COCOON ESTHETIEK: 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 ESTHETIEK
Largest movements
- Tangible fixed assets -€13,969
down €13,969 (-27.2%), from €51,410 to €37,441
of which Other tangible fixed assets: -€7,222
- Cash -€12,141
down €12,141 (-53.2%), from €22,837 to €10,696
mainly Current portion of long-term debt (-€9,191) and Stocks and contracts (-€8,261)
- Stocks and contracts +€8,261
up €8,261 (+144%), from €5,731 to €13,992
- Receivables within one year +€2,263
up €2,263 (+446%), from €507 to €2,771
- Intangible fixed assets -€1,500
no longer reported in 2025 (was €1,500)
- Current portion of long-term debt -€9,191
down €9,191 (-59.9%), from €15,335 to €6,144
- Debts after one year -€6,144
no longer reported in 2025 (was €6,144)
- Other debts -€1,397
down €1,397 (-40.8%), from €3,423 to €2,025
- Gross operating margin -€4,408
down €4,408 (-17.7%), from €24,863 to €20,455
- Financial charges -€1,564
down €1,564 (-35.6%), from €4,400 to €2,836
- Depreciation -€1,496
down €1,496 (-8.8%), from €16,965 to €15,469
- Taxes -€660
down €660 (-33.3%), from €1,984 to €1,324
- Other operating charges -€356
down €356 (-35.0%), from €1,017 to €661
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.
Derived cash bridge
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 | €82,066 | €64,981 | -€17,086 | -20.8% |
| Fixed assets | 21/28 | €52,990 | €37,521 | -€15,469 | -29.2% |
| Intangible fixed assets | 21 | €1,500 | - | -€1,500 | |
| Tangible fixed assets | 22/27 | €51,410 | €37,441 | -€13,969 | -27.2% |
| Furniture and vehicles | 24 | €11,640 | €4,893 | -€6,747 | -58.0% |
| Other tangible fixed assets | 26 | €39,770 | €32,548 | -€7,222 | -18.2% |
| Financial fixed assets | 28 | €81 | €81 | = | 0.0% |
| Current assets | 29/58 | €29,076 | €27,459 | -€1,617 | -5.6% |
| Stocks and contracts in progress | 3 | €5,731 | €13,992 | +€8,261 | +144% |
| Stocks | 30/36 | €5,731 | €13,992 | +€8,261 | +144% |
| Amounts receivable within one year | 40/41 | €507 | €2,771 | +€2,263 | +446% |
| Other amounts receivable | 41 | €507 | €2,771 | +€2,263 | +446% |
| Cash at bank and in hand | 54/58 | €22,837 | €10,696 | -€12,141 | -53.2% |
| Total equity and liabilities | 10/49 | €82,066 | €64,981 | -€17,086 | -20.8% |
| Equity | 10/15 | €53,686 | €53,852 | +€166 | +0.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €41,286 | €41,452 | +€166 | +0.4% |
| Distributable reserves | 133 | €41,286 | €41,452 | +€166 | +0.4% |
| Amounts payable | 17/49 | €28,380 | €11,129 | -€17,251 | -60.8% |
| Amounts payable after more than one year | 17 | €6,144 | - | -€6,144 | |
| Financial debts | 170/4 | €6,144 | - | -€6,144 | |
| Amounts payable within one year | 42/48 | €22,236 | €11,129 | -€11,107 | -50.0% |
| Current portion of amounts payable after more than one year | 42 | €15,335 | €6,144 | -€9,191 | -59.9% |
| Trade debts | 44 | €780 | €252 | -€529 | -67.8% |
| Suppliers | 440/4 | €780 | €252 | -€529 | -67.8% |
| Taxes, remuneration and social security | 45 | €2,698 | €2,708 | +€10 | +0.4% |
| Taxes | 450/3 | €2,698 | €2,708 | +€10 | +0.4% |
| Other amounts payable | 47/48 | €3,423 | €2,025 | -€1,397 | -40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,965 | €15,469 | -€1,496 | -8.8% |
| Other operating charges | 640/8 | €1,017 | €661 | -€356 | -35.0% |
| Gross operating margin | 9900 | €24,863 | €20,455 | -€4,408 | -17.7% |
| Operating profit (loss) | 9901 | €6,881 | €4,325 | -€2,556 | -37.2% |
| Financial charges | 65/66B | €4,400 | €2,836 | -€1,564 | -35.6% |
| Recurring financial charges | 65 | €4,400 | €2,836 | -€1,564 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €2,481 | €1,489 | -€992 | -40.0% |
| Income taxes | 67/77 | €1,984 | €1,324 | -€660 | -33.3% |
| Profit (loss) for the period | 9904 | €498 | €166 | -€332 | -66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €498 | €166 | -€332 | -66.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.