L'Instant Cocon: 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.
L'Instant Cocon
Largest movements
- Receivables within one year +€30,013
up €30,013 (+259%), from €11,573 to €41,586
of which Trade receivables: +€25,187
- Tangible fixed assets +€8,136
up €8,136 (+14.7%), from €55,341 to €63,477
of which Furniture and vehicles: +€20,626
- Cash +€3,440
up €3,440 (+18.1%), from €19,015 to €22,455
mainly Trade debts (+€26,075) and Depreciation (+€16,216)
- Stocks and contracts -€1,908
down €1,908 (-57.8%), from €3,301 to €1,393
- Trade debts +€26,075
up €26,075 (+223%), from €11,708 to €37,783
- Debts after one year +€6,223
up €6,223 (+21.6%), from €28,764 to €34,987
- Current portion of long-term debt +€4,828
up €4,828 (+60.0%), from €8,042 to €12,870
- Other debts -€4,815
no longer reported in 2025 (was €4,815)
- Reserves +€4,737
up €4,737 (+15.1%), from €31,428 to €36,165
- Gross operating margin +€6,945
up €6,945 (+32.6%), from €21,324 to €28,269
- Depreciation +€4,088
up €4,088 (+33.7%), from €12,128 to €16,216
- Taxes +€1,440
up €1,440 (+147%), from €981 to €2,421
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 | €93,886 | €133,935 | +€40,049 | +42.7% |
| Fixed assets | 21/28 | €55,384 | €63,520 | +€8,136 | +14.7% |
| Tangible fixed assets | 22/27 | €55,341 | €63,477 | +€8,136 | +14.7% |
| Furniture and vehicles | 24 | €1,287 | €21,913 | +€20,626 | +1,603% |
| Leasing and similar rights | 25 | €48,154 | €36,254 | -€11,900 | -24.7% |
| Other tangible fixed assets | 26 | €5,900 | €5,310 | -€590 | -10.0% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €38,502 | €70,415 | +€31,913 | +82.9% |
| Stocks and contracts in progress | 3 | €3,301 | €1,393 | -€1,908 | -57.8% |
| Stocks | 30/36 | €3,301 | €1,393 | -€1,908 | -57.8% |
| Amounts receivable within one year | 40/41 | €11,573 | €41,586 | +€30,013 | +259% |
| Trade receivables | 40 | €11,573 | €36,760 | +€25,187 | +218% |
| Other amounts receivable | 41 | - | €4,826 | +€4,826 | |
| Cash at bank and in hand | 54/58 | €19,015 | €22,455 | +€3,440 | +18.1% |
| Deferred charges and accrued income | 490/1 | €4,613 | €4,981 | +€368 | +8.0% |
| Total equity and liabilities | 10/49 | €93,886 | €133,935 | +€40,049 | +42.7% |
| Equity | 10/15 | €36,428 | €41,165 | +€4,737 | +13.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,428 | €36,165 | +€4,737 | +15.1% |
| Distributable reserves | 133 | €31,428 | €36,165 | +€4,737 | +15.1% |
| Amounts payable | 17/49 | €57,458 | €92,770 | +€35,312 | +61.5% |
| Amounts payable after more than one year | 17 | €28,764 | €34,987 | +€6,223 | +21.6% |
| Financial debts | 170/4 | €28,764 | €34,987 | +€6,223 | +21.6% |
| Amounts payable within one year | 42/48 | €28,694 | €57,383 | +€28,689 | +100.0% |
| Current portion of amounts payable after more than one year | 42 | €8,042 | €12,870 | +€4,828 | +60.0% |
| Trade debts | 44 | €11,708 | €37,783 | +€26,075 | +223% |
| Suppliers | 440/4 | €11,708 | €37,783 | +€26,075 | +223% |
| Taxes, remuneration and social security | 45 | €4,129 | €6,730 | +€2,601 | +63.0% |
| Taxes | 450/3 | €3,156 | €6,730 | +€3,574 | +113% |
| Remuneration and social security | 454/9 | €973 | - | -€973 | |
| Other amounts payable | 47/48 | €4,815 | - | -€4,815 | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,128 | €16,216 | +€4,088 | +33.7% |
| Other operating charges | 640/8 | €688 | €899 | +€211 | +30.7% |
| Non-recurring operating charges | 66A | €292 | - | -€292 | |
| Gross operating margin | 9900 | €21,324 | €28,269 | +€6,945 | +32.6% |
| Operating profit (loss) | 9901 | €8,216 | €11,154 | +€2,938 | +35.8% |
| Financial charges | 65/66B | €3,891 | €3,996 | +€105 | +2.7% |
| Recurring financial charges | 65 | €3,891 | €3,996 | +€105 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €4,325 | €7,158 | +€2,833 | +65.5% |
| Income taxes | 67/77 | €981 | €2,421 | +€1,440 | +147% |
| Profit (loss) for the period | 9904 | €3,344 | €4,737 | +€1,393 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,344 | €4,737 | +€1,393 | +41.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.