CERTALARM: 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.
CERTALARM
Largest movements
- Cash -€25,539
no longer reported in 2023 (was €25,539)
- Receivables within one year +€17,163
up €17,163 (+106.0%), from €16,197 to €33,359
of which Other amounts receivable: +€25,328
- Deferred charges and accrued income +€986
new in 2023: €986
- Profit (loss) carried forward -€17,285
down €17,285 (-49.6%), from €34,868 to €17,582
- Accrued charges and deferred income +€8,270
new in 2023: €8,270
- Trade debts +€1,625
up €1,625 (+32.1%), from €5,069 to €6,695
- Financial income -€275,002
no longer reported in 2023 (was €275,002)
- Gross operating margin -€8,340
down €8,340, from €1,387 to -€6,953
- Other operating charges +€500
new in 2023: €500
From the 2021 result to the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,469 | €35,079 | -€7,390 | -17.4% |
| Fixed assets | 21/28 | €734 | €734 | = | 0.0% |
| Financial fixed assets | 28 | €734 | €734 | = | 0.0% |
| Current assets | 29/58 | €41,735 | €34,346 | -€7,390 | -17.7% |
| Amounts receivable within one year | 40/41 | €16,197 | €33,359 | +€17,163 | +106.0% |
| Trade receivables | 40 | €15,527 | €7,362 | -€8,165 | -52.6% |
| Other amounts receivable | 41 | €669 | €25,997 | +€25,328 | +3785.0% |
| Cash at bank and in hand | 54/58 | €25,539 | - | -€25,539 | |
| Deferred charges and accrued income | 490/1 | - | €986 | +€986 | |
| Total equity and liabilities | 10/49 | €42,469 | €35,079 | -€7,390 | -17.4% |
| Equity | 10/15 | €34,868 | €17,582 | -€17,285 | -49.6% |
| Profit (loss) carried forward | 14 | €34,868 | €17,582 | -€17,285 | -49.6% |
| Amounts payable | 17/49 | €7,601 | €17,497 | +€9,896 | +130.2% |
| Amounts payable within one year | 42/48 | €7,601 | €9,227 | +€1,625 | +21.4% |
| Trade debts | 44 | €5,069 | €6,695 | +€1,625 | +32.1% |
| Suppliers | 440/4 | €5,069 | €6,695 | +€1,625 | +32.1% |
| Advances received on contracts in progress | 46 | €2,532 | €2,532 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €8,270 | +€8,270 | |
| Other operating charges | 640/8 | - | €500 | +€500 | |
| Gross operating margin | 9900 | €1,387 | -€6,953 | -€8,340 | |
| Operating profit (loss) | 9901 | €1,387 | -€7,453 | -€8,840 | |
| Financial income | 75/76B | €275,002 | - | -€275,002 | |
| Recurring financial income | 75 | €275,002 | - | -€275,002 | |
| Financial charges | 65/66B | €361 | €317 | -€44 | -12.1% |
| Recurring financial charges | 65 | €361 | €317 | -€44 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €276,028 | -€7,770 | -€283,798 | |
| Profit (loss) for the period | 9904 | €276,028 | -€7,770 | -€283,798 | |
| Profit (loss) for the period to be appropriated | 9905 | €276,028 | -€7,770 | -€283,798 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.