CertiOne: 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.
CertiOne
Largest movements
- Cash +€64,763
up €64,763 (+79.0%), from €81,973 to €146,736
mainly Net result for the year (+€75,460) and Other debts (+€41,383)
- Receivables within one year -€33,693
down €33,693 (-32.0%), from €105,237 to €71,544
of which Other amounts receivable: -€26,028
- Tangible fixed assets -€12,062
down €12,062 (-36.0%), from €33,509 to €21,447
of which Leasing and similar rights: -€6,949
- Other debts +€41,383
up €41,383 (+88.5%), from €46,750 to €88,133
- Profit (loss) carried forward -€24,540
down €24,540 (-96.3%), from €25,478 to €938
- Debts after one year -€6,842
down €6,842 (-47.0%), from €14,565 to €7,723
- Trade debts +€5,049
up €5,049 (+6.2%), from €80,793 to €85,842
- Tax, wage and social debts +€3,503
up €3,503 (+10.3%), from €33,855 to €37,358
of which Taxes: +€4,253
- Gross operating margin +€19,987
up €19,987 (+20.1%), from €99,443 to €119,431
- Taxes +€7,219
up €7,219 (+35.8%), from €20,179 to €27,398
- Depreciation -€2,270
down €2,270 (-15.8%), from €14,332 to €12,062
- Other operating charges -€1,804
down €1,804 (-35.9%), from €5,018 to €3,214
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 | €221,347 | €240,355 | +€19,008 | +8.6% |
| Fixed assets | 21/28 | €33,509 | €21,447 | -€12,062 | -36.0% |
| Tangible fixed assets | 22/27 | €33,509 | €21,447 | -€12,062 | -36.0% |
| Land and buildings | 22 | €5,504 | €4,603 | -€901 | -16.4% |
| Furniture and vehicles | 24 | €6,394 | €2,182 | -€4,212 | -65.9% |
| Leasing and similar rights | 25 | €21,611 | €14,662 | -€6,949 | -32.2% |
| Current assets | 29/58 | €187,839 | €218,909 | +€31,070 | +16.5% |
| Amounts receivable within one year | 40/41 | €105,237 | €71,544 | -€33,693 | -32.0% |
| Trade receivables | 40 | €75,062 | €67,397 | -€7,665 | -10.2% |
| Other amounts receivable | 41 | €30,175 | €4,147 | -€26,028 | -86.3% |
| Cash at bank and in hand | 54/58 | €81,973 | €146,736 | +€64,763 | +79.0% |
| Deferred charges and accrued income | 490/1 | €628 | €628 | = | 0.0% |
| Total equity and liabilities | 10/49 | €221,347 | €240,355 | +€19,008 | +8.6% |
| Equity | 10/15 | €28,478 | €3,938 | -€24,540 | -86.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,478 | €938 | -€24,540 | -96.3% |
| Amounts payable | 17/49 | €192,869 | €236,417 | +€43,548 | +22.6% |
| Amounts payable after more than one year | 17 | €14,565 | €7,723 | -€6,842 | -47.0% |
| Financial debts | 170/4 | €14,565 | €7,723 | -€6,842 | -47.0% |
| Amounts payable within one year | 42/48 | €167,975 | €218,175 | +€50,200 | +29.9% |
| Current portion of amounts payable after more than one year | 42 | €6,577 | €6,842 | +€265 | +4.0% |
| Trade debts | 44 | €80,793 | €85,842 | +€5,049 | +6.2% |
| Suppliers | 440/4 | €80,793 | €85,842 | +€5,049 | +6.2% |
| Taxes, remuneration and social security | 45 | €33,855 | €37,358 | +€3,503 | +10.3% |
| Taxes | 450/3 | €30,355 | €34,608 | +€4,253 | +14.0% |
| Remuneration and social security | 454/9 | €3,500 | €2,750 | -€750 | -21.4% |
| Other amounts payable | 47/48 | €46,750 | €88,133 | +€41,383 | +88.5% |
| Accrued charges and deferred income | 492/3 | €10,329 | €10,519 | +€190 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,332 | €12,062 | -€2,270 | -15.8% |
| Other operating charges | 640/8 | €5,018 | €3,214 | -€1,804 | -35.9% |
| Gross operating margin | 9900 | €99,443 | €119,431 | +€19,987 | +20.1% |
| Operating profit (loss) | 9901 | €80,093 | €104,154 | +€24,061 | +30.0% |
| Financial income | 75/76B | €694 | €160 | -€535 | -77.0% |
| Recurring financial income | 75 | €694 | €160 | -€535 | -77.0% |
| Financial charges | 65/66B | €1,563 | €1,456 | -€107 | -6.8% |
| Recurring financial charges | 65 | €1,563 | €1,456 | -€107 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €79,224 | €102,858 | +€23,634 | +29.8% |
| Income taxes | 67/77 | €20,179 | €27,398 | +€7,219 | +35.8% |
| Profit (loss) for the period | 9904 | €59,045 | €75,460 | +€16,415 | +27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €59,045 | €75,460 | +€16,415 | +27.8% |
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 29 October 2026 via checked.be.