FIZ TRADE: 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.
FIZ TRADE
Largest movements
- Tangible fixed assets -€4,250
down €4,250 (-9.7%), from €44,000 to €39,750
- Cash -€1,474
down €1,474 (-34.7%), from €4,252 to €2,778
mainly Other debts (-€6,013) and Tax, wage and social debts (-€2,322)
- Other debts -€6,013
down €6,013 (-21.8%), from €27,601 to €21,588
- Trade debts +€2,364
up €2,364 (+597%), from €396 to €2,759
- Tax, wage and social debts -€2,322
down €2,322 (-82.7%), from €2,809 to €487
- Profit (loss) carried forward +€1,215
up €1,215 (+33.1%), from -€3,668 to -€2,453
- Accrued charges and deferred income -€968
no longer reported in 2024 (was €968)
- Other operating charges +€429
up €429 (+394%), from €109 to €538
- Gross operating margin +€144
up €144 (+2.2%), from €6,564 to €6,709
- Financial charges -€122
down €122 (-35.8%), from €340 to €219
- Taxes -€73
down €73 (-13.0%), from €560 to €487
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 | €48,557 | €42,832 | -€5,724 | -11.8% |
| Fixed assets | 21/28 | €44,305 | €40,055 | -€4,250 | -9.6% |
| Tangible fixed assets | 22/27 | €44,000 | €39,750 | -€4,250 | -9.7% |
| Land and buildings | 22 | €44,000 | €39,750 | -€4,250 | -9.7% |
| Financial fixed assets | 28 | €305 | €305 | = | 0.0% |
| Current assets | 29/58 | €4,252 | €2,778 | -€1,474 | -34.7% |
| Cash at bank and in hand | 54/58 | €4,252 | €2,778 | -€1,474 | -34.7% |
| Total equity and liabilities | 10/49 | €48,557 | €42,832 | -€5,724 | -11.8% |
| Equity | 10/15 | €16,783 | €17,998 | +€1,215 | +7.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,668 | -€2,453 | +€1,215 | +33.1% |
| Amounts payable | 17/49 | €31,774 | €24,834 | -€6,939 | -21.8% |
| Amounts payable within one year | 42/48 | €30,806 | €24,834 | -€5,971 | -19.4% |
| Trade debts | 44 | €396 | €2,759 | +€2,364 | +597% |
| Suppliers | 440/4 | €396 | €2,759 | +€2,364 | +597% |
| Taxes, remuneration and social security | 45 | €2,809 | €487 | -€2,322 | -82.7% |
| Taxes | 450/3 | €2,809 | €487 | -€2,322 | -82.7% |
| Other amounts payable | 47/48 | €27,601 | €21,588 | -€6,013 | -21.8% |
| Accrued charges and deferred income | 492/3 | €968 | - | -€968 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,250 | €4,250 | = | 0.0% |
| Other operating charges | 640/8 | €109 | €538 | +€429 | +394% |
| Gross operating margin | 9900 | €6,564 | €6,709 | +€144 | +2.2% |
| Operating profit (loss) | 9901 | €2,205 | €1,921 | -€285 | -12.9% |
| Financial charges | 65/66B | €340 | €219 | -€122 | -35.8% |
| Recurring financial charges | 65 | €340 | €219 | -€122 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €1,865 | €1,702 | -€163 | -8.7% |
| Income taxes | 67/77 | €560 | €487 | -€73 | -13.0% |
| Profit (loss) for the period | 9904 | €1,305 | €1,215 | -€90 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,305 | €1,215 | -€90 | -6.9% |
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 22 October 2026 via checked.be.