CERTIPASS: 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.
CERTIPASS
Largest movements
- Tangible fixed assets +€6,423
up €6,423 (+785.1%), from €818 to €7,241
- Cash +€4,916
up €4,916 (+107.2%), from €4,588 to €9,505
mainly Net result for the year (+€8,169) and Trade debts (+€3,480)
- Receivables within one year +€3,019
up €3,019 (+242.2%), from €1,247 to €4,266
of which Other amounts receivable: +€2,524
- Profit (loss) carried forward +€7,336
up €7,336 (+377.5%), from €1,943 to €9,279
- Trade debts +€3,480
up €3,480 (+7373.9%), from €47 to €3,527
- Tax, wage and social debts +€2,970
up €2,970 (+349.5%), from €850 to €3,820
- Other debts +€580
up €580 (+71.4%), from €813 to €1,393
- Gross operating margin +€5,553
up €5,553 (+114.8%), from €4,839 to €10,392
- Taxes +€1,388
up €1,388 (+163.3%), from €850 to €2,238
- Financial income +€1,186
up €1,186 (+698.2%), from €170 to €1,356
- Depreciation -€1,002
down €1,002 (-72.8%), from €1,376 to €375
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 | €6,653 | €21,018 | +€14,365 | +215.9% |
| Fixed assets | 21/28 | €818 | €7,241 | +€6,423 | +785.1% |
| Tangible fixed assets | 22/27 | €818 | €7,241 | +€6,423 | +785.1% |
| Furniture and vehicles | 24 | €818 | €7,241 | +€6,423 | +785.1% |
| Current assets | 29/58 | €5,835 | €13,777 | +€7,943 | +136.1% |
| Amounts receivable within one year | 40/41 | €1,247 | €4,266 | +€3,019 | +242.2% |
| Trade receivables | 40 | €1,056 | €1,551 | +€495 | +46.8% |
| Other amounts receivable | 41 | €191 | €2,715 | +€2,524 | +1324.4% |
| Cash at bank and in hand | 54/58 | €4,588 | €9,505 | +€4,916 | +107.2% |
| Deferred charges and accrued income | 490/1 | - | €7 | +€7 | |
| Total equity and liabilities | 10/49 | €6,653 | €21,018 | +€14,365 | +215.9% |
| Equity | 10/15 | €4,943 | €12,279 | +€7,336 | +148.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,943 | €9,279 | +€7,336 | +377.5% |
| Amounts payable | 17/49 | €1,710 | €8,739 | +€7,030 | +411.1% |
| Amounts payable within one year | 42/48 | €1,710 | €8,739 | +€7,030 | +411.1% |
| Trade debts | 44 | €47 | €3,527 | +€3,480 | +7373.9% |
| Suppliers | 440/4 | €47 | €3,527 | +€3,480 | +7373.9% |
| Taxes, remuneration and social security | 45 | €850 | €3,820 | +€2,970 | +349.5% |
| Taxes | 450/3 | €850 | €3,820 | +€2,970 | +349.5% |
| Other amounts payable | 47/48 | €813 | €1,393 | +€580 | +71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,376 | €375 | -€1,002 | -72.8% |
| Non-recurring operating charges | 66A | - | €875 | +€875 | |
| Gross operating margin | 9900 | €4,839 | €10,392 | +€5,553 | +114.8% |
| Operating profit (loss) | 9901 | €3,462 | €9,142 | +€5,680 | +164.0% |
| Financial income | 75/76B | €170 | €1,356 | +€1,186 | +698.2% |
| Recurring financial income | 75 | €170 | €1,356 | +€1,186 | +698.2% |
| Financial charges | 65/66B | €39 | €91 | +€52 | +132.8% |
| Recurring financial charges | 65 | €39 | €91 | +€52 | +132.8% |
| Profit (loss) for the period before taxes | 9903 | €3,593 | €10,407 | +€6,814 | +189.6% |
| Income taxes | 67/77 | €850 | €2,238 | +€1,388 | +163.3% |
| Profit (loss) for the period | 9904 | €2,743 | €8,169 | +€5,426 | +197.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,743 | €8,169 | +€5,426 | +197.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.