D-Cloud: what changed
D-Cloud
Largest movements
- Receivables within one year +€45,525
up €45,525 (+92.8%), from €49,053 to €94,578
of which Trade receivables: +€34,200
- Intangible fixed assets -€32,000
down €32,000 (-44.4%), from €72,000 to €40,000
- Cash +€21,019
up €21,019 (+35.6%), from €58,965 to €79,984
mainly Trade debts (+€47,825) and Depreciation (+€32,000)
- Accrued charges and deferred income -€50,047
down €50,047 (-98.2%), from €50,976 to €929
- Trade debts +€47,825
up €47,825 (+77.4%), from €61,809 to €109,634
- Reserves +€27,500
up €27,500 (+55.2%), from €49,860 to €77,360
of which Distributable reserves: +€27,500
- Tax, wage and social debts +€9,615
up €9,615 (+151%), from €6,351 to €15,966
of which Remuneration and social security: +€6,013
- Gross operating margin +€60,768
up €60,768 (+83.2%), from €73,074 to €133,842
- Staff costs +€42,468
up €42,468 (+322%), from €13,173 to €55,641
- Taxes +€6,846
up €6,846 (+73.9%), from €9,267 to €16,113
- Other operating charges +€1,542
up €1,542 (+567%), from €272 to €1,814
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €184,145 | €218,689 | +€34,544 | +18.8% |
| Fixed assets | 21/28 | €75,900 | €43,900 | -€32,000 | -42.2% |
| Intangible fixed assets | 21 | €72,000 | €40,000 | -€32,000 | -44.4% |
| Financial fixed assets | 28 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €108,245 | €174,789 | +€66,544 | +61.5% |
| Amounts receivable within one year | 40/41 | €49,053 | €94,578 | +€45,525 | +92.8% |
| Trade receivables | 40 | €45,855 | €80,055 | +€34,200 | +74.6% |
| Other amounts receivable | 41 | €3,198 | €14,523 | +€11,325 | +354% |
| Cash at bank and in hand | 54/58 | €58,965 | €79,984 | +€21,019 | +35.6% |
| Deferred charges and accrued income | 490/1 | €227 | €227 | = | 0.0% |
| Total equity and liabilities | 10/49 | €184,145 | €218,689 | +€34,544 | +18.8% |
| Equity | 10/15 | €63,009 | €90,584 | +€27,575 | +43.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,860 | €77,360 | +€27,500 | +55.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,000 | €75,500 | +€27,500 | +57.3% |
| Profit (loss) carried forward | 14 | €6,949 | €7,024 | +€75 | +1.1% |
| Amounts payable | 17/49 | €121,136 | €128,105 | +€6,969 | +5.8% |
| Amounts payable within one year | 42/48 | €70,160 | €127,176 | +€57,016 | +81.3% |
| Current portion of amounts payable after more than one year | 42 | - | €1,319 | +€1,319 | |
| Trade debts | 44 | €61,809 | €109,634 | +€47,825 | +77.4% |
| Suppliers | 440/4 | €61,809 | €109,634 | +€47,825 | +77.4% |
| Taxes, remuneration and social security | 45 | €6,351 | €15,966 | +€9,615 | +151% |
| Taxes | 450/3 | €1,900 | €5,502 | +€3,602 | +190% |
| Remuneration and social security | 454/9 | €4,451 | €10,464 | +€6,013 | +135% |
| Other amounts payable | 47/48 | €2,000 | €257 | -€1,743 | -87.2% |
| Accrued charges and deferred income | 492/3 | €50,976 | €929 | -€50,047 | -98.2% |
| Remuneration, social security and pensions | 62 | €13,173 | €55,641 | +€42,468 | +322% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,000 | €32,000 | = | 0.0% |
| Other operating charges | 640/8 | €272 | €1,814 | +€1,542 | +567% |
| Gross operating margin | 9900 | €73,074 | €133,842 | +€60,768 | +83.2% |
| Operating profit (loss) | 9901 | €27,629 | €44,387 | +€16,758 | +60.7% |
| Financial income | 75/76B | €208 | €36 | -€172 | -82.7% |
| Recurring financial income | 75 | €208 | €36 | -€172 | -82.7% |
| Financial charges | 65/66B | €229 | €735 | +€506 | +221% |
| Recurring financial charges | 65 | €229 | €735 | +€506 | +221% |
| Profit (loss) for the period before taxes | 9903 | €27,608 | €43,688 | +€16,080 | +58.2% |
| Income taxes | 67/77 | €9,267 | €16,113 | +€6,846 | +73.9% |
| Profit (loss) for the period | 9904 | €18,341 | €27,575 | +€9,234 | +50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,341 | €27,575 | +€9,234 | +50.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.