CERTACCO: 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.
CERTACCO
Largest movements
- Cash -€2,906
down €2,906 (-33.1%), from €8,782 to €5,876
mainly Other debts (-€10,327) and Tax, wage and social debts (-€981)
- Deferred charges and accrued income -€2,323
down €2,323 (-44.8%), from €5,181 to €2,858
- Tangible fixed assets -€849
down €849 (-25.8%), from €3,292 to €2,444
of which Plant, machinery and equipment: -€583
- Receivables within one year -€541
down €541 (-5.3%), from €10,188 to €9,648
of which Trade receivables: -€503
- Other debts -€10,327
down €10,327 (-38.6%), from €26,722 to €16,395
- Reserves +€2,676
up €2,676 (+29.6%), from €9,041 to €11,717
- Trade debts +€1,233
up €1,233 (+2,189%), from €56 to €1,289
- Tax, wage and social debts -€981
down €981 (-17.6%), from €5,580 to €4,599
- Accrued charges and deferred income +€781
up €781 (+74.8%), from €1,045 to €1,826
- Gross operating margin -€3,028
down €3,028 (-25.9%), from €11,701 to €8,673
- Taxes -€841
down €841 (-22.9%), from €3,663 to €2,823
- Financial charges +€358
up €358 (+49.9%), from €717 to €1,075
- Financial income +€278
up €278 (+11,824%), from €2 to €280
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 | €47,444 | €40,826 | -€6,618 | -13.9% |
| Fixed assets | 21/28 | €3,292 | €2,444 | -€849 | -25.8% |
| Tangible fixed assets | 22/27 | €3,292 | €2,444 | -€849 | -25.8% |
| Plant, machinery and equipment | 23 | €1,301 | €718 | -€583 | -44.8% |
| Furniture and vehicles | 24 | €1,991 | €1,726 | -€266 | -13.3% |
| Current assets | 29/58 | €44,151 | €38,382 | -€5,769 | -13.1% |
| Amounts receivable within one year | 40/41 | €10,188 | €9,648 | -€541 | -5.3% |
| Trade receivables | 40 | €10,151 | €9,648 | -€503 | -5.0% |
| Other amounts receivable | 41 | €38 | - | -€38 | |
| Current investments | 50/53 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,782 | €5,876 | -€2,906 | -33.1% |
| Deferred charges and accrued income | 490/1 | €5,181 | €2,858 | -€2,323 | -44.8% |
| Total equity and liabilities | 10/49 | €47,444 | €40,826 | -€6,618 | -13.9% |
| Equity | 10/15 | €14,041 | €16,717 | +€2,676 | +19.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,041 | €11,717 | +€2,676 | +29.6% |
| Distributable reserves | 133 | €9,041 | €11,717 | +€2,676 | +29.6% |
| Amounts payable | 17/49 | €33,403 | €24,109 | -€9,294 | -27.8% |
| Amounts payable within one year | 42/48 | €32,358 | €22,283 | -€10,075 | -31.1% |
| Trade debts | 44 | €56 | €1,289 | +€1,233 | +2,189% |
| Suppliers | 440/4 | €56 | €1,289 | +€1,233 | +2,189% |
| Taxes, remuneration and social security | 45 | €5,580 | €4,599 | -€981 | -17.6% |
| Taxes | 450/3 | €5,580 | €4,599 | -€981 | -17.6% |
| Other amounts payable | 47/48 | €26,722 | €16,395 | -€10,327 | -38.6% |
| Accrued charges and deferred income | 492/3 | €1,045 | €1,826 | +€781 | +74.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,229 | €1,202 | -€27 | -2.2% |
| Other operating charges | 640/8 | €145 | €76 | -€69 | -47.5% |
| Non-recurring operating charges | 66A | - | €242 | +€242 | |
| Gross operating margin | 9900 | €11,701 | €8,673 | -€3,028 | -25.9% |
| Operating profit (loss) | 9901 | €10,327 | €7,153 | -€3,175 | -30.7% |
| Financial income | 75/76B | €2 | €280 | +€278 | +11,824% |
| Recurring financial income | 75 | €2 | €280 | +€278 | +11,824% |
| Financial charges | 65/66B | €717 | €1,075 | +€358 | +49.9% |
| Recurring financial charges | 65 | €717 | €1,075 | +€358 | +49.9% |
| Profit (loss) for the period before taxes | 9903 | €9,612 | €6,358 | -€3,254 | -33.9% |
| Income taxes | 67/77 | €3,663 | €2,823 | -€841 | -22.9% |
| Profit (loss) for the period | 9904 | €5,949 | €3,535 | -€2,414 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,949 | €3,535 | -€2,414 | -40.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.