CertiClear: what changed
Two fiscal 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.
CertiClear
Largest movements
- Receivables within one year +€13,231
up €13,231 (+100.3%), from €13,190 to €26,421
of which Other amounts receivable: +€14,980
- Tangible fixed assets -€5,838
down €5,838 (-22.8%), from €25,621 to €19,783
- Cash +€1,681
up €1,681 (+160.0%), from €1,051 to €2,731
mainly Net result for the year (+€7,972) and Depreciation (+€7,638)
- Reserves +€7,972
up €7,972 (+1036.3%), from €769 to €8,741
- Debts after one year -€6,567
down €6,567 (-37.2%), from €17,660 to €11,093
- Tax, wage and social debts +€5,565
up €5,565 (+102.7%), from €5,420 to €10,985
- Accrued charges and deferred income +€1,920
new in 2025: €1,920
- Gross operating margin +€12,612
up €12,612 (+147.9%), from €8,526 to €21,138
- Depreciation +€3,910
up €3,910 (+104.8%), from €3,729 to €7,638
- Taxes +€2,405
up €2,405 (+138.6%), from €1,735 to €4,139
- Other operating charges -€841
down €841 (-58.8%), from €1,429 to €588
- Financial income +€414
up €414 (+517.9%), from €80 to €494
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 | €40,255 | €49,288 | +€9,033 | +22.4% |
| Fixed assets | 21/28 | €25,621 | €19,783 | -€5,838 | -22.8% |
| Tangible fixed assets | 22/27 | €25,621 | €19,783 | -€5,838 | -22.8% |
| Furniture and vehicles | 24 | €25,621 | €19,783 | -€5,838 | -22.8% |
| Current assets | 29/58 | €14,634 | €29,504 | +€14,870 | +101.6% |
| Amounts receivable within one year | 40/41 | €13,190 | €26,421 | +€13,231 | +100.3% |
| Trade receivables | 40 | €8,166 | €6,417 | -€1,749 | -21.4% |
| Other amounts receivable | 41 | €5,025 | €20,004 | +€14,980 | +298.1% |
| Cash at bank and in hand | 54/58 | €1,051 | €2,731 | +€1,681 | +160.0% |
| Deferred charges and accrued income | 490/1 | €393 | €352 | -€41 | -10.5% |
| Total equity and liabilities | 10/49 | €40,255 | €49,288 | +€9,033 | +22.4% |
| Equity | 10/15 | €6,769 | €14,741 | +€7,972 | +117.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €769 | €8,741 | +€7,972 | +1036.3% |
| Distributable reserves | 133 | €769 | €8,741 | +€7,972 | +1036.3% |
| Amounts payable | 17/49 | €33,486 | €34,547 | +€1,061 | +3.2% |
| Amounts payable after more than one year | 17 | €17,660 | €11,093 | -€6,567 | -37.2% |
| Financial debts | 170/4 | €17,660 | €11,093 | -€6,567 | -37.2% |
| Amounts payable within one year | 42/48 | €15,826 | €21,534 | +€5,708 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | €6,247 | €6,567 | +€320 | +5.1% |
| Trade debts | 44 | €4,159 | €3,982 | -€177 | -4.3% |
| Suppliers | 440/4 | €4,159 | €3,982 | -€177 | -4.3% |
| Taxes, remuneration and social security | 45 | €5,420 | €10,985 | +€5,565 | +102.7% |
| Taxes | 450/3 | €5,420 | €10,985 | +€5,565 | +102.7% |
| Accrued charges and deferred income | 492/3 | - | €1,920 | +€1,920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,729 | €7,638 | +€3,910 | +104.8% |
| Other operating charges | 640/8 | €1,429 | €588 | -€841 | -58.8% |
| Gross operating margin | 9900 | €8,526 | €21,138 | +€12,612 | +147.9% |
| Operating profit (loss) | 9901 | €3,368 | €12,911 | +€9,543 | +283.3% |
| Financial income | 75/76B | €80 | €494 | +€414 | +517.9% |
| Recurring financial income | 75 | €80 | €494 | +€414 | +517.9% |
| Financial charges | 65/66B | €944 | €1,295 | +€351 | +37.1% |
| Recurring financial charges | 65 | €944 | €1,295 | +€351 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | €2,504 | €12,111 | +€9,607 | +383.7% |
| Income taxes | 67/77 | €1,735 | €4,139 | +€2,405 | +138.6% |
| Profit (loss) for the period | 9904 | €769 | €7,972 | +€7,202 | +936.3% |
| Profit (loss) for the period to be appropriated | 9905 | €769 | €7,972 | +€7,202 | +936.3% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.