Certafri: what changed
Two fiscal 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.
Certafri
Largest movements
- Cash -€952
down €952 (-13.4%), from €7,104 to €6,152
mainly Net result for the year (-€952)
- Profit (loss) carried forward -€952
down €952 (-46.4%), from -€2,052 to -€3,004
- Gross operating margin -€699
down €699 (-932.6%), from -€75 to -€774
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.
Cash bridge derived
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 | €7,104 | €6,152 | -€952 | -13.4% |
| Current assets | 29/58 | €7,104 | €6,152 | -€952 | -13.4% |
| Cash at bank and in hand | 54/58 | €7,104 | €6,152 | -€952 | -13.4% |
| Total equity and liabilities | 10/49 | €7,104 | €6,152 | -€952 | -13.4% |
| Equity | 10/15 | €7,104 | €6,152 | -€952 | -13.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €3,155 | €3,155 | = | 0.0% |
| Distributable reserves | 133 | €3,155 | €3,155 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,052 | -€3,004 | -€952 | -46.4% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€75 | -€774 | -€699 | -932.6% |
| Operating profit (loss) | 9901 | -€193 | -€894 | -€701 | -363.4% |
| Financial charges | 65/66B | €51 | €58 | +€7 | +12.7% |
| Recurring financial charges | 65 | €51 | €58 | +€7 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | -€244 | -€952 | -€708 | -290.1% |
| Profit (loss) for the period | 9904 | -€244 | -€952 | -€708 | -290.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€244 | -€952 | -€708 | -290.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.