CERTO 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.
CERTO CONSULTING
Largest movements
- Cash -€11,352
down €11,352 (-10.1%), from €112,377 to €101,025
mainly Contributions, distributions and other (-€66,586) and Investment in fixed assets (net) (-€22,973)
- Tangible fixed assets +€10,960
up €10,960 (+27.5%), from €39,917 to €50,877
of which Furniture and vehicles: +€11,333
- Receivables within one year +€6,053
up €6,053 (+19.9%), from €30,484 to €36,537
of which Trade receivables: +€12,241
- Reserves -€66,596
down €66,596 (-26.7%), from €249,698 to €183,102
of which Distributable reserves: -€66,596
- Other debts +€65,796
up €65,796 (+8,225%), from €800 to €66,596
- Profit (loss) carried forward +€8,705
new in 2025: €8,705
- Tax, wage and social debts -€6,539
down €6,539 (-37.5%), from €17,435 to €10,896
of which Taxes: -€6,081
- Trade debts +€4,175
new in 2025: €4,175
- Other operating charges +€5,597
up €5,597 (+562%), from €996 to €6,593
- Staff costs +€5,102
no longer reported in 2025 (was -€5,102)
- Gross operating margin +€3,347
up €3,347 (+11.9%), from €28,144 to €31,491
- Taxes -€1,940
down €1,940 (-29.1%), from €6,661 to €4,721
- Financial income -€486
down €486 (-34.9%), from €1,394 to €908
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 | €274,133 | €279,673 | +€5,541 | +2.0% |
| Fixed assets | 21/28 | €64,218 | €75,177 | +€10,960 | +17.1% |
| Intangible fixed assets | 21 | €24,301 | €24,301 | = | 0.0% |
| Tangible fixed assets | 22/27 | €39,917 | €50,877 | +€10,960 | +27.5% |
| Land and buildings | 22 | €10,880 | €10,103 | -€777 | -7.1% |
| Plant, machinery and equipment | 23 | €159 | €126 | -€33 | -20.6% |
| Furniture and vehicles | 24 | €2,589 | €13,922 | +€11,333 | +438% |
| Other tangible fixed assets | 26 | €26,289 | €26,726 | +€437 | +1.7% |
| Current assets | 29/58 | €209,915 | €204,496 | -€5,419 | -2.6% |
| Amounts receivable within one year | 40/41 | €30,484 | €36,537 | +€6,053 | +19.9% |
| Trade receivables | 40 | €19,458 | €31,699 | +€12,241 | +62.9% |
| Other amounts receivable | 41 | €11,026 | €4,837 | -€6,188 | -56.1% |
| Current investments | 50/53 | €65,918 | €65,918 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €112,377 | €101,025 | -€11,352 | -10.1% |
| Deferred charges and accrued income | 490/1 | €1,136 | €1,016 | -€120 | -10.5% |
| Total equity and liabilities | 10/49 | €274,133 | €279,673 | +€5,541 | +2.0% |
| Equity | 10/15 | €255,898 | €198,006 | -€57,892 | -22.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €249,698 | €183,102 | -€66,596 | -26.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €229,088 | €162,492 | -€66,596 | -29.1% |
| Profit (loss) carried forward | 14 | - | €8,705 | +€8,705 | |
| Amounts payable | 17/49 | €18,235 | €81,667 | +€63,432 | +348% |
| Amounts payable within one year | 42/48 | €18,235 | €81,667 | +€63,432 | +348% |
| Trade debts | 44 | - | €4,175 | +€4,175 | |
| Suppliers | 440/4 | - | €4,175 | +€4,175 | |
| Taxes, remuneration and social security | 45 | €17,435 | €10,896 | -€6,539 | -37.5% |
| Taxes | 450/3 | €16,976 | €10,896 | -€6,081 | -35.8% |
| Remuneration and social security | 454/9 | €458 | - | -€458 | |
| Other amounts payable | 47/48 | €800 | €66,596 | +€65,796 | +8,225% |
| Remuneration, social security and pensions | 62 | -€5,102 | - | +€5,102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,075 | €12,013 | -€63 | -0.5% |
| Other operating charges | 640/8 | €996 | €6,593 | +€5,597 | +562% |
| Gross operating margin | 9900 | €28,144 | €31,491 | +€3,347 | +11.9% |
| Operating profit (loss) | 9901 | €20,174 | €12,885 | -€7,289 | -36.1% |
| Financial income | 75/76B | €1,394 | €908 | -€486 | -34.9% |
| Recurring financial income | 75 | €1,394 | €908 | -€486 | -34.9% |
| Financial charges | 65/66B | €457 | €377 | -€80 | -17.5% |
| Recurring financial charges | 65 | €457 | €377 | -€80 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €21,111 | €13,416 | -€7,695 | -36.4% |
| Income taxes | 67/77 | €6,661 | €4,721 | -€1,940 | -29.1% |
| Profit (loss) for the period | 9904 | €14,450 | €8,695 | -€5,755 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,450 | €8,695 | -€5,755 | -39.8% |
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 24 October 2026 via checked.be.