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IZZO: 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.

What changed

IZZO

BE 0737.525.147
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€4,435
2024 · €22,546-€18,111
Equity
€30,000
2024 · €25,565+€4,435
Cash
€7,213
2024 · €18,175-€10,962
Balance sheet total
€39,414
2024 · €29,788+€9,626

Largest movements

2024 to 2025
Assets
  • Cash -€10,962

    down €10,962 (-60.3%), from €18,175 to €7,213

    mainly Receivables within one year (-€9,634) and Stocks and contracts (-€6,750)

  • Receivables within one year +€9,634

    up €9,634 (+202.3%), from €4,762 to €14,396

  • Stocks and contracts +€6,750

    up €6,750 (+168.8%), from €4,000 to €10,750

  • Tangible fixed assets +€3,988

    up €3,988 (+674.0%), from €592 to €4,580

Equity and liabilities
  • Reserves +€4,435

    up €4,435 (+23.9%), from €18,565 to €23,000

  • Trade debts +€3,779

    up €3,779 (+746.8%), from €506 to €4,284

  • Tax, wage and social debts +€1,412

    up €1,412 (+38.0%), from €3,717 to €5,129

Income statement
  • Gross operating margin -€27,812

    down €27,812 (-73.1%), from €38,051 to €10,239

  • Staff costs -€9,218

    no longer reported in 2025 (was €9,218)

  • Other operating charges -€663

    down €663 (-17.0%), from €3,888 to €3,225

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €22,546
Gross operating margin -€27,812
Staff costs +€9,218
Depreciation -€341
Other operating charges +€663
Other operating items +€390
Financial income +€60
Financial charges -€131
Taxes -€159
Result 2025 €4,435

Cash bridge derived

cash 2024 to 2025

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.

From operations -€6,619
Investment -€4,343
Financing €0
Cash 2024 €18,175
Net result for the year +€4,435
Depreciation +€355
Stocks and contracts -€6,750
Receivables within one year -€9,634
Deferred charges and accrued income -€215
Trade debts +€3,779
Tax, wage and social debts +€1,412
Investment in fixed assets (net) -€4,343
Cash 2025 €7,213
Every line side by side 36 lines
Line Code 2024 2025 Change %
Total assets 20/58 €29,788 €39,414 +€9,626 +32.3%
Fixed assets 21/28 €592 €4,580 +€3,988 +674.0%
Tangible fixed assets 22/27 €592 €4,580 +€3,988 +674.0%
Furniture and vehicles 24 €592 €4,580 +€3,988 +674.0%
Current assets 29/58 €29,196 €34,834 +€5,637 +19.3%
Stocks and contracts in progress 3 €4,000 €10,750 +€6,750 +168.8%
Stocks 30/36 €4,000 €10,750 +€6,750 +168.8%
Amounts receivable within one year 40/41 €4,762 €14,396 +€9,634 +202.3%
Other amounts receivable 41 €4,762 €14,396 +€9,634 +202.3%
Cash at bank and in hand 54/58 €18,175 €7,213 -€10,962 -60.3%
Deferred charges and accrued income 490/1 €2,259 €2,474 +€215 +9.5%
Total equity and liabilities 10/49 €29,788 €39,414 +€9,626 +32.3%
Equity 10/15 €25,565 €30,000 +€4,435 +17.3%
Contributions 10/11 €7,000 €7,000 = 0.0%
Reserves 13 €18,565 €23,000 +€4,435 +23.9%
Distributable reserves 133 €18,565 €23,000 +€4,435 +23.9%
Amounts payable 17/49 €4,223 €9,413 +€5,191 +122.9%
Amounts payable within one year 42/48 €4,223 €9,413 +€5,191 +122.9%
Trade debts 44 €506 €4,284 +€3,779 +746.8%
Suppliers 440/4 €506 €4,284 +€3,779 +746.8%
Taxes, remuneration and social security 45 €3,717 €5,129 +€1,412 +38.0%
Taxes 450/3 €3,717 €5,129 +€1,412 +38.0%
Remuneration, social security and pensions 62 €9,218 - -€9,218
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €14 €355 +€341 +2467.9%
Other operating charges 640/8 €3,888 €3,225 -€663 -17.0%
Non-recurring operating charges 66A €390 - -€390
Gross operating margin 9900 €38,051 €10,239 -€27,812 -73.1%
Operating profit (loss) 9901 €24,541 €6,659 -€17,882 -72.9%
Financial income 75/76B €64 €124 +€60 +93.8%
Recurring financial income 75 €64 €124 +€60 +93.8%
Financial charges 65/66B €496 €626 +€131 +26.4%
Recurring financial charges 65 €496 €626 +€131 +26.4%
Profit (loss) for the period before taxes 9903 €24,109 €6,157 -€17,953 -74.5%
Income taxes 67/77 €1,563 €1,722 +€159 +10.1%
Profit (loss) for the period 9904 €22,546 €4,435 -€18,111 -80.3%
Profit (loss) for the period to be appropriated 9905 €22,546 €4,435 -€18,111 -80.3%

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 29 September 2026 via checked.be.