,467
down €23,467 (-10.0%), from €235,468 to €212,002
- Other debts -€10,496
down €10,496 (-19.8%), from €53,048 to €42,552
- Trade debts +€5,918
up €5,918 (+73.7%), from €8,031 to €13,950
- Gross operating margin -€3,352
down €3,352 (-6.3%), from €53,237 to €49,885
- Depreciation -€2,814
down €2,814 (-6.9%), from €40,705 to €37,891
- Financial charges -€2,475
down €2,475 (-27.2%), from €9,088 to €6,613
- Other operating charges +€1,744
up €1,744 (+55.5%), from €3,143 to €4,887
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.
Cash bridge derived
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 | €382,354 | €351,409 | -€30,945 | -8.1% |
| Fixed assets | 21/28 | €357,974 | €320,083 | -€37,891 | -10.6% |
| Intangible fixed assets | 21 | €70 | €0 | -€70 | -100.0% |
| Tangible fixed assets | 22/27 | €352,804 | €314,983 | -€37,821 | -10.7% |
| Land and buildings | 22 | €319,655 | €299,925 | -€19,730 | -6.2% |
| Plant, machinery and equipment | 23 | €18,817 | €8,338 | -€10,479 | -55.7% |
| Leasing and similar rights | 25 | €14,118 | €6,613 | -€7,506 | -53.2% |
| Other tangible fixed assets | 26 | €214 | €107 | -€107 | -50.0% |
| Financial fixed assets | 28 | €5,100 | €5,100 | = | 0.0% |
| Current assets | 29/58 | €24,380 | €31,326 | +€6,947 | +28.5% |
| Stocks and contracts in progress | 3 | €6,488 | €5,986 | -€502 | -7.7% |
| Stocks | 30/36 | €6,488 | €5,986 | -€502 | -7.7% |
| Amounts receivable within one year | 40/41 | €4,980 | €11,293 | +€6,313 | +126.8% |
| Trade receivables | 40 | €3,417 | €8,789 | +€5,372 | +157.2% |
| Other amounts receivable | 41 | €1,563 | €2,505 | +€941 | +60.2% |
| Cash at bank and in hand | 54/58 | €12,911 | €10,578 | -€2,334 | -18.1% |
| Deferred charges and accrued income | 490/1 | €0 | €3,469 | +€3,469 | |
| Total equity and liabilities | 10/49 | €382,354 | €351,409 | -€30,945 | -8.1% |
| Equity | 10/15 | €53,553 | €53,726 | +€174 | +0.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €16,271 | €16,271 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €16,271 | €16,271 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,718 | -€12,544 | +€174 | +1.4% |
| Amounts payable | 17/49 | €328,801 | €297,683 | -€31,119 | -9.5% |
| Amounts payable after more than one year | 17 | €235,468 | €212,002 | -€23,467 | -10.0% |
| Financial debts | 170/4 | €235,468 | €212,002 | -€23,467 | -10.0% |
| Amounts payable within one year | 42/48 | €92,683 | €85,681 | -€7,002 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €29,778 | €28,792 | -€986 | -3.3% |
| Trade debts | 44 | €8,031 | €13,950 | +€5,918 | +73.7% |
| Suppliers | 440/4 | €8,031 | €13,950 | +€5,918 | +73.7% |
| Taxes, remuneration and social security | 45 | €1,827 | €387 | -€1,439 | -78.8% |
| Taxes | 450/3 | €1,827 | €387 | -€1,439 | -78.8% |
| Other amounts payable | 47/48 | €53,048 | €42,552 | -€10,496 | -19.8% |
| Accrued charges and deferred income | 492/3 | €650 | €0 | -€650 | -100.0% |
| Remuneration, social security and pensions | 62 | €199 | €203 | +€4 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,705 | €37,891 | -€2,814 | -6.9% |
| Other operating charges | 640/8 | €3,143 | €4,887 | +€1,744 | +55.5% |
| Gross operating margin | 9900 | €53,237 | €49,885 | -€3,352 | -6.3% |
| Operating profit (loss) | 9901 | €9,189 | €6,903 | -€2,286 | -24.9% |
| Financial income | 75/76B | €234 | €132 | -€102 | -43.8% |
| Recurring financial income | 75 | €234 | €132 | -€102 | -43.8% |
| Financial charges | 65/66B | €9,088 | €6,613 | -€2,475 | -27.2% |
| Recurring financial charges | 65 | €9,088 | €6,613 | -€2,475 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €335 | €421 | +€87 | +25.8% |
| Income taxes | 67/77 | €235 | €248 | +€13 | +5.4% |
| Profit (loss) for the period | 9904 | €100 | €174 | +€74 | +73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €100 | €174 | +€74 | +73.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.