GLACIER COCOZZA: 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.
GLACIER COCOZZA
Largest movements
- Cash +€11,517
up €11,517 (+45.5%), from €25,328 to €36,845
mainly Net result for the year (+€9,436) and Depreciation (+€2,916)
- Tangible fixed assets -€2,916
down €2,916 (-3.0%), from €98,681 to €95,765
of which Land and buildings: -€2,739
- Receivables within one year +€2,857
new in 2025: €2,857
- Profit (loss) carried forward +€9,436
up €9,436 (+14.2%), from -€66,496 to -€57,060
- Trade debts +€1,667
up €1,667 (+193%), from €866 to €2,533
- Gross operating margin -€1,651
down €1,651 (-8.3%), from €19,976 to €18,325
- Financial charges -€432
down €432 (-22.2%), from €1,949 to €1,517
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 | €126,571 | €138,078 | +€11,507 | +9.1% |
| Fixed assets | 21/28 | €98,681 | €95,765 | -€2,916 | -3.0% |
| Tangible fixed assets | 22/27 | €98,681 | €95,765 | -€2,916 | -3.0% |
| Land and buildings | 22 | €44,633 | €41,894 | -€2,739 | -6.1% |
| Plant, machinery and equipment | 23 | €54,048 | €53,871 | -€177 | -0.3% |
| Current assets | 29/58 | €27,890 | €42,313 | +€14,423 | +51.7% |
| Amounts receivable within one year | 40/41 | - | €2,857 | +€2,857 | |
| Trade receivables | 40 | - | €2,857 | +€2,857 | |
| Cash at bank and in hand | 54/58 | €25,328 | €36,845 | +€11,517 | +45.5% |
| Deferred charges and accrued income | 490/1 | €2,562 | €2,612 | +€49 | +1.9% |
| Total equity and liabilities | 10/49 | €126,571 | €138,078 | +€11,507 | +9.1% |
| Equity | 10/15 | €30,183 | €39,618 | +€9,436 | +31.3% |
| Contributions | 10/11 | €96,678 | €96,678 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,496 | -€57,060 | +€9,436 | +14.2% |
| Amounts payable | 17/49 | €96,389 | €98,460 | +€2,072 | +2.1% |
| Amounts payable after more than one year | 17 | €95,335 | €95,335 | = | 0.0% |
| Other amounts payable | 178/9 | €95,335 | €95,335 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,053 | €3,125 | +€2,072 | +197% |
| Trade debts | 44 | €866 | €2,533 | +€1,667 | +193% |
| Suppliers | 440/4 | €866 | €2,533 | +€1,667 | +193% |
| Taxes, remuneration and social security | 45 | €188 | €26 | -€161 | -85.9% |
| Taxes | 450/3 | €188 | €26 | -€161 | -85.9% |
| Other amounts payable | 47/48 | - | €566 | +€566 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,113 | €2,916 | -€197 | -6.3% |
| Other operating charges | 640/8 | €4,321 | €4,457 | +€136 | +3.1% |
| Gross operating margin | 9900 | €19,976 | €18,325 | -€1,651 | -8.3% |
| Operating profit (loss) | 9901 | €12,542 | €10,952 | -€1,590 | -12.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,949 | €1,517 | -€432 | -22.2% |
| Recurring financial charges | 65 | €1,949 | €1,517 | -€432 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €10,593 | €9,436 | -€1,158 | -10.9% |
| Profit (loss) for the period | 9904 | €10,593 | €9,436 | -€1,158 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,593 | €9,436 | -€1,158 | -10.9% |
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 31 October 2026 via checked.be.