AZIRISS: 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.
AZIRISS
Largest movements
- Receivables within one year -€6,386
down €6,386 (-15.2%), from €42,052 to €35,666
of which Trade receivables: -€6,083
- Tangible fixed assets -€2,312
down €2,312 (-24.3%), from €9,520 to €7,207
of which Furniture and vehicles: -€1,697
- Cash +€594
up €594 (+34.4%), from €1,726 to €2,320
mainly Other debts (+€17,034) and Receivables within one year (+€6,386)
- Other debts +€17,034
up €17,034 (+271.2%), from €6,282 to €23,316
- Tax, wage and social debts -€13,410
no longer reported in 2025 (was €13,410)
- Trade debts -€6,720
down €6,720 (-24.4%), from €27,581 to €20,861
- Profit (loss) carried forward -€5,009
down €5,009 (-38.6%), from -€12,963 to -€17,972
- Taxes -€8,030
no longer reported in 2025 (was €8,030)
- Gross operating margin -€7,013
down €7,013, from €3,902 to -€3,112
- Depreciation -€5,475
down €5,475 (-70.3%), from €7,787 to €2,312
- Financial income +€963
up €963 (+85.2%), from €1,129 to €2,092
of which Financial income: +€963
- Other operating charges +€693
up €693 (+83.6%), from €829 to €1,521
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 | €53,298 | €45,193 | -€8,105 | -15.2% |
| Fixed assets | 21/28 | €9,520 | €7,207 | -€2,312 | -24.3% |
| Tangible fixed assets | 22/27 | €9,520 | €7,207 | -€2,312 | -24.3% |
| Furniture and vehicles | 24 | €5,091 | €3,394 | -€1,697 | -33.3% |
| Other tangible fixed assets | 26 | €4,428 | €3,813 | -€615 | -13.9% |
| Current assets | 29/58 | €43,778 | €37,986 | -€5,792 | -13.2% |
| Amounts receivable within one year | 40/41 | €42,052 | €35,666 | -€6,386 | -15.2% |
| Trade receivables | 40 | €6,604 | €521 | -€6,083 | -92.1% |
| Other amounts receivable | 41 | €35,449 | €35,145 | -€303 | -0.9% |
| Cash at bank and in hand | 54/58 | €1,726 | €2,320 | +€594 | +34.4% |
| Total equity and liabilities | 10/49 | €53,298 | €45,193 | -€8,105 | -15.2% |
| Equity | 10/15 | €6,026 | €1,017 | -€5,009 | -83.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €388 | €388 | = | 0.0% |
| Non-distributable reserves | 130/1 | €388 | €388 | = | 0.0% |
| Reserves not available under the articles | 1311 | €388 | €388 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,963 | -€17,972 | -€5,009 | -38.6% |
| Amounts payable | 17/49 | €47,273 | €44,177 | -€3,096 | -6.5% |
| Amounts payable within one year | 42/48 | €47,273 | €44,177 | -€3,096 | -6.5% |
| Trade debts | 44 | €27,581 | €20,861 | -€6,720 | -24.4% |
| Suppliers | 440/4 | €27,581 | €20,861 | -€6,720 | -24.4% |
| Taxes, remuneration and social security | 45 | €13,410 | - | -€13,410 | |
| Remuneration and social security | 454/9 | €13,410 | - | -€13,410 | |
| Other amounts payable | 47/48 | €6,282 | €23,316 | +€17,034 | +271.2% |
| Remuneration, social security and pensions | 62 | €60 | - | -€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,787 | €2,312 | -€5,475 | -70.3% |
| Other operating charges | 640/8 | €829 | €1,521 | +€693 | +83.6% |
| Non-recurring operating charges | 66A | €14,051 | - | -€14,051 | |
| Gross operating margin | 9900 | €3,902 | -€3,112 | -€7,013 | |
| Operating profit (loss) | 9901 | -€18,825 | -€6,945 | +€11,880 | +63.1% |
| Financial income | 75/76B | €1,129 | €2,092 | +€963 | +85.2% |
| Recurring financial income | 75 | €1,129 | €2,092 | +€963 | +85.2% |
| Non-recurring financial income | 76B | €1,129 | €2,092 | +€963 | +85.2% |
| Financial charges | 65/66B | €302 | €156 | -€146 | -48.3% |
| Recurring financial charges | 65 | €302 | €156 | -€146 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,997 | -€5,009 | +€12,989 | +72.2% |
| Income taxes | 67/77 | €8,030 | - | -€8,030 | |
| Profit (loss) for the period | 9904 | -€26,028 | -€5,009 | +€21,019 | +80.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,028 | -€5,009 | +€21,019 | +80.8% |
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 10 October 2026 via checked.be.