Answer
The bubbles come from CO$_2$ escaping from the pressurized bottle.
Work Step by Step
When soda is made, CO$_2$ is forced under high pressure to dissolve into the liquid. When the bottle is opened, pressure is released, producing the fizz.
You can help us out by revising, improving and updating this answer.
Update this answerAfter you claim an answer you’ll have 24 hours to send in a draft. An editor will review the submission and either publish your submission or provide feedback.