CertiCat Solutions: 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.
CertiCat Solutions
Largest movements
- Cash +€24,214
up €24,214 (+73.8%), from €32,797 to €57,011
mainly Net result for the year (+€29,352) and Trade debts (+€5,128)
- Receivables within one year +€8,709
up €8,709 (+16.4%), from €53,076 to €61,785
of which Other amounts receivable: +€10,473
- Reserves +€27,686
up €27,686 (+49.0%), from €56,476 to €84,162
- Trade debts +€5,128
up €5,128 (+151%), from €3,400 to €8,528
- Other debts +€1,666
new in 2025: €1,666
- Tax, wage and social debts -€1,616
down €1,616 (-7.9%), from €20,335 to €18,720
- Gross operating margin +€19,967
up €19,967 (+114%), from €17,528 to €37,494
- Financial income +€5,055
up €5,055 (+2,694%), from €188 to €5,243
- Taxes +€4,976
up €4,976 (+120%), from €4,162 to €9,138
- Financial charges +€3,061
up €3,061 (+671%), from €456 to €3,517
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 | €86,212 | €119,075 | +€32,864 | +38.1% |
| Current assets | 29/58 | €86,212 | €119,075 | +€32,864 | +38.1% |
| Amounts receivable within one year | 40/41 | €53,076 | €61,785 | +€8,709 | +16.4% |
| Trade receivables | 40 | €52,146 | €50,382 | -€1,764 | -3.4% |
| Other amounts receivable | 41 | €930 | €11,403 | +€10,473 | +1,126% |
| Cash at bank and in hand | 54/58 | €32,797 | €57,011 | +€24,214 | +73.8% |
| Deferred charges and accrued income | 490/1 | €339 | €279 | -€60 | -17.6% |
| Total equity and liabilities | 10/49 | €86,212 | €119,075 | +€32,864 | +38.1% |
| Equity | 10/15 | €62,476 | €90,162 | +€27,686 | +44.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €56,476 | €84,162 | +€27,686 | +49.0% |
| Distributable reserves | 133 | €56,476 | €84,162 | +€27,686 | +49.0% |
| Amounts payable | 17/49 | €23,735 | €28,913 | +€5,178 | +21.8% |
| Amounts payable within one year | 42/48 | €23,735 | €28,913 | +€5,178 | +21.8% |
| Trade debts | 44 | €3,400 | €8,528 | +€5,128 | +151% |
| Suppliers | 440/4 | €3,400 | €8,528 | +€5,128 | +151% |
| Taxes, remuneration and social security | 45 | €20,335 | €18,720 | -€1,616 | -7.9% |
| Taxes | 450/3 | €20,335 | €18,720 | -€1,616 | -7.9% |
| Other amounts payable | 47/48 | - | €1,666 | +€1,666 | |
| Other operating charges | 640/8 | €709 | €731 | +€22 | +3.1% |
| Gross operating margin | 9900 | €17,528 | €37,494 | +€19,967 | +114% |
| Operating profit (loss) | 9901 | €16,819 | €36,763 | +€19,945 | +119% |
| Financial income | 75/76B | €188 | €5,243 | +€5,055 | +2,694% |
| Recurring financial income | 75 | €188 | €5,243 | +€5,055 | +2,694% |
| Financial charges | 65/66B | €456 | €3,517 | +€3,061 | +671% |
| Recurring financial charges | 65 | €456 | €3,517 | +€3,061 | +671% |
| Profit (loss) for the period before taxes | 9903 | €16,551 | €38,490 | +€21,939 | +133% |
| Income taxes | 67/77 | €4,162 | €9,138 | +€4,976 | +120% |
| Profit (loss) for the period | 9904 | €12,388 | €29,352 | +€16,964 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €12,388 | €29,352 | +€16,964 | +137% |
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 16 October 2026 via checked.be.