CERTIRIS: 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.
CERTIRIS
Largest movements
- Receivables within one year -€14,240
down €14,240 (-13.8%), from €103,407 to €89,167
of which Trade receivables: -€31,677
- Financial fixed assets +€1,200
new in 2024: €1,200
- Deferred charges and accrued income +€1,150
new in 2024: €1,150
- Trade debts -€12,514
down €12,514 (-98.7%), from €12,683 to €169
- Profit (loss) carried forward +€3,616
up €3,616 (+10.4%), from €34,938 to €38,554
- Tax, wage and social debts -€1,592
down €1,592 (-4.7%), from €33,570 to €31,977
- Gross operating margin -€37,958
down €37,958 (-55.9%), from €67,898 to €29,941
- Taxes -€12,719
down €12,719 (-88.7%), from €14,336 to €1,617
- Other operating charges +€3,897
up €3,897 (+118.1%), from €3,299 to €7,196
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,101 | €93,760 | -€11,340 | -10.8% |
| Fixed assets | 21/28 | €1,300 | €2,295 | +€995 | +76.6% |
| Tangible fixed assets | 22/27 | €1,300 | €1,095 | -€205 | -15.8% |
| Furniture and vehicles | 24 | €1,300 | €1,095 | -€205 | -15.8% |
| Financial fixed assets | 28 | - | €1,200 | +€1,200 | |
| Current assets | 29/58 | €103,801 | €91,465 | -€12,336 | -11.9% |
| Amounts receivable within one year | 40/41 | €103,407 | €89,167 | -€14,240 | -13.8% |
| Trade receivables | 40 | €93,887 | €62,210 | -€31,677 | -33.7% |
| Other amounts receivable | 41 | €9,520 | €26,957 | +€17,437 | +183.2% |
| Cash at bank and in hand | 54/58 | €394 | €1,148 | +€754 | +191.2% |
| Deferred charges and accrued income | 490/1 | - | €1,150 | +€1,150 | |
| Total equity and liabilities | 10/49 | €105,101 | €93,760 | -€11,340 | -10.8% |
| Equity | 10/15 | €42,998 | €46,614 | +€3,616 | +8.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,938 | €38,554 | +€3,616 | +10.4% |
| Amounts payable | 17/49 | €62,103 | €47,146 | -€14,957 | -24.1% |
| Amounts payable within one year | 42/48 | €61,253 | €47,146 | -€14,107 | -23.0% |
| Trade debts | 44 | €12,683 | €169 | -€12,514 | -98.7% |
| Suppliers | 440/4 | €12,683 | €169 | -€12,514 | -98.7% |
| Taxes, remuneration and social security | 45 | €33,570 | €31,977 | -€1,592 | -4.7% |
| Taxes | 450/3 | €33,570 | €31,977 | -€1,592 | -4.7% |
| Other amounts payable | 47/48 | €15,000 | €15,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €850 | - | -€850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,327 | €1,152 | -€175 | -13.2% |
| Other operating charges | 640/8 | €3,299 | €7,196 | +€3,897 | +118.1% |
| Gross operating margin | 9900 | €67,898 | €29,941 | -€37,958 | -55.9% |
| Operating profit (loss) | 9901 | €63,273 | €21,593 | -€41,680 | -65.9% |
| Financial income | 75/76B | €44 | €1 | -€43 | -98.8% |
| Recurring financial income | 75 | €44 | €1 | -€43 | -98.8% |
| Financial charges | 65/66B | €1,922 | €1,360 | -€561 | -29.2% |
| Recurring financial charges | 65 | €1,922 | €1,360 | -€561 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €61,395 | €20,233 | -€41,162 | -67.0% |
| Income taxes | 67/77 | €14,336 | €1,617 | -€12,719 | -88.7% |
| Profit (loss) for the period | 9904 | €47,059 | €18,616 | -€28,443 | -60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,059 | €18,616 | -€28,443 | -60.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.