COCOONIST: what changed
Two fiscal 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.
COCOONIST
Largest movements
- Tangible fixed assets -€6,310
down €6,310 (-5.8%), from €108,839 to €102,529
of which Land and buildings: -€5,977
- Receivables within one year -€2,382
down €2,382 (-30.0%), from €7,937 to €5,555
of which Trade receivables: -€2,509
- Profit (loss) carried forward -€4,110
down €4,110 (-383.3%), from -€1,072 to -€5,182
- Debts after one year -€3,003
down €3,003 (-4.2%), from €71,679 to €68,676
- Tax, wage and social debts -€1,946
no longer reported in 2025 (was €1,946)
- Taxes -€3,488
down €3,488, from €1,542 to -€1,946
- Write-downs +€2,905
new in 2025: €2,905
- Gross operating margin +€2,801
up €2,801 (+59.6%), from €4,703 to €7,504
- Other operating charges -€475
down €475 (-33.6%), from €1,416 to €941
- Financial charges -€113
down €113 (-3.6%), from €3,125 to €3,012
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.
Cash bridge derived
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 | €128,036 | €119,486 | -€8,550 | -6.7% |
| Formation expenses | 20 | €1,145 | €753 | -€393 | -34.3% |
| Fixed assets | 21/28 | €108,839 | €102,529 | -€6,310 | -5.8% |
| Tangible fixed assets | 22/27 | €108,839 | €102,529 | -€6,310 | -5.8% |
| Land and buildings | 22 | €108,478 | €102,501 | -€5,977 | -5.5% |
| Furniture and vehicles | 24 | €361 | €28 | -€333 | -92.3% |
| Current assets | 29/58 | €18,052 | €16,205 | -€1,847 | -10.2% |
| Amounts receivable within one year | 40/41 | €7,937 | €5,555 | -€2,382 | -30.0% |
| Trade receivables | 40 | €3,515 | €1,006 | -€2,509 | -71.4% |
| Other amounts receivable | 41 | €4,422 | €4,549 | +€127 | +2.9% |
| Cash at bank and in hand | 54/58 | €10,115 | €10,650 | +€535 | +5.3% |
| Total equity and liabilities | 10/49 | €128,036 | €119,486 | -€8,550 | -6.7% |
| Equity | 10/15 | €18,928 | €14,818 | -€4,110 | -21.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,072 | -€5,182 | -€4,110 | -383.3% |
| Amounts payable | 17/49 | €109,109 | €104,669 | -€4,440 | -4.1% |
| Amounts payable after more than one year | 17 | €71,679 | €68,676 | -€3,003 | -4.2% |
| Financial debts | 170/4 | €71,679 | €68,676 | -€3,003 | -4.2% |
| Amounts payable within one year | 42/48 | €37,415 | €35,993 | -€1,421 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €2,885 | €3,003 | +€118 | +4.1% |
| Trade debts | 44 | €17 | €424 | +€407 | +2391.0% |
| Suppliers | 440/4 | €17 | €424 | +€407 | +2391.0% |
| Taxes, remuneration and social security | 45 | €1,946 | - | -€1,946 | |
| Taxes | 450/3 | €1,946 | - | -€1,946 | |
| Other amounts payable | 47/48 | €32,566 | €32,566 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €15 | - | -€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,606 | €6,703 | +€96 | +1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,905 | +€2,905 | |
| Other operating charges | 640/8 | €1,416 | €941 | -€475 | -33.6% |
| Gross operating margin | 9900 | €4,703 | €7,504 | +€2,801 | +59.6% |
| Operating profit (loss) | 9901 | -€3,319 | -€3,044 | +€275 | +8.3% |
| Financial charges | 65/66B | €3,125 | €3,012 | -€113 | -3.6% |
| Recurring financial charges | 65 | €3,125 | €3,012 | -€113 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,444 | -€6,056 | +€388 | +6.0% |
| Income taxes | 67/77 | €1,542 | -€1,946 | -€3,488 | |
| Profit (loss) for the period | 9904 | -€7,986 | -€4,110 | +€3,876 | +48.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,986 | -€4,110 | +€3,876 | +48.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.