ID Celis: 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.
ID Celis
Largest movements
- Cash +€130,676
up €130,676 (+311,578%), from €42 to €130,718
mainly Other debts (+€242,574) and Net result for the year (+€31,080)
- Tangible fixed assets +€111,459
up €111,459 (+325%), from €34,327 to €145,786
- Stocks and contracts +€10,669
new in 2025: €10,669
- Deferred charges and accrued income +€3,717
new in 2025: €3,717
- Other debts +€242,574
up €242,574 (+471%), from €51,476 to €294,050
- Profit (loss) carried forward +€31,080
up €31,080 (+57.2%), from -€54,329 to -€23,249
- Debts after one year -€8,678
no longer reported in 2025 (was €8,678)
- Trade debts -€4,974
down €4,974 (-89.1%), from €5,583 to €609
- Gross operating margin +€37,205
up €37,205 (+1,545%), from €2,409 to €39,614
- Depreciation -€13,058
down €13,058 (-99.7%), from €13,102 to €44
- Other operating charges -€1,793
down €1,793 (-60.5%), from €2,961 to €1,168
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 | €34,759 | €292,340 | +€257,580 | +741% |
| Fixed assets | 21/28 | €34,327 | €145,786 | +€111,459 | +325% |
| Tangible fixed assets | 22/27 | €34,327 | €145,786 | +€111,459 | +325% |
| Furniture and vehicles | 24 | €34,327 | €145,786 | +€111,459 | +325% |
| Current assets | 29/58 | €432 | €146,554 | +€146,122 | +33,843% |
| Stocks and contracts in progress | 3 | - | €10,669 | +€10,669 | |
| Stocks | 30/36 | - | €10,669 | +€10,669 | |
| Amounts receivable within one year | 40/41 | €390 | €1,450 | +€1,060 | +272% |
| Trade receivables | 40 | - | €1,450 | +€1,450 | |
| Other amounts receivable | 41 | €390 | - | -€390 | |
| Cash at bank and in hand | 54/58 | €42 | €130,718 | +€130,676 | +311,578% |
| Deferred charges and accrued income | 490/1 | - | €3,717 | +€3,717 | |
| Total equity and liabilities | 10/49 | €34,759 | €292,340 | +€257,580 | +741% |
| Equity | 10/15 | -€33,869 | -€2,789 | +€31,080 | +91.8% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€54,329 | -€23,249 | +€31,080 | +57.2% |
| Amounts payable | 17/49 | €68,629 | €295,129 | +€226,500 | +330% |
| Amounts payable after more than one year | 17 | €8,678 | - | -€8,678 | |
| Financial debts | 170/4 | €8,678 | - | -€8,678 | |
| Amounts payable within one year | 42/48 | €59,950 | €295,129 | +€235,178 | +392% |
| Current portion of amounts payable after more than one year | 42 | €2,891 | - | -€2,891 | |
| Trade debts | 44 | €5,583 | €609 | -€4,974 | -89.1% |
| Suppliers | 440/4 | €5,583 | €609 | -€4,974 | -89.1% |
| Taxes, remuneration and social security | 45 | - | €469 | +€469 | |
| Taxes | 450/3 | - | €469 | +€469 | |
| Other amounts payable | 47/48 | €51,476 | €294,050 | +€242,574 | +471% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,102 | €44 | -€13,058 | -99.7% |
| Other operating charges | 640/8 | €2,961 | €1,168 | -€1,793 | -60.5% |
| Non-recurring operating charges | 66A | €1,708 | €6,796 | +€5,088 | +298% |
| Gross operating margin | 9900 | €2,409 | €39,614 | +€37,205 | +1,545% |
| Operating profit (loss) | 9901 | -€15,362 | €31,606 | +€46,968 | |
| Financial income | 75/76B | €107 | - | -€107 | |
| Recurring financial income | 75 | €107 | - | -€107 | |
| Financial charges | 65/66B | €758 | €525 | -€232 | -30.7% |
| Recurring financial charges | 65 | €758 | €525 | -€232 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,013 | €31,080 | +€47,093 | |
| Profit (loss) for the period | 9904 | -€16,013 | €31,080 | +€47,093 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,013 | €31,080 | +€47,093 |
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 20 October 2026 via checked.be.