COCOONING BREAKFAST: 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.
COCOONING BREAKFAST
Largest movements
- Tangible fixed assets -€7,915
down €7,915 (-78.7%), from €10,058 to €2,143
- Cash +€1,826
up €1,826 (+657%), from €278 to €2,104
- Receivables within one year -€1,399
down €1,399 (-84.8%), from €1,649 to €250
of which Other amounts receivable: -€946
- Profit (loss) carried forward -€10,923
down €10,923 (-93.7%), from -€11,657 to -€22,580
- Other debts +€5,157
up €5,157 (+959%), from €538 to €5,695
- Advances received -€2,775
no longer reported in 2025 (was €2,775)
- Trade debts +€732
up €732 (+226%), from €324 to €1,056
- Tax, wage and social debts +€276
new in 2025: €276
- Gross operating margin -€7,864
down €7,864, from €4,631 to -€3,233
- Depreciation +€1,086
up €1,086 (+36.9%), from €2,941 to €4,027
- Other operating charges +€265
up €265 (+45.2%), from €586 to €851
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,440 | €4,907 | -€7,533 | -60.6% |
| Fixed assets | 21/28 | €10,173 | €2,258 | -€7,915 | -77.8% |
| Tangible fixed assets | 22/27 | €10,058 | €2,143 | -€7,915 | -78.7% |
| Furniture and vehicles | 24 | €10,058 | €2,143 | -€7,915 | -78.7% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €2,267 | €2,649 | +€382 | +16.9% |
| Stocks and contracts in progress | 3 | €340 | €295 | -€45 | -13.2% |
| Stocks | 30/36 | €340 | €295 | -€45 | -13.2% |
| Amounts receivable within one year | 40/41 | €1,649 | €250 | -€1,399 | -84.8% |
| Trade receivables | 40 | €703 | €250 | -€453 | -64.4% |
| Other amounts receivable | 41 | €946 | - | -€946 | |
| Cash at bank and in hand | 54/58 | €278 | €2,104 | +€1,826 | +657% |
| Total equity and liabilities | 10/49 | €12,440 | €4,907 | -€7,533 | -60.6% |
| Equity | 10/15 | €8,803 | -€2,120 | -€10,923 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,657 | -€22,580 | -€10,923 | -93.7% |
| Amounts payable | 17/49 | €3,637 | €7,027 | +€3,390 | +93.2% |
| Amounts payable within one year | 42/48 | €3,637 | €7,027 | +€3,390 | +93.2% |
| Trade debts | 44 | €324 | €1,056 | +€732 | +226% |
| Suppliers | 440/4 | €324 | €1,056 | +€732 | +226% |
| Advances received on contracts in progress | 46 | €2,775 | - | -€2,775 | |
| Taxes, remuneration and social security | 45 | - | €276 | +€276 | |
| Taxes | 450/3 | - | €276 | +€276 | |
| Other amounts payable | 47/48 | €538 | €5,695 | +€5,157 | +959% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,941 | €4,027 | +€1,086 | +36.9% |
| Other operating charges | 640/8 | €586 | €851 | +€265 | +45.2% |
| Gross operating margin | 9900 | €4,631 | -€3,233 | -€7,864 | |
| Operating profit (loss) | 9901 | €1,104 | -€8,111 | -€9,215 | |
| Financial charges | 65/66B | €54 | €73 | +€19 | +35.2% |
| Recurring financial charges | 65 | €54 | €73 | +€19 | +35.2% |
| Profit (loss) for the period before taxes | 9903 | €1,050 | -€8,184 | -€9,234 | |
| Profit (loss) for the period | 9904 | €1,050 | -€8,184 | -€9,234 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,050 | -€8,184 | -€9,234 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.