FOZZIE: 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.
FOZZIE
Largest movements
- Cash +€26,087
up €26,087 (+250.1%), from €10,432 to €36,519
mainly Net result for the year (+€30,710) and Tax, wage and social debts (+€14,278)
- Receivables within one year +€22,972
up €22,972 (+365.5%), from €6,284 to €29,256
- Deferred charges and accrued income -€3,809
down €3,809 (-75.8%), from €5,023 to €1,214
- Tangible fixed assets +€1,148
new in 2025: €1,148
- Reserves +€30,710
up €30,710 (+227.9%), from €13,475 to €44,185
- Tax, wage and social debts +€14,278
up €14,278 (+277.8%), from €5,141 to €19,419
- Other debts +€1,436
up €1,436 (+2243.3%), from €64 to €1,500
- Gross operating margin +€24,729
up €24,729 (+139.2%), from €17,765 to €42,494
- Taxes +€4,269
up €4,269 (+113.0%), from €3,780 to €8,049
- Financial charges +€2,703
up €2,703 (+732.1%), from €369 to €3,073
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 | €21,739 | €68,137 | +€46,398 | +213.4% |
| Fixed assets | 21/28 | - | €1,148 | +€1,148 | |
| Tangible fixed assets | 22/27 | - | €1,148 | +€1,148 | |
| Furniture and vehicles | 24 | - | €1,148 | +€1,148 | |
| Current assets | 29/58 | €21,739 | €66,989 | +€45,250 | +208.2% |
| Amounts receivable within one year | 40/41 | €6,284 | €29,256 | +€22,972 | +365.5% |
| Trade receivables | 40 | €6,284 | €29,256 | +€22,972 | +365.5% |
| Cash at bank and in hand | 54/58 | €10,432 | €36,519 | +€26,087 | +250.1% |
| Deferred charges and accrued income | 490/1 | €5,023 | €1,214 | -€3,809 | -75.8% |
| Total equity and liabilities | 10/49 | €21,739 | €68,137 | +€46,398 | +213.4% |
| Equity | 10/15 | €15,975 | €46,685 | +€30,710 | +192.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €13,475 | €44,185 | +€30,710 | +227.9% |
| Distributable reserves | 133 | €13,475 | €44,185 | +€30,710 | +227.9% |
| Amounts payable | 17/49 | €5,764 | €21,452 | +€15,688 | +272.2% |
| Amounts payable within one year | 42/48 | €5,764 | €21,452 | +€15,688 | +272.2% |
| Financial debts | 43 | - | €85 | +€85 | |
| Credit institutions | 430/8 | - | €85 | +€85 | |
| Trade debts | 44 | €559 | €448 | -€112 | -19.9% |
| Suppliers | 440/4 | €559 | €448 | -€112 | -19.9% |
| Taxes, remuneration and social security | 45 | €5,141 | €19,419 | +€14,278 | +277.8% |
| Taxes | 450/3 | €5,141 | €19,419 | +€14,278 | +277.8% |
| Other amounts payable | 47/48 | €64 | €1,500 | +€1,436 | +2243.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €154 | +€154 | |
| Other operating charges | 640/8 | €141 | €540 | +€399 | +283.0% |
| Gross operating margin | 9900 | €17,765 | €42,494 | +€24,729 | +139.2% |
| Operating profit (loss) | 9901 | €17,624 | €41,800 | +€24,176 | +137.2% |
| Financial income | 75/76B | €0 | €32 | +€32 | +319300.0% |
| Recurring financial income | 75 | €0 | €32 | +€32 | +319300.0% |
| Financial charges | 65/66B | €369 | €3,073 | +€2,703 | +732.1% |
| Recurring financial charges | 65 | €369 | €3,073 | +€2,703 | +732.1% |
| Profit (loss) for the period before taxes | 9903 | €17,255 | €38,759 | +€21,505 | +124.6% |
| Income taxes | 67/77 | €3,780 | €8,049 | +€4,269 | +113.0% |
| Profit (loss) for the period | 9904 | €13,475 | €30,710 | +€17,235 | +127.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,475 | €30,710 | +€17,235 | +127.9% |
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 7 October 2026 via checked.be.