CertiGi: 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.
CertiGi
Largest movements
- Cash -€74,100
down €74,100 (-6.0%), from €1.2m to €1.2m
mainly Other debts (-€203,280) and Deferred charges and accrued income (-€97)
- Other debts -€203,280
down €203,280 (-72.7%), from €279,717 to €76,436
- Reserves +€119,589
up €119,589 (+14.2%), from €843,257 to €962,847
- Financial charges -€9,188
down €9,188 (-41.5%), from €22,156 to €12,967
- Taxes +€6,457
up €6,457 (+14.5%), from €44,528 to €50,985
- Gross operating margin +€6,354
up €6,354 (+3.6%), from €176,382 to €182,736
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 | €1,260,886 | €1,180,246 | -€80,640 | -6.4% |
| Fixed assets | 21/28 | €13,899 | €11,497 | -€2,402 | -17.3% |
| Tangible fixed assets | 22/27 | €13,899 | €11,497 | -€2,402 | -17.3% |
| Land and buildings | 22 | €1,300 | €1,040 | -€260 | -20.0% |
| Plant, machinery and equipment | 23 | €8,164 | €6,599 | -€1,565 | -19.2% |
| Furniture and vehicles | 24 | €4,435 | €3,858 | -€576 | -13.0% |
| Current assets | 29/58 | €1,246,987 | €1,168,749 | -€78,239 | -6.3% |
| Amounts receivable within one year | 40/41 | €4,236 | - | -€4,236 | |
| Other amounts receivable | 41 | €4,236 | - | -€4,236 | |
| Cash at bank and in hand | 54/58 | €1,241,046 | €1,166,946 | -€74,100 | -6.0% |
| Deferred charges and accrued income | 490/1 | €1,706 | €1,803 | +€97 | +5.7% |
| Total equity and liabilities | 10/49 | €1,260,886 | €1,180,246 | -€80,640 | -6.4% |
| Equity | 10/15 | €957,592 | €1,077,181 | +€119,589 | +12.5% |
| Contributions | 10/11 | €15,980 | €15,980 | = | 0.0% |
| Reserves | 13 | €843,257 | €962,847 | +€119,589 | +14.2% |
| Distributable reserves | 133 | €843,257 | €962,847 | +€119,589 | +14.2% |
| Profit (loss) carried forward | 14 | €98,354 | €98,354 | = | 0.0% |
| Amounts payable | 17/49 | €303,295 | €103,065 | -€200,230 | -66.0% |
| Amounts payable within one year | 42/48 | €303,295 | €103,065 | -€200,230 | -66.0% |
| Trade debts | 44 | €1,107 | €2,546 | +€1,440 | +130.1% |
| Suppliers | 440/4 | €1,107 | €2,546 | +€1,440 | +130.1% |
| Taxes, remuneration and social security | 45 | €22,471 | €24,082 | +€1,611 | +7.2% |
| Taxes | 450/3 | €22,471 | €24,082 | +€1,611 | +7.2% |
| Other amounts payable | 47/48 | €279,717 | €76,436 | -€203,280 | -72.7% |
| Non-recurring operating income | 76A | €124 | - | -€124 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,992 | €2,402 | +€410 | +20.6% |
| Other operating charges | 640/8 | €2,118 | €1,770 | -€348 | -16.4% |
| Gross operating margin | 9900 | €176,382 | €182,736 | +€6,354 | +3.6% |
| Operating profit (loss) | 9901 | €172,272 | €178,564 | +€6,292 | +3.7% |
| Financial income | 75/76B | €3,227 | €4,978 | +€1,751 | +54.3% |
| Recurring financial income | 75 | €3,227 | €4,978 | +€1,751 | +54.3% |
| Financial charges | 65/66B | €22,156 | €12,967 | -€9,188 | -41.5% |
| Recurring financial charges | 65 | €22,156 | €12,967 | -€9,188 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €153,343 | €170,574 | +€17,231 | +11.2% |
| Income taxes | 67/77 | €44,528 | €50,985 | +€6,457 | +14.5% |
| Profit (loss) for the period | 9904 | €108,815 | €119,589 | +€10,775 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €108,815 | €119,589 | +€10,775 | +9.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.