COZUMEL: what changed
COZUMEL
Largest movements
- Cash +€29,177
up €29,177 (+11,303%), from €258 to €29,435
mainly Net result for the year (+€36,609) and Depreciation (+€26,350)
- Tangible fixed assets -€26,350
down €26,350 (-6.7%), from €393,594 to €367,244
of which Land and buildings: -€24,290
- Receivables within one year +€25,074
up €25,074 (+9.6%), from €261,042 to €286,116
of which Trade receivables: +€25,312
- Profit (loss) carried forward +€36,609
up €36,609 (+34.2%), from €106,936 to €143,544
- Trade debts -€7,878
down €7,878 (-100%), from €7,878 to €0
- Gross operating margin -€1,916
down €1,916 (-2.1%), from €91,014 to €89,097
- Depreciation +€1,622
up €1,622 (+6.6%), from €24,728 to €26,350
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €676,141 | €704,079 | +€27,938 | +4.1% |
| Fixed assets | 21/28 | €393,969 | €367,619 | -€26,350 | -6.7% |
| Tangible fixed assets | 22/27 | €393,594 | €367,244 | -€26,350 | -6.7% |
| Land and buildings | 22 | €375,032 | €350,742 | -€24,290 | -6.5% |
| Furniture and vehicles | 24 | €762 | €557 | -€205 | -26.9% |
| Other tangible fixed assets | 26 | €17,800 | €15,945 | -€1,855 | -10.4% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €282,172 | €336,460 | +€54,288 | +19.2% |
| Amounts receivable within one year | 40/41 | €261,042 | €286,116 | +€25,074 | +9.6% |
| Trade receivables | 40 | €260,487 | €285,799 | +€25,312 | +9.7% |
| Other amounts receivable | 41 | €556 | €317 | -€238 | -42.9% |
| Current investments | 50/53 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €258 | €29,435 | +€29,177 | +11,303% |
| Deferred charges and accrued income | 490/1 | €871 | €909 | +€38 | +4.3% |
| Total equity and liabilities | 10/49 | €676,141 | €704,079 | +€27,938 | +4.1% |
| Equity | 10/15 | €125,536 | €162,144 | +€36,609 | +29.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,936 | €143,544 | +€36,609 | +34.2% |
| Amounts payable | 17/49 | €550,605 | €541,935 | -€8,670 | -1.6% |
| Amounts payable after more than one year | 17 | €480,467 | €480,467 | = | 0.0% |
| Other amounts payable | 178/9 | €480,467 | €480,467 | = | 0.0% |
| Amounts payable within one year | 42/48 | €70,138 | €61,467 | -€8,670 | -12.4% |
| Trade debts | 44 | €7,878 | €0 | -€7,878 | -100% |
| Suppliers | 440/4 | €7,878 | €0 | -€7,878 | -100% |
| Taxes, remuneration and social security | 45 | €14,505 | €13,713 | -€792 | -5.5% |
| Taxes | 450/3 | €14,505 | €13,713 | -€792 | -5.5% |
| Other amounts payable | 47/48 | €47,754 | €47,754 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,728 | €26,350 | +€1,622 | +6.6% |
| Other operating charges | 640/8 | €11,560 | €12,016 | +€456 | +3.9% |
| Gross operating margin | 9900 | €91,014 | €89,097 | -€1,916 | -2.1% |
| Operating profit (loss) | 9901 | €54,726 | €50,732 | -€3,994 | -7.3% |
| Financial charges | 65/66B | €364 | €407 | +€43 | +11.9% |
| Recurring financial charges | 65 | €364 | €407 | +€43 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €54,362 | €50,325 | -€4,037 | -7.4% |
| Income taxes | 67/77 | €14,515 | €13,716 | -€799 | -5.5% |
| Profit (loss) for the period | 9904 | €39,847 | €36,609 | -€3,238 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,847 | €36,609 | -€3,238 | -8.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.