Cocoon: 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.
Cocoon
Largest movements
- Tangible fixed assets -€775
down €775 (-2.3%), from €33,615 to €32,840
of which Land and buildings: -€775
- Cash -€696
down €696 (-41.6%), from €1,675 to €979
mainly Other debts (-€5,000)
- Other debts -€5,000
down €5,000 (-49.1%), from €10,179 to €5,179
- Reserves +€3,529
up €3,529 (+14.3%), from €24,755 to €28,284
- Gross operating margin -€3,361
down €3,361 (-32.5%), from €10,346 to €6,985
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 | €42,731 | €41,260 | -€1,471 | -3.4% |
| Fixed assets | 21/28 | €34,045 | €33,270 | -€775 | -2.3% |
| Tangible fixed assets | 22/27 | €33,615 | €32,840 | -€775 | -2.3% |
| Land and buildings | 22 | €33,123 | €32,348 | -€775 | -2.3% |
| Plant, machinery and equipment | 23 | €492 | €492 | = | 0.0% |
| Financial fixed assets | 28 | €430 | €430 | = | 0.0% |
| Current assets | 29/58 | €8,686 | €7,990 | -€696 | -8.0% |
| Amounts receivable within one year | 40/41 | €15 | €15 | = | 0.0% |
| Trade receivables | 40 | €15 | €15 | = | 0.0% |
| Current investments | 50/53 | €6,996 | €6,996 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,675 | €979 | -€696 | -41.6% |
| Total equity and liabilities | 10/49 | €42,731 | €41,260 | -€1,471 | -3.4% |
| Equity | 10/15 | €30,952 | €34,481 | +€3,529 | +11.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €24,755 | €28,284 | +€3,529 | +14.3% |
| Distributable reserves | 133 | €24,755 | €28,284 | +€3,529 | +14.3% |
| Amounts payable | 17/49 | €11,779 | €6,779 | -€5,000 | -42.4% |
| Amounts payable after more than one year | 17 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 178/9 | €1,600 | €1,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,179 | €5,179 | -€5,000 | -49.1% |
| Other amounts payable | 47/48 | €10,179 | €5,179 | -€5,000 | -49.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €775 | €775 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,709 | €2,636 | -€73 | -2.7% |
| Gross operating margin | 9900 | €10,346 | €6,985 | -€3,361 | -32.5% |
| Operating profit (loss) | 9901 | €6,862 | €3,574 | -€3,288 | -47.9% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €6,819 | €3,529 | -€3,290 | -48.2% |
| Profit (loss) for the period | 9904 | €6,819 | €3,529 | -€3,290 | -48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,819 | €3,529 | -€3,290 | -48.2% |
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.