CloudScratcher: 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.
CloudScratcher
Largest movements
- Cash -€46,555
down €46,555 (-24.1%), from €192,875 to €146,321
mainly Contributions, distributions and other (-€60,892) and Other debts (-€12,855)
- Receivables within one year +€3,705
up €3,705 (+17.5%), from €21,163 to €24,868
of which Trade receivables: +€2,565
- Reserves -€37,743
down €37,743 (-33.5%), from €112,832 to €75,089
- Other debts -€12,855
down €12,855 (-14.2%), from €90,497 to €77,642
- Tax, wage and social debts +€5,654
up €5,654 (+266.7%), from €2,119 to €7,773
- Gross operating margin -€4,092
down €4,092 (-9.6%), from €42,543 to €38,451
- Financial charges -€1,618
down €1,618 (-36.9%), from €4,386 to €2,767
- Taxes -€460
down €460 (-4.3%), from €10,635 to €10,175
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 | €218,541 | €173,785 | -€44,757 | -20.5% |
| Fixed assets | 21/28 | €4,503 | €2,596 | -€1,907 | -42.4% |
| Tangible fixed assets | 22/27 | €4,503 | €2,596 | -€1,907 | -42.4% |
| Furniture and vehicles | 24 | €2,546 | €1,128 | -€1,418 | -55.7% |
| Other tangible fixed assets | 26 | €1,958 | €1,468 | -€489 | -25.0% |
| Current assets | 29/58 | €214,038 | €171,189 | -€42,849 | -20.0% |
| Amounts receivable within one year | 40/41 | €21,163 | €24,868 | +€3,705 | +17.5% |
| Trade receivables | 40 | €21,163 | €23,728 | +€2,565 | +12.1% |
| Other amounts receivable | 41 | €0 | €1,140 | +€1,140 | |
| Cash at bank and in hand | 54/58 | €192,875 | €146,321 | -€46,555 | -24.1% |
| Total equity and liabilities | 10/49 | €218,541 | €173,785 | -€44,757 | -20.5% |
| Equity | 10/15 | €125,232 | €87,489 | -€37,743 | -30.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €112,832 | €75,089 | -€37,743 | -33.5% |
| Distributable reserves | 133 | €112,832 | €75,089 | -€37,743 | -33.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €93,309 | €86,296 | -€7,013 | -7.5% |
| Amounts payable within one year | 42/48 | €93,309 | €86,296 | -€7,013 | -7.5% |
| Trade debts | 44 | €693 | €881 | +€188 | +27.1% |
| Suppliers | 440/4 | €693 | €881 | +€188 | +27.1% |
| Taxes, remuneration and social security | 45 | €2,119 | €7,773 | +€5,654 | +266.7% |
| Taxes | 450/3 | €2,119 | €7,773 | +€5,654 | +266.7% |
| Other amounts payable | 47/48 | €90,497 | €77,642 | -€12,855 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,967 | €1,907 | -€60 | -3.0% |
| Other operating charges | 640/8 | €64 | €453 | +€389 | +610.1% |
| Gross operating margin | 9900 | €42,543 | €38,451 | -€4,092 | -9.6% |
| Operating profit (loss) | 9901 | €40,513 | €36,091 | -€4,422 | -10.9% |
| Financial charges | 65/66B | €4,386 | €2,767 | -€1,618 | -36.9% |
| Recurring financial charges | 65 | €4,386 | €2,767 | -€1,618 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | €36,127 | €33,323 | -€2,803 | -7.8% |
| Income taxes | 67/77 | €10,635 | €10,175 | -€460 | -4.3% |
| Profit (loss) for the period | 9904 | €25,492 | €23,149 | -€2,343 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,492 | €23,149 | -€2,343 | -9.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.