CertiWeight: 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.
CertiWeight
Largest movements
- Receivables within one year -€404,801
down €404,801 (-47.9%), from €845,280 to €440,479
of which Other amounts receivable: -€330,656
- Cash +€139,118
up €139,118 (+476.9%), from €29,169 to €168,286
mainly Net result for the year (+€437,966) and Receivables within one year (+€404,801)
- Tangible fixed assets -€117,141
down €117,141 (-8.7%), from €1.3m to €1.2m
of which Plant, machinery and equipment: -€124,854
- Deferred charges and accrued income -€32,163
down €32,163 (-56.2%), from €57,200 to €25,037
- Trade debts -€261,127
down €261,127 (-54.3%), from €480,510 to €219,384
- Other debts -€190,412
down €190,412 (-37.5%), from €507,161 to €316,749
- Reserves +€121,217
up €121,217 (+29.2%), from €414,630 to €535,846
of which Distributable reserves: +€121,217
- Short-term financial debts -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Current portion of long-term debt +€93,284
up €93,284 (+92.1%), from €101,313 to €194,597
- Gross operating margin +€407,310
up €407,310 (+52.1%), from €781,821 to €1.2m
- Taxes +€126,778
up €126,778 (+428.0%), from €29,622 to €156,400
- Staff costs -€58,888
down €58,888 (-14.2%), from €415,009 to €356,121
- Other operating charges +€45,760
up €45,760 (+207.5%), from €22,051 to €67,811
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 | €2,311,045 | €1,889,549 | -€421,496 | -18.2% |
| Fixed assets | 21/28 | €1,376,080 | €1,250,354 | -€125,726 | -9.1% |
| Intangible fixed assets | 21 | €25,051 | €16,338 | -€8,712 | -34.8% |
| Tangible fixed assets | 22/27 | €1,343,764 | €1,226,622 | -€117,141 | -8.7% |
| Plant, machinery and equipment | 23 | €1,337,367 | €1,212,512 | -€124,854 | -9.3% |
| Furniture and vehicles | 24 | €6,397 | €804 | -€5,594 | -87.4% |
| Assets under construction and advance payments | 27 | - | €13,307 | +€13,307 | |
| Financial fixed assets | 28 | €7,266 | €7,394 | +€128 | +1.8% |
| Current assets | 29/58 | €934,965 | €639,195 | -€295,770 | -31.6% |
| Stocks and contracts in progress | 3 | €3,317 | €5,393 | +€2,076 | +62.6% |
| Stocks | 30/36 | €3,317 | €5,393 | +€2,076 | +62.6% |
| Amounts receivable within one year | 40/41 | €845,280 | €440,479 | -€404,801 | -47.9% |
| Trade receivables | 40 | €146,557 | €72,411 | -€74,145 | -50.6% |
| Other amounts receivable | 41 | €698,723 | €368,067 | -€330,656 | -47.3% |
| Cash at bank and in hand | 54/58 | €29,169 | €168,286 | +€139,118 | +476.9% |
| Deferred charges and accrued income | 490/1 | €57,200 | €25,037 | -€32,163 | -56.2% |
| Total equity and liabilities | 10/49 | €2,311,045 | €1,889,549 | -€421,496 | -18.2% |
| Equity | 10/15 | €525,300 | €646,516 | +€121,217 | +23.1% |
| Contributions | 10/11 | €110,670 | €110,670 | = | 0.0% |
| Reserves | 13 | €414,630 | €535,846 | +€121,217 | +29.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €412,770 | €533,986 | +€121,217 | +29.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,785,746 | €1,243,033 | -€542,713 | -30.4% |
| Amounts payable after more than one year | 17 | €504,821 | €430,224 | -€74,597 | -14.8% |
| Financial debts | 170/4 | €504,821 | €430,224 | -€74,597 | -14.8% |
| Amounts payable within one year | 42/48 | €1,280,925 | €808,220 | -€472,705 | -36.9% |
| Current portion of amounts payable after more than one year | 42 | €101,313 | €194,597 | +€93,284 | +92.1% |
| Financial debts | 43 | €100,000 | €0 | -€100,000 | -100.0% |
| Credit institutions | 430/8 | €100,000 | €0 | -€100,000 | -100.0% |
| Trade debts | 44 | €480,510 | €219,384 | -€261,127 | -54.3% |
| Suppliers | 440/4 | €480,510 | €219,384 | -€261,127 | -54.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €91,940 | €77,490 | -€14,450 | -15.7% |
| Taxes | 450/3 | €47,410 | €37,402 | -€10,008 | -21.1% |
| Remuneration and social security | 454/9 | €44,530 | €40,088 | -€4,442 | -10.0% |
| Other amounts payable | 47/48 | €507,161 | €316,749 | -€190,412 | -37.5% |
| Accrued charges and deferred income | 492/3 | - | €4,589 | +€4,589 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €415,009 | €356,121 | -€58,888 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148,800 | €142,184 | -€6,616 | -4.4% |
| Other operating charges | 640/8 | €22,051 | €67,811 | +€45,760 | +207.5% |
| Gross operating margin | 9900 | €781,821 | €1,189,131 | +€407,310 | +52.1% |
| Operating profit (loss) | 9901 | €195,961 | €623,014 | +€427,054 | +217.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €35,888 | €28,649 | -€7,239 | -20.2% |
| Recurring financial charges | 65 | €35,888 | €28,649 | -€7,239 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €160,073 | €594,366 | +€434,293 | +271.3% |
| Income taxes | 67/77 | €29,622 | €156,400 | +€126,778 | +428.0% |
| Profit (loss) for the period | 9904 | €130,451 | €437,966 | +€307,515 | +235.7% |
| Profit (loss) for the period to be appropriated | 9905 | €130,451 | €437,966 | +€307,515 | +235.7% |
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 8 October 2026 via checked.be.