CERTIFICATION ET CONTROLE: 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.
CERTIFICATION ET CONTROLE
Largest movements
- Deferred charges and accrued income -€66,580
down €66,580 (-98.5%), from €67,609 to €1,029
- Receivables within one year +€56,545
up €56,545 (+79.9%), from €70,765 to €127,310
of which Trade receivables: +€38,431
- Cash +€42,932
up €42,932 (+81.6%), from €52,631 to €95,563
mainly Deferred charges and accrued income (+€66,580) and Net result for the year (+€56,957)
- Tangible fixed assets -€4,208
down €4,208 (-68.0%), from €6,188 to €1,980
of which Furniture and vehicles: -€3,960
- Trade debts -€59,317
down €59,317 (-47.4%), from €125,216 to €65,899
- Profit (loss) carried forward +€56,957
up €56,957 (+168%), from €33,989 to €90,947
- Tax, wage and social debts +€31,048
up €31,048 (+102%), from €30,578 to €61,626
of which Taxes: +€25,669
- Gross operating margin +€107,779
up €107,779 (+272%), from €39,621 to €147,401
- Staff costs +€35,146
up €35,146 (+131%), from €26,801 to €61,947
- Taxes +€20,404
up €20,404 (+818%), from €2,494 to €22,898
- Other operating charges -€2,460
down €2,460 (-68.0%), from €3,618 to €1,158
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €197,843 | €226,532 | +€28,689 | +14.5% |
| Fixed assets | 21/28 | €6,838 | €2,630 | -€4,208 | -61.5% |
| Tangible fixed assets | 22/27 | €6,188 | €1,980 | -€4,208 | -68.0% |
| Plant, machinery and equipment | 23 | €248 | - | -€248 | |
| Furniture and vehicles | 24 | €5,940 | €1,980 | -€3,960 | -66.7% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €191,005 | €223,902 | +€32,897 | +17.2% |
| Amounts receivable within one year | 40/41 | €70,765 | €127,310 | +€56,545 | +79.9% |
| Trade receivables | 40 | €66,961 | €105,392 | +€38,431 | +57.4% |
| Other amounts receivable | 41 | €3,804 | €21,919 | +€18,114 | +476% |
| Cash at bank and in hand | 54/58 | €52,631 | €95,563 | +€42,932 | +81.6% |
| Deferred charges and accrued income | 490/1 | €67,609 | €1,029 | -€66,580 | -98.5% |
| Total equity and liabilities | 10/49 | €197,843 | €226,532 | +€28,689 | +14.5% |
| Equity | 10/15 | €42,049 | €99,007 | +€56,957 | +135% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,989 | €90,947 | +€56,957 | +168% |
| Amounts payable | 17/49 | €155,794 | €127,525 | -€28,269 | -18.1% |
| Amounts payable within one year | 42/48 | €155,794 | €127,525 | -€28,269 | -18.1% |
| Trade debts | 44 | €125,216 | €65,899 | -€59,317 | -47.4% |
| Suppliers | 440/4 | €125,216 | €65,899 | -€59,317 | -47.4% |
| Taxes, remuneration and social security | 45 | €30,578 | €61,626 | +€31,048 | +102% |
| Taxes | 450/3 | €14,285 | €39,954 | +€25,669 | +180% |
| Remuneration and social security | 454/9 | €16,292 | €21,671 | +€5,379 | +33.0% |
| Remuneration, social security and pensions | 62 | €26,801 | €61,947 | +€35,146 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,413 | €4,208 | -€205 | -4.6% |
| Other operating charges | 640/8 | €3,618 | €1,158 | -€2,460 | -68.0% |
| Gross operating margin | 9900 | €39,621 | €147,401 | +€107,779 | +272% |
| Operating profit (loss) | 9901 | €4,790 | €80,088 | +€75,298 | +1,572% |
| Financial charges | 65/66B | €232 | €232 | -€0 | 0.0% |
| Recurring financial charges | 65 | €232 | €232 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €4,558 | €79,856 | +€75,298 | +1,652% |
| Income taxes | 67/77 | €2,494 | €22,898 | +€20,404 | +818% |
| Profit (loss) for the period | 9904 | €2,064 | €56,957 | +€54,894 | +2,660% |
| Profit (loss) for the period to be appropriated | 9905 | €2,064 | €56,957 | +€54,894 | +2,660% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.