CERTI-TASTE: 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.
CERTI-TASTE
Largest movements
- Tangible fixed assets +€51,304
up €51,304 (+367%), from €13,966 to €65,270
of which Furniture and vehicles: +€51,629
- Cash -€26,067
down €26,067 (-93.2%), from €27,967 to €1,900
mainly Investment in fixed assets (net) (-€65,780) and Receivables within one year (-€2,000)
- Receivables within one year +€2,000
up €2,000 (+100%), from €2,000 to €4,000
- Other debts +€20,424
up €20,424 (+1,032%), from €1,980 to €22,404
- Reserves +€3,685
up €3,685 (+15.0%), from €24,535 to €28,220
of which Distributable reserves: +€3,685
- Tax, wage and social debts +€3,128
up €3,128 (+131%), from €2,394 to €5,522
- Gross operating margin +€15,373
up €15,373 (+207%), from €7,410 to €22,783
- Depreciation +€9,151
up €9,151 (+172%), from €5,325 to €14,476
- Other operating charges +€1,746
up €1,746 (+346%), from €505 to €2,251
- Taxes +€1,600
up €1,600 (+224%), from €715 to €2,315
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.
Derived cash bridge
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 | €43,933 | €71,170 | +€27,237 | +62.0% |
| Fixed assets | 21/28 | €13,966 | €65,270 | +€51,304 | +367% |
| Tangible fixed assets | 22/27 | €13,966 | €65,270 | +€51,304 | +367% |
| Plant, machinery and equipment | 23 | €1,438 | €1,113 | -€325 | -22.6% |
| Furniture and vehicles | 24 | €12,528 | €64,157 | +€51,629 | +412% |
| Current assets | 29/58 | €29,967 | €5,900 | -€24,067 | -80.3% |
| Amounts receivable within one year | 40/41 | €2,000 | €4,000 | +€2,000 | +100% |
| Other amounts receivable | 41 | €2,000 | €4,000 | +€2,000 | +100% |
| Cash at bank and in hand | 54/58 | €27,967 | €1,900 | -€26,067 | -93.2% |
| Total equity and liabilities | 10/49 | €43,933 | €71,170 | +€27,237 | +62.0% |
| Equity | 10/15 | €39,535 | €43,220 | +€3,685 | +9.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Capital | 10 | €15,000 | €15,000 | = | 0.0% |
| Issued capital | 100 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €24,535 | €28,220 | +€3,685 | +15.0% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Legal reserve | 130 | €1,500 | €1,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €41 | €41 | = | 0.0% |
| Distributable reserves | 133 | €22,994 | €26,679 | +€3,685 | +16.0% |
| Amounts payable | 17/49 | €4,398 | €27,950 | +€23,552 | +536% |
| Amounts payable within one year | 42/48 | €4,398 | €27,950 | +€23,552 | +536% |
| Trade debts | 44 | €24 | €24 | = | 0.0% |
| Suppliers | 440/4 | €24 | €24 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,394 | €5,522 | +€3,128 | +131% |
| Taxes | 450/3 | €2,394 | €5,522 | +€3,128 | +131% |
| Other amounts payable | 47/48 | €1,980 | €22,404 | +€20,424 | +1,032% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,325 | €14,476 | +€9,151 | +172% |
| Other operating charges | 640/8 | €505 | €2,251 | +€1,746 | +346% |
| Gross operating margin | 9900 | €7,410 | €22,783 | +€15,373 | +207% |
| Operating profit (loss) | 9901 | €1,580 | €6,056 | +€4,476 | +283% |
| Financial charges | 65/66B | €88 | €56 | -€32 | -36.4% |
| Recurring financial charges | 65 | €88 | €56 | -€32 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €1,492 | €6,000 | +€4,508 | +302% |
| Income taxes | 67/77 | €715 | €2,315 | +€1,600 | +224% |
| Profit (loss) for the period | 9904 | €777 | €3,685 | +€2,908 | +374% |
| Profit (loss) for the period to be appropriated | 9905 | €777 | €3,685 | +€2,908 | +374% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.