CERTIFAS: 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.
CERTIFAS
Largest movements
- Cash +€3,801
up €3,801 (+124.8%), from €3,045 to €6,846
mainly Net result for the year (+€2,455) and Tax, wage and social debts (+€820)
- Receivables within one year -€636
down €636 (-97.3%), from €654 to €18
of which Trade receivables: -€534
- Deferred charges and accrued income -€293
down €293 (-17.4%), from €1,683 to €1,390
- Reserves +€2,297
new in 2025: €2,297
- Other debts -€899
down €899 (-58.4%), from €1,540 to €641
- Tax, wage and social debts +€820
new in 2025: €820
- Trade debts +€496
new in 2025: €496
- Profit (loss) carried forward +€158
no longer reported in 2025 (was -€158)
- Gross operating margin +€3,522
up €3,522, from -€50 to €3,472
- Taxes +€820
new in 2025: €820
- Other operating charges +€144
new in 2025: €144
- Financial charges -€54
down €54 (-50.0%), from €108 to €54
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 | €5,383 | €8,254 | +€2,871 | +53.3% |
| Current assets | 29/58 | €5,383 | €8,254 | +€2,871 | +53.3% |
| Amounts receivable within one year | 40/41 | €654 | €18 | -€636 | -97.3% |
| Trade receivables | 40 | €534 | - | -€534 | |
| Other amounts receivable | 41 | €120 | €18 | -€102 | -85.1% |
| Cash at bank and in hand | 54/58 | €3,045 | €6,846 | +€3,801 | +124.8% |
| Deferred charges and accrued income | 490/1 | €1,683 | €1,390 | -€293 | -17.4% |
| Total equity and liabilities | 10/49 | €5,383 | €8,254 | +€2,871 | +53.3% |
| Equity | 10/15 | €3,842 | €6,297 | +€2,455 | +63.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €2,297 | +€2,297 | |
| Distributable reserves | 133 | - | €2,297 | +€2,297 | |
| Profit (loss) carried forward | 14 | -€158 | - | +€158 | |
| Amounts payable | 17/49 | €1,540 | €1,957 | +€416 | +27.0% |
| Amounts payable within one year | 42/48 | €1,540 | €1,957 | +€416 | +27.0% |
| Trade debts | 44 | - | €496 | +€496 | |
| Suppliers | 440/4 | - | €496 | +€496 | |
| Taxes, remuneration and social security | 45 | - | €820 | +€820 | |
| Taxes | 450/3 | - | €820 | +€820 | |
| Other amounts payable | 47/48 | €1,540 | €641 | -€899 | -58.4% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | -€50 | €3,472 | +€3,522 | |
| Operating profit (loss) | 9901 | -€50 | €3,328 | +€3,378 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €108 | €54 | -€54 | -50.0% |
| Recurring financial charges | 65 | €108 | €54 | -€54 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | -€158 | €3,275 | +€3,433 | |
| Income taxes | 67/77 | - | €820 | +€820 | |
| Profit (loss) for the period | 9904 | -€158 | €2,455 | +€2,613 | |
| Profit (loss) for the period to be appropriated | 9905 | -€158 | €2,455 | +€2,613 |
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 4 October 2026 via checked.be.