COCOONIS: 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.
COCOONIS
Largest movements
- Tangible fixed assets -€24,781
down €24,781 (-5.5%), from €453,995 to €429,214
- Receivables within one year -€17,634
down €17,634 (-46.0%), from €38,306 to €20,672
of which Other amounts receivable: -€17,532
- Cash +€12,816
up €12,816 (+229%), from €5,593 to €18,409
mainly Depreciation (+€24,781) and Receivables within one year (+€17,634)
- Debts after one year -€19,348
down €19,348 (-16.4%), from €118,027 to €98,679
- Financial income -€39,619
down €39,619 (-66.7%), from €59,419 to €19,800
- Gross operating margin +€3,229
up €3,229 (+90.8%), from €3,556 to €6,785
- Depreciation -€2,406
down €2,406 (-8.8%), from €27,187 to €24,781
- Other operating charges +€182
up €182 (+7.7%), from €2,356 to €2,537
- Financial charges -€176
down €176 (-5.1%), from €3,451 to €3,275
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 | €509,032 | €484,356 | -€24,677 | -4.8% |
| Fixed assets | 21/28 | €460,133 | €435,352 | -€24,781 | -5.4% |
| Tangible fixed assets | 22/27 | €453,995 | €429,214 | -€24,781 | -5.5% |
| Land and buildings | 22 | €453,995 | €429,214 | -€24,781 | -5.5% |
| Financial fixed assets | 28 | €6,138 | €6,138 | = | 0.0% |
| Current assets | 29/58 | €48,899 | €49,004 | +€104 | +0.2% |
| Amounts receivable within one year | 40/41 | €38,306 | €20,672 | -€17,634 | -46.0% |
| Trade receivables | 40 | €971 | €869 | -€102 | -10.5% |
| Other amounts receivable | 41 | €37,335 | €19,803 | -€17,532 | -47.0% |
| Current investments | 50/53 | €5,000 | €9,922 | +€4,922 | +98.4% |
| Cash at bank and in hand | 54/58 | €5,593 | €18,409 | +€12,816 | +229% |
| Total equity and liabilities | 10/49 | €509,032 | €484,356 | -€24,677 | -4.8% |
| Equity | 10/15 | €298,192 | €295,839 | -€2,352 | -0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €99,560 | €94,603 | -€4,956 | -5.0% |
| Tax-exempt reserves | 132 | €80,500 | €75,543 | -€4,956 | -6.2% |
| Distributable reserves | 133 | €19,060 | €19,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €192,432 | €195,036 | +€2,604 | +1.4% |
| Provisions and deferred taxes | 16 | €68,155 | €66,503 | -€1,652 | -2.4% |
| Provisions for liabilities and charges | 160/5 | €41,322 | €41,322 | = | 0.0% |
| Pensions and similar obligations | 160 | €41,322 | €41,322 | = | 0.0% |
| Deferred taxes | 168 | €26,833 | €25,181 | -€1,652 | -6.2% |
| Amounts payable | 17/49 | €142,685 | €122,013 | -€20,672 | -14.5% |
| Amounts payable after more than one year | 17 | €118,027 | €98,679 | -€19,348 | -16.4% |
| Financial debts | 170/4 | €118,027 | €98,679 | -€19,348 | -16.4% |
| Amounts payable within one year | 42/48 | €23,458 | €21,684 | -€1,774 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €18,901 | €19,348 | +€447 | +2.4% |
| Trade debts | 44 | €193 | €176 | -€16 | -8.5% |
| Suppliers | 440/4 | €193 | €176 | -€16 | -8.5% |
| Taxes, remuneration and social security | 45 | €1,720 | €0 | -€1,720 | -100% |
| Taxes | 450/3 | €1,720 | €0 | -€1,720 | -100% |
| Other amounts payable | 47/48 | €2,645 | €2,160 | -€485 | -18.3% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,650 | +€450 | +37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,187 | €24,781 | -€2,406 | -8.8% |
| Other operating charges | 640/8 | €2,356 | €2,537 | +€182 | +7.7% |
| Gross operating margin | 9900 | €3,556 | €6,785 | +€3,229 | +90.8% |
| Operating profit (loss) | 9901 | -€25,987 | -€20,533 | +€5,453 | +21.0% |
| Financial income | 75/76B | €59,419 | €19,800 | -€39,619 | -66.7% |
| Recurring financial income | 75 | €59,419 | €19,800 | -€39,619 | -66.7% |
| Financial charges | 65/66B | €3,451 | €3,275 | -€176 | -5.1% |
| Recurring financial charges | 65 | €3,451 | €3,275 | -€176 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €29,981 | -€4,008 | -€33,989 | |
| Transfer from deferred taxes | 780 | €1,652 | €1,652 | = | 0.0% |
| Income taxes | 67/77 | €0 | -€3 | -€3 | |
| Profit (loss) for the period | 9904 | €31,633 | -€2,352 | -€33,986 | |
| Transfer from tax-exempt reserves | 789 | €4,956 | €4,956 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,590 | €2,604 | -€33,986 | -92.9% |
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 13 October 2026 via checked.be.