FIZZY: what changed
Two fiscal 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.
FIZZY
Largest movements
- Receivables within one year +€12,593
up €12,593 (+23.6%), from €53,271 to €65,865
of which Other amounts receivable: +€9,508
- Cash +€5,002
up €5,002 (+553.0%), from €905 to €5,907
mainly Net result for the year (+€19,432) and Other debts (+€10,000)
- Tangible fixed assets -€1,158
down €1,158 (-27.1%), from €4,279 to €3,121
- Other debts +€10,000
new in 2025: €10,000
- Reserves +€9,432
up €9,432 (+18.4%), from €51,201 to €60,632
of which Distributable reserves: +€9,432
- Trade debts -€5,899
down €5,899 (-51.9%), from €11,364 to €5,465
- Tax, wage and social debts +€2,905
up €2,905 (+259.0%), from €1,121 to €4,026
- Gross operating margin +€24,854
up €24,854, from -€5,328 to €19,526
- Taxes +€943
new in 2025: €943
- Financial income +€393
up €393 (+13.4%), from €2,940 to €3,333
- Financial charges +€197
up €197 (+74.7%), from €263 to €460
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 | €58,455 | €74,892 | +€16,438 | +28.1% |
| Fixed assets | 21/28 | €4,279 | €3,121 | -€1,158 | -27.1% |
| Tangible fixed assets | 22/27 | €4,279 | €3,121 | -€1,158 | -27.1% |
| Furniture and vehicles | 24 | €4,279 | €3,121 | -€1,158 | -27.1% |
| Current assets | 29/58 | €54,176 | €71,771 | +€17,595 | +32.5% |
| Amounts receivable within one year | 40/41 | €53,271 | €65,865 | +€12,593 | +23.6% |
| Trade receivables | 40 | €3,854 | €6,939 | +€3,085 | +80.1% |
| Other amounts receivable | 41 | €49,418 | €58,926 | +€9,508 | +19.2% |
| Cash at bank and in hand | 54/58 | €905 | €5,907 | +€5,002 | +553.0% |
| Total equity and liabilities | 10/49 | €58,455 | €74,892 | +€16,438 | +28.1% |
| Equity | 10/15 | €45,969 | €55,401 | +€9,432 | +20.5% |
| Contributions | 10/11 | €4,958 | €4,958 | = | 0.0% |
| Reserves | 13 | €51,201 | €60,632 | +€9,432 | +18.4% |
| Non-distributable reserves | 130/1 | €2,496 | €2,496 | = | 0.0% |
| Reserves not available under the articles | 1311 | €496 | €496 | = | 0.0% |
| Other | 1319 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €48,705 | €58,136 | +€9,432 | +19.4% |
| Profit (loss) carried forward | 14 | -€10,189 | -€10,189 | = | 0.0% |
| Amounts payable | 17/49 | €12,485 | €19,492 | +€7,006 | +56.1% |
| Amounts payable within one year | 42/48 | €12,485 | €19,492 | +€7,006 | +56.1% |
| Trade debts | 44 | €11,364 | €5,465 | -€5,899 | -51.9% |
| Suppliers | 440/4 | €11,364 | €5,465 | -€5,899 | -51.9% |
| Taxes, remuneration and social security | 45 | €1,121 | €4,026 | +€2,905 | +259.0% |
| Taxes | 450/3 | €1,121 | €4,026 | +€2,905 | +259.0% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,190 | €2,025 | -€166 | -7.6% |
| Gross operating margin | 9900 | -€5,328 | €19,526 | +€24,854 | |
| Operating profit (loss) | 9901 | -€7,518 | €17,501 | +€25,019 | |
| Financial income | 75/76B | €2,940 | €3,333 | +€393 | +13.4% |
| Recurring financial income | 75 | €2,940 | €3,333 | +€393 | +13.4% |
| Financial charges | 65/66B | €263 | €460 | +€197 | +74.7% |
| Recurring financial charges | 65 | €263 | €460 | +€197 | +74.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,841 | €20,375 | +€25,216 | |
| Income taxes | 67/77 | - | €943 | +€943 | |
| Profit (loss) for the period | 9904 | -€4,841 | €19,432 | +€24,273 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,841 | €19,432 | +€24,273 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.