COCOONS & CO: 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.
COCOONS & CO
Largest movements
- Tangible fixed assets -€23,122
down €23,122 (-29.2%), from €79,263 to €56,142
of which Furniture and vehicles: -€14,346
- Receivables within one year -€21,221
down €21,221 (-29.0%), from €73,163 to €51,941
of which Trade receivables: -€34,154
- Stocks and contracts +€16,022
up €16,022 (+5.0%), from €320,564 to €336,586
- Trade debts +€74,601
up €74,601 (+126.7%), from €58,878 to €133,480
- Other debts -€74,048
down €74,048 (-73.7%), from €100,525 to €26,476
- Reserves -€17,000
down €17,000 (-38.1%), from €44,592 to €27,592
of which Distributable reserves: -€17,000
- Debts after one year -€11,829
no longer reported in 2025 (was €11,829)
- Gross operating margin -€33,964
down €33,964 (-28.1%), from €120,892 to €86,927
- Staff costs -€17,569
down €17,569 (-39.8%), from €44,090 to €26,522
- Financial charges -€8,480
down €8,480 (-26.1%), from €32,441 to €23,961
- Financial income +€4,765
new in 2025: €4,765
- Depreciation +€1,350
up €1,350 (+6.2%), from €21,772 to €23,122
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €474,804 | €448,643 | -€26,161 | -5.5% |
| Fixed assets | 21/28 | €79,373 | €56,251 | -€23,122 | -29.1% |
| Tangible fixed assets | 22/27 | €79,263 | €56,142 | -€23,122 | -29.2% |
| Land and buildings | 22 | €22,496 | €16,110 | -€6,386 | -28.4% |
| Plant, machinery and equipment | 23 | €5,551 | €3,161 | -€2,390 | -43.1% |
| Furniture and vehicles | 24 | €51,216 | €36,871 | -€14,346 | -28.0% |
| Financial fixed assets | 28 | €109 | €109 | = | 0.0% |
| Current assets | 29/58 | €395,431 | €392,392 | -€3,039 | -0.8% |
| Stocks and contracts in progress | 3 | €320,564 | €336,586 | +€16,022 | +5.0% |
| Stocks | 30/36 | €320,564 | €336,586 | +€16,022 | +5.0% |
| Amounts receivable within one year | 40/41 | €73,163 | €51,941 | -€21,221 | -29.0% |
| Trade receivables | 40 | €63,246 | €29,092 | -€34,154 | -54.0% |
| Other amounts receivable | 41 | €9,917 | €22,850 | +€12,933 | +130.4% |
| Deferred charges and accrued income | 490/1 | €1,705 | €3,865 | +€2,160 | +126.7% |
| Total equity and liabilities | 10/49 | €474,804 | €448,643 | -€26,161 | -5.5% |
| Equity | 10/15 | €226,141 | €209,527 | -€16,614 | -7.3% |
| Contributions | 10/11 | €80,565 | €80,565 | = | 0.0% |
| Capital | 10 | €80,565 | €80,565 | = | 0.0% |
| Issued capital | 100 | €80,565 | €80,565 | = | 0.0% |
| Reserves | 13 | €44,592 | €27,592 | -€17,000 | -38.1% |
| Non-distributable reserves | 130/1 | €8,450 | €8,450 | = | 0.0% |
| Legal reserve | 130 | €8,450 | €8,450 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,142 | €2,142 | = | 0.0% |
| Distributable reserves | 133 | €34,000 | €17,000 | -€17,000 | -50.0% |
| Profit (loss) carried forward | 14 | €100,984 | €101,370 | +€386 | +0.4% |
| Amounts payable | 17/49 | €248,663 | €239,116 | -€9,547 | -3.8% |
| Amounts payable after more than one year | 17 | €11,829 | - | -€11,829 | |
| Financial debts | 170/4 | €11,829 | - | -€11,829 | |
| Amounts payable within one year | 42/48 | €235,123 | €239,116 | +€3,993 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €56,440 | €57,157 | +€717 | +1.3% |
| Trade debts | 44 | €58,878 | €133,480 | +€74,601 | +126.7% |
| Suppliers | 440/4 | €58,878 | €133,480 | +€74,601 | +126.7% |
| Taxes, remuneration and social security | 45 | €19,280 | €22,003 | +€2,723 | +14.1% |
| Taxes | 450/3 | €16,822 | €19,928 | +€3,106 | +18.5% |
| Remuneration and social security | 454/9 | €2,458 | €2,075 | -€383 | -15.6% |
| Other amounts payable | 47/48 | €100,525 | €26,476 | -€74,048 | -73.7% |
| Accrued charges and deferred income | 492/3 | €1,711 | - | -€1,711 | |
| Remuneration, social security and pensions | 62 | €44,090 | €26,522 | -€17,569 | -39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,772 | €23,122 | +€1,350 | +6.2% |
| Other operating charges | 640/8 | €5,338 | €5,497 | +€160 | +3.0% |
| Non-recurring operating charges | 66A | €85 | €45 | -€40 | -47.1% |
| Gross operating margin | 9900 | €120,892 | €86,927 | -€33,964 | -28.1% |
| Operating profit (loss) | 9901 | €49,607 | €31,742 | -€17,865 | -36.0% |
| Financial income | 75/76B | - | €4,765 | +€4,765 | |
| Recurring financial income | 75 | - | €4,765 | +€4,765 | |
| Financial charges | 65/66B | €32,441 | €23,961 | -€8,480 | -26.1% |
| Recurring financial charges | 65 | €32,441 | €23,961 | -€8,480 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €17,166 | €12,546 | -€4,620 | -26.9% |
| Income taxes | 67/77 | €6,226 | €5,160 | -€1,066 | -17.1% |
| Profit (loss) for the period | 9904 | €10,940 | €7,386 | -€3,554 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,940 | €7,386 | -€3,554 | -32.5% |
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 4 October 2026 via checked.be.