COCOON ARLON: 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 ARLON
Largest movements
- Tangible fixed assets +€1,293
up €1,293 (+18.5%), from €6,976 to €8,269
of which Furniture and vehicles: +€1,625
- Deferred charges and accrued income -€635
down €635 (-27.6%), from €2,301 to €1,666
- Cash +€220
up €220 (+2.2%), from €9,839 to €10,059
mainly Depreciation (+€3,755) and Net result for the year (+€2,760)
- Profit (loss) carried forward +€2,760
up €2,760 (+76.7%), from -€3,596 to -€837
- Other debts +€1,844
up €1,844 (+30.6%), from €6,023 to €7,866
- Tax, wage and social debts -€1,690
down €1,690 (-68.3%), from €2,476 to €786
of which Remuneration and social security: -€1,057
- Accrued charges and deferred income -€1,397
down €1,397 (-51.6%), from €2,707 to €1,310
- Trade debts -€959
down €959 (-61.4%), from €1,562 to €603
- Staff costs -€16,924
down €16,924 (-37.3%), from €45,404 to €28,480
- Purchases and services +€9,187
up €9,187 (+10.4%), from €88,589 to €97,776
- Gross operating margin -€7,663
down €7,663 (-17.0%), from €45,187 to €37,524
- Turnover +€1,503
up €1,503 (+1.1%), from €133,776 to €135,279
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 | €21,031 | €21,588 | +€557 | +2.7% |
| Fixed assets | 21/28 | €7,310 | €8,603 | +€1,293 | +17.7% |
| Tangible fixed assets | 22/27 | €6,976 | €8,269 | +€1,293 | +18.5% |
| Plant, machinery and equipment | 23 | €1,198 | €1,282 | +€84 | +7.0% |
| Furniture and vehicles | 24 | €712 | €2,337 | +€1,625 | +228% |
| Other tangible fixed assets | 26 | €5,067 | €4,651 | -€416 | -8.2% |
| Financial fixed assets | 28 | €334 | €334 | = | 0.0% |
| Current assets | 29/58 | €13,721 | €12,985 | -€736 | -5.4% |
| Stocks and contracts in progress | 3 | €698 | €566 | -€133 | -19.0% |
| Stocks | 30/36 | €698 | €566 | -€133 | -19.0% |
| Amounts receivable within one year | 40/41 | €882 | €694 | -€188 | -21.3% |
| Trade receivables | 40 | - | €427 | +€427 | |
| Other amounts receivable | 41 | €882 | €268 | -€615 | -69.7% |
| Cash at bank and in hand | 54/58 | €9,839 | €10,059 | +€220 | +2.2% |
| Deferred charges and accrued income | 490/1 | €2,301 | €1,666 | -€635 | -27.6% |
| Total equity and liabilities | 10/49 | €21,031 | €21,588 | +€557 | +2.7% |
| Equity | 10/15 | €8,264 | €11,023 | +€2,760 | +33.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,596 | -€837 | +€2,760 | +76.7% |
| Amounts payable | 17/49 | €12,767 | €10,565 | -€2,202 | -17.2% |
| Amounts payable within one year | 42/48 | €10,060 | €9,255 | -€805 | -8.0% |
| Trade debts | 44 | €1,562 | €603 | -€959 | -61.4% |
| Suppliers | 440/4 | €1,562 | €603 | -€959 | -61.4% |
| Taxes, remuneration and social security | 45 | €2,476 | €786 | -€1,690 | -68.3% |
| Taxes | 450/3 | €874 | €241 | -€633 | -72.4% |
| Remuneration and social security | 454/9 | €1,602 | €545 | -€1,057 | -66.0% |
| Other amounts payable | 47/48 | €6,023 | €7,866 | +€1,844 | +30.6% |
| Accrued charges and deferred income | 492/3 | €2,707 | €1,310 | -€1,397 | -51.6% |
| Turnover | 70 | €133,776 | €135,279 | +€1,503 | +1.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €88,589 | €97,776 | +€9,187 | +10.4% |
| Remuneration, social security and pensions | 62 | €45,404 | €28,480 | -€16,924 | -37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,192 | €3,755 | +€563 | +17.6% |
| Other operating charges | 640/8 | €1,226 | €1,346 | +€120 | +9.8% |
| Gross operating margin | 9900 | €45,187 | €37,524 | -€7,663 | -17.0% |
| Operating profit (loss) | 9901 | -€4,636 | €3,942 | +€8,578 | |
| Financial charges | 65/66B | €1,496 | €1,182 | -€314 | -21.0% |
| Recurring financial charges | 65 | €1,496 | €1,182 | -€314 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,132 | €2,760 | +€8,891 | |
| Profit (loss) for the period | 9904 | -€6,132 | €2,760 | +€8,891 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,132 | €2,760 | +€8,891 |
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 22 October 2026 via checked.be.