CLOUD DOT: 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.
CLOUD DOT
Largest movements
- Cash +€228,041
up €228,041 (+180%), from €126,378 to €354,419
mainly Net result for the year (+€294,555) and Debts after one year (+€46,815)
- Tangible fixed assets +€65,077
up €65,077 (+1,571%), from €4,142 to €69,219
of which Furniture and vehicles: +€65,500
- Current investments +€50,000
new in 2025: €50,000
- Receivables after one year +€45,000
up €45,000 (+22.8%), from €197,000 to €242,000
- Receivables within one year -€34,750
down €34,750 (-98.5%), from €35,295 to €546
of which Trade receivables: -€32,649
- Reserves +€294,555
up €294,555 (+94.3%), from €312,278 to €606,833
of which Distributable reserves: +€294,555
- Debts after one year +€46,815
up €46,815, from €0 to €46,815
- Tax, wage and social debts +€17,849
up €17,849 (+85.5%), from €20,869 to €38,718
- Other debts -€16,620
down €16,620 (-99.0%), from €16,780 to €160
- Current portion of long-term debt +€16,025
up €16,025 (+1,391%), from €1,152 to €17,177
- Gross operating margin +€224,754
up €224,754 (+108%), from €207,981 to €432,735
- Taxes +€69,334
up €69,334 (+109%), from €63,841 to €133,175
- Depreciation +€10,509
up €10,509 (+362%), from €2,906 to €13,415
- Financial income +€4,879
up €4,879 (+85.8%), from €5,686 to €10,565
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 | €363,732 | €720,315 | +€356,582 | +98.0% |
| Fixed assets | 21/28 | €4,142 | €69,219 | +€65,077 | +1,571% |
| Tangible fixed assets | 22/27 | €4,142 | €69,219 | +€65,077 | +1,571% |
| Plant, machinery and equipment | 23 | €640 | €217 | -€423 | -66.1% |
| Furniture and vehicles | 24 | €3,502 | €69,002 | +€65,500 | +1,870% |
| Current assets | 29/58 | €359,590 | €651,095 | +€291,505 | +81.1% |
| Amounts receivable after more than one year | 29 | €197,000 | €242,000 | +€45,000 | +22.8% |
| Other amounts receivable | 291 | €197,000 | €242,000 | +€45,000 | +22.8% |
| Amounts receivable within one year | 40/41 | €35,295 | €546 | -€34,750 | -98.5% |
| Trade receivables | 40 | €32,649 | €0 | -€32,649 | -100% |
| Other amounts receivable | 41 | €2,646 | €546 | -€2,100 | -79.4% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €126,378 | €354,419 | +€228,041 | +180% |
| Deferred charges and accrued income | 490/1 | €917 | €4,131 | +€3,214 | +351% |
| Total equity and liabilities | 10/49 | €363,732 | €720,315 | +€356,582 | +98.0% |
| Equity | 10/15 | €318,478 | €613,033 | +€294,555 | +92.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €312,278 | €606,833 | +€294,555 | +94.3% |
| Tax-exempt reserves | 132 | €5,585 | €5,585 | = | 0.0% |
| Distributable reserves | 133 | €306,693 | €601,248 | +€294,555 | +96.0% |
| Amounts payable | 17/49 | €45,254 | €107,282 | +€62,027 | +137% |
| Amounts payable after more than one year | 17 | €0 | €46,815 | +€46,815 | |
| Financial debts | 170/4 | €0 | €46,815 | +€46,815 | |
| Amounts payable within one year | 42/48 | €45,254 | €60,467 | +€15,212 | +33.6% |
| Current portion of amounts payable after more than one year | 42 | €1,152 | €17,177 | +€16,025 | +1,391% |
| Trade debts | 44 | €6,453 | €4,411 | -€2,041 | -31.6% |
| Suppliers | 440/4 | €6,453 | €4,411 | -€2,041 | -31.6% |
| Taxes, remuneration and social security | 45 | €20,869 | €38,718 | +€17,849 | +85.5% |
| Taxes | 450/3 | €20,869 | €38,718 | +€17,849 | +85.5% |
| Other amounts payable | 47/48 | €16,780 | €160 | -€16,620 | -99.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,906 | €13,415 | +€10,509 | +362% |
| Other operating charges | 640/8 | €1,824 | €816 | -€1,008 | -55.3% |
| Gross operating margin | 9900 | €207,981 | €432,735 | +€224,754 | +108% |
| Operating profit (loss) | 9901 | €203,252 | €418,504 | +€215,253 | +106% |
| Financial income | 75/76B | €5,686 | €10,565 | +€4,879 | +85.8% |
| Recurring financial income | 75 | €5,686 | €10,565 | +€4,879 | +85.8% |
| Financial charges | 65/66B | €223 | €1,338 | +€1,115 | +500% |
| Recurring financial charges | 65 | €223 | €1,338 | +€1,115 | +500% |
| Profit (loss) for the period before taxes | 9903 | €208,715 | €427,730 | +€219,016 | +105% |
| Income taxes | 67/77 | €63,841 | €133,175 | +€69,334 | +109% |
| Profit (loss) for the period | 9904 | €144,873 | €294,555 | +€149,682 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €144,873 | €294,555 | +€149,682 | +103% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.