CELL-CELL BIO: 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.
CELL-CELL BIO
Largest movements
- Intangible fixed assets +€376,655
up €376,655 (+71.9%), from €523,981 to €900,636
- Cash -€101,180
down €101,180 (-96.7%), from €104,618 to €3,437
mainly Investment in fixed assets (net) (-€611,323) and Debts after one year (-€90,000)
- Receivables within one year +€24,457
up €24,457 (+47.8%), from €51,163 to €75,620
of which Trade receivables: +€72,320
- Other debts +€233,729
new in 2025: €233,729
- Profit (loss) carried forward +€133,451
up €133,451, from -€45,045 to €88,405
- Debts after one year -€90,000
down €90,000 (-45.0%), from €200,000 to €110,000
- Tax, wage and social debts +€31,007
up €31,007 (+139%), from €22,274 to €53,281
of which Remuneration and social security: +€26,116
- Gross operating margin +€322,937
up €322,937 (+71.0%), from €454,550 to €777,487
- Staff costs +€159,648
up €159,648 (+64.8%), from €246,438 to €406,087
- Depreciation +€59,426
up €59,426 (+33.7%), from €176,575 to €236,000
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 | €692,111 | €990,571 | +€298,460 | +43.1% |
| Fixed assets | 21/28 | €535,235 | €910,557 | +€375,322 | +70.1% |
| Intangible fixed assets | 21 | €523,981 | €900,636 | +€376,655 | +71.9% |
| Tangible fixed assets | 22/27 | €11,254 | €9,921 | -€1,333 | -11.8% |
| Plant, machinery and equipment | 23 | €11,254 | €9,921 | -€1,333 | -11.8% |
| Current assets | 29/58 | €156,877 | €80,015 | -€76,862 | -49.0% |
| Amounts receivable within one year | 40/41 | €51,163 | €75,620 | +€24,457 | +47.8% |
| Trade receivables | 40 | - | €72,320 | +€72,320 | |
| Other amounts receivable | 41 | €51,163 | €3,300 | -€47,863 | -93.6% |
| Cash at bank and in hand | 54/58 | €104,618 | €3,437 | -€101,180 | -96.7% |
| Deferred charges and accrued income | 490/1 | €1,096 | €957 | -€139 | -12.7% |
| Total equity and liabilities | 10/49 | €692,111 | €990,571 | +€298,460 | +43.1% |
| Equity | 10/15 | €454,955 | €588,405 | +€133,451 | +29.3% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,045 | €88,405 | +€133,451 | |
| Amounts payable | 17/49 | €237,157 | €402,166 | +€165,009 | +69.6% |
| Amounts payable after more than one year | 17 | €200,000 | €110,000 | -€90,000 | -45.0% |
| Financial debts | 170/4 | €200,000 | €110,000 | -€90,000 | -45.0% |
| Amounts payable within one year | 42/48 | €36,990 | €292,166 | +€255,176 | +690% |
| Trade debts | 44 | €14,716 | €5,156 | -€9,560 | -65.0% |
| Suppliers | 440/4 | €14,716 | €5,156 | -€9,560 | -65.0% |
| Taxes, remuneration and social security | 45 | €22,274 | €53,281 | +€31,007 | +139% |
| Taxes | 450/3 | €154 | €5,045 | +€4,891 | +3,176% |
| Remuneration and social security | 454/9 | €22,120 | €48,236 | +€26,116 | +118% |
| Other amounts payable | 47/48 | - | €233,729 | +€233,729 | |
| Accrued charges and deferred income | 492/3 | €167 | €0 | -€167 | -100% |
| Remuneration, social security and pensions | 62 | €246,438 | €406,087 | +€159,648 | +64.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176,575 | €236,000 | +€59,426 | +33.7% |
| Other operating charges | 640/8 | €9,565 | €2,498 | -€7,067 | -73.9% |
| Gross operating margin | 9900 | €454,550 | €777,487 | +€322,937 | +71.0% |
| Operating profit (loss) | 9901 | €21,972 | €132,902 | +€110,930 | +505% |
| Financial income | 75/76B | €800 | €1,946 | +€1,146 | +143% |
| Recurring financial income | 75 | €800 | €1,946 | +€1,146 | +143% |
| Financial charges | 65/66B | €539 | €1,054 | +€515 | +95.5% |
| Recurring financial charges | 65 | €539 | €1,054 | +€515 | +95.5% |
| Profit (loss) for the period before taxes | 9903 | €22,233 | €133,795 | +€111,561 | +502% |
| Income taxes | 67/77 | €160 | €344 | +€184 | +115% |
| Profit (loss) for the period | 9904 | €22,073 | €133,451 | +€111,377 | +505% |
| Profit (loss) for the period to be appropriated | 9905 | €22,073 | €133,451 | +€111,377 | +505% |
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 14 October 2026 via checked.be.