Digital Cell Imaging Labs: 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.
Digital Cell Imaging Labs
Largest movements
- Tangible fixed assets -€16,157
down €16,157 (-18.4%), from €87,692 to €71,535
- Cash +€8,398
up €8,398 (+14.9%), from €56,215 to €64,613
mainly Depreciation (+€16,157) and Receivables within one year (+€1,142)
- Reserves -€8,909
down €8,909 (-12.6%), from €70,593 to €61,684
of which Distributable reserves: -€8,909
- Gross operating margin -€1,531
down €1,531 (-14.5%), from €10,553 to €9,022
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,605 | €136,708 | -€8,897 | -6.1% |
| Fixed assets | 21/28 | €87,692 | €71,535 | -€16,157 | -18.4% |
| Tangible fixed assets | 22/27 | €87,692 | €71,535 | -€16,157 | -18.4% |
| Land and buildings | 22 | €87,692 | €71,535 | -€16,157 | -18.4% |
| Current assets | 29/58 | €57,913 | €65,174 | +€7,261 | +12.5% |
| Amounts receivable within one year | 40/41 | €1,184 | €43 | -€1,142 | -96.4% |
| Trade receivables | 40 | €1,100 | €0 | -€1,100 | -100% |
| Other amounts receivable | 41 | €84 | €43 | -€42 | -49.7% |
| Cash at bank and in hand | 54/58 | €56,215 | €64,613 | +€8,398 | +14.9% |
| Deferred charges and accrued income | 490/1 | €514 | €518 | +€4 | +0.9% |
| Total equity and liabilities | 10/49 | €145,605 | €136,708 | -€8,897 | -6.1% |
| Equity | 10/15 | €89,193 | €80,284 | -€8,909 | -10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,593 | €61,684 | -€8,909 | -12.6% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €51,843 | €42,934 | -€8,909 | -17.2% |
| Amounts payable | 17/49 | €56,412 | €56,424 | +€12 | 0.0% |
| Amounts payable within one year | 42/48 | €56,412 | €56,424 | +€12 | 0.0% |
| Trade debts | 44 | €454 | €466 | +€12 | +2.7% |
| Suppliers | 440/4 | €454 | €466 | +€12 | +2.7% |
| Other amounts payable | 47/48 | €55,958 | €55,958 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,157 | €16,157 | = | 0.0% |
| Other operating charges | 640/8 | €1,620 | €1,671 | +€51 | +3.2% |
| Gross operating margin | 9900 | €10,553 | €9,022 | -€1,531 | -14.5% |
| Operating profit (loss) | 9901 | -€7,224 | -€8,807 | -€1,582 | -21.9% |
| Financial income | 75/76B | €90 | €75 | -€15 | -16.8% |
| Recurring financial income | 75 | €90 | €75 | -€15 | -16.8% |
| Financial charges | 65/66B | €150 | €177 | +€27 | +18.0% |
| Recurring financial charges | 65 | €150 | €177 | +€27 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,284 | -€8,909 | -€1,625 | -22.3% |
| Profit (loss) for the period | 9904 | -€7,284 | -€8,909 | -€1,625 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,284 | -€8,909 | -€1,625 | -22.3% |
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 27 October 2026 via checked.be.