Cloudpoint: 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.
Cloudpoint
Largest movements
- Cash +€34,303
up €34,303 (+31.9%), from €107,682 to €141,985
mainly Trade debts (+€62,909) and Tax, wage and social debts (+€26,056)
- Intangible fixed assets +€24,458
new in 2025: €24,458
- Receivables within one year -€21,586
down €21,586 (-15.3%), from €141,260 to €119,674
of which Other amounts receivable: -€35,157
- Stocks and contracts +€19,605
up €19,605 (+292%), from €6,711 to €26,316
- Deferred charges and accrued income +€14,144
up €14,144 (+233%), from €6,071 to €20,215
- Trade debts +€62,909
up €62,909 (+218%), from €28,851 to €91,761
- Short-term financial debts -€35,004
down €35,004 (-85.2%), from €41,070 to €6,066
- Tax, wage and social debts +€26,056
up €26,056 (+62.4%), from €41,779 to €67,835
of which Remuneration and social security: +€27,841
- Profit (loss) carried forward +€17,741
up €17,741 (+12.3%), from €143,990 to €161,731
- Other debts -€10,200
down €10,200 (-89.5%), from €11,400 to €1,200
- Gross operating margin -€110,007
down €110,007 (-31.3%), from €351,041 to €241,034
- Staff costs +€62,824
up €62,824 (+51.3%), from €122,392 to €185,216
- Taxes -€43,473
down €43,473 (-79.2%), from €54,922 to €11,449
- Depreciation +€9,005
up €9,005 (+81.6%), from €11,037 to €20,043
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 | €310,802 | €372,646 | +€61,844 | +19.9% |
| Fixed assets | 21/28 | €49,078 | €64,456 | +€15,378 | +31.3% |
| Intangible fixed assets | 21 | - | €24,458 | +€24,458 | |
| Tangible fixed assets | 22/27 | €49,078 | €39,998 | -€9,080 | -18.5% |
| Plant, machinery and equipment | 23 | €5,329 | - | -€5,329 | |
| Furniture and vehicles | 24 | €43,748 | €39,998 | -€3,751 | -8.6% |
| Current assets | 29/58 | €261,724 | €308,190 | +€46,466 | +17.8% |
| Stocks and contracts in progress | 3 | €6,711 | €26,316 | +€19,605 | +292% |
| Stocks | 30/36 | €6,711 | €26,316 | +€19,605 | +292% |
| Amounts receivable within one year | 40/41 | €141,260 | €119,674 | -€21,586 | -15.3% |
| Trade receivables | 40 | €103,879 | €117,450 | +€13,571 | +13.1% |
| Other amounts receivable | 41 | €37,381 | €2,224 | -€35,157 | -94.1% |
| Cash at bank and in hand | 54/58 | €107,682 | €141,985 | +€34,303 | +31.9% |
| Deferred charges and accrued income | 490/1 | €6,071 | €20,215 | +€14,144 | +233% |
| Total equity and liabilities | 10/49 | €310,802 | €372,646 | +€61,844 | +19.9% |
| Equity | 10/15 | €187,701 | €205,442 | +€17,741 | +9.5% |
| Contributions | 10/11 | €41,200 | €41,200 | = | 0.0% |
| Reserves | 13 | €2,511 | €2,511 | = | 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% |
| Tax-exempt reserves | 132 | €651 | €651 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,990 | €161,731 | +€17,741 | +12.3% |
| Amounts payable | 17/49 | €123,101 | €167,204 | +€44,103 | +35.8% |
| Amounts payable within one year | 42/48 | €123,101 | €166,862 | +€43,761 | +35.5% |
| Financial debts | 43 | €41,070 | €6,066 | -€35,004 | -85.2% |
| Credit institutions | 430/8 | €41,070 | €6,066 | -€35,004 | -85.2% |
| Trade debts | 44 | €28,851 | €91,761 | +€62,909 | +218% |
| Suppliers | 440/4 | €28,851 | €91,761 | +€62,909 | +218% |
| Taxes, remuneration and social security | 45 | €41,779 | €67,835 | +€26,056 | +62.4% |
| Taxes | 450/3 | €21,371 | €19,586 | -€1,785 | -8.4% |
| Remuneration and social security | 454/9 | €20,408 | €48,249 | +€27,841 | +136% |
| Other amounts payable | 47/48 | €11,400 | €1,200 | -€10,200 | -89.5% |
| Accrued charges and deferred income | 492/3 | - | €342 | +€342 | |
| Non-recurring operating income | 76A | €31,628 | - | -€31,628 | |
| Remuneration, social security and pensions | 62 | €122,392 | €185,216 | +€62,824 | +51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,037 | €20,043 | +€9,005 | +81.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,049 | - | -€2,049 | |
| Other operating charges | 640/8 | €4,002 | €734 | -€3,268 | -81.7% |
| Non-recurring operating charges | 66A | €3,120 | - | -€3,120 | |
| Gross operating margin | 9900 | €351,041 | €241,034 | -€110,007 | -31.3% |
| Operating profit (loss) | 9901 | €208,441 | €35,041 | -€173,400 | -83.2% |
| Financial income | 75/76B | €833 | €460 | -€373 | -44.7% |
| Recurring financial income | 75 | €833 | €460 | -€373 | -44.7% |
| Financial charges | 65/66B | €6,473 | €6,311 | -€161 | -2.5% |
| Recurring financial charges | 65 | €6,473 | €6,311 | -€161 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €202,801 | €29,190 | -€173,611 | -85.6% |
| Income taxes | 67/77 | €54,922 | €11,449 | -€43,473 | -79.2% |
| Profit (loss) for the period | 9904 | €147,879 | €17,741 | -€130,139 | -88.0% |
| Profit (loss) for the period to be appropriated | 9905 | €147,879 | €17,741 | -€130,139 | -88.0% |
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 15 October 2026 via checked.be.