FELIZ: 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.
FELIZ
Largest movements
- Tangible fixed assets +€54,911
up €54,911 (+268%), from €20,508 to €75,419
of which Plant, machinery and equipment: +€35,030
- Cash +€8,535
up €8,535 (+3,875%), from €220 to €8,755
mainly Other debts (+€78,009) and Depreciation (+€6,785)
- Receivables within one year -€6,490
down €6,490 (-94.4%), from €6,873 to €383
of which Other amounts receivable: -€3,368
- Stocks and contracts +€1,822
up €1,822 (+185%), from €985 to €2,806
- Deferred charges and accrued income -€1,729
down €1,729 (-100%), from €1,729 to €0
- Other debts +€78,009
up €78,009 (+270%), from €28,885 to €106,894
- Trade debts -€22,017
down €22,017 (-96.7%), from €22,764 to €746
- Profit (loss) carried forward +€2,494
up €2,494 (+9.7%), from -€25,606 to -€23,113
- Advances received -€1,270
down €1,270 (-100%), from €1,270 to €0
- Turnover +€53,121
new in 2025: €53,121
- Purchases and services +€44,957
new in 2025: €44,957
- Gross operating margin +€34,482
up €34,482, from -€23,851 to €10,630
- Depreciation +€5,717
up €5,717 (+535%), from €1,068 to €6,785
- Financial income +€3,049
up €3,049 (+635,229%), from €0 to €3,050
of which Non-recurring financial income: +€3,049
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 | €30,316 | €87,614 | +€57,298 | +189% |
| Fixed assets | 21/28 | €20,508 | €75,669 | +€55,161 | +269% |
| Tangible fixed assets | 22/27 | €20,508 | €75,419 | +€54,911 | +268% |
| Plant, machinery and equipment | 23 | €4,158 | €39,188 | +€35,030 | +842% |
| Furniture and vehicles | 24 | €16,350 | €36,231 | +€19,881 | +122% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €9,808 | €11,945 | +€2,137 | +21.8% |
| Stocks and contracts in progress | 3 | €985 | €2,806 | +€1,822 | +185% |
| Stocks | 30/36 | €985 | €2,806 | +€1,822 | +185% |
| Amounts receivable within one year | 40/41 | €6,873 | €383 | -€6,490 | -94.4% |
| Trade receivables | 40 | €3,122 | €0 | -€3,122 | -100% |
| Other amounts receivable | 41 | €3,752 | €383 | -€3,368 | -89.8% |
| Cash at bank and in hand | 54/58 | €220 | €8,755 | +€8,535 | +3,875% |
| Deferred charges and accrued income | 490/1 | €1,729 | €0 | -€1,729 | -100% |
| Total equity and liabilities | 10/49 | €30,316 | €87,614 | +€57,298 | +189% |
| Equity | 10/15 | -€22,606 | -€20,113 | +€2,494 | +11.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,606 | -€23,113 | +€2,494 | +9.7% |
| Amounts payable | 17/49 | €52,922 | €107,727 | +€54,805 | +104% |
| Amounts payable within one year | 42/48 | €52,919 | €107,727 | +€54,808 | +104% |
| Trade debts | 44 | €22,764 | €746 | -€22,017 | -96.7% |
| Suppliers | 440/4 | €22,764 | €746 | -€22,017 | -96.7% |
| Advances received on contracts in progress | 46 | €1,270 | €0 | -€1,270 | -100% |
| Taxes, remuneration and social security | 45 | - | €87 | +€87 | |
| Taxes | 450/3 | - | €87 | +€87 | |
| Other amounts payable | 47/48 | €28,885 | €106,894 | +€78,009 | +270% |
| Accrued charges and deferred income | 492/3 | €3 | €0 | -€3 | -100% |
| Turnover | 70 | - | €53,121 | +€53,121 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €44,957 | +€44,957 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,068 | €6,785 | +€5,717 | +535% |
| Other operating charges | 640/8 | €686 | €1,704 | +€1,017 | +148% |
| Non-recurring operating charges | 66A | - | €2,390 | +€2,390 | |
| Gross operating margin | 9900 | -€23,851 | €10,630 | +€34,482 | |
| Operating profit (loss) | 9901 | -€25,605 | -€248 | +€25,358 | +99.0% |
| Financial income | 75/76B | €0 | €3,050 | +€3,049 | +635,229% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +121% |
| Non-recurring financial income | 76B | - | €3,049 | +€3,049 | |
| Financial charges | 65/66B | €1 | €221 | +€220 | +14,857% |
| Recurring financial charges | 65 | €1 | €221 | +€220 | +14,857% |
| Profit (loss) for the period before taxes | 9903 | -€25,606 | €2,581 | +€28,187 | |
| Income taxes | 67/77 | - | €87 | +€87 | |
| Profit (loss) for the period | 9904 | -€25,606 | €2,494 | +€28,100 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,606 | €2,494 | +€28,100 |
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 15 October 2026 via checked.be.