COCOON BY DEVUYST: 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 BY DEVUYST
Largest movements
- Receivables within one year +€12,714
up €12,714 (+66.2%), from €19,197 to €31,911
of which Other amounts receivable: +€7,825
- Tangible fixed assets -€7,630
down €7,630 (-20.4%), from €37,391 to €29,761
of which Furniture and vehicles: -€6,485
- Cash -€3,602
down €3,602 (-26.1%), from €13,799 to €10,197
mainly Receivables within one year (-€12,714) and Contributions, distributions and other (-€7,500)
- Deferred charges and accrued income -€959
down €959 (-84.0%), from €1,141 to €182
- Debts after one year -€5,964
down €5,964 (-25.7%), from €23,208 to €17,245
- Profit (loss) carried forward +€5,240
up €5,240 (+55.7%), from €9,407 to €14,647
- Trade debts +€3,830
up €3,830 (+47.2%), from €8,122 to €11,952
- Reserves -€2,541
down €2,541 (-18.8%), from €13,534 to €10,992
of which Tax-exempt reserves: -€2,541
- Tax, wage and social debts +€1,492
up €1,492 (+53.1%), from €2,807 to €4,299
of which Taxes: +€2,092
- Gross operating margin -€18,191
down €18,191 (-41.1%), from €44,280 to €26,089
- Staff costs -€8,056
down €8,056 (-83.8%), from €9,616 to €1,560
- Depreciation -€7,335
down €7,335 (-49.0%), from €14,965 to €7,630
- Taxes +€2,347
up €2,347 (+653.1%), from €359 to €2,706
- Financial charges +€1,529
up €1,529 (+228.3%), from €670 to €2,199
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 | €73,834 | €74,356 | +€523 | +0.7% |
| Fixed assets | 21/28 | €39,696 | €32,066 | -€7,630 | -19.2% |
| Tangible fixed assets | 22/27 | €37,391 | €29,761 | -€7,630 | -20.4% |
| Plant, machinery and equipment | 23 | €151 | €26 | -€125 | -82.8% |
| Furniture and vehicles | 24 | €28,818 | €22,333 | -€6,485 | -22.5% |
| Other tangible fixed assets | 26 | €8,422 | €7,402 | -€1,020 | -12.1% |
| Financial fixed assets | 28 | €2,305 | €2,305 | = | 0.0% |
| Current assets | 29/58 | €34,137 | €42,291 | +€8,153 | +23.9% |
| Amounts receivable within one year | 40/41 | €19,197 | €31,911 | +€12,714 | +66.2% |
| Trade receivables | 40 | €1,155 | €6,044 | +€4,889 | +423.1% |
| Other amounts receivable | 41 | €18,042 | €25,867 | +€7,825 | +43.4% |
| Cash at bank and in hand | 54/58 | €13,799 | €10,197 | -€3,602 | -26.1% |
| Deferred charges and accrued income | 490/1 | €1,141 | €182 | -€959 | -84.0% |
| Total equity and liabilities | 10/49 | €73,834 | €74,356 | +€523 | +0.7% |
| Equity | 10/15 | €29,141 | €31,840 | +€2,699 | +9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,534 | €10,992 | -€2,541 | -18.8% |
| Non-distributable reserves | 130/1 | €1,820 | €1,820 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,820 | €1,820 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,714 | €9,172 | -€2,541 | -21.7% |
| Profit (loss) carried forward | 14 | €9,407 | €14,647 | +€5,240 | +55.7% |
| Provisions and deferred taxes | 16 | €3,905 | €3,057 | -€847 | -21.7% |
| Deferred taxes | 168 | €3,905 | €3,057 | -€847 | -21.7% |
| Amounts payable | 17/49 | €40,788 | €39,459 | -€1,329 | -3.3% |
| Amounts payable after more than one year | 17 | €23,208 | €17,245 | -€5,964 | -25.7% |
| Financial debts | 170/4 | €23,208 | €17,245 | -€5,964 | -25.7% |
| Amounts payable within one year | 42/48 | €17,580 | €22,215 | +€4,635 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €5,707 | €5,964 | +€256 | +4.5% |
| Trade debts | 44 | €8,122 | €11,952 | +€3,830 | +47.2% |
| Suppliers | 440/4 | €8,122 | €11,952 | +€3,830 | +47.2% |
| Advances received on contracts in progress | 46 | €943 | - | -€943 | |
| Taxes, remuneration and social security | 45 | €2,807 | €4,299 | +€1,492 | +53.1% |
| Taxes | 450/3 | €1,914 | €4,006 | +€2,092 | +109.3% |
| Remuneration and social security | 454/9 | €893 | €293 | -€600 | -67.2% |
| Remuneration, social security and pensions | 62 | €9,616 | €1,560 | -€8,056 | -83.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,965 | €7,630 | -€7,335 | -49.0% |
| Other operating charges | 640/8 | €2,963 | €2,703 | -€260 | -8.8% |
| Gross operating margin | 9900 | €44,280 | €26,089 | -€18,191 | -41.1% |
| Operating profit (loss) | 9901 | €16,736 | €14,195 | -€2,540 | -15.2% |
| Financial income | 75/76B | €616 | €62 | -€555 | -90.0% |
| Recurring financial income | 75 | €616 | €62 | -€555 | -90.0% |
| Financial charges | 65/66B | €670 | €2,199 | +€1,529 | +228.3% |
| Recurring financial charges | 65 | €670 | €2,199 | +€1,529 | +228.3% |
| Profit (loss) for the period before taxes | 9903 | €16,682 | €12,058 | -€4,624 | -27.7% |
| Transfer from deferred taxes | 780 | €331 | €847 | +€516 | +155.9% |
| Transfer to deferred taxes | 680 | €4,236 | - | -€4,236 | |
| Income taxes | 67/77 | €359 | €2,706 | +€2,347 | +653.1% |
| Profit (loss) for the period | 9904 | €12,418 | €10,199 | -€2,219 | -17.9% |
| Transfer from tax-exempt reserves | 789 | €993 | €2,541 | +€1,548 | +155.9% |
| Transfer to tax-exempt reserves | 689 | €12,707 | - | -€12,707 | |
| Profit (loss) for the period to be appropriated | 9905 | €705 | €12,740 | +€12,036 | +1707.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.