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
- Cash +€12,614
up €12,614 (+129%), from €9,783 to €22,397
mainly Net result for the year (+€28,309) and Depreciation (+€8,579)
- Tangible fixed assets -€5,479
down €5,479 (-14.4%), from €37,950 to €32,471
of which Land and buildings: -€7,286
- Deferred charges and accrued income +€634
up €634 (+156%), from €405 to €1,039
- Profit (loss) carried forward +€28,309
up €28,309 (+18.9%), from -€149,915 to -€121,606
- Other debts -€21,073
down €21,073 (-29.7%), from €70,922 to €49,848
- Tax, wage and social debts +€708
up €708 (+46.8%), from €1,512 to €2,220
- Gross operating margin +€30,049
up €30,049 (+382%), from €7,867 to €37,915
- Other operating charges -€889
down €889 (-48.2%), from €1,844 to €955
- Depreciation +€499
up €499 (+6.2%), from €8,080 to €8,579
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 | €49,872 | €57,817 | +€7,944 | +15.9% |
| Fixed assets | 21/28 | €37,950 | €32,471 | -€5,479 | -14.4% |
| Tangible fixed assets | 22/27 | €37,950 | €32,471 | -€5,479 | -14.4% |
| Land and buildings | 22 | €35,383 | €28,098 | -€7,286 | -20.6% |
| Plant, machinery and equipment | 23 | €1,066 | €397 | -€669 | -62.8% |
| Other tangible fixed assets | 26 | €1,500 | €3,977 | +€2,476 | +165% |
| Current assets | 29/58 | €11,923 | €25,345 | +€13,423 | +113% |
| Amounts receivable within one year | 40/41 | €1,735 | €1,910 | +€175 | +10.1% |
| Trade receivables | 40 | €1,735 | €1,910 | +€175 | +10.1% |
| Cash at bank and in hand | 54/58 | €9,783 | €22,397 | +€12,614 | +129% |
| Deferred charges and accrued income | 490/1 | €405 | €1,039 | +€634 | +156% |
| Total equity and liabilities | 10/49 | €49,872 | €57,817 | +€7,944 | +15.9% |
| Equity | 10/15 | -€24,261 | €4,049 | +€28,309 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €105,654 | €105,654 | = | 0.0% |
| Distributable reserves | 133 | €105,654 | €105,654 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€149,915 | -€121,606 | +€28,309 | +18.9% |
| Amounts payable | 17/49 | €74,133 | €53,768 | -€20,365 | -27.5% |
| Amounts payable within one year | 42/48 | €72,433 | €52,068 | -€20,365 | -28.1% |
| Taxes, remuneration and social security | 45 | €1,512 | €2,220 | +€708 | +46.8% |
| Taxes | 450/3 | €1,512 | €2,220 | +€708 | +46.8% |
| Other amounts payable | 47/48 | €70,922 | €49,848 | -€21,073 | -29.7% |
| Accrued charges and deferred income | 492/3 | €1,700 | €1,700 | = | 0.0% |
| Non-recurring operating income | 76A | €1,830 | €0 | -€1,830 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,080 | €8,579 | +€499 | +6.2% |
| Other operating charges | 640/8 | €1,844 | €955 | -€889 | -48.2% |
| Gross operating margin | 9900 | €7,867 | €37,915 | +€30,049 | +382% |
| Operating profit (loss) | 9901 | -€2,057 | €28,382 | +€30,439 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.5% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,124 | €28,309 | +€30,434 | |
| Profit (loss) for the period | 9904 | -€2,124 | €28,309 | +€30,434 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,124 | €28,309 | +€30,434 |
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 16 October 2026 via checked.be.