Cloud & Nectar: 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 & Nectar
Largest movements
- Deferred charges and accrued income +€33,676
new in 2024: €33,676
- Tangible fixed assets -€14,450
down €14,450 (-22.9%), from €63,235 to €48,785
- Receivables within one year -€10,783
down €10,783 (-5.9%), from €182,850 to €172,067
- Cash +€8,402
up €8,402 (+129.9%), from €6,466 to €14,869
- Profit (loss) carried forward +€16,568
up €16,568, from -€6,883 to €9,685
- Gross operating margin +€6,467
up €6,467 (+65.4%), from €9,885 to €16,352
- Financial income -€3,420
no longer reported in 2024 (was €3,420)
- Depreciation -€3,384
no longer reported in 2024 (was €3,384)
- Other operating charges +€1,203
up €1,203 (+134.2%), from €896 to €2,099
- Taxes +€278
up €278 (+113.6%), from €244 to €522
From the 2021 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €252,552 | €269,397 | +€16,845 | +6.7% |
| Fixed assets | 21/28 | €63,235 | €48,785 | -€14,450 | -22.9% |
| Tangible fixed assets | 22/27 | €63,235 | €48,785 | -€14,450 | -22.9% |
| Land and buildings | 22 | €63,235 | €48,785 | -€14,450 | -22.9% |
| Current assets | 29/58 | €189,317 | €220,612 | +€31,295 | +16.5% |
| Amounts receivable within one year | 40/41 | €182,850 | €172,067 | -€10,783 | -5.9% |
| Other amounts receivable | 41 | €182,850 | €172,067 | -€10,783 | -5.9% |
| Cash at bank and in hand | 54/58 | €6,466 | €14,869 | +€8,402 | +129.9% |
| Deferred charges and accrued income | 490/1 | - | €33,676 | +€33,676 | |
| Total equity and liabilities | 10/49 | €252,552 | €269,397 | +€16,845 | +6.7% |
| Equity | 10/15 | €252,307 | €268,875 | +€16,568 | +6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €240,590 | €240,590 | = | 0.0% |
| Non-distributable reserves | 130/1 | €175,415 | - | -€175,415 | |
| Legal reserve | 130 | €6,860 | - | -€6,860 | |
| Own shares acquired | 1312 | €168,555 | - | -€168,555 | |
| Distributable reserves | 133 | €65,176 | €240,590 | +€175,415 | +269.1% |
| Profit (loss) carried forward | 14 | -€6,883 | €9,685 | +€16,568 | |
| Amounts payable | 17/49 | €244 | €522 | +€278 | +113.6% |
| Amounts payable within one year | 42/48 | €244 | €522 | +€278 | +113.6% |
| Taxes, remuneration and social security | 45 | €244 | €522 | +€278 | +113.6% |
| Taxes | 450/3 | €244 | €522 | +€278 | +113.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,384 | - | -€3,384 | |
| Other operating charges | 640/8 | €896 | €2,099 | +€1,203 | +134.2% |
| Gross operating margin | 9900 | €9,885 | €16,352 | +€6,467 | +65.4% |
| Operating profit (loss) | 9901 | €5,605 | €14,253 | +€8,648 | +154.3% |
| Financial income | 75/76B | €3,420 | - | -€3,420 | |
| Recurring financial income | 75 | €3,420 | - | -€3,420 | |
| Financial charges | 65/66B | - | €137 | +€137 | |
| Recurring financial charges | 65 | - | €137 | +€137 | |
| Profit (loss) for the period before taxes | 9903 | €9,025 | €14,116 | +€5,091 | +56.4% |
| Income taxes | 67/77 | €244 | €522 | +€278 | +113.6% |
| Profit (loss) for the period | 9904 | €8,780 | €13,594 | +€4,813 | +54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,780 | €13,594 | +€4,813 | +54.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.