CERTE Conseil: 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.
CERTE Conseil
Largest movements
- Tangible fixed assets -€16,513
down €16,513 (-40.0%), from €41,239 to €24,726
of which Furniture and vehicles: -€10,153
- Receivables within one year -€4,834
down €4,834 (-7.6%), from €63,368 to €58,533
- Cash -€1,521
down €1,521 (-100.0%), from €1,521 to €0
mainly Net result for the year (-€15,258) and Trade debts (-€6,852)
- Profit (loss) carried forward -€15,258
down €15,258 (-46.2%), from €33,026 to €17,768
- Trade debts -€6,852
down €6,852 (-100.0%), from €6,852 to €0
- Gross operating margin +€10,491
up €10,491, from -€8,939 to €1,553
- Depreciation -€207
down €207 (-1.2%), from €16,720 to €16,513
- Taxes -€138
down €138 (-100.0%), from €138 to €0
- Financial charges +€104
up €104 (+345.0%), from €30 to €134
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 | €106,128 | €83,260 | -€22,868 | -21.5% |
| Fixed assets | 21/28 | €41,239 | €24,726 | -€16,513 | -40.0% |
| Tangible fixed assets | 22/27 | €41,239 | €24,726 | -€16,513 | -40.0% |
| Furniture and vehicles | 24 | €18,894 | €8,742 | -€10,153 | -53.7% |
| Other tangible fixed assets | 26 | €22,345 | €15,985 | -€6,360 | -28.5% |
| Current assets | 29/58 | €64,889 | €58,533 | -€6,355 | -9.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €63,368 | €58,533 | -€4,834 | -7.6% |
| Other amounts receivable | 41 | €63,368 | €58,533 | -€4,834 | -7.6% |
| Cash at bank and in hand | 54/58 | €1,521 | €0 | -€1,521 | -100.0% |
| Total equity and liabilities | 10/49 | €106,128 | €83,260 | -€22,868 | -21.5% |
| Equity | 10/15 | €98,517 | €83,260 | -€15,258 | -15.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €62,991 | €62,991 | = | 0.0% |
| Distributable reserves | 133 | €62,991 | €62,991 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,026 | €17,768 | -€15,258 | -46.2% |
| Amounts payable | 17/49 | €7,610 | €0 | -€7,610 | -100.0% |
| Amounts payable within one year | 42/48 | €7,610 | €0 | -€7,610 | -100.0% |
| Trade debts | 44 | €6,852 | €0 | -€6,852 | -100.0% |
| Suppliers | 440/4 | €6,852 | €0 | -€6,852 | -100.0% |
| Taxes, remuneration and social security | 45 | €759 | €0 | -€759 | -100.0% |
| Taxes | 450/3 | €759 | €0 | -€759 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,720 | €16,513 | -€207 | -1.2% |
| Other operating charges | 640/8 | €197 | €164 | -€34 | -17.1% |
| Gross operating margin | 9900 | -€8,939 | €1,553 | +€10,491 | |
| Operating profit (loss) | 9901 | -€25,856 | -€15,124 | +€10,732 | +41.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €30 | €134 | +€104 | +345.0% |
| Recurring financial charges | 65 | €30 | €134 | +€104 | +345.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,886 | -€15,258 | +€10,628 | +41.1% |
| Income taxes | 67/77 | €138 | €0 | -€138 | -100.0% |
| Profit (loss) for the period | 9904 | -€26,024 | -€15,258 | +€10,767 | +41.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,024 | -€15,258 | +€10,767 | +41.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.