COCHABAMBA: 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.
COCHABAMBA
Largest movements
- Current investments +€450,000
new in 2025: €450,000
- Cash +€118,268
up €118,268 (+981.3%), from €12,052 to €130,320
mainly Debts after one year (+€222,110) and Net result for the year (+€214,115)
- Financial fixed assets -€100,000
no longer reported in 2025 (was €100,000)
- Tangible fixed assets +€15,460
up €15,460 (+2.4%), from €655,750 to €671,210
of which Land and buildings: +€22,151
- Debts after one year +€222,110
up €222,110 (+38.4%), from €578,822 to €800,932
- Reserves +€181,552
up €181,552 (+204.2%), from €88,920 to €270,472
of which Tax-exempt reserves: +€211,903
- Provisions +€52,976
new in 2025: €52,976
- Trade debts -€21,574
down €21,574 (-76.1%), from €28,335 to €6,761
- Other debts +€21,354
up €21,354 (+38.3%), from €55,756 to €77,110
- Gross operating margin +€306,419
up €306,419 (+682.9%), from €44,872 to €351,291
- Other operating charges +€35,417
up €35,417 (+6984.3%), from €507 to €35,924
- Financial charges +€10,644
up €10,644 (+66.7%), from €15,954 to €26,597
of which Financial charges: +€8,644
- Depreciation -€7,943
down €7,943 (-28.5%), from €27,827 to €19,884
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 | €780,495 | €1,256,060 | +€475,566 | +60.9% |
| Fixed assets | 21/28 | €755,750 | €671,210 | -€84,540 | -11.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €655,750 | €671,210 | +€15,460 | +2.4% |
| Land and buildings | 22 | €644,358 | €666,509 | +€22,151 | +3.4% |
| Plant, machinery and equipment | 23 | €11,392 | €4,701 | -€6,691 | -58.7% |
| Financial fixed assets | 28 | €100,000 | - | -€100,000 | |
| Current assets | 29/58 | €24,745 | €584,850 | +€560,105 | +2263.5% |
| Amounts receivable within one year | 40/41 | €9,130 | €3,199 | -€5,931 | -65.0% |
| Trade receivables | 40 | €1,345 | - | -€1,345 | |
| Other amounts receivable | 41 | €7,785 | €3,199 | -€4,586 | -58.9% |
| Current investments | 50/53 | - | €450,000 | +€450,000 | |
| Cash at bank and in hand | 54/58 | €12,052 | €130,320 | +€118,268 | +981.3% |
| Deferred charges and accrued income | 490/1 | €3,562 | €1,331 | -€2,231 | -62.6% |
| Total equity and liabilities | 10/49 | €780,495 | €1,256,060 | +€475,566 | +60.9% |
| Equity | 10/15 | €95,120 | €276,672 | +€181,552 | +190.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €88,920 | €270,472 | +€181,552 | +204.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €211,903 | +€211,903 | |
| Distributable reserves | 133 | €87,060 | €56,709 | -€30,351 | -34.9% |
| Provisions and deferred taxes | 16 | - | €52,976 | +€52,976 | |
| Deferred taxes | 168 | - | €52,976 | +€52,976 | |
| Amounts payable | 17/49 | €685,375 | €926,413 | +€241,038 | +35.2% |
| Amounts payable after more than one year | 17 | €578,822 | €800,932 | +€222,110 | +38.4% |
| Financial debts | 170/4 | €578,822 | €800,932 | +€222,110 | +38.4% |
| Amounts payable within one year | 42/48 | €106,553 | €125,481 | +€18,928 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €22,169 | €35,167 | +€12,997 | +58.6% |
| Trade debts | 44 | €28,335 | €6,761 | -€21,574 | -76.1% |
| Suppliers | 440/4 | €28,335 | €6,761 | -€21,574 | -76.1% |
| Taxes, remuneration and social security | 45 | €293 | €6,444 | +€6,151 | +2099.3% |
| Taxes | 450/3 | €293 | €6,444 | +€6,151 | +2099.3% |
| Other amounts payable | 47/48 | €55,756 | €77,110 | +€21,354 | +38.3% |
| Non-recurring operating income | 76A | - | €327,136 | +€327,136 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,827 | €19,884 | -€7,943 | -28.5% |
| Other operating charges | 640/8 | €507 | €35,924 | +€35,417 | +6984.3% |
| Gross operating margin | 9900 | €44,872 | €351,291 | +€306,419 | +682.9% |
| Operating profit (loss) | 9901 | €16,538 | €295,484 | +€278,946 | +1686.7% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €15,954 | €26,597 | +€10,644 | +66.7% |
| Recurring financial charges | 65 | €15,954 | €24,597 | +€8,644 | +54.2% |
| Non-recurring financial charges | 66B | - | €2,000 | +€2,000 | |
| Profit (loss) for the period before taxes | 9903 | €584 | €268,891 | +€268,307 | +45906.0% |
| Transfer from deferred taxes | 780 | - | €4,376 | +€4,376 | |
| Transfer to deferred taxes | 680 | - | €57,352 | +€57,352 | |
| Income taxes | 67/77 | €293 | €1,801 | +€1,508 | +514.7% |
| Profit (loss) for the period | 9904 | €291 | €214,115 | +€213,823 | +73362.8% |
| Transfer from tax-exempt reserves | 789 | - | €17,505 | +€17,505 | |
| Transfer to tax-exempt reserves | 689 | - | €229,407 | +€229,407 | |
| Profit (loss) for the period to be appropriated | 9905 | €291 | €2,212 | +€1,921 | +659.0% |
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.