CLOUDSOURCE: 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.
CLOUDSOURCE
Largest movements
- Receivables within one year +€91,008
up €91,008 (+51.4%), from €177,042 to €268,050
of which Other amounts receivable: +€75,173
- Stocks and contracts -€3,217
no longer reported in 2024 (was €3,217)
- Reserves +€77,082
up €77,082 (+52.6%), from €146,452 to €223,534
- Tax, wage and social debts +€18,387
up €18,387 (+52.8%), from €34,845 to €53,232
- Trade debts -€4,904
down €4,904 (-43.5%), from €11,271 to €6,367
- Gross operating margin +€26,750
up €26,750 (+37.9%), from €70,567 to €97,317
- Taxes +€8,363
up €8,363 (+40.0%), from €20,927 to €29,290
- Financial income +€5,227
up €5,227 (+86.8%), from €6,020 to €11,247
- Other operating charges -€1,875
down €1,875 (-64.7%), from €2,897 to €1,022
- Financial charges -€1,327
down €1,327 (-53.1%), from €2,497 to €1,170
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €194,568 | €285,133 | +€90,565 | +46.5% |
| Fixed assets | 21/28 | €150 | €150 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €194,418 | €284,983 | +€90,565 | +46.6% |
| Stocks and contracts in progress | 3 | €3,217 | - | -€3,217 | |
| Stocks | 30/36 | €3,217 | - | -€3,217 | |
| Amounts receivable within one year | 40/41 | €177,042 | €268,050 | +€91,008 | +51.4% |
| Trade receivables | 40 | €29,010 | €44,845 | +€15,835 | +54.6% |
| Other amounts receivable | 41 | €148,032 | €223,205 | +€75,173 | +50.8% |
| Cash at bank and in hand | 54/58 | €14,159 | €16,933 | +€2,774 | +19.6% |
| Total equity and liabilities | 10/49 | €194,568 | €285,133 | +€90,565 | +46.5% |
| Equity | 10/15 | €148,452 | €225,534 | +€77,082 | +51.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €146,452 | €223,534 | +€77,082 | +52.6% |
| Distributable reserves | 133 | €146,452 | €223,534 | +€77,082 | +52.6% |
| Amounts payable | 17/49 | €46,116 | €59,599 | +€13,483 | +29.2% |
| Amounts payable within one year | 42/48 | €46,116 | €59,599 | +€13,483 | +29.2% |
| Trade debts | 44 | €11,271 | €6,367 | -€4,904 | -43.5% |
| Suppliers | 440/4 | €11,271 | €6,367 | -€4,904 | -43.5% |
| Taxes, remuneration and social security | 45 | €34,845 | €53,232 | +€18,387 | +52.8% |
| Taxes | 450/3 | €34,845 | €53,232 | +€18,387 | +52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €206 | - | -€206 | |
| Other operating charges | 640/8 | €2,897 | €1,022 | -€1,875 | -64.7% |
| Gross operating margin | 9900 | €70,567 | €97,317 | +€26,750 | +37.9% |
| Operating profit (loss) | 9901 | €67,463 | €96,295 | +€28,832 | +42.7% |
| Financial income | 75/76B | €6,020 | €11,247 | +€5,227 | +86.8% |
| Recurring financial income | 75 | €6,020 | €11,247 | +€5,227 | +86.8% |
| Financial charges | 65/66B | €2,497 | €1,170 | -€1,327 | -53.1% |
| Recurring financial charges | 65 | €2,497 | €1,170 | -€1,327 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €70,986 | €106,372 | +€35,386 | +49.8% |
| Income taxes | 67/77 | €20,927 | €29,290 | +€8,363 | +40.0% |
| Profit (loss) for the period | 9904 | €50,059 | €77,082 | +€27,023 | +54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €50,059 | €77,082 | +€27,023 | +54.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.