CERTISYS: 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.
What changed
CERTISYS
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€618,781
2024 · €471,800+€146,981
Equity
€1.5m
2024 · €1.5m+€18,781
Cash
€117,814
2024 · €115,606+€2,208
Balance sheet total
€3.0m
2024 · €2.7m+€212,925
Largest movements
Assets
- Current investments +€377,824
up €377,824 (+29.1%), from €1.3m to €1.7m
- Receivables within one year -€129,554
down €129,554 (-12.2%), from €1.1m to €936,521
of which Trade receivables: -€107,492
Equity and liabilities
- Other debts +€199,832
up €199,832 (+49.9%), from €400,168 to €600,000
- Trade debts +€43,673
up €43,673 (+20.0%), from €218,253 to €261,926
- Tax, wage and social debts -€32,566
down €32,566 (-5.3%), from €618,644 to €586,078
of which Remuneration and social security: -€76,417
Income statement
- Turnover +€303,360
up €303,360 (+5.1%), from €6.0m to €6.3m
- Staff costs +€99,637
up €99,637 (+2.6%), from €3.8m to €3.9m
- Taxes +€68,448
up €68,448 (+30.6%), from €223,326 to €291,774
of which Taxes: +€68,496
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
€471,800
Turnover
+€303,360
Other operating income
-€40,753
Goods and materials
+€44,539
Services and other goods
+€11,758
Staff costs
-€99,637
Depreciation
+€21,036
Write-downs
-€3,955
Other operating charges
-€9
Other operating items
-€15,267
Financial income
-€6,077
Financial charges
+€435
Taxes
-€68,448
Result 2025
€618,781
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.
From operations
+€994,560
Investment
-€386,528
Financing
-€605,824
Cash 2024
€115,606
From operations (derived)
+€994,560
Net result for the year
+€618,781
Depreciation
+€52,002
Receivables within one year
+€129,554
Deferred charges and accrued income
-€5,744
Trade debts
+€43,673
Tax, wage and social debts
-€32,566
Other debts
+€199,832
Accrued charges and deferred income
-€10,971
Investment (derived)
-€386,528
Investment in fixed assets (net)
-€8,704
Current investments
-€377,824
Financing
-€605,824
Current portion of long-term debt
-€5,824
Contributions, distributions and other
-€600,000
Cash 2025
€117,814
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,737,651 | €2,950,576 | +€212,925 | +7.8% |
| Fixed assets | 21/28 | €184,777 | €141,479 | -€43,298 | -23.4% |
| Intangible fixed assets | 21 | €137,114 | €109,498 | -€27,616 | -20.1% |
| Tangible fixed assets | 22/27 | €43,609 | €27,927 | -€15,682 | -36.0% |
| Plant, machinery and equipment | 23 | €5,223 | €3,798 | -€1,425 | -27.3% |
| Furniture and vehicles | 24 | €35,677 | €21,937 | -€13,740 | -38.5% |
| Other tangible fixed assets | 26 | €2,709 | €2,192 | -€517 | -19.1% |
| Financial fixed assets | 28 | €4,055 | €4,055 | = | 0.0% |
| Other financial fixed assets | 284/8 | €4,055 | €4,055 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €4,055 | €4,055 | = | 0.0% |
| Current assets | 29/58 | €2,552,874 | €2,809,097 | +€256,223 | +10.0% |
| Amounts receivable within one year | 40/41 | €1,066,075 | €936,521 | -€129,554 | -12.2% |
| Trade receivables | 40 | €1,043,319 | €935,827 | -€107,492 | -10.3% |
| Other amounts receivable | 41 | €22,757 | €695 | -€22,062 | -96.9% |
| Current investments | 50/53 | €1,299,579 | €1,677,404 | +€377,824 | +29.1% |
| Other investments | 51/53 | €1,299,579 | €1,677,404 | +€377,824 | +29.1% |
| Cash at bank and in hand | 54/58 | €115,606 | €117,814 | +€2,208 | +1.9% |
| Deferred charges and accrued income | 490/1 | €71,613 | €77,357 | +€5,744 | +8.0% |
| Total equity and liabilities | 10/49 | €2,737,651 | €2,950,576 | +€212,925 | +7.8% |
| Equity | 10/15 | €1,460,391 | €1,479,172 | +€18,781 | +1.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,338,591 | €1,338,591 | = | 0.0% |
| Distributable reserves | 133 | €1,338,591 | €1,338,591 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,800 | €90,581 | +€18,781 | +26.2% |
| Amounts payable | 17/49 | €1,277,260 | €1,471,404 | +€194,144 | +15.2% |
| Amounts payable within one year | 42/48 | €1,242,889 | €1,448,004 | +€205,114 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €5,824 | - | -€5,824 | |
| Trade debts | 44 | €218,253 | €261,926 | +€43,673 | +20.0% |
| Suppliers | 440/4 | €218,253 | €261,926 | +€43,673 | +20.0% |
| Taxes, remuneration and social security | 45 | €618,644 | €586,078 | -€32,566 | -5.3% |
| Taxes | 450/3 | €78,860 | €122,711 | +€43,851 | +55.6% |
| Remuneration and social security | 454/9 | €539,784 | €463,367 | -€76,417 | -14.2% |
| Other amounts payable | 47/48 | €400,168 | €600,000 | +€199,832 | +49.9% |
| Accrued charges and deferred income | 492/3 | €34,371 | €23,400 | -€10,971 | -31.9% |
| Operating income | 70/76A | €6,355,291 | €6,597,807 | +€242,515 | +3.8% |
| Turnover | 70 | €6,000,021 | €6,303,381 | +€303,360 | +5.1% |
| Own construction capitalised | 72 | €26,574 | - | -€26,574 | |
| Other operating income | 74 | €294,148 | €253,395 | -€40,753 | -13.9% |
| Non-recurring operating income | 76A | €34,548 | €41,031 | +€6,482 | +18.8% |
| Operating charges | 60/66A | €5,644,612 | €5,666,057 | +€21,444 | +0.4% |
| Goods for resale, raw materials and consumables | 60 | €403,268 | €358,729 | -€44,539 | -11.0% |
| Purchases | 600/8 | €403,268 | €358,729 | -€44,539 | -11.0% |
| Services and other goods | 61 | €1,305,991 | €1,294,233 | -€11,758 | -0.9% |
| Remuneration, social security and pensions | 62 | €3,777,373 | €3,877,010 | +€99,637 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,037 | €52,002 | -€21,036 | -28.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,046 | €16,001 | +€3,955 | +32.8% |
| Other operating charges | 640/8 | €9,459 | €9,468 | +€9 | +0.1% |
| Non-recurring operating charges | 66A | €63,438 | €58,614 | -€4,824 | -7.6% |
| Operating profit (loss) | 9901 | €710,679 | €931,750 | +€221,071 | +31.1% |
| Financial income | 75/76B | €18,223 | €12,146 | -€6,077 | -33.3% |
| Recurring financial income | 75 | €18,223 | €12,146 | -€6,077 | -33.3% |
| Income from current assets | 751 | €18,079 | €12,144 | -€5,935 | -32.8% |
| Other financial income | 752/9 | €144 | €2 | -€142 | -98.6% |
| Financial charges | 65/66B | €33,775 | €33,341 | -€435 | -1.3% |
| Recurring financial charges | 65 | €33,775 | €33,341 | -€435 | -1.3% |
| Debt charges | 650 | €29,516 | €30,715 | +€1,200 | +4.1% |
| Other financial charges | 652/9 | €4,260 | €2,625 | -€1,635 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €695,127 | €910,555 | +€215,429 | +31.0% |
| Income taxes | 67/77 | €223,326 | €291,774 | +€68,448 | +30.6% |
| Taxes | 670/3 | €224,124 | €292,620 | +€68,496 | +30.6% |
| Tax adjustments and reversals of tax provisions | 77 | €798 | €846 | +€48 | +6.0% |
| Profit (loss) for the period | 9904 | €471,800 | €618,781 | +€146,981 | +31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €471,800 | €618,781 | +€146,981 | +31.2% |
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 6 October 2026 via checked.be.