CLOUDSWIMMERS: 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.
CLOUDSWIMMERS
Largest movements
- Cash +€45,794
up €45,794 (+39597.3%), from €116 to €45,910
mainly Net result for the year (+€66,308) and Depreciation (+€3,381)
- Receivables within one year +€8,701
up €8,701 (+745.2%), from €1,168 to €9,868
of which Trade receivables: +€7,431
- Tangible fixed assets +€3,826
up €3,826 (+525.6%), from €728 to €4,554
- Intangible fixed assets -€2,359
down €2,359 (-25.1%), from €9,385 to €7,025
- Profit (loss) carried forward +€66,308
up €66,308, from -€65,103 to €1,204
- Other debts -€10,000
down €10,000 (-84.3%), from €11,856 to €1,856
- Gross operating margin +€99,514
up €99,514, from -€28,616 to €70,899
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 | €11,396 | €67,357 | +€55,962 | +491.1% |
| Fixed assets | 21/28 | €10,112 | €11,579 | +€1,466 | +14.5% |
| Intangible fixed assets | 21 | €9,385 | €7,025 | -€2,359 | -25.1% |
| Tangible fixed assets | 22/27 | €728 | €4,554 | +€3,826 | +525.6% |
| Furniture and vehicles | 24 | €728 | €4,554 | +€3,826 | +525.6% |
| Current assets | 29/58 | €1,283 | €55,778 | +€54,495 | +4246.7% |
| Amounts receivable within one year | 40/41 | €1,168 | €9,868 | +€8,701 | +745.2% |
| Trade receivables | 40 | €969 | €8,400 | +€7,431 | +767.1% |
| Other amounts receivable | 41 | €199 | €1,468 | +€1,270 | +638.4% |
| Cash at bank and in hand | 54/58 | €116 | €45,910 | +€45,794 | +39597.3% |
| Total equity and liabilities | 10/49 | €11,396 | €67,357 | +€55,962 | +491.1% |
| Equity | 10/15 | -€4,243 | €62,064 | +€66,308 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €45,860 | €45,860 | = | 0.0% |
| Distributable reserves | 133 | €45,860 | €45,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,103 | €1,204 | +€66,308 | |
| Amounts payable | 17/49 | €15,639 | €5,293 | -€10,346 | -66.2% |
| Amounts payable within one year | 42/48 | €15,639 | €5,293 | -€10,346 | -66.2% |
| Trade debts | 44 | €750 | €347 | -€403 | -53.7% |
| Suppliers | 440/4 | €750 | €347 | -€403 | -53.7% |
| Taxes, remuneration and social security | 45 | €3,032 | €3,089 | +€57 | +1.9% |
| Taxes | 450/3 | €399 | €456 | +€57 | +14.3% |
| Remuneration and social security | 454/9 | €2,634 | €2,634 | = | 0.0% |
| Other amounts payable | 47/48 | €11,856 | €1,856 | -€10,000 | -84.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,859 | €3,381 | -€478 | -12.4% |
| Other operating charges | 640/8 | €528 | €556 | +€28 | +5.3% |
| Gross operating margin | 9900 | -€28,616 | €70,899 | +€99,514 | |
| Operating profit (loss) | 9901 | -€33,003 | €66,962 | +€99,964 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €69 | €75 | +€6 | +9.2% |
| Recurring financial charges | 65 | €69 | €75 | +€6 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | -€33,072 | €66,886 | +€99,958 | |
| Income taxes | 67/77 | - | €579 | +€579 | |
| Profit (loss) for the period | 9904 | -€33,072 | €66,308 | +€99,379 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,072 | €66,308 | +€99,379 |
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 4 October 2026 via checked.be.