Le Cocon d'Artémis: 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.
Le Cocon d'Artémis
Largest movements
- Cash -€4,415
down €4,415 (-42.1%), from €10,498 to €6,084
mainly Other debts (-€11,940) and Trade debts (-€160)
- Intangible fixed assets -€1,018
down €1,018 (-36.0%), from €2,829 to €1,811
- Deferred charges and accrued income -€975
down €975 (-100%), from €975 to €0
- Tangible fixed assets -€951
down €951 (-33.1%), from €2,871 to €1,920
of which Furniture and vehicles: -€535
- Receivables within one year -€652
down €652 (-12.3%), from €5,293 to €4,640
of which Trade receivables: -€811
- Other debts -€11,940
down €11,940 (-100%), from €11,940 to €0
- Tax, wage and social debts +€2,999
up €2,999 (+337%), from €890 to €3,889
- Accrued charges and deferred income +€829
up €829 (+115%), from €722 to €1,551
- Profit (loss) carried forward +€260
up €260 (+6.9%), from €3,755 to €4,015
- Depreciation +€1,345
up €1,345 (+215%), from €625 to €1,970
- Gross operating margin +€352
up €352 (+12.8%), from €2,760 to €3,113
- Financial income +€53
new in 2025: €53
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 | €22,467 | €14,455 | -€8,012 | -35.7% |
| Fixed assets | 21/28 | €5,701 | €3,731 | -€1,970 | -34.6% |
| Intangible fixed assets | 21 | €2,829 | €1,811 | -€1,018 | -36.0% |
| Tangible fixed assets | 22/27 | €2,871 | €1,920 | -€951 | -33.1% |
| Plant, machinery and equipment | 23 | €1,622 | €1,206 | -€416 | -25.7% |
| Furniture and vehicles | 24 | €1,249 | €714 | -€535 | -42.8% |
| Current assets | 29/58 | €16,766 | €10,724 | -€6,042 | -36.0% |
| Amounts receivable within one year | 40/41 | €5,293 | €4,640 | -€652 | -12.3% |
| Trade receivables | 40 | €5,293 | €4,481 | -€811 | -15.3% |
| Other amounts receivable | 41 | - | €159 | +€159 | |
| Cash at bank and in hand | 54/58 | €10,498 | €6,084 | -€4,415 | -42.1% |
| Deferred charges and accrued income | 490/1 | €975 | €0 | -€975 | -100% |
| Total equity and liabilities | 10/49 | €22,467 | €14,455 | -€8,012 | -35.7% |
| Equity | 10/15 | €8,755 | €9,015 | +€260 | +3.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,755 | €4,015 | +€260 | +6.9% |
| Amounts payable | 17/49 | €13,712 | €5,440 | -€8,272 | -60.3% |
| Amounts payable within one year | 42/48 | €12,990 | €3,889 | -€9,101 | -70.1% |
| Trade debts | 44 | €160 | €0 | -€160 | -100% |
| Suppliers | 440/4 | €160 | €0 | -€160 | -100% |
| Taxes, remuneration and social security | 45 | €890 | €3,889 | +€2,999 | +337% |
| Taxes | 450/3 | €890 | €3,889 | +€2,999 | +337% |
| Other amounts payable | 47/48 | €11,940 | €0 | -€11,940 | -100% |
| Accrued charges and deferred income | 492/3 | €722 | €1,551 | +€829 | +115% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €625 | €1,970 | +€1,345 | +215% |
| Gross operating margin | 9900 | €2,760 | €3,113 | +€352 | +12.8% |
| Operating profit (loss) | 9901 | €2,136 | €1,143 | -€993 | -46.5% |
| Financial income | 75/76B | - | €53 | +€53 | |
| Recurring financial income | 75 | - | €53 | +€53 | |
| Financial charges | 65/66B | €51 | €45 | -€6 | -11.8% |
| Recurring financial charges | 65 | €51 | €45 | -€6 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €2,085 | €1,151 | -€934 | -44.8% |
| Income taxes | 67/77 | €893 | €891 | -€2 | -0.2% |
| Profit (loss) for the period | 9904 | €1,192 | €260 | -€932 | -78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,192 | €260 | -€932 | -78.2% |
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 14 October 2026 via checked.be.