COCOON CONSTRUCT: 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 CONSTRUCT
Largest movements
- Tangible fixed assets -€15,472
down €15,472 (-99.8%), from €15,508 to €36
of which Furniture and vehicles: -€14,398
- Cash -€8,003
no longer reported in 2024 (was €8,003)
mainly Other debts (-€18,785) and Net result for the year (-€7,682)
- Stocks and contracts -€6,551
down €6,551 (-86.8%), from €7,551 to €1,000
- Receivables within one year +€2,436
up €2,436 (+37.5%), from €6,503 to €8,939
of which Trade receivables: +€4,553
- Other debts -€18,785
down €18,785 (-26.2%), from €71,804 to €53,019
- Profit (loss) carried forward -€7,682
down €7,682 (-13.0%), from -€59,286 to -€66,968
- Trade debts -€1,153
down €1,153 (-49.8%), from €2,315 to €1,162
- Depreciation -€5,259
down €5,259 (-83.0%), from €6,333 to €1,074
- Gross operating margin -€3,004
down €3,004 (-127%), from -€2,370 to -€5,374
- Other operating charges -€971
no longer reported in 2024 (was €971)
- Taxes +€345
up €345, from -€29 to €316
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.
Derived cash bridge
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 | €39,933 | €12,342 | -€27,591 | -69.1% |
| Fixed assets | 21/28 | €17,876 | €2,403 | -€15,473 | -86.6% |
| Tangible fixed assets | 22/27 | €15,508 | €36 | -€15,472 | -99.8% |
| Plant, machinery and equipment | 23 | €1,110 | €36 | -€1,074 | -96.8% |
| Furniture and vehicles | 24 | €14,398 | - | -€14,398 | |
| Financial fixed assets | 28 | €2,368 | €2,367 | -€1 | 0.0% |
| Current assets | 29/58 | €22,057 | €9,939 | -€12,118 | -54.9% |
| Stocks and contracts in progress | 3 | €7,551 | €1,000 | -€6,551 | -86.8% |
| Stocks | 30/36 | €7,551 | €1,000 | -€6,551 | -86.8% |
| Amounts receivable within one year | 40/41 | €6,503 | €8,939 | +€2,436 | +37.5% |
| Trade receivables | 40 | €3,029 | €7,582 | +€4,553 | +150% |
| Other amounts receivable | 41 | €3,474 | €1,357 | -€2,117 | -60.9% |
| Cash at bank and in hand | 54/58 | €8,003 | - | -€8,003 | |
| Total equity and liabilities | 10/49 | €39,933 | €12,342 | -€27,591 | -69.1% |
| Equity | 10/15 | -€40,686 | -€48,368 | -€7,682 | -18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,286 | -€66,968 | -€7,682 | -13.0% |
| Amounts payable | 17/49 | €80,619 | €60,710 | -€19,909 | -24.7% |
| Amounts payable within one year | 42/48 | €80,619 | €60,710 | -€19,909 | -24.7% |
| Financial debts | 43 | - | €29 | +€29 | |
| Credit institutions | 430/8 | - | €29 | +€29 | |
| Trade debts | 44 | €2,315 | €1,162 | -€1,153 | -49.8% |
| Suppliers | 440/4 | €2,315 | €1,162 | -€1,153 | -49.8% |
| Advances received on contracts in progress | 46 | €6,500 | €6,500 | = | 0.0% |
| Other amounts payable | 47/48 | €71,804 | €53,019 | -€18,785 | -26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,333 | €1,074 | -€5,259 | -83.0% |
| Other operating charges | 640/8 | €971 | - | -€971 | |
| Non-recurring operating charges | 66A | - | €701 | +€701 | |
| Gross operating margin | 9900 | -€2,370 | -€5,374 | -€3,004 | -127% |
| Operating profit (loss) | 9901 | -€9,674 | -€7,149 | +€2,525 | +26.1% |
| Financial income | 75/76B | €7 | €54 | +€47 | +671% |
| Recurring financial income | 75 | €7 | €54 | +€47 | +671% |
| Financial charges | 65/66B | €272 | €271 | -€1 | -0.4% |
| Recurring financial charges | 65 | €272 | €271 | -€1 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,939 | -€7,366 | +€2,573 | +25.9% |
| Income taxes | 67/77 | -€29 | €316 | +€345 | |
| Profit (loss) for the period | 9904 | -€9,910 | -€7,682 | +€2,228 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,910 | -€7,682 | +€2,228 | +22.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.