CELLTEST: 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.
CELLTEST
Largest movements
- Cash +€3,898
up €3,898 (+60.7%), from €6,424 to €10,323
mainly Other debts (+€30,000) and Depreciation (+€2,861)
- Tangible fixed assets -€2,643
down €2,643 (-30.8%), from €8,575 to €5,932
- Formation expenses -€218
down €218 (-33.9%), from €642 to €424
- Other debts +€30,000
up €30,000 (+46.2%), from €65,000 to €95,000
- Profit (loss) carried forward -€29,081
down €29,081 (-39.9%), from -€72,840 to -€101,921
- Gross operating margin +€3,463
up €3,463 (+11.7%), from -€29,487 to -€26,024
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 | €17,395 | €18,489 | +€1,094 | +6.3% |
| Formation expenses | 20 | €642 | €424 | -€218 | -33.9% |
| Fixed assets | 21/28 | €8,575 | €5,932 | -€2,643 | -30.8% |
| Tangible fixed assets | 22/27 | €8,575 | €5,932 | -€2,643 | -30.8% |
| Plant, machinery and equipment | 23 | €8,575 | €5,932 | -€2,643 | -30.8% |
| Current assets | 29/58 | €8,178 | €12,134 | +€3,956 | +48.4% |
| Amounts receivable within one year | 40/41 | €1,127 | €1,165 | +€38 | +3.4% |
| Other amounts receivable | 41 | €1,127 | €1,165 | +€38 | +3.4% |
| Cash at bank and in hand | 54/58 | €6,424 | €10,323 | +€3,898 | +60.7% |
| Deferred charges and accrued income | 490/1 | €626 | €646 | +€19 | +3.1% |
| Total equity and liabilities | 10/49 | €17,395 | €18,489 | +€1,094 | +6.3% |
| Equity | 10/15 | -€47,840 | -€76,921 | -€29,081 | -60.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,840 | -€101,921 | -€29,081 | -39.9% |
| Amounts payable | 17/49 | €65,235 | €95,410 | +€30,176 | +46.3% |
| Amounts payable within one year | 42/48 | €65,235 | €95,410 | +€30,176 | +46.3% |
| Trade debts | 44 | €235 | €410 | +€176 | +74.8% |
| Suppliers | 440/4 | €235 | €410 | +€176 | +74.8% |
| Other amounts payable | 47/48 | €65,000 | €95,000 | +€30,000 | +46.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,861 | €2,861 | -€0 | 0.0% |
| Other operating charges | 640/8 | €46 | €46 | = | 0.0% |
| Gross operating margin | 9900 | -€29,487 | -€26,024 | +€3,463 | +11.7% |
| Operating profit (loss) | 9901 | -€32,394 | -€28,931 | +€3,463 | +10.7% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €145 | €150 | +€5 | +3.4% |
| Recurring financial charges | 65 | €145 | €150 | +€5 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€32,536 | -€29,081 | +€3,455 | +10.6% |
| Profit (loss) for the period | 9904 | -€32,536 | -€29,081 | +€3,455 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,536 | -€29,081 | +€3,455 | +10.6% |
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 18 October 2026 via checked.be.