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Exhibit
23.5
To the
board of directors and shareholders of
Magic
Benelux B.V.
Pelrnolen
17
3994 XX
HOUTEN
Dordrecht,
January 9, 2009
Ref.:
KH/VK/JV
Dear
Sirs,
We
consent to the incorporation by reference in this Registration Statement on form
S-8 pertaining to Formula Systems (1985) Ltd. – Employees and Office Holders
Share Option Plan (2008) (the “Plan”), of our report included in the annual
report of Formula Systems (1985) Ltd. on Form 20-F for the fiscal year ended
December 31, 2007, filed with the Securities and Exchange Commission on June 30,
2008 as amended on Form 20-F/A filed with the Securities and Exchange Commission
on December 29, 2008.
On behalf
of Verstegen accountants en belastingadviseurs,
/s/ Drs. L.K. Hoogendoorn RA
MGA
Drs. L.K.
Hoogendoorn RA MGA.
