COCOON CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets +€37,514
up €37,514 (+104%), from €36,055 to €73,569
of which Furniture and vehicles: +€46,240
- Receivables within one year +€4,637
up €4,637 (+39.9%), from €11,613 to €16,250
of which Trade receivables: +€10,307
- Cash -€3,728
down €3,728 (-20.1%), from €18,538 to €14,810
mainly Investment in fixed assets (net) (-€58,136) and Receivables within one year (-€4,637)
- Deferred charges and accrued income -€1,305
down €1,305 (-16.8%), from €7,774 to €6,469
- Debts after one year +€16,464
new in 2024: €16,464
- Current portion of long-term debt +€9,751
new in 2024: €9,751
- Trade debts +€7,285
up €7,285 (+325%), from €2,240 to €9,525
- Profit (loss) carried forward +€3,588
up €3,588 (+15.9%), from -€22,497 to -€18,909
- Depreciation +€7,977
up €7,977 (+63.1%), from €12,645 to €20,622
- Gross operating margin +€5,847
up €5,847 (+29.6%), from €19,739 to €25,586
- Financial charges -€698
down €698 (-42.1%), from €1,656 to €958
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 | €82,481 | €119,599 | +€37,118 | +45.0% |
| Fixed assets | 21/28 | €36,055 | €73,569 | +€37,514 | +104% |
| Tangible fixed assets | 22/27 | €36,055 | €73,569 | +€37,514 | +104% |
| Furniture and vehicles | 24 | €9,373 | €55,613 | +€46,240 | +493% |
| Other tangible fixed assets | 26 | €26,682 | €17,956 | -€8,726 | -32.7% |
| Current assets | 29/58 | €46,426 | €46,029 | -€396 | -0.9% |
| Stocks and contracts in progress | 3 | €8,500 | €8,500 | = | 0.0% |
| Stocks | 30/36 | €8,500 | €8,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,613 | €16,250 | +€4,637 | +39.9% |
| Trade receivables | 40 | €92 | €10,399 | +€10,307 | +11,162% |
| Other amounts receivable | 41 | €11,521 | €5,851 | -€5,670 | -49.2% |
| Cash at bank and in hand | 54/58 | €18,538 | €14,810 | -€3,728 | -20.1% |
| Deferred charges and accrued income | 490/1 | €7,774 | €6,469 | -€1,305 | -16.8% |
| Total equity and liabilities | 10/49 | €82,481 | €119,599 | +€37,118 | +45.0% |
| Equity | 10/15 | €80,084 | €83,671 | +€3,588 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €83,981 | €83,981 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €82,121 | €83,981 | +€1,860 | +2.3% |
| Profit (loss) carried forward | 14 | -€22,497 | -€18,909 | +€3,588 | +15.9% |
| Amounts payable | 17/49 | €2,397 | €35,927 | +€33,530 | +1,399% |
| Amounts payable after more than one year | 17 | - | €16,464 | +€16,464 | |
| Financial debts | 170/4 | - | €16,464 | +€16,464 | |
| Amounts payable within one year | 42/48 | €2,397 | €19,464 | +€17,067 | +712% |
| Current portion of amounts payable after more than one year | 42 | - | €9,751 | +€9,751 | |
| Trade debts | 44 | €2,240 | €9,525 | +€7,285 | +325% |
| Suppliers | 440/4 | €2,240 | €9,525 | +€7,285 | +325% |
| Taxes, remuneration and social security | 45 | €157 | €188 | +€30 | +19.2% |
| Taxes | 450/3 | €157 | €188 | +€30 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,645 | €20,622 | +€7,977 | +63.1% |
| Other operating charges | 640/8 | €384 | €438 | +€53 | +13.8% |
| Gross operating margin | 9900 | €19,739 | €25,586 | +€5,847 | +29.6% |
| Operating profit (loss) | 9901 | €6,710 | €4,526 | -€2,183 | -32.5% |
| Financial income | 75/76B | €53 | €207 | +€154 | +292% |
| Recurring financial income | 75 | €53 | €207 | +€154 | +292% |
| Financial charges | 65/66B | €1,656 | €958 | -€698 | -42.1% |
| Recurring financial charges | 65 | €1,656 | €958 | -€698 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €5,106 | €3,775 | -€1,331 | -26.1% |
| Income taxes | 67/77 | €159 | €188 | +€29 | +18.0% |
| Profit (loss) for the period | 9904 | €4,947 | €3,588 | -€1,360 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,947 | €3,588 | -€1,360 | -27.5% |
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 15 October 2026 via checked.be.