CERTIS CONSULTING: 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.
CERTIS CONSULTING
Largest movements
- Receivables after one year -€850,000
down €850,000 (-100%), from €850,000 to €0
- Cash -€383,278
down €383,278 (-95.7%), from €400,340 to €17,062
mainly Contributions, distributions and other (-€1.4m) and Trade debts (-€20,465)
- Receivables within one year -€187,961
down €187,961 (-16.9%), from €1.1m to €926,249
of which Other amounts receivable: -€195,373
- Reserves -€1.3m
down €1.3m (-89.2%), from €1.5m to €158,538
of which Distributable reserves: -€1.3m
- Profit (loss) carried forward -€75,000
down €75,000 (-7.4%), from €1.0m to €939,551
- Financial income -€5,338
down €5,338 (-9.5%), from €56,279 to €50,940
- Gross operating margin -€5,224
down €5,224 (-393%), from -€1,330 to -€6,554
- Taxes -€4,975
down €4,975 (-28.0%), from €17,743 to €12,768
- Financial charges +€1,410
up €1,410 (+1,740%), from €81 to €1,491
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 | €2,784,452 | €1,363,213 | -€1.4m | -51.0% |
| Fixed assets | 21/28 | €419,902 | €419,902 | = | 0.0% |
| Tangible fixed assets | 22/27 | €12,633 | €12,633 | = | 0.0% |
| Furniture and vehicles | 24 | €12,633 | €12,633 | = | 0.0% |
| Financial fixed assets | 28 | €407,269 | €407,269 | = | 0.0% |
| Current assets | 29/58 | €2,364,550 | €943,311 | -€1.4m | -60.1% |
| Amounts receivable after more than one year | 29 | €850,000 | €0 | -€850,000 | -100% |
| Other amounts receivable | 291 | €850,000 | €0 | -€850,000 | -100% |
| Amounts receivable within one year | 40/41 | €1,114,210 | €926,249 | -€187,961 | -16.9% |
| Trade receivables | 40 | €1,063 | €8,475 | +€7,412 | +697% |
| Other amounts receivable | 41 | €1,113,147 | €917,775 | -€195,373 | -17.6% |
| Cash at bank and in hand | 54/58 | €400,340 | €17,062 | -€383,278 | -95.7% |
| Total equity and liabilities | 10/49 | €2,784,452 | €1,363,213 | -€1.4m | -51.0% |
| Equity | 10/15 | €2,659,108 | €1,274,209 | -€1.4m | -52.1% |
| Contributions | 10/11 | €176,120 | €176,120 | = | 0.0% |
| Capital | 10 | €176,120 | €176,120 | = | 0.0% |
| Issued capital | 100 | €176,120 | €176,120 | = | 0.0% |
| Reserves | 13 | €1,468,437 | €158,538 | -€1.3m | -89.2% |
| Non-distributable reserves | 130/1 | €17,612 | €17,612 | = | 0.0% |
| Legal reserve | 130 | €17,612 | €17,612 | = | 0.0% |
| Distributable reserves | 133 | €1,450,825 | €140,926 | -€1.3m | -90.3% |
| Profit (loss) carried forward | 14 | €1,014,551 | €939,551 | -€75,000 | -7.4% |
| Amounts payable | 17/49 | €125,344 | €89,004 | -€36,340 | -29.0% |
| Amounts payable within one year | 42/48 | €125,344 | €89,004 | -€36,340 | -29.0% |
| Trade debts | 44 | €21,355 | €890 | -€20,465 | -95.8% |
| Suppliers | 440/4 | €21,355 | €890 | -€20,465 | -95.8% |
| Taxes, remuneration and social security | 45 | €23,989 | €13,114 | -€10,875 | -45.3% |
| Taxes | 450/3 | €23,989 | €13,114 | -€10,875 | -45.3% |
| Other amounts payable | 47/48 | €80,000 | €75,000 | -€5,000 | -6.3% |
| Other operating charges | 640/8 | €1,030 | €1,060 | +€31 | +3.0% |
| Gross operating margin | 9900 | -€1,330 | -€6,554 | -€5,224 | -393% |
| Operating profit (loss) | 9901 | -€2,359 | -€7,614 | -€5,255 | -223% |
| Financial income | 75/76B | €56,279 | €50,940 | -€5,338 | -9.5% |
| Recurring financial income | 75 | €56,279 | €50,940 | -€5,338 | -9.5% |
| Financial charges | 65/66B | €81 | €1,491 | +€1,410 | +1,740% |
| Recurring financial charges | 65 | €81 | €1,491 | +€1,410 | +1,740% |
| Profit (loss) for the period before taxes | 9903 | €53,838 | €41,835 | -€12,003 | -22.3% |
| Income taxes | 67/77 | €17,743 | €12,768 | -€4,975 | -28.0% |
| Profit (loss) for the period | 9904 | €36,096 | €29,067 | -€7,028 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,096 | €29,067 | -€7,028 | -19.5% |
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 27 October 2026 via checked.be.