COCOON GARDEN: 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 GARDEN
Largest movements
- Tangible fixed assets -€33,544
down €33,544 (-40.9%), from €81,956 to €48,411
of which Furniture and vehicles: -€30,337
- Receivables within one year -€12,414
down €12,414 (-47.6%), from €26,097 to €13,683
of which Trade receivables: -€13,142
- Cash -€8,956
down €8,956 (-62.6%), from €14,310 to €5,354
mainly Net result for the year (-€36,111) and Trade debts (-€31,686)
- Profit (loss) carried forward -€36,111
down €36,111 (-1,063%), from -€3,398 to -€39,509
- Trade debts -€31,686
down €31,686 (-95.7%), from €33,098 to €1,412
of which Bills of exchange payable: -€20,935
- Advances received +€11,495
new in 2025: €11,495
- Other debts +€10,675
up €10,675 (+29.6%), from €36,079 to €46,754
- Debts after one year -€9,510
down €9,510 (-22.4%), from €42,372 to €32,863
- Gross operating margin -€17,259
down €17,259, from €10,388 to -€6,871
- Depreciation +€8,564
up €8,564 (+45.8%), from €18,696 to €27,260
- Other operating charges -€1,713
down €1,713 (-86.5%), from €1,979 to €266
- Financial charges -€262
down €262 (-13.2%), from €1,975 to €1,713
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 | €128,721 | €73,584 | -€55,137 | -42.8% |
| Fixed assets | 21/28 | €82,391 | €48,846 | -€33,544 | -40.7% |
| Tangible fixed assets | 22/27 | €81,956 | €48,411 | -€33,544 | -40.9% |
| Plant, machinery and equipment | 23 | €14,186 | €10,979 | -€3,207 | -22.6% |
| Furniture and vehicles | 24 | €67,770 | €37,433 | -€30,337 | -44.8% |
| Financial fixed assets | 28 | €435 | €435 | = | 0.0% |
| Current assets | 29/58 | €46,330 | €24,738 | -€21,592 | -46.6% |
| Stocks and contracts in progress | 3 | €4,740 | €4,740 | = | 0.0% |
| Stocks | 30/36 | €4,740 | €4,740 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,097 | €13,683 | -€12,414 | -47.6% |
| Trade receivables | 40 | €24,503 | €11,361 | -€13,142 | -53.6% |
| Other amounts receivable | 41 | €1,594 | €2,322 | +€728 | +45.6% |
| Cash at bank and in hand | 54/58 | €14,310 | €5,354 | -€8,956 | -62.6% |
| Deferred charges and accrued income | 490/1 | €1,183 | €961 | -€222 | -18.8% |
| Total equity and liabilities | 10/49 | €128,721 | €73,584 | -€55,137 | -42.8% |
| Equity | 10/15 | €17,172 | -€18,939 | -€36,111 | |
| Contributions | 10/11 | €18,700 | €18,700 | = | 0.0% |
| Reserves | 13 | €1,870 | €1,870 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,870 | €1,870 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,870 | €1,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,398 | -€39,509 | -€36,111 | -1,063% |
| Amounts payable | 17/49 | €111,549 | €92,524 | -€19,026 | -17.1% |
| Amounts payable after more than one year | 17 | €42,372 | €32,863 | -€9,510 | -22.4% |
| Financial debts | 170/4 | €42,372 | €32,863 | -€9,510 | -22.4% |
| Amounts payable within one year | 42/48 | €69,177 | €59,661 | -€9,516 | -13.8% |
| Trade debts | 44 | €33,098 | €1,412 | -€31,686 | -95.7% |
| Suppliers | 440/4 | €12,163 | €1,412 | -€10,751 | -88.4% |
| Bills of exchange payable | 441 | €20,935 | - | -€20,935 | |
| Advances received on contracts in progress | 46 | - | €11,495 | +€11,495 | |
| Other amounts payable | 47/48 | €36,079 | €46,754 | +€10,675 | +29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,696 | €27,260 | +€8,564 | +45.8% |
| Other operating charges | 640/8 | €1,979 | €266 | -€1,713 | -86.5% |
| Gross operating margin | 9900 | €10,388 | -€6,871 | -€17,259 | |
| Operating profit (loss) | 9901 | -€10,286 | -€34,397 | -€24,111 | -234% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,100% |
| Financial charges | 65/66B | €1,975 | €1,713 | -€262 | -13.2% |
| Recurring financial charges | 65 | €1,975 | €1,713 | -€262 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,262 | -€36,111 | -€23,849 | -195% |
| Profit (loss) for the period | 9904 | -€12,262 | -€36,111 | -€23,849 | -195% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,262 | -€36,111 | -€23,849 | -195% |
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.