FISA COCOON: 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.
FISA COCOON
Largest movements
- Receivables within one year -€18,113
down €18,113 (-11.2%), from €161,908 to €143,795
of which Other amounts receivable: -€16,985
- Profit (loss) carried forward -€7,757
down €7,757 (-11.4%), from €67,816 to €60,059
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
- Trade debts -€4,490
down €4,490 (-43.7%), from €10,284 to €5,793
of which Suppliers: -€9,674
- Other operating income -€188,297
no longer reported in 2025 (was €188,297)
- Depreciation -€52,522
no longer reported in 2025 (was €52,522)
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 | €164,276 | €146,360 | -€17,916 | -10.9% |
| Current assets | 29/58 | €164,276 | €146,360 | -€17,916 | -10.9% |
| Amounts receivable within one year | 40/41 | €161,908 | €143,795 | -€18,113 | -11.2% |
| Trade receivables | 40 | €1,128 | - | -€1,128 | |
| Other amounts receivable | 41 | €160,779 | €143,795 | -€16,985 | -10.6% |
| Cash at bank and in hand | 54/58 | €2,368 | €1,080 | -€1,288 | -54.4% |
| Deferred charges and accrued income | 490/1 | - | €1,485 | +€1,485 | |
| Total equity and liabilities | 10/49 | €164,276 | €146,360 | -€17,916 | -10.9% |
| Equity | 10/15 | €148,323 | €140,566 | -€7,757 | -5.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €18,507 | €18,507 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €12,307 | €12,307 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,816 | €60,059 | -€7,757 | -11.4% |
| Amounts payable | 17/49 | €15,952 | €5,793 | -€10,159 | -63.7% |
| Amounts payable within one year | 42/48 | €15,284 | €5,793 | -€9,490 | -62.1% |
| Trade debts | 44 | €10,284 | €5,793 | -€4,490 | -43.7% |
| Suppliers | 440/4 | €10,284 | €610 | -€9,674 | -94.1% |
| Bills of exchange payable | 441 | - | €5,184 | +€5,184 | |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Accrued charges and deferred income | 492/3 | €669 | - | -€669 | |
| Operating income | 70/76A | €188,297 | - | -€188,297 | |
| Other operating income | 74 | €188,297 | - | -€188,297 | |
| Operating charges | 60/66A | €62,826 | €11,085 | -€51,741 | -82.4% |
| Services and other goods | 61 | €9,265 | €10,869 | +€1,604 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,522 | - | -€52,522 | |
| Other operating charges | 640/8 | €1,039 | €215 | -€824 | -79.3% |
| Operating profit (loss) | 9901 | €125,472 | -€11,085 | -€136,556 | |
| Financial income | 75/76B | €4,603 | €3,860 | -€742 | -16.1% |
| Recurring financial income | 75 | €4,603 | €3,860 | -€742 | -16.1% |
| Income from financial fixed assets | 750 | €4,603 | - | -€4,603 | |
| Income from current assets | 751 | - | €3,860 | +€3,860 | |
| Financial charges | 65/66B | €829 | €533 | -€296 | -35.7% |
| Recurring financial charges | 65 | €829 | €533 | -€296 | -35.7% |
| Other financial charges | 652/9 | €829 | €533 | -€296 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €129,245 | -€7,757 | -€137,002 | |
| Profit (loss) for the period | 9904 | €129,245 | -€7,757 | -€137,002 | |
| Profit (loss) for the period to be appropriated | 9905 | €129,245 | -€7,757 | -€137,002 |
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 9 October 2026 via checked.be.