certix: 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
certix
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€737,355
2024 · €703,964+€33,390
Equity
€8.6m
2024 · €8.2m+€411,575
Cash
€433,618
2024 · €332,100+€101,518
Balance sheet total
€10.4m
2024 · €10.2m+€168,164
Largest movements
Assets
- Financial fixed assets +€295,378
up €295,378 (+3.4%), from €8.7m to €9.0m
- Receivables after one year -€140,000
down €140,000 (-100%), from €140,000 to €0
Equity and liabilities
- Reserves +€411,575
up €411,575 (+5.0%), from €8.2m to €8.6m
of which Distributable reserves: +€411,575
- Other debts -€141,008
down €141,008 (-82.2%), from €171,532 to €30,524
Income statement
- Financial income +€90,705
up €90,705 (+12.6%), from €718,229 to €808,934
of which Financial income: +€90,705
- Gross operating margin -€50,117
down €50,117 (-46.7%), from €107,310 to €57,193
- Taxes -€12,026
down €12,026 (-13.1%), from €92,002 to €79,976
- Financial charges +€10,580
up €10,580 (+140%), from €7,560 to €18,140
- Depreciation +€7,381
up €7,381 (+42.8%), from €17,238 to €24,619
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
€703,964
Gross operating margin
-€50,117
Depreciation
-€7,381
Other operating charges
-€1,263
Financial income
+€90,705
Financial charges
-€10,580
Taxes
+€12,026
Result 2025
€737,355
raises the resultlowers the result
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.
From operations
+€854,119
Investment
-€327,369
Financing
-€425,232
Cash 2024
€332,100
From operations (derived)
+€854,119
Net result for the year
+€737,355
Depreciation
+€24,619
Receivables after one year
+€140,000
Receivables within one year
+€95,381
Smaller working-capital items
+€1,623
Trade debts
-€3,851
Other debts
-€141,008
Investment (derived)
-€327,369
Investment in fixed assets (net)
-€327,369
Financing
-€425,232
Debts after one year
-€64,750
Current portion of long-term debt
-€34,703
Short-term financial debts
+€1
Contributions, distributions and other
-€325,780
Cash 2025
€433,618
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,190,604 | €10,358,768 | +€168,164 | +1.7% |
| Fixed assets | 21/28 | €8,875,953 | €9,178,703 | +€302,750 | +3.4% |
| Tangible fixed assets | 22/27 | €183,134 | €190,506 | +€7,372 | +4.0% |
| Land and buildings | 22 | €62,964 | €58,246 | -€4,719 | -7.5% |
| Plant, machinery and equipment | 23 | €113,076 | €116,571 | +€3,495 | +3.1% |
| Furniture and vehicles | 24 | €1,093 | €9,689 | +€8,596 | +786% |
| Other tangible fixed assets | 26 | €6,000 | €6,000 | = | 0.0% |
| Financial fixed assets | 28 | €8,692,820 | €8,988,198 | +€295,378 | +3.4% |
| Current assets | 29/58 | €1,314,651 | €1,180,065 | -€134,586 | -10.2% |
| Amounts receivable after more than one year | 29 | €140,000 | €0 | -€140,000 | -100% |
| Other amounts receivable | 291 | €140,000 | €0 | -€140,000 | -100% |
| Amounts receivable within one year | 40/41 | €840,573 | €745,191 | -€95,381 | -11.3% |
| Trade receivables | 40 | €20,451 | €27,349 | +€6,898 | +33.7% |
| Other amounts receivable | 41 | €820,122 | €717,843 | -€102,279 | -12.5% |
| Cash at bank and in hand | 54/58 | €332,100 | €433,618 | +€101,518 | +30.6% |
| Deferred charges and accrued income | 490/1 | €1,978 | €1,255 | -€723 | -36.6% |
| Total equity and liabilities | 10/49 | €10,190,604 | €10,358,768 | +€168,164 | +1.7% |
| Equity | 10/15 | €8,210,449 | €8,622,024 | +€411,575 | +5.0% |
| Contributions | 10/11 | €14,600 | €14,600 | = | 0.0% |
| Revaluation surpluses | 12 | €30,750 | €30,750 | = | 0.0% |
| Reserves | 13 | €8,165,099 | €8,576,674 | +€411,575 | +5.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €8,165,099 | €8,576,674 | +€411,575 | +5.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,980,155 | €1,736,744 | -€243,411 | -12.3% |
| Amounts payable after more than one year | 17 | €1,435,097 | €1,370,347 | -€64,750 | -4.5% |
| Financial debts | 170/4 | €1,435,097 | €1,370,347 | -€64,750 | -4.5% |
| Amounts payable within one year | 42/48 | €545,058 | €366,396 | -€178,661 | -32.8% |
| Current portion of amounts payable after more than one year | 42 | €254,831 | €220,128 | -€34,703 | -13.6% |
| Financial debts | 43 | €19,009 | €19,010 | +€1 | 0.0% |
| Credit institutions | 430/8 | €19,009 | €19,010 | +€1 | 0.0% |
| Trade debts | 44 | €14,304 | €10,452 | -€3,851 | -26.9% |
| Suppliers | 440/4 | €14,304 | €10,452 | -€3,851 | -26.9% |
| Taxes, remuneration and social security | 45 | €85,382 | €86,282 | +€900 | +1.1% |
| Taxes | 450/3 | €85,382 | €86,282 | +€900 | +1.1% |
| Other amounts payable | 47/48 | €171,532 | €30,524 | -€141,008 | -82.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,238 | €24,619 | +€7,381 | +42.8% |
| Other operating charges | 640/8 | €4,775 | €6,038 | +€1,263 | +26.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €107,310 | €57,193 | -€50,117 | -46.7% |
| Operating profit (loss) | 9901 | €85,298 | €26,537 | -€58,761 | -68.9% |
| Financial income | 75/76B | €718,229 | €808,934 | +€90,705 | +12.6% |
| Recurring financial income | 75 | €718,229 | €808,934 | +€90,705 | +12.6% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €7,560 | €18,140 | +€10,580 | +140% |
| Recurring financial charges | 65 | €7,560 | €18,140 | +€10,580 | +140% |
| Profit (loss) for the period before taxes | 9903 | €795,966 | €817,330 | +€21,364 | +2.7% |
| Income taxes | 67/77 | €92,002 | €79,976 | -€12,026 | -13.1% |
| Profit (loss) for the period | 9904 | €703,964 | €737,355 | +€33,390 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €703,964 | €737,355 | +€33,390 | +4.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.