STAGE MAGIC: 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.
STAGE MAGIC
Largest movements
- Receivables after one year -€3.4m
no longer reported in 2024 (was €3.4m)
of which Trade receivables: -€2.6m
- Receivables within one year +€3.0m
new in 2024: €3.0m
of which Other amounts receivable: +€1.6m
- Stocks and contracts +€2.6m
up €2.6m (+652%), from €397,348 to €3.0m
- Cash +€1.0m
up €1.0m (+235%), from €446,683 to €1.5m
mainly Receivables after one year (+€3.4m) and Advances received (+€2.4m)
- Advances received +€2.4m
up €2.4m (+250%), from €951,847 to €3.3m
- Trade debts +€2.0m
up €2.0m (+194%), from €1.0m to €3.0m
- Profit (loss) carried forward -€912,909
down €912,909, from €2,261 to -€910,648
- Reserves -€231,206
down €231,206 (-10.7%), from €2.2m to €1.9m
of which Distributable reserves: -€231,206
- Current portion of long-term debt -€106,533
down €106,533 (-99.2%), from €107,389 to €856
- Turnover -€17.3m
no longer reported in 2024 (was €17.3m)
- Purchases and services -€16.0m
no longer reported in 2024 (was €16.0m)
- Gross operating margin -€1.8m
down €1.8m, from €1.5m to -€374,506
- Taxes -€175,152
down €175,152 (-99.8%), from €175,511 to €359
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,382,606 | €7,568,060 | +€3.2m | +72.7% |
| Fixed assets | 21/28 | €95,721 | €98,192 | +€2,470 | +2.6% |
| Tangible fixed assets | 22/27 | €95,446 | €92,917 | -€2,530 | -2.7% |
| Furniture and vehicles | 24 | €82,596 | €66,210 | -€16,386 | -19.8% |
| Other tangible fixed assets | 26 | €12,850 | €26,707 | +€13,857 | +108% |
| Financial fixed assets | 28 | €275 | €5,275 | +€5,000 | +1,818% |
| Current assets | 29/58 | €4,286,885 | €7,469,868 | +€3.2m | +74.2% |
| Amounts receivable after more than one year | 29 | €3,440,968 | - | -€3.4m | |
| Trade receivables | 290 | €2,612,208 | - | -€2.6m | |
| Other amounts receivable | 291 | €828,760 | - | -€828,760 | |
| Stocks and contracts in progress | 3 | €397,348 | €2,989,575 | +€2.6m | +652% |
| Contracts in progress | 37 | €397,348 | €2,989,575 | +€2.6m | +652% |
| Amounts receivable within one year | 40/41 | - | €2,981,455 | +€3.0m | |
| Trade receivables | 40 | - | €1,427,547 | +€1.4m | |
| Other amounts receivable | 41 | - | €1,553,909 | +€1.6m | |
| Cash at bank and in hand | 54/58 | €446,683 | €1,496,583 | +€1.0m | +235% |
| Deferred charges and accrued income | 490/1 | €1,886 | €2,256 | +€370 | +19.6% |
| Total equity and liabilities | 10/49 | €4,382,606 | €7,568,060 | +€3.2m | +72.7% |
| Equity | 10/15 | €2,180,201 | €1,036,087 | -€1.1m | -52.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,159,340 | €1,928,134 | -€231,206 | -10.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €370,480 | €370,480 | = | 0.0% |
| Distributable reserves | 133 | €1,787,000 | €1,555,794 | -€231,206 | -12.9% |
| Profit (loss) carried forward | 14 | €2,261 | -€910,648 | -€912,909 | |
| Amounts payable | 17/49 | €2,202,405 | €6,531,974 | +€4.3m | +197% |
| Amounts payable after more than one year | 17 | €856 | €0 | -€856 | -100% |
| Financial debts | 170/4 | €856 | €0 | -€856 | -100% |
| Amounts payable within one year | 42/48 | €2,148,564 | €6,440,214 | +€4.3m | +200% |
| Current portion of amounts payable after more than one year | 42 | €107,389 | €856 | -€106,533 | -99.2% |
| Trade debts | 44 | €1,030,864 | €3,029,175 | +€2.0m | +194% |
| Suppliers | 440/4 | €1,030,864 | €3,029,175 | +€2.0m | +194% |
| Advances received on contracts in progress | 46 | €951,847 | €3,327,056 | +€2.4m | +250% |
| Taxes, remuneration and social security | 45 | €58,464 | €33,718 | -€24,746 | -42.3% |
| Taxes | 450/3 | €19,296 | €359 | -€18,937 | -98.1% |
| Remuneration and social security | 454/9 | €39,168 | €33,359 | -€5,810 | -14.8% |
| Other amounts payable | 47/48 | - | €49,411 | +€49,411 | |
| Accrued charges and deferred income | 492/3 | €52,985 | €91,760 | +€38,774 | +73.2% |
| Turnover | 70 | €17,259,429 | - | -€17.3m | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,008,353 | - | -€16.0m | |
| Remuneration, social security and pensions | 62 | €289,762 | €330,574 | +€40,812 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,521 | €34,338 | +€1,817 | +5.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €84,064 | +€84,064 | |
| Other operating charges | 640/8 | €184,733 | €102,517 | -€82,216 | -44.5% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €1,464,190 | -€374,506 | -€1.8m | |
| Operating profit (loss) | 9901 | €957,174 | -€925,999 | -€1.9m | |
| Financial income | 75/76B | €2,744 | €23,799 | +€21,055 | +767% |
| Recurring financial income | 75 | €2,744 | €23,799 | +€21,055 | +767% |
| Financial charges | 65/66B | €24,518 | €10,940 | -€13,577 | -55.4% |
| Recurring financial charges | 65 | €24,518 | €10,940 | -€13,577 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €935,401 | -€913,140 | -€1.8m | |
| Income taxes | 67/77 | €175,511 | €359 | -€175,152 | -99.8% |
| Profit (loss) for the period | 9904 | €759,890 | -€913,499 | -€1.7m | |
| Transfer to tax-exempt reserves | 689 | €370,480 | €0 | -€370,480 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €389,410 | -€913,499 | -€1.3m |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.