CLOUD NATIVES: 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 NATIVES
Largest movements
- Cash +€25,956
up €25,956 (+90.0%), from €28,855 to €54,811
mainly Net result for the year (+€30,434) and Depreciation (+€10,694)
- Tangible fixed assets -€10,694
down €10,694 (-17.3%), from €61,908 to €51,214
of which Other tangible fixed assets: -€7,332
- Receivables within one year -€2,079
down €2,079 (-10.5%), from €19,730 to €17,651
of which Other amounts receivable: -€2,079
- Tax, wage and social debts +€7,693
up €7,693 (+90.3%), from €8,519 to €16,212
- Reserves +€5,239
up €5,239 (+11.9%), from €44,205 to €49,444
- Trade debts +€5,159
up €5,159 (+2516.6%), from €205 to €5,364
- Debts after one year -€4,934
down €4,934 (-15.3%), from €32,192 to €27,257
- Gross operating margin +€10,452
up €10,452 (+25.6%), from €40,789 to €51,241
- Taxes +€2,668
up €2,668 (+45.8%), from €5,827 to €8,494
- Depreciation -€1,847
down €1,847 (-14.7%), from €12,541 to €10,694
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 | €110,494 | €123,677 | +€13,183 | +11.9% |
| Fixed assets | 21/28 | €61,908 | €51,214 | -€10,694 | -17.3% |
| Tangible fixed assets | 22/27 | €61,908 | €51,214 | -€10,694 | -17.3% |
| Plant, machinery and equipment | 23 | €7,022 | €3,660 | -€3,362 | -47.9% |
| Other tangible fixed assets | 26 | €54,886 | €47,554 | -€7,332 | -13.4% |
| Current assets | 29/58 | €48,585 | €72,463 | +€23,877 | +49.1% |
| Amounts receivable within one year | 40/41 | €19,730 | €17,651 | -€2,079 | -10.5% |
| Trade receivables | 40 | €16,638 | €16,638 | = | 0.0% |
| Other amounts receivable | 41 | €3,093 | €1,014 | -€2,079 | -67.2% |
| Cash at bank and in hand | 54/58 | €28,855 | €54,811 | +€25,956 | +90.0% |
| Total equity and liabilities | 10/49 | €110,494 | €123,677 | +€13,183 | +11.9% |
| Equity | 10/15 | €63,005 | €68,244 | +€5,239 | +8.3% |
| Contributions | 10/11 | €18,800 | €18,800 | = | 0.0% |
| Reserves | 13 | €44,205 | €49,444 | +€5,239 | +11.9% |
| Distributable reserves | 133 | €44,205 | €49,444 | +€5,239 | +11.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,489 | €55,433 | +€7,944 | +16.7% |
| Amounts payable after more than one year | 17 | €32,192 | €27,257 | -€4,934 | -15.3% |
| Financial debts | 170/4 | €32,192 | €27,257 | -€4,934 | -15.3% |
| Amounts payable within one year | 42/48 | €15,298 | €28,176 | +€12,879 | +84.2% |
| Current portion of amounts payable after more than one year | 42 | €4,855 | €4,934 | +€79 | +1.6% |
| Trade debts | 44 | €205 | €5,364 | +€5,159 | +2516.6% |
| Suppliers | 440/4 | €205 | €5,364 | +€5,159 | +2516.6% |
| Taxes, remuneration and social security | 45 | €8,519 | €16,212 | +€7,693 | +90.3% |
| Taxes | 450/3 | €8,519 | €16,212 | +€7,693 | +90.3% |
| Other amounts payable | 47/48 | €1,718 | €1,666 | -€52 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,541 | €10,694 | -€1,847 | -14.7% |
| Other operating charges | 640/8 | €444 | €931 | +€487 | +109.7% |
| Non-recurring operating charges | 66A | €188 | €0 | -€188 | -100.0% |
| Gross operating margin | 9900 | €40,789 | €51,241 | +€10,452 | +25.6% |
| Operating profit (loss) | 9901 | €27,616 | €39,616 | +€12,000 | +43.5% |
| Financial charges | 65/66B | €768 | €687 | -€82 | -10.6% |
| Recurring financial charges | 65 | €768 | €687 | -€82 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €26,847 | €38,929 | +€12,081 | +45.0% |
| Income taxes | 67/77 | €5,827 | €8,494 | +€2,668 | +45.8% |
| Profit (loss) for the period | 9904 | €21,021 | €30,434 | +€9,414 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,021 | €30,434 | +€9,414 | +44.8% |
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.