21 Clouds: 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.
21 Clouds
Largest movements
- Deferred charges and accrued income -€20,500
down €20,500 (-99.4%), from €20,630 to €131
- Receivables within one year +€17,497
up €17,497 (+29.2%), from €59,947 to €77,444
of which Other amounts receivable: +€11,709
- Cash -€5,702
down €5,702 (-12.3%), from €46,491 to €40,789
mainly Contributions, distributions and other (-€80,746) and Trade debts (-€18,433)
- Tangible fixed assets +€4,581
up €4,581 (+97.4%), from €4,704 to €9,285
of which Furniture and vehicles: +€5,363
- Trade debts -€18,433
down €18,433 (-59.9%), from €30,753 to €12,321
- Reserves +€11,465
up €11,465 (+14.2%), from €80,746 to €92,211
- Tax, wage and social debts +€2,817
up €2,817 (+16.2%), from €17,385 to €20,202
- Gross operating margin +€16,413
up €16,413 (+15.5%), from €105,593 to €122,006
- Taxes +€3,532
up €3,532 (+16.0%), from €22,027 to €25,558
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 | €131,773 | €127,649 | -€4,124 | -3.1% |
| Fixed assets | 21/28 | €4,704 | €9,285 | +€4,581 | +97.4% |
| Tangible fixed assets | 22/27 | €4,704 | €9,285 | +€4,581 | +97.4% |
| Plant, machinery and equipment | 23 | €3,317 | €2,535 | -€782 | -23.6% |
| Furniture and vehicles | 24 | €1,387 | €6,750 | +€5,363 | +386.8% |
| Current assets | 29/58 | €127,069 | €118,364 | -€8,705 | -6.9% |
| Amounts receivable within one year | 40/41 | €59,947 | €77,444 | +€17,497 | +29.2% |
| Trade receivables | 40 | €59,947 | €65,735 | +€5,788 | +9.7% |
| Other amounts receivable | 41 | €0 | €11,709 | +€11,709 | |
| Cash at bank and in hand | 54/58 | €46,491 | €40,789 | -€5,702 | -12.3% |
| Deferred charges and accrued income | 490/1 | €20,630 | €131 | -€20,500 | -99.4% |
| Total equity and liabilities | 10/49 | €131,773 | €127,649 | -€4,124 | -3.1% |
| Equity | 10/15 | €83,246 | €94,711 | +€11,465 | +13.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €80,746 | €92,211 | +€11,465 | +14.2% |
| Distributable reserves | 133 | €80,746 | €92,211 | +€11,465 | +14.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €48,527 | €32,938 | -€15,589 | -32.1% |
| Amounts payable within one year | 42/48 | €48,527 | €32,522 | -€16,004 | -33.0% |
| Trade debts | 44 | €30,753 | €12,321 | -€18,433 | -59.9% |
| Suppliers | 440/4 | €30,753 | €12,321 | -€18,433 | -59.9% |
| Taxes, remuneration and social security | 45 | €17,385 | €20,202 | +€2,817 | +16.2% |
| Taxes | 450/3 | €17,385 | €20,202 | +€2,817 | +16.2% |
| Other amounts payable | 47/48 | €388 | €0 | -€388 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €415 | +€415 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,036 | €1,665 | +€628 | +60.6% |
| Other operating charges | 640/8 | €494 | €1,554 | +€1,060 | +214.6% |
| Gross operating margin | 9900 | €105,593 | €122,006 | +€16,413 | +15.5% |
| Operating profit (loss) | 9901 | €104,062 | €118,787 | +€14,725 | +14.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,289 | €1,018 | -€272 | -21.1% |
| Recurring financial charges | 65 | €1,289 | €1,018 | -€272 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €102,773 | €117,769 | +€14,996 | +14.6% |
| Income taxes | 67/77 | €22,027 | €25,558 | +€3,532 | +16.0% |
| Profit (loss) for the period | 9904 | €80,746 | €92,211 | +€11,465 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €80,746 | €92,211 | +€11,465 | +14.2% |
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.