iCelebrate: 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.
iCelebrate
Largest movements
- Stocks and contracts -€6,592
down €6,592 (-36.4%), from €18,130 to €11,538
- Cash +€4,861
up €4,861 (+21.5%), from €22,618 to €27,479
mainly Net result for the year (+€15,631) and Stocks and contracts (+€6,592)
- Tangible fixed assets -€4,655
down €4,655 (-24.8%), from €18,750 to €14,096
of which Furniture and vehicles: -€2,655
- Receivables within one year -€716
no longer reported in 2025 (was €716)
- Profit (loss) carried forward +€15,631
up €15,631 (+73.8%), from -€21,177 to -€5,546
- Other debts -€13,513
down €13,513 (-33.6%), from €40,166 to €26,653
- Tax, wage and social debts -€9,529
down €9,529 (-58.7%), from €16,221 to €6,693
of which Remuneration and social security: -€7,092
- Staff costs -€45,745
down €45,745 (-86.8%), from €52,698 to €6,953
- Gross operating margin -€21,925
down €21,925 (-40.0%), from €54,848 to €32,923
- Taxes +€1,908
up €1,908 (+730%), from €261 to €2,169
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 | €62,714 | €55,613 | -€7,101 | -11.3% |
| Fixed assets | 21/28 | €21,250 | €16,596 | -€4,655 | -21.9% |
| Tangible fixed assets | 22/27 | €18,750 | €14,096 | -€4,655 | -24.8% |
| Plant, machinery and equipment | 23 | €700 | €359 | -€341 | -48.7% |
| Furniture and vehicles | 24 | €11,896 | €9,241 | -€2,655 | -22.3% |
| Other tangible fixed assets | 26 | €6,155 | €4,496 | -€1,659 | -27.0% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €41,464 | €39,017 | -€2,447 | -5.9% |
| Stocks and contracts in progress | 3 | €18,130 | €11,538 | -€6,592 | -36.4% |
| Stocks | 30/36 | €18,130 | €11,538 | -€6,592 | -36.4% |
| Amounts receivable within one year | 40/41 | €716 | - | -€716 | |
| Trade receivables | 40 | €716 | - | -€716 | |
| Cash at bank and in hand | 54/58 | €22,618 | €27,479 | +€4,861 | +21.5% |
| Total equity and liabilities | 10/49 | €62,714 | €55,613 | -€7,101 | -11.3% |
| Equity | 10/15 | -€2,389 | €13,243 | +€15,631 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,788 | €16,788 | = | 0.0% |
| Distributable reserves | 133 | €16,788 | €16,788 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,177 | -€5,546 | +€15,631 | +73.8% |
| Amounts payable | 17/49 | €65,103 | €42,370 | -€22,733 | -34.9% |
| Amounts payable within one year | 42/48 | €65,103 | €42,370 | -€22,733 | -34.9% |
| Trade debts | 44 | €8,715 | €9,024 | +€309 | +3.5% |
| Suppliers | 440/4 | €8,715 | €9,024 | +€309 | +3.5% |
| Taxes, remuneration and social security | 45 | €16,221 | €6,693 | -€9,529 | -58.7% |
| Taxes | 450/3 | €9,130 | €6,693 | -€2,437 | -26.7% |
| Remuneration and social security | 454/9 | €7,092 | - | -€7,092 | |
| Other amounts payable | 47/48 | €40,166 | €26,653 | -€13,513 | -33.6% |
| Remuneration, social security and pensions | 62 | €52,698 | €6,953 | -€45,745 | -86.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,216 | €5,712 | -€505 | -8.1% |
| Other operating charges | 640/8 | €2,093 | €1,887 | -€206 | -9.8% |
| Gross operating margin | 9900 | €54,848 | €32,923 | -€21,925 | -40.0% |
| Operating profit (loss) | 9901 | -€6,160 | €18,371 | +€24,531 | |
| Financial income | 75/76B | €84 | €30 | -€55 | -64.7% |
| Recurring financial income | 75 | €84 | €30 | -€55 | -64.7% |
| Financial charges | 65/66B | €366 | €600 | +€235 | +64.1% |
| Recurring financial charges | 65 | €366 | €600 | +€235 | +64.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,441 | €17,800 | +€24,242 | |
| Income taxes | 67/77 | €261 | €2,169 | +€1,908 | +730% |
| Profit (loss) for the period | 9904 | -€6,703 | €15,631 | +€22,334 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,703 | €15,631 | +€22,334 |
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 23 October 2026 via checked.be.