CERTIPLANT: 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.
What changed
CERTIPLANT
NACE 74.999, Other professional, scientific and technical activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€157,893
2024 · -€468,897+€626,790
Equity
€2.6m
2024 · €2.4m+€157,893
Cash
-
not filed
Balance sheet total
€4.9m
2024 · €4.5m+€389,320
Largest movements
Assets
- Receivables within one year +€380,900
up €380,900 (+82.4%), from €461,995 to €842,895
of which Trade receivables: +€381,348
Equity and liabilities
- Short-term financial debts +€183,198
up €183,198 (+10.5%), from €1.8m to €1.9m
- Reserves +€157,893
up €157,893 (+6.7%), from €2.4m to €2.5m
Income statement
- Services and other goods -€247,425
down €247,425 (-30.9%), from €800,567 to €553,143
- Provisions -€226,702
no longer reported in 2025 (was €226,702)
- Turnover +€174,126
up €174,126 (+19.2%), from €907,228 to €1.1m
- Staff costs +€49,416
up €49,416 (+15.8%), from €313,312 to €362,728
- Other operating charges +€16,531
up €16,531 (+6,831%), from €242 to €16,773
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.
Result 2024
-€468,897
Turnover
+€174,126
Other operating income
+€5,427
Goods and materials
+€1,112
Services and other goods
+€247,425
Staff costs
-€49,416
Depreciation
-€3,139
Provisions
+€226,702
Other operating charges
-€16,531
Other operating items
+€33,656
Financial income
+€51
Financial charges
+€7,370
Taxes
+€7
Result 2025
€157,893
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,547,783 | €4,937,103 | +€389,320 | +8.6% |
| Fixed assets | 21/28 | €4,085,788 | €4,094,208 | +€8,420 | +0.2% |
| Intangible fixed assets | 21 | €4,085,788 | €4,094,208 | +€8,420 | +0.2% |
| Current assets | 29/58 | €461,995 | €842,895 | +€380,900 | +82.4% |
| Amounts receivable within one year | 40/41 | €461,995 | €842,895 | +€380,900 | +82.4% |
| Trade receivables | 40 | €233,582 | €614,930 | +€381,348 | +163% |
| Other amounts receivable | 41 | €228,413 | €227,966 | -€448 | -0.2% |
| Total equity and liabilities | 10/49 | €4,547,783 | €4,937,103 | +€389,320 | +8.6% |
| Equity | 10/15 | €2,435,027 | €2,592,920 | +€157,893 | +6.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €2,373,527 | €2,531,420 | +€157,893 | +6.7% |
| Distributable reserves | 133 | €2,373,527 | €2,531,420 | +€157,893 | +6.7% |
| Provisions and deferred taxes | 16 | €226,702 | €226,702 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €226,702 | €226,702 | = | 0.0% |
| Other liabilities and charges | 164/5 | €226,702 | €226,702 | = | 0.0% |
| Amounts payable | 17/49 | €1,886,054 | €2,117,482 | +€231,428 | +12.3% |
| Amounts payable within one year | 42/48 | €1,886,054 | €2,117,482 | +€231,428 | +12.3% |
| Financial debts | 43 | €1,751,616 | €1,934,814 | +€183,198 | +10.5% |
| Other loans | 439 | €1,751,616 | €1,934,814 | +€183,198 | +10.5% |
| Trade debts | 44 | €92,343 | €119,169 | +€26,826 | +29.0% |
| Suppliers | 440/4 | €92,343 | €119,169 | +€26,826 | +29.0% |
| Taxes, remuneration and social security | 45 | €42,094 | €63,498 | +€21,404 | +50.8% |
| Taxes | 450/3 | €4,362 | €5,064 | +€702 | +16.1% |
| Remuneration and social security | 454/9 | €37,732 | €58,434 | +€20,702 | +54.9% |
| Operating income | 70/76A | €1,558,212 | €1,502,438 | -€55,774 | -3.6% |
| Turnover | 70 | €907,228 | €1,081,354 | +€174,126 | +19.2% |
| Own construction capitalised | 72 | €601,778 | €366,451 | -€235,327 | -39.1% |
| Other operating income | 74 | €49,206 | €54,633 | +€5,427 | +11.0% |
| Operating charges | 60/66A | €1,974,504 | €1,299,369 | -€675,135 | -34.2% |
| Goods for resale, raw materials and consumables | 60 | €13,673 | €12,561 | -€1,112 | -8.1% |
| Purchases | 600/8 | €13,673 | €12,561 | -€1,112 | -8.1% |
| Services and other goods | 61 | €800,567 | €553,143 | -€247,425 | -30.9% |
| Remuneration, social security and pensions | 62 | €313,312 | €362,728 | +€49,416 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €216,709 | €219,848 | +€3,139 | +1.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €226,702 | - | -€226,702 | |
| Other operating charges | 640/8 | €242 | €16,773 | +€16,531 | +6,831% |
| Non-recurring operating charges | 66A | €403,300 | €134,316 | -€268,983 | -66.7% |
| Operating profit (loss) | 9901 | -€416,292 | €203,069 | +€619,361 | |
| Financial income | 75/76B | - | €51 | +€51 | |
| Recurring financial income | 75 | - | €51 | +€51 | |
| Other financial income | 752/9 | - | €51 | +€51 | |
| Financial charges | 65/66B | €52,376 | €45,005 | -€7,370 | -14.1% |
| Recurring financial charges | 65 | €52,376 | €45,005 | -€7,370 | -14.1% |
| Debt charges | 650 | €50,535 | €44,233 | -€6,303 | -12.5% |
| Other financial charges | 652/9 | €1,840 | €773 | -€1,068 | -58.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€468,668 | €158,115 | +€626,782 | |
| Income taxes | 67/77 | €229 | €222 | -€7 | -3.1% |
| Taxes | 670/3 | €229 | €222 | -€7 | -3.1% |
| Profit (loss) for the period | 9904 | -€468,897 | €157,893 | +€626,790 | |
| Profit (loss) for the period to be appropriated | 9905 | -€468,897 | €157,893 | +€626,790 |
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 24 October 2026 via checked.be.