Cocon Engineering: 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.
Cocon Engineering
Largest movements
- Receivables within one year +€51,160
up €51,160 (+172.0%), from €29,746 to €80,907
of which Other amounts receivable: +€49,059
- Cash -€9,792
down €9,792 (-32.7%), from €29,906 to €20,114
mainly Receivables within one year (-€51,160) and Deferred charges and accrued income (-€2,415)
- Deferred charges and accrued income +€2,415
up €2,415 (+63.4%), from €3,808 to €6,222
- Profit (loss) carried forward +€27,101
up €27,101 (+76.4%), from €35,459 to €62,560
- Tax, wage and social debts +€13,296
up €13,296 (+90.1%), from €14,750 to €28,047
- Trade debts +€2,670
up €2,670 (+70.9%), from €3,766 to €6,436
- Gross operating margin -€11,671
down €11,671 (-25.0%), from €46,666 to €34,995
- Financial income +€2,125
up €2,125 (+435.5%), from €488 to €2,613
- Taxes -€1,397
down €1,397 (-13.7%), from €10,211 to €8,814
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 | €67,634 | €110,382 | +€42,747 | +63.2% |
| Fixed assets | 21/28 | €4,174 | €3,139 | -€1,035 | -24.8% |
| Tangible fixed assets | 22/27 | €4,174 | €3,139 | -€1,035 | -24.8% |
| Furniture and vehicles | 24 | €4,174 | €3,139 | -€1,035 | -24.8% |
| Current assets | 29/58 | €63,460 | €107,243 | +€43,783 | +69.0% |
| Amounts receivable within one year | 40/41 | €29,746 | €80,907 | +€51,160 | +172.0% |
| Trade receivables | 40 | €11,162 | €13,263 | +€2,101 | +18.8% |
| Other amounts receivable | 41 | €18,584 | €67,643 | +€49,059 | +264.0% |
| Cash at bank and in hand | 54/58 | €29,906 | €20,114 | -€9,792 | -32.7% |
| Deferred charges and accrued income | 490/1 | €3,808 | €6,222 | +€2,415 | +63.4% |
| Total equity and liabilities | 10/49 | €67,634 | €110,382 | +€42,747 | +63.2% |
| Equity | 10/15 | €48,798 | €75,899 | +€27,101 | +55.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €9,339 | €9,339 | = | 0.0% |
| Distributable reserves | 133 | €9,339 | €9,339 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,459 | €62,560 | +€27,101 | +76.4% |
| Amounts payable | 17/49 | €18,836 | €34,483 | +€15,646 | +83.1% |
| Amounts payable within one year | 42/48 | €18,516 | €34,483 | +€15,966 | +86.2% |
| Trade debts | 44 | €3,766 | €6,436 | +€2,670 | +70.9% |
| Suppliers | 440/4 | €3,766 | €6,436 | +€2,670 | +70.9% |
| Taxes, remuneration and social security | 45 | €14,750 | €28,047 | +€13,296 | +90.1% |
| Taxes | 450/3 | €14,750 | €28,047 | +€13,296 | +90.1% |
| Accrued charges and deferred income | 492/3 | €320 | €0 | -€320 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €929 | €1,035 | +€106 | +11.5% |
| Other operating charges | 640/8 | €482 | €567 | +€85 | +17.7% |
| Gross operating margin | 9900 | €46,666 | €34,995 | -€11,671 | -25.0% |
| Operating profit (loss) | 9901 | €45,256 | €33,393 | -€11,863 | -26.2% |
| Financial income | 75/76B | €488 | €2,613 | +€2,125 | +435.5% |
| Recurring financial income | 75 | €488 | €2,613 | +€2,125 | +435.5% |
| Financial charges | 65/66B | €74 | €91 | +€18 | +24.0% |
| Recurring financial charges | 65 | €74 | €91 | +€18 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €45,670 | €35,915 | -€9,755 | -21.4% |
| Income taxes | 67/77 | €10,211 | €8,814 | -€1,397 | -13.7% |
| Profit (loss) for the period | 9904 | €35,459 | €27,101 | -€8,358 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,459 | €27,101 | -€8,358 | -23.6% |
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 11 October 2026 via checked.be.