COCOON BUILD: what changed
Two fiscal 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 BUILD
Largest movements
- Cash +€200,210
up €200,210 (+151.7%), from €131,956 to €332,166
mainly Current investments (+€200,000) and Depreciation (+€39,050)
- Current investments -€200,000
down €200,000 (-56.7%), from €353,000 to €153,000
- Profit (loss) carried forward -€21,354
down €21,354 (-100.0%), from €21,354 to €0
- Tax, wage and social debts +€18,108
up €18,108 (+3239.1%), from €559 to €18,667
of which Taxes: +€18,108
- Financial income +€15,231
up €15,231 (+243.4%), from €6,257 to €21,487
- Gross operating margin +€12,486
up €12,486 (+24.7%), from €50,471 to €62,957
- Depreciation +€2,601
up €2,601 (+7.1%), from €36,449 to €39,050
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 | €1,298,163 | €1,295,268 | -€2,896 | -0.2% |
| Fixed assets | 21/28 | €809,939 | €802,165 | -€7,774 | -1.0% |
| Tangible fixed assets | 22/27 | €809,939 | €802,165 | -€7,774 | -1.0% |
| Land and buildings | 22 | €809,939 | €802,165 | -€7,774 | -1.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €488,224 | €493,103 | +€4,878 | +1.0% |
| Amounts receivable within one year | 40/41 | €1,554 | €6,197 | +€4,643 | +298.7% |
| Other amounts receivable | 41 | €1,554 | €6,197 | +€4,643 | +298.7% |
| Current investments | 50/53 | €353,000 | €153,000 | -€200,000 | -56.7% |
| Cash at bank and in hand | 54/58 | €131,956 | €332,166 | +€200,210 | +151.7% |
| Deferred charges and accrued income | 490/1 | €1,714 | €1,739 | +€25 | +1.4% |
| Total equity and liabilities | 10/49 | €1,298,163 | €1,295,268 | -€2,896 | -0.2% |
| Equity | 10/15 | €1,268,649 | €1,247,295 | -€21,354 | -1.7% |
| Contributions | 10/11 | €1,028,600 | €1,028,600 | = | 0.0% |
| Reserves | 13 | €218,695 | €218,695 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €20,680 | €20,680 | = | 0.0% |
| Distributable reserves | 133 | €198,015 | €198,015 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,354 | €0 | -€21,354 | -100.0% |
| Amounts payable | 17/49 | €29,514 | €47,973 | +€18,459 | +62.5% |
| Amounts payable within one year | 42/48 | €29,514 | €46,630 | +€17,115 | +58.0% |
| Trade debts | 44 | €5,922 | €601 | -€5,321 | -89.8% |
| Suppliers | 440/4 | €5,922 | €601 | -€5,321 | -89.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €559 | €18,667 | +€18,108 | +3239.1% |
| Taxes | 450/3 | €559 | €18,667 | +€18,108 | +3239.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €23,033 | €27,361 | +€4,328 | +18.8% |
| Accrued charges and deferred income | 492/3 | - | €1,343 | +€1,343 | |
| Non-recurring operating income | 76A | - | €7,851 | +€7,851 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,449 | €39,050 | +€2,601 | +7.1% |
| Other operating charges | 640/8 | €9,614 | €9,735 | +€121 | +1.3% |
| Gross operating margin | 9900 | €50,471 | €62,957 | +€12,486 | +24.7% |
| Operating profit (loss) | 9901 | €4,408 | €14,171 | +€9,763 | +221.5% |
| Financial income | 75/76B | €6,257 | €21,487 | +€15,231 | +243.4% |
| Recurring financial income | 75 | €6,257 | €21,487 | +€15,231 | +243.4% |
| Financial charges | 65/66B | €66 | €36 | -€30 | -45.5% |
| Recurring financial charges | 65 | €66 | €36 | -€30 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €10,599 | €35,623 | +€25,024 | +236.1% |
| Income taxes | 67/77 | €237 | €249 | +€12 | +5.1% |
| Profit (loss) for the period | 9904 | €10,362 | €35,374 | +€25,012 | +241.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,362 | €35,374 | +€25,012 | +241.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.