FSROZA: 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.
FSROZA
Largest movements
- Receivables within one year +€13,752
new in 2025: €13,752
- Tangible fixed assets -€6,247
down €6,247 (-26.0%), from €24,000 to €17,753
- Cash +€1,410
up €1,410 (+3568.0%), from €40 to €1,450
mainly Net result for the year (+€7,838) and Depreciation (+€6,247)
- Profit (loss) carried forward +€7,838
up €7,838 (+90.0%), from -€8,710 to -€872
- Other debts -€3,805
down €3,805 (-14.4%), from €26,444 to €22,639
- Contributions +€3,000
new in 2025: €3,000
- Trade debts +€1,333
up €1,333 (+21.3%), from €6,253 to €7,586
- Tax, wage and social debts +€550
up €550 (+1048.1%), from €52 to €602
- Gross operating margin +€23,265
up €23,265, from -€8,710 to €14,555
- Depreciation +€6,247
new in 2025: €6,247
- Other operating charges +€470
new in 2025: €470
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 | €24,040 | €32,955 | +€8,916 | +37.1% |
| Fixed assets | 21/28 | €24,000 | €17,753 | -€6,247 | -26.0% |
| Tangible fixed assets | 22/27 | €24,000 | €17,753 | -€6,247 | -26.0% |
| Furniture and vehicles | 24 | €24,000 | €17,753 | -€6,247 | -26.0% |
| Current assets | 29/58 | €40 | €15,202 | +€15,162 | +38356.5% |
| Amounts receivable within one year | 40/41 | - | €13,752 | +€13,752 | |
| Trade receivables | 40 | - | €13,752 | +€13,752 | |
| Cash at bank and in hand | 54/58 | €40 | €1,450 | +€1,410 | +3568.0% |
| Total equity and liabilities | 10/49 | €24,040 | €32,955 | +€8,916 | +37.1% |
| Equity | 10/15 | -€8,710 | €2,128 | +€10,838 | |
| Contributions | 10/11 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | -€8,710 | -€872 | +€7,838 | +90.0% |
| Amounts payable | 17/49 | €32,750 | €30,827 | -€1,922 | -5.9% |
| Amounts payable within one year | 42/48 | €32,750 | €30,827 | -€1,922 | -5.9% |
| Trade debts | 44 | €6,253 | €7,586 | +€1,333 | +21.3% |
| Suppliers | 440/4 | €6,253 | €7,586 | +€1,333 | +21.3% |
| Taxes, remuneration and social security | 45 | €52 | €602 | +€550 | +1048.1% |
| Taxes | 450/3 | €52 | €602 | +€550 | +1048.1% |
| Other amounts payable | 47/48 | €26,444 | €22,639 | -€3,805 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,247 | +€6,247 | |
| Other operating charges | 640/8 | - | €470 | +€470 | |
| Gross operating margin | 9900 | -€8,710 | €14,555 | +€23,265 | |
| Operating profit (loss) | 9901 | -€8,710 | €7,838 | +€16,548 | |
| Profit (loss) for the period before taxes | 9903 | -€8,710 | €7,838 | +€16,548 | |
| Profit (loss) for the period | 9904 | -€8,710 | €7,838 | +€16,548 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,710 | €7,838 | +€16,548 |
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 4 October 2026 via checked.be.