IZIPLUS: 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.
IZIPLUS
Largest movements
- Receivables within one year +€4,729
up €4,729 (+120.0%), from €3,941 to €8,670
of which Other amounts receivable: +€5,621
- Cash +€740
up €740 (+18.3%), from €4,041 to €4,780
mainly Net result for the year (+€7,553) and Depreciation (+€679)
- Tangible fixed assets -€679
down €679 (-52.8%), from €1,286 to €607
- Profit (loss) carried forward +€7,553
up €7,553 (+44.0%), from -€17,178 to -€9,625
- Trade debts -€2,843
down €2,843 (-47.5%), from €5,985 to €3,142
- Gross operating margin +€5,863
up €5,863 (+218.9%), from €2,678 to €8,541
- Financial charges -€276
down €276 (-54.2%), from €509 to €233
- Financial income +€141
up €141 (+111.0%), from €127 to €267
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,267 | €14,057 | +€4,790 | +51.7% |
| Fixed assets | 21/28 | €1,286 | €607 | -€679 | -52.8% |
| Tangible fixed assets | 22/27 | €1,286 | €607 | -€679 | -52.8% |
| Furniture and vehicles | 24 | €1,286 | €607 | -€679 | -52.8% |
| Current assets | 29/58 | €7,982 | €13,451 | +€5,469 | +68.5% |
| Amounts receivable within one year | 40/41 | €3,941 | €8,670 | +€4,729 | +120.0% |
| Trade receivables | 40 | €2,149 | €1,257 | -€892 | -41.5% |
| Other amounts receivable | 41 | €1,792 | €7,414 | +€5,621 | +313.7% |
| Cash at bank and in hand | 54/58 | €4,041 | €4,780 | +€740 | +18.3% |
| Total equity and liabilities | 10/49 | €9,267 | €14,057 | +€4,790 | +51.7% |
| Equity | 10/15 | €3,282 | €10,835 | +€7,553 | +230.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,178 | -€9,625 | +€7,553 | +44.0% |
| Amounts payable | 17/49 | €5,985 | €3,222 | -€2,763 | -46.2% |
| Amounts payable within one year | 42/48 | €5,985 | €3,222 | -€2,763 | -46.2% |
| Trade debts | 44 | €5,985 | €3,142 | -€2,843 | -47.5% |
| Suppliers | 440/4 | €5,985 | €3,142 | -€2,843 | -47.5% |
| Taxes, remuneration and social security | 45 | - | €80 | +€80 | |
| Taxes | 450/3 | - | €80 | +€80 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €679 | €679 | = | 0.0% |
| Other operating charges | 640/8 | €312 | €263 | -€49 | -15.6% |
| Gross operating margin | 9900 | €2,678 | €8,541 | +€5,863 | +218.9% |
| Operating profit (loss) | 9901 | €1,688 | €7,599 | +€5,911 | +350.2% |
| Financial income | 75/76B | €127 | €267 | +€141 | +111.0% |
| Recurring financial income | 75 | €127 | €267 | +€141 | +111.0% |
| Financial charges | 65/66B | €509 | €233 | -€276 | -54.2% |
| Recurring financial charges | 65 | €509 | €233 | -€276 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €1,305 | €7,633 | +€6,328 | +484.8% |
| Income taxes | 67/77 | - | €80 | +€80 | |
| Profit (loss) for the period | 9904 | €1,305 | €7,553 | +€6,247 | +478.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,305 | €7,553 | +€6,247 | +478.6% |
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 30 September 2026 via checked.be.