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 +€74,659
up €74,659 (+121%), from €61,820 to €136,480
mainly Net result for the year (+€74,229) and Trade debts (+€7,175)
- Receivables within one year +€13,212
up €13,212 (+150%), from €8,836 to €22,048
of which Trade receivables: +€6,634
- Tangible fixed assets -€3,855
down €3,855 (-93.6%), from €4,118 to €263
- Reserves +€74,229
up €74,229 (+147%), from €50,524 to €124,753
- Trade debts +€7,175
up €7,175 (+1,347%), from €533 to €7,707
- Tax, wage and social debts +€3,404
up €3,404 (+16.1%), from €21,090 to €24,494
of which Remuneration and social security: +€2,845
- Gross operating margin +€32,113
up €32,113 (+47.8%), from €67,132 to €99,245
- Taxes +€6,368
up €6,368 (+47.6%), from €13,383 to €19,751
- Depreciation -€2,570
down €2,570 (-90.2%), from €2,848 to €278
- Other operating charges +€1,000
up €1,000 (+328%), from €305 to €1,305
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.
Derived cash bridge
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 | €75,147 | €159,955 | +€84,808 | +113% |
| Fixed assets | 21/28 | €4,118 | €263 | -€3,855 | -93.6% |
| Tangible fixed assets | 22/27 | €4,118 | €263 | -€3,855 | -93.6% |
| Plant, machinery and equipment | 23 | €4,118 | €263 | -€3,855 | -93.6% |
| Current assets | 29/58 | €71,029 | €159,692 | +€88,663 | +125% |
| Amounts receivable within one year | 40/41 | €8,836 | €22,048 | +€13,212 | +150% |
| Trade receivables | 40 | €5,109 | €11,743 | +€6,634 | +130% |
| Other amounts receivable | 41 | €3,727 | €10,306 | +€6,579 | +177% |
| Cash at bank and in hand | 54/58 | €61,820 | €136,480 | +€74,659 | +121% |
| Deferred charges and accrued income | 490/1 | €373 | €1,164 | +€791 | +212% |
| Total equity and liabilities | 10/49 | €75,147 | €159,955 | +€84,808 | +113% |
| Equity | 10/15 | €53,524 | €127,753 | +€74,229 | +139% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,524 | €124,753 | +€74,229 | +147% |
| Distributable reserves | 133 | €50,524 | €124,753 | +€74,229 | +147% |
| Amounts payable | 17/49 | €21,623 | €32,202 | +€10,579 | +48.9% |
| Amounts payable within one year | 42/48 | €21,623 | €32,202 | +€10,579 | +48.9% |
| Trade debts | 44 | €533 | €7,707 | +€7,175 | +1,347% |
| Suppliers | 440/4 | €533 | €7,707 | +€7,175 | +1,347% |
| Taxes, remuneration and social security | 45 | €21,090 | €24,494 | +€3,404 | +16.1% |
| Taxes | 450/3 | €21,090 | €21,649 | +€559 | +2.7% |
| Remuneration and social security | 454/9 | - | €2,845 | +€2,845 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,848 | €278 | -€2,570 | -90.2% |
| Other operating charges | 640/8 | €305 | €1,305 | +€1,000 | +328% |
| Non-recurring operating charges | 66A | - | €3,577 | +€3,577 | |
| Gross operating margin | 9900 | €67,132 | €99,245 | +€32,113 | +47.8% |
| Operating profit (loss) | 9901 | €63,980 | €94,085 | +€30,105 | +47.1% |
| Financial income | 75/76B | €11 | €9 | -€2 | -14.3% |
| Recurring financial income | 75 | €11 | €9 | -€2 | -14.3% |
| Financial charges | 65/66B | €82 | €114 | +€32 | +38.6% |
| Recurring financial charges | 65 | €82 | €114 | +€32 | +38.6% |
| Profit (loss) for the period before taxes | 9903 | €63,908 | €93,980 | +€30,072 | +47.1% |
| Income taxes | 67/77 | €13,383 | €19,751 | +€6,368 | +47.6% |
| Profit (loss) for the period | 9904 | €50,524 | €74,229 | +€23,704 | +46.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,524 | €74,229 | +€23,704 | +46.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.