CERTILIS: 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.
CERTILIS
Largest movements
- Tangible fixed assets -€13,076
down €13,076 (-5.1%), from €257,778 to €244,702
of which Assets under construction and advance payments: -€52,830
- Profit (loss) carried forward -€27,785
down €27,785 (-22.3%), from -€124,748 to -€152,533
- Other debts +€24,648
up €24,648 (+13.7%), from €179,755 to €204,403
- Debts after one year -€14,966
down €14,966 (-8.5%), from €176,290 to €161,324
- Trade debts +€4,170
up €4,170 (+76.9%), from €5,426 to €9,596
- Purchases and services +€9,251
up €9,251 (+398.1%), from €2,324 to €11,575
- Other operating charges +€1,818
up €1,818 (+113.6%), from €1,600 to €3,418
- Depreciation +€1,378
up €1,378 (+9.8%), from €14,011 to €15,389
- Financial charges -€499
down €499 (-6.7%), from €7,477 to €6,978
- Gross operating margin +€324
up €324 (+13.9%), from -€2,324 to -€2,000
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €259,730 | €247,167 | -€12,563 | -4.8% |
| Fixed assets | 21/28 | €259,128 | €246,052 | -€13,076 | -5.0% |
| Tangible fixed assets | 22/27 | €257,778 | €244,702 | -€13,076 | -5.1% |
| Land and buildings | 22 | €204,948 | €190,938 | -€14,010 | -6.8% |
| Plant, machinery and equipment | 23 | - | €53,764 | +€53,764 | |
| Assets under construction and advance payments | 27 | €52,830 | - | -€52,830 | |
| Financial fixed assets | 28 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €602 | €1,115 | +€513 | +85.2% |
| Cash at bank and in hand | 54/58 | €602 | €1,115 | +€513 | +85.2% |
| Total equity and liabilities | 10/49 | €259,730 | €247,167 | -€12,563 | -4.8% |
| Equity | 10/15 | -€116,688 | -€144,473 | -€27,785 | -23.8% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€124,748 | -€152,533 | -€27,785 | -22.3% |
| Amounts payable | 17/49 | €376,418 | €391,640 | +€15,222 | +4.0% |
| Amounts payable after more than one year | 17 | €176,290 | €161,324 | -€14,966 | -8.5% |
| Financial debts | 170/4 | €176,290 | €161,324 | -€14,966 | -8.5% |
| Amounts payable within one year | 42/48 | €200,128 | €229,496 | +€29,368 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €14,947 | €15,497 | +€550 | +3.7% |
| Trade debts | 44 | €5,426 | €9,596 | +€4,170 | +76.9% |
| Suppliers | 440/4 | €5,426 | €9,596 | +€4,170 | +76.9% |
| Other amounts payable | 47/48 | €179,755 | €204,403 | +€24,648 | +13.7% |
| Accrued charges and deferred income | 492/3 | - | €820 | +€820 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,324 | €11,575 | +€9,251 | +398.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,011 | €15,389 | +€1,378 | +9.8% |
| Other operating charges | 640/8 | €1,600 | €3,418 | +€1,818 | +113.6% |
| Gross operating margin | 9900 | -€2,324 | -€2,000 | +€324 | +13.9% |
| Operating profit (loss) | 9901 | -€17,935 | -€20,807 | -€2,872 | -16.0% |
| Financial charges | 65/66B | €7,477 | €6,978 | -€499 | -6.7% |
| Recurring financial charges | 65 | €7,477 | €6,978 | -€499 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€25,412 | -€27,785 | -€2,373 | -9.3% |
| Profit (loss) for the period | 9904 | -€25,412 | -€27,785 | -€2,373 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,412 | -€27,785 | -€2,373 | -9.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.