COCOON CONCEPT: 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 CONCEPT
Largest movements
- Receivables within one year +€44,005
up €44,005 (+283.5%), from €15,524 to €59,528
of which Trade receivables: +€41,705
- Deferred charges and accrued income +€21,182
up €21,182 (+178.6%), from €11,862 to €33,044
- Cash +€6,245
up €6,245 (+173.1%), from €3,608 to €9,854
mainly Other debts (+€62,642) and Net result for the year (+€15,299)
- Tangible fixed assets -€4,874
down €4,874 (-3.1%), from €156,338 to €151,464
of which Land and buildings: -€5,776
- Other debts +€62,642
up €62,642 (+41.2%), from €151,986 to €214,628
- Profit (loss) carried forward +€17,809
up €17,809 (+10.0%), from -€178,606 to -€160,797
- Debts after one year -€10,198
down €10,198 (-12.4%), from €81,967 to €71,769
- Gross operating margin +€11,524
up €11,524 (+54.6%), from €21,123 to €32,646
- Taxes +€2,808
up €2,808 (+1707.5%), from €164 to €2,972
- Other operating charges +€1,684
up €1,684 (+62.3%), from €2,703 to €4,387
- Depreciation -€360
down €360 (-3.9%), from €9,255 to €8,895
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,332 | €253,889 | +€66,558 | +35.5% |
| Fixed assets | 21/28 | €156,338 | €151,464 | -€4,874 | -3.1% |
| Tangible fixed assets | 22/27 | €156,338 | €151,464 | -€4,874 | -3.1% |
| Land and buildings | 22 | €153,102 | €147,326 | -€5,776 | -3.8% |
| Plant, machinery and equipment | 23 | - | €3,547 | +€3,547 | |
| Furniture and vehicles | 24 | €3,236 | €591 | -€2,645 | -81.7% |
| Current assets | 29/58 | €30,994 | €102,426 | +€71,432 | +230.5% |
| Amounts receivable within one year | 40/41 | €15,524 | €59,528 | +€44,005 | +283.5% |
| Trade receivables | 40 | €14,183 | €55,888 | +€41,705 | +294.1% |
| Other amounts receivable | 41 | €1,341 | €3,640 | +€2,299 | +171.5% |
| Cash at bank and in hand | 54/58 | €3,608 | €9,854 | +€6,245 | +173.1% |
| Deferred charges and accrued income | 490/1 | €11,862 | €33,044 | +€21,182 | +178.6% |
| Total equity and liabilities | 10/49 | €187,332 | €253,889 | +€66,558 | +35.5% |
| Equity | 10/15 | -€85,331 | -€70,031 | +€15,299 | +17.9% |
| Contributions | 10/11 | €27,888 | €27,888 | = | 0.0% |
| Reserves | 13 | €65,387 | €62,877 | -€2,510 | -3.8% |
| Non-distributable reserves | 130/1 | €1,811 | €1,811 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,811 | €1,811 | = | 0.0% |
| Tax-exempt reserves | 132 | €63,576 | €61,067 | -€2,510 | -3.9% |
| Profit (loss) carried forward | 14 | -€178,606 | -€160,797 | +€17,809 | +10.0% |
| Provisions and deferred taxes | 16 | €21,192 | €20,355 | -€837 | -3.9% |
| Deferred taxes | 168 | €21,192 | €20,355 | -€837 | -3.9% |
| Amounts payable | 17/49 | €251,470 | €303,565 | +€52,095 | +20.7% |
| Amounts payable after more than one year | 17 | €81,967 | €71,769 | -€10,198 | -12.4% |
| Financial debts | 170/4 | €81,967 | €71,769 | -€10,198 | -12.4% |
| Amounts payable within one year | 42/48 | €168,651 | €231,477 | +€62,826 | +37.3% |
| Current portion of amounts payable after more than one year | 42 | €9,987 | €10,198 | +€212 | +2.1% |
| Trade debts | 44 | €4,106 | €3,586 | -€520 | -12.7% |
| Suppliers | 440/4 | €4,106 | €3,586 | -€520 | -12.7% |
| Taxes, remuneration and social security | 45 | €2,573 | €3,065 | +€492 | +19.1% |
| Taxes | 450/3 | €2,573 | €3,065 | +€492 | +19.1% |
| Other amounts payable | 47/48 | €151,986 | €214,628 | +€62,642 | +41.2% |
| Accrued charges and deferred income | 492/3 | €852 | €319 | -€533 | -62.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,255 | €8,895 | -€360 | -3.9% |
| Other operating charges | 640/8 | €2,703 | €4,387 | +€1,684 | +62.3% |
| Gross operating margin | 9900 | €21,123 | €32,646 | +€11,524 | +54.6% |
| Operating profit (loss) | 9901 | €9,164 | €19,364 | +€10,201 | +111.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | +591.7% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +591.7% |
| Financial charges | 65/66B | €2,151 | €1,931 | -€220 | -10.2% |
| Recurring financial charges | 65 | €2,151 | €1,931 | -€220 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €7,013 | €17,435 | +€10,421 | +148.6% |
| Transfer from deferred taxes | 780 | €837 | €837 | = | 0.0% |
| Income taxes | 67/77 | €164 | €2,972 | +€2,808 | +1707.5% |
| Profit (loss) for the period | 9904 | €7,685 | €15,299 | +€7,614 | +99.1% |
| Transfer from tax-exempt reserves | 789 | €2,510 | €2,510 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,195 | €17,809 | +€7,614 | +74.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.