CLOUD FACTORY: 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 FACTORY
Largest movements
- Receivables within one year +€80,709
up €80,709 (+844.3%), from €9,559 to €90,268
of which Trade receivables: +€55,977
- Tangible fixed assets -€5,299
down €5,299 (-46.3%), from €11,452 to €6,152
of which Furniture and vehicles: -€4,832
- Cash -€3,226
down €3,226 (-5.1%), from €63,579 to €60,353
mainly Receivables within one year (-€80,709) and Other debts (-€240)
- Reserves +€65,959
up €65,959 (+113.9%), from €57,920 to €123,879
- Tax, wage and social debts +€4,425
up €4,425 (+27.3%), from €16,190 to €20,615
- Trade debts +€2,069
up €2,069 (+930.9%), from €222 to €2,291
- Gross operating margin +€74,422
up €74,422 (+335.8%), from €22,164 to €96,586
- Taxes +€20,300
up €20,300 (+466.3%), from €4,354 to €24,653
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 | €93,173 | €165,385 | +€72,212 | +77.5% |
| Fixed assets | 21/28 | €11,542 | €6,242 | -€5,299 | -45.9% |
| Tangible fixed assets | 22/27 | €11,452 | €6,152 | -€5,299 | -46.3% |
| Land and buildings | 22 | €3,213 | €2,745 | -€468 | -14.6% |
| Furniture and vehicles | 24 | €8,239 | €3,407 | -€4,832 | -58.6% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €81,632 | €159,143 | +€77,511 | +95.0% |
| Amounts receivable within one year | 40/41 | €9,559 | €90,268 | +€80,709 | +844.3% |
| Trade receivables | 40 | €5,392 | €61,369 | +€55,977 | +1038.2% |
| Other amounts receivable | 41 | €4,167 | €28,899 | +€24,732 | +593.5% |
| Cash at bank and in hand | 54/58 | €63,579 | €60,353 | -€3,226 | -5.1% |
| Deferred charges and accrued income | 490/1 | €8,494 | €8,522 | +€28 | +0.3% |
| Total equity and liabilities | 10/49 | €93,173 | €165,385 | +€72,212 | +77.5% |
| Equity | 10/15 | €76,520 | €142,479 | +€65,959 | +86.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,920 | €123,879 | +€65,959 | +113.9% |
| Distributable reserves | 133 | €57,920 | €123,879 | +€65,959 | +113.9% |
| Amounts payable | 17/49 | €16,653 | €22,906 | +€6,253 | +37.6% |
| Amounts payable within one year | 42/48 | €16,653 | €22,906 | +€6,253 | +37.6% |
| Trade debts | 44 | €222 | €2,291 | +€2,069 | +930.9% |
| Suppliers | 440/4 | €222 | €2,291 | +€2,069 | +930.9% |
| Taxes, remuneration and social security | 45 | €16,190 | €20,615 | +€4,425 | +27.3% |
| Taxes | 450/3 | €16,190 | €20,615 | +€4,425 | +27.3% |
| Other amounts payable | 47/48 | €240 | - | -€240 | |
| Non-recurring operating income | 76A | €292 | - | -€292 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,261 | €5,299 | +€38 | +0.7% |
| Other operating charges | 640/8 | €451 | €462 | +€11 | +2.4% |
| Gross operating margin | 9900 | €22,164 | €96,586 | +€74,422 | +335.8% |
| Operating profit (loss) | 9901 | €16,452 | €90,825 | +€74,373 | +452.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €428 | €213 | -€214 | -50.1% |
| Recurring financial charges | 65 | €428 | €213 | -€214 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | €16,024 | €90,612 | +€74,588 | +465.5% |
| Income taxes | 67/77 | €4,354 | €24,653 | +€20,300 | +466.3% |
| Profit (loss) for the period | 9904 | €11,671 | €65,959 | +€54,288 | +465.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,671 | €65,959 | +€54,288 | +465.2% |
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 12 October 2026 via checked.be.