CERTDIAM: 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.
CERTDIAM
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Financial charges -€355
no longer reported in 2024 (was €355)
- Financial income -€277
no longer reported in 2024 (was €277)
- Gross operating margin +€64
no longer reported in 2024 (was -€64)
- Purchases and services -€64
no longer reported in 2024 (was €64)
- Taxes -€42
no longer reported in 2024 (was €42)
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,912 | €7,912 | -€0 | 0.0% |
| Current assets | 29/58 | €7,912 | €7,912 | -€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €5,664 | €5,663 | -€1 | 0.0% |
| Other amounts receivable | 41 | €5,664 | €5,663 | -€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €2,249 | €2,249 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €7,912 | €7,912 | -€0 | 0.0% |
| Equity | 10/15 | €7,912 | €7,912 | -€0 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,688 | -€10,688 | -€0 | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €64 | - | -€64 | |
| Gross operating margin | 9900 | -€64 | - | +€64 | |
| Operating profit (loss) | 9901 | -€64 | - | +€64 | |
| Financial income | 75/76B | €277 | - | -€277 | |
| Recurring financial income | 75 | €277 | - | -€277 | |
| Financial charges | 65/66B | €355 | - | -€355 | |
| Recurring financial charges | 65 | €355 | - | -€355 | |
| Profit (loss) for the period before taxes | 9903 | -€142 | - | +€142 | |
| Income taxes | 67/77 | €42 | - | -€42 | |
| Profit (loss) for the period | 9904 | -€184 | - | +€184 | |
| Profit (loss) for the period to be appropriated | 9905 | -€184 | - | +€184 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.