Certate: 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.
Certate
Largest movements
- Cash +€8,415
up €8,415 (+29.9%), from €28,099 to €36,514
mainly Net result for the year (+€22,213) and Receivables within one year (+€751)
- Deferred charges and accrued income +€937
up €937 (+747.7%), from €125 to €1,062
- Receivables within one year -€751
down €751 (-19.9%), from €3,770 to €3,018
- Profit (loss) carried forward +€10,213
up €10,213 (+40.4%), from €25,258 to €35,471
- Tax, wage and social debts -€1,062
down €1,062 (-11.0%), from €9,631 to €8,569
- Other debts -€960
down €960 (-22.9%), from €4,200 to €3,240
- Gross operating margin +€2,263
up €2,263 (+8.1%), from €28,079 to €30,343
- Other operating charges +€402
up €402 (+318.8%), from €126 to €528
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 | €42,194 | €50,794 | +€8,600 | +20.4% |
| Fixed assets | 21/28 | €10,200 | €10,200 | = | 0.0% |
| Tangible fixed assets | 22/27 | €10,200 | €10,200 | = | 0.0% |
| Furniture and vehicles | 24 | €10,200 | €10,200 | = | 0.0% |
| Current assets | 29/58 | €31,994 | €40,594 | +€8,600 | +26.9% |
| Amounts receivable within one year | 40/41 | €3,770 | €3,018 | -€751 | -19.9% |
| Other amounts receivable | 41 | €3,770 | €3,018 | -€751 | -19.9% |
| Cash at bank and in hand | 54/58 | €28,099 | €36,514 | +€8,415 | +29.9% |
| Deferred charges and accrued income | 490/1 | €125 | €1,062 | +€937 | +747.7% |
| Total equity and liabilities | 10/49 | €42,194 | €50,794 | +€8,600 | +20.4% |
| Equity | 10/15 | €28,258 | €38,471 | +€10,213 | +36.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,258 | €35,471 | +€10,213 | +40.4% |
| Amounts payable | 17/49 | €13,935 | €12,323 | -€1,612 | -11.6% |
| Amounts payable within one year | 42/48 | €13,935 | €12,323 | -€1,612 | -11.6% |
| Trade debts | 44 | €104 | €514 | +€410 | +393.4% |
| Suppliers | 440/4 | €104 | €514 | +€410 | +393.4% |
| Taxes, remuneration and social security | 45 | €9,631 | €8,569 | -€1,062 | -11.0% |
| Taxes | 450/3 | €9,631 | €8,569 | -€1,062 | -11.0% |
| Other amounts payable | 47/48 | €4,200 | €3,240 | -€960 | -22.9% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €126 | €528 | +€402 | +318.8% |
| Gross operating margin | 9900 | €28,079 | €30,343 | +€2,263 | +8.1% |
| Operating profit (loss) | 9901 | €27,953 | €29,815 | +€1,861 | +6.7% |
| Financial income | 75/76B | €125 | €286 | +€160 | +128.0% |
| Recurring financial income | 75 | €125 | €286 | +€160 | +128.0% |
| Financial charges | 65/66B | €99 | €105 | +€6 | +6.4% |
| Recurring financial charges | 65 | €99 | €105 | +€6 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €27,980 | €29,995 | +€2,016 | +7.2% |
| Income taxes | 67/77 | €7,719 | €7,783 | +€64 | +0.8% |
| Profit (loss) for the period | 9904 | €20,261 | €22,213 | +€1,952 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,261 | €22,213 | +€1,952 | +9.6% |
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.