COZZA PATRICIA: what changed
Two financial 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.
COZZA PATRICIA
Largest movements
- Receivables within one year +€25,804
up €25,804 (+35.4%), from €72,899 to €98,704
of which Trade receivables: +€22,354
- Cash -€7,304
down €7,304 (-18.3%), from €39,827 to €32,523
mainly Contributions, distributions and other (-€70,000) and Receivables within one year (-€25,804)
- Provisions +€71,276
new in 2025: €71,276
- Profit (loss) carried forward -€39,624
down €39,624 (-72.8%), from €54,449 to €14,824
- Other debts -€8,527
down €8,527 (-100%), from €8,527 to €0
- Tax, wage and social debts -€6,268
down €6,268 (-22.7%), from €27,570 to €21,302
- Trade debts +€1,678
up €1,678 (+97.6%), from €1,720 to €3,398
- Provisions +€68,329
new in 2025: €68,329
- Gross operating margin +€65,864
up €65,864 (+90.6%), from €72,715 to €138,579
- Purchases and services -€55,036
down €55,036 (-59.7%), from €92,113 to €37,077
- Taxes +€21,375
up €21,375 (+127%), from €16,849 to €38,224
- Turnover +€10,574
up €10,574 (+6.6%), from €161,188 to €171,762
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.
Derived cash bridge
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 | €112,726 | €131,261 | +€18,535 | +16.4% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €112,726 | €131,261 | +€18,535 | +16.4% |
| Amounts receivable within one year | 40/41 | €72,899 | €98,704 | +€25,804 | +35.4% |
| Trade receivables | 40 | €63,120 | €85,474 | +€22,354 | +35.4% |
| Other amounts receivable | 41 | €9,779 | €13,230 | +€3,451 | +35.3% |
| Cash at bank and in hand | 54/58 | €39,827 | €32,523 | -€7,304 | -18.3% |
| Deferred charges and accrued income | 490/1 | - | €35 | +€35 | |
| Total equity and liabilities | 10/49 | €112,726 | €131,261 | +€18,535 | +16.4% |
| Equity | 10/15 | €74,909 | €35,284 | -€39,624 | -52.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,449 | €14,824 | -€39,624 | -72.8% |
| Provisions and deferred taxes | 16 | - | €71,276 | +€71,276 | |
| Provisions for liabilities and charges | 160/5 | - | €71,276 | +€71,276 | |
| Taxes | 161 | - | €71,276 | +€71,276 | |
| Amounts payable | 17/49 | €37,817 | €24,700 | -€13,117 | -34.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €37,817 | €24,700 | -€13,117 | -34.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €1,720 | €3,398 | +€1,678 | +97.6% |
| Suppliers | 440/4 | €1,720 | €3,398 | +€1,678 | +97.6% |
| Taxes, remuneration and social security | 45 | €27,570 | €21,302 | -€6,268 | -22.7% |
| Taxes | 450/3 | €27,570 | €21,302 | -€6,268 | -22.7% |
| Other amounts payable | 47/48 | €8,527 | €0 | -€8,527 | -100% |
| Turnover | 70 | €161,188 | €171,762 | +€10,574 | +6.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €92,113 | €37,077 | -€55,036 | -59.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,183 | - | -€1,183 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €68,329 | +€68,329 | |
| Other operating charges | 640/8 | €393 | €1,225 | +€832 | +211% |
| Gross operating margin | 9900 | €72,715 | €138,579 | +€65,864 | +90.6% |
| Operating profit (loss) | 9901 | €71,139 | €69,025 | -€2,114 | -3.0% |
| Financial income | 75/76B | €0 | €412 | +€412 | +158,319% |
| Recurring financial income | 75 | €0 | €412 | +€412 | +158,319% |
| Financial charges | 65/66B | €249 | €837 | +€588 | +236% |
| Recurring financial charges | 65 | €249 | €837 | +€588 | +236% |
| Profit (loss) for the period before taxes | 9903 | €70,890 | €68,600 | -€2,290 | -3.2% |
| Income taxes | 67/77 | €16,849 | €38,224 | +€21,375 | +127% |
| Profit (loss) for the period | 9904 | €54,041 | €30,376 | -€23,665 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €54,041 | €30,376 | -€23,665 | -43.8% |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.