CLOUD & CLEAR: 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.
CLOUD & CLEAR
Largest movements
- Receivables within one year -€23,398
down €23,398 (-29.5%), from €79,395 to €55,998
of which Trade receivables: -€31,776
- Cash +€1,743
up €1,743 (+1304.2%), from €134 to €1,877
mainly Receivables within one year (+€23,398) and Other debts (+€6,178)
- Tangible fixed assets -€1,320
down €1,320 (-51.1%), from €2,584 to €1,264
- Trade debts -€18,324
down €18,324 (-88.8%), from €20,645 to €2,321
- Profit (loss) carried forward -€7,498
down €7,498 (-74.5%), from €10,066 to €2,569
- Other debts +€6,178
up €6,178 (+70.9%), from €8,712 to €14,890
- Tax, wage and social debts -€3,330
down €3,330 (-46.1%), from €7,230 to €3,900
- Gross operating margin -€27,661
down €27,661, from €20,047 to -€7,614
- Taxes -€3,900
down €3,900 (-100.0%), from €3,900 to €0
- Financial income +€883
up €883 (+48.4%), from €1,827 to €2,710
- Financial charges +€493
up €493 (+168.1%), from €293 to €786
- Other operating charges +€482
up €482 (+9084.6%), from €5 to €488
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 | €82,113 | €59,139 | -€22,974 | -28.0% |
| Fixed assets | 21/28 | €2,584 | €1,264 | -€1,320 | -51.1% |
| Tangible fixed assets | 22/27 | €2,584 | €1,264 | -€1,320 | -51.1% |
| Furniture and vehicles | 24 | €2,584 | €1,264 | -€1,320 | -51.1% |
| Current assets | 29/58 | €79,529 | €57,874 | -€21,655 | -27.2% |
| Amounts receivable within one year | 40/41 | €79,395 | €55,998 | -€23,398 | -29.5% |
| Trade receivables | 40 | €33,985 | €2,209 | -€31,776 | -93.5% |
| Other amounts receivable | 41 | €45,410 | €53,789 | +€8,379 | +18.5% |
| Cash at bank and in hand | 54/58 | €134 | €1,877 | +€1,743 | +1304.2% |
| Total equity and liabilities | 10/49 | €82,113 | €59,139 | -€22,974 | -28.0% |
| Equity | 10/15 | €45,526 | €38,029 | -€7,498 | -16.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,066 | €2,569 | -€7,498 | -74.5% |
| Amounts payable | 17/49 | €36,586 | €21,110 | -€15,476 | -42.3% |
| Amounts payable within one year | 42/48 | €36,586 | €21,110 | -€15,476 | -42.3% |
| Trade debts | 44 | €20,645 | €2,321 | -€18,324 | -88.8% |
| Suppliers | 440/4 | €20,645 | €2,321 | -€18,324 | -88.8% |
| Taxes, remuneration and social security | 45 | €7,230 | €3,900 | -€3,330 | -46.1% |
| Taxes | 450/3 | €7,230 | €3,900 | -€3,330 | -46.1% |
| Other amounts payable | 47/48 | €8,712 | €14,890 | +€6,178 | +70.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,282 | €1,320 | +€38 | +3.0% |
| Other operating charges | 640/8 | €5 | €488 | +€482 | +9084.6% |
| Gross operating margin | 9900 | €20,047 | -€7,614 | -€27,661 | |
| Operating profit (loss) | 9901 | €18,760 | -€9,422 | -€28,182 | |
| Financial income | 75/76B | €1,827 | €2,710 | +€883 | +48.4% |
| Recurring financial income | 75 | €1,827 | €2,710 | +€883 | +48.4% |
| Financial charges | 65/66B | €293 | €786 | +€493 | +168.1% |
| Recurring financial charges | 65 | €293 | €786 | +€493 | +168.1% |
| Profit (loss) for the period before taxes | 9903 | €20,294 | -€7,498 | -€27,792 | |
| Income taxes | 67/77 | €3,900 | €0 | -€3,900 | -100.0% |
| Profit (loss) for the period | 9904 | €16,394 | -€7,498 | -€23,892 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,394 | -€7,498 | -€23,892 |
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 3 October 2026 via checked.be.