Certifacc: 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.
Certifacc
Largest movements
- Intangible fixed assets -€15,942
down €15,942 (-7.4%), from €215,735 to €199,793
- Receivables within one year +€8,448
up €8,448 (+5.0%), from €169,755 to €178,203
of which Trade receivables: +€5,808
- Reserves +€87,323
up €87,323 (+30.2%), from €288,749 to €376,071
of which Distributable reserves: +€87,323
- Debts after one year -€76,042
no longer reported in 2025 (was €76,042)
- Current portion of long-term debt -€12,647
down €12,647 (-92.4%), from €13,689 to €1,042
- Tax, wage and social debts -€12,622
down €12,622 (-98.5%), from €12,811 to €189
of which Taxes: -€11,334
- Other debts +€11,594
up €11,594 (+156.8%), from €7,393 to €18,987
- Gross operating margin +€26,891
up €26,891 (+20.4%), from €131,560 to €158,452
- Taxes +€7,695
up €7,695 (+29.0%), from €26,523 to €34,217
- Depreciation +€3,992
up €3,992 (+11.7%), from €34,242 to €38,234
- Financial income +€1,710
up €1,710 (+123.1%), from €1,390 to €3,100
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 | €425,506 | €419,895 | -€5,611 | -1.3% |
| Fixed assets | 21/28 | €215,735 | €199,793 | -€15,942 | -7.4% |
| Intangible fixed assets | 21 | €215,735 | €199,793 | -€15,942 | -7.4% |
| Current assets | 29/58 | €209,772 | €220,102 | +€10,331 | +4.9% |
| Amounts receivable within one year | 40/41 | €169,755 | €178,203 | +€8,448 | +5.0% |
| Trade receivables | 40 | €95,818 | €101,627 | +€5,808 | +6.1% |
| Other amounts receivable | 41 | €73,937 | €76,577 | +€2,640 | +3.6% |
| Cash at bank and in hand | 54/58 | €39,711 | €41,583 | +€1,873 | +4.7% |
| Deferred charges and accrued income | 490/1 | €305 | €316 | +€10 | +3.3% |
| Total equity and liabilities | 10/49 | €425,506 | €419,895 | -€5,611 | -1.3% |
| Equity | 10/15 | €293,749 | €381,071 | +€87,323 | +29.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €288,749 | €376,071 | +€87,323 | +30.2% |
| Tax-exempt reserves | 132 | €42,100 | €42,100 | = | 0.0% |
| Distributable reserves | 133 | €246,649 | €333,971 | +€87,323 | +35.4% |
| Amounts payable | 17/49 | €131,758 | €38,824 | -€92,934 | -70.5% |
| Amounts payable after more than one year | 17 | €76,042 | - | -€76,042 | |
| Financial debts | 170/4 | €76,042 | - | -€76,042 | |
| Amounts payable within one year | 42/48 | €54,816 | €38,824 | -€15,992 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €13,689 | €1,042 | -€12,647 | -92.4% |
| Trade debts | 44 | €20,924 | €18,606 | -€2,317 | -11.1% |
| Suppliers | 440/4 | €20,924 | €18,606 | -€2,317 | -11.1% |
| Taxes, remuneration and social security | 45 | €12,811 | €189 | -€12,622 | -98.5% |
| Taxes | 450/3 | €11,523 | €189 | -€11,334 | -98.4% |
| Remuneration and social security | 454/9 | €1,288 | - | -€1,288 | |
| Other amounts payable | 47/48 | €7,393 | €18,987 | +€11,594 | +156.8% |
| Accrued charges and deferred income | 492/3 | €900 | - | -€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,242 | €38,234 | +€3,992 | +11.7% |
| Other operating charges | 640/8 | €298 | €531 | +€233 | +78.2% |
| Gross operating margin | 9900 | €131,560 | €158,452 | +€26,891 | +20.4% |
| Operating profit (loss) | 9901 | €97,020 | €119,687 | +€22,667 | +23.4% |
| Financial income | 75/76B | €1,390 | €3,100 | +€1,710 | +123.1% |
| Recurring financial income | 75 | €1,390 | €3,100 | +€1,710 | +123.1% |
| Financial charges | 65/66B | €1,632 | €847 | -€785 | -48.1% |
| Recurring financial charges | 65 | €1,632 | €847 | -€785 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | €96,778 | €121,940 | +€25,162 | +26.0% |
| Income taxes | 67/77 | €26,523 | €34,217 | +€7,695 | +29.0% |
| Profit (loss) for the period | 9904 | €70,255 | €87,723 | +€17,467 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €70,255 | €87,723 | +€17,467 | +24.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.