LE PETIT NUAGE: 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.
LE PETIT NUAGE
Largest movements
- Receivables within one year +€31,442
up €31,442 (+25.5%), from €123,103 to €154,545
of which Other amounts receivable: +€50,146
- Tangible fixed assets +€3,158
up €3,158 (+8.2%), from €38,410 to €41,569
of which Furniture and vehicles: +€3,362
- Cash +€2,805
up €2,805 (+244%), from €1,149 to €3,954
mainly Net result for the year (+€40,565) and Depreciation (+€15,342)
- Profit (loss) carried forward +€40,565
up €40,565 (+40.0%), from €101,412 to €141,977
- Trade debts -€10,339
down €10,339 (-25.3%), from €40,826 to €30,487
- Advances received +€6,017
new in 2025: €6,017
- Turnover +€149,627
new in 2025: €149,627
- Purchases and services +€102,439
new in 2025: €102,439
- Gross operating margin -€29,812
down €29,812 (-36.6%), from €81,357 to €51,545
- Taxes -€8,673
no longer reported in 2025 (was €8,673)
- Depreciation +€7,746
up €7,746 (+102%), from €7,596 to €15,342
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 | €164,236 | €200,068 | +€35,832 | +21.8% |
| Fixed assets | 21/28 | €38,410 | €41,569 | +€3,158 | +8.2% |
| Tangible fixed assets | 22/27 | €38,410 | €41,569 | +€3,158 | +8.2% |
| Plant, machinery and equipment | 23 | €365 | €161 | -€204 | -55.9% |
| Furniture and vehicles | 24 | €38,046 | €41,408 | +€3,362 | +8.8% |
| Current assets | 29/58 | €125,826 | €158,499 | +€32,673 | +26.0% |
| Amounts receivable within one year | 40/41 | €123,103 | €154,545 | +€31,442 | +25.5% |
| Trade receivables | 40 | €58,446 | €39,742 | -€18,704 | -32.0% |
| Other amounts receivable | 41 | €64,658 | €114,804 | +€50,146 | +77.6% |
| Cash at bank and in hand | 54/58 | €1,149 | €3,954 | +€2,805 | +244% |
| Deferred charges and accrued income | 490/1 | €1,573 | - | -€1,573 | |
| Total equity and liabilities | 10/49 | €164,236 | €200,068 | +€35,832 | +21.8% |
| Equity | 10/15 | €109,772 | €150,337 | +€40,565 | +37.0% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Capital | 10 | €6,500 | €6,500 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,100 | €12,100 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,412 | €141,977 | +€40,565 | +40.0% |
| Amounts payable | 17/49 | €54,464 | €49,731 | -€4,733 | -8.7% |
| Amounts payable within one year | 42/48 | €54,464 | €49,731 | -€4,733 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €2,996 | €2,682 | -€314 | -10.5% |
| Trade debts | 44 | €40,826 | €30,487 | -€10,339 | -25.3% |
| Suppliers | 440/4 | €40,826 | €30,487 | -€10,339 | -25.3% |
| Advances received on contracts in progress | 46 | - | €6,017 | +€6,017 | |
| Taxes, remuneration and social security | 45 | €10,643 | €10,545 | -€97 | -0.9% |
| Taxes | 450/3 | €10,643 | €10,545 | -€97 | -0.9% |
| Turnover | 70 | - | €149,627 | +€149,627 | |
| Non-recurring operating income | 76A | €4,245 | - | -€4,245 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €102,439 | +€102,439 | |
| Remuneration, social security and pensions | 62 | €161 | - | -€161 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,596 | €15,342 | +€7,746 | +102% |
| Other operating charges | 640/8 | €3,634 | €636 | -€2,998 | -82.5% |
| Gross operating margin | 9900 | €81,357 | €51,545 | -€29,812 | -36.6% |
| Operating profit (loss) | 9901 | €69,967 | €35,568 | -€34,399 | -49.2% |
| Financial income | 75/76B | €0 | €5,386 | +€5,386 | +7,694,086% |
| Recurring financial income | 75 | €0 | €5,386 | +€5,386 | +7,694,086% |
| Financial charges | 65/66B | €794 | €389 | -€405 | -51.0% |
| Recurring financial charges | 65 | €794 | €389 | -€405 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | €69,173 | €40,565 | -€28,608 | -41.4% |
| Income taxes | 67/77 | €8,673 | - | -€8,673 | |
| Profit (loss) for the period | 9904 | €60,500 | €40,565 | -€19,935 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,500 | €40,565 | -€19,935 | -33.0% |
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 19 October 2026 via checked.be.