Certyl: 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.
Certyl
Largest movements
- Cash +€16,072
up €16,072 (+47.4%), from €33,877 to €49,949
mainly Net result for the year (+€35,311) and Tax, wage and social debts (+€5,294)
- Receivables within one year +€12,470
up €12,470 (+901.2%), from €1,384 to €13,854
- Intangible fixed assets +€6,019
up €6,019 (+70.0%), from €8,604 to €14,624
- Tangible fixed assets +€1,818
new in 2025: €1,818
- Profit (loss) carried forward +€31,086
up €31,086 (+105.0%), from €29,605 to €60,691
- Tax, wage and social debts +€5,294
new in 2025: €5,294
- Gross operating margin +€41,543
new in 2025: €41,543
- Taxes +€5,330
new in 2025: €5,330
- Other operating charges +€644
new in 2025: €644
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €43,865 | €80,245 | +€36,380 | +82.9% |
| Fixed assets | 21/28 | €8,604 | €16,442 | +€7,837 | +91.1% |
| Intangible fixed assets | 21 | €8,604 | €14,624 | +€6,019 | +70.0% |
| Tangible fixed assets | 22/27 | - | €1,818 | +€1,818 | |
| Furniture and vehicles | 24 | - | €1,818 | +€1,818 | |
| Current assets | 29/58 | €35,261 | €63,803 | +€28,543 | +80.9% |
| Amounts receivable within one year | 40/41 | €1,384 | €13,854 | +€12,470 | +901.2% |
| Other amounts receivable | 41 | €1,384 | €13,854 | +€12,470 | +901.2% |
| Cash at bank and in hand | 54/58 | €33,877 | €49,949 | +€16,072 | +47.4% |
| Total equity and liabilities | 10/49 | €43,865 | €80,245 | +€36,380 | +82.9% |
| Equity | 10/15 | €43,865 | €74,951 | +€31,086 | +70.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,605 | €60,691 | +€31,086 | +105.0% |
| Amounts payable | 17/49 | - | €5,294 | +€5,294 | |
| Amounts payable within one year | 42/48 | - | €5,294 | +€5,294 | |
| Taxes, remuneration and social security | 45 | - | €5,294 | +€5,294 | |
| Taxes | 450/3 | - | €5,294 | +€5,294 | |
| Other operating charges | 640/8 | - | €644 | +€644 | |
| Gross operating margin | 9900 | - | €41,543 | +€41,543 | |
| Operating profit (loss) | 9901 | - | €40,899 | +€40,899 | |
| Financial charges | 65/66B | - | €258 | +€258 | |
| Recurring financial charges | 65 | - | €258 | +€258 | |
| Profit (loss) for the period before taxes | 9903 | - | €40,641 | +€40,641 | |
| Income taxes | 67/77 | - | €5,330 | +€5,330 | |
| Profit (loss) for the period | 9904 | - | €35,311 | +€35,311 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €35,311 | +€35,311 |
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.