CERTIBRU: 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.
CERTIBRU
Largest movements
- Cash -€5,610
down €5,610 (-27.1%), from €20,716 to €15,106
mainly Trade debts (-€5,620) and Tax, wage and social debts (-€1,474)
- Trade debts -€5,620
down €5,620 (-47.9%), from €11,725 to €6,104
- Profit (loss) carried forward +€1,484
up €1,484 (+43.7%), from €3,395 to €4,879
- Tax, wage and social debts -€1,474
down €1,474 (-41.0%), from €3,596 to €2,122
- Taxes -€517
down €517 (-87.6%), from €590 to €73
- Other operating charges -€188
down €188 (-31.9%), from €587 to €400
- Financial charges -€79
down €79 (-63.2%), from €125 to €46
- Gross operating margin +€72
up €72 (+3.7%), from €1,931 to €2,003
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 | €20,716 | €15,106 | -€5,610 | -27.1% |
| Current assets | 29/58 | €20,716 | €15,106 | -€5,610 | -27.1% |
| Cash at bank and in hand | 54/58 | €20,716 | €15,106 | -€5,610 | -27.1% |
| Total equity and liabilities | 10/49 | €20,716 | €15,106 | -€5,610 | -27.1% |
| Equity | 10/15 | €5,395 | €6,879 | +€1,484 | +27.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,395 | €4,879 | +€1,484 | +43.7% |
| Amounts payable | 17/49 | €15,321 | €8,226 | -€7,094 | -46.3% |
| Amounts payable within one year | 42/48 | €15,321 | €8,226 | -€7,094 | -46.3% |
| Trade debts | 44 | €11,725 | €6,104 | -€5,620 | -47.9% |
| Suppliers | 440/4 | €11,725 | €6,104 | -€5,620 | -47.9% |
| Taxes, remuneration and social security | 45 | €3,596 | €2,122 | -€1,474 | -41.0% |
| Taxes | 450/3 | €3,596 | €2,122 | -€1,474 | -41.0% |
| Other operating charges | 640/8 | €587 | €400 | -€188 | -31.9% |
| Gross operating margin | 9900 | €1,931 | €2,003 | +€72 | +3.7% |
| Operating profit (loss) | 9901 | €1,344 | €1,603 | +€259 | +19.3% |
| Financial charges | 65/66B | €125 | €46 | -€79 | -63.2% |
| Recurring financial charges | 65 | €125 | €46 | -€79 | -63.2% |
| Profit (loss) for the period before taxes | 9903 | €1,219 | €1,557 | +€338 | +27.7% |
| Income taxes | 67/77 | €590 | €73 | -€517 | -87.6% |
| Profit (loss) for the period | 9904 | €629 | €1,484 | +€855 | +136% |
| Profit (loss) for the period to be appropriated | 9905 | €629 | €1,484 | +€855 | +136% |
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 17 October 2026 via checked.be.