CONFISERIE CERTIN: 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.
CONFISERIE CERTIN
Largest movements
- Cash -€9,054
down €9,054 (-96.0%), from €9,428 to €373
mainly Trade debts (-€10,675) and Receivables within one year (-€6,531)
- Receivables within one year +€6,531
up €6,531 (+77.8%), from €8,390 to €14,920
of which Trade receivables: +€3,484
- Current investments +€6,000
up €6,000 (+31.6%), from €19,000 to €25,000
- Tangible fixed assets -€5,318
down €5,318 (-39.3%), from €13,539 to €8,221
of which Furniture and vehicles: -€3,400
- Stocks and contracts +€5,276
up €5,276 (+22.0%), from €23,966 to €29,241
- Other debts +€12,336
up €12,336 (+73.2%), from €16,859 to €29,194
- Trade debts -€10,675
down €10,675 (-78.2%), from €13,650 to €2,976
- Short-term financial debts +€10,225
new in 2025: €10,225
- Debts after one year -€3,911
down €3,911 (-65.9%), from €5,939 to €2,028
- Profit (loss) carried forward -€2,470
down €2,470 (-20.0%), from €12,349 to €9,879
- Gross operating margin -€2,736
down €2,736 (-32.3%), from €8,483 to €5,747
- Taxes -€544
down €544 (-56.0%), from €973 to €428
- Financial income +€110
up €110 (+320%), from €34 to €144
- Financial charges -€92
down €92 (-5.5%), from €1,683 to €1,590
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 | €76,004 | €79,437 | +€3,434 | +4.5% |
| Fixed assets | 21/28 | €15,136 | €9,817 | -€5,318 | -35.1% |
| Tangible fixed assets | 22/27 | €13,539 | €8,221 | -€5,318 | -39.3% |
| Plant, machinery and equipment | 23 | €5,040 | €3,121 | -€1,919 | -38.1% |
| Furniture and vehicles | 24 | €8,499 | €5,099 | -€3,400 | -40.0% |
| Financial fixed assets | 28 | €1,597 | €1,597 | = | 0.0% |
| Current assets | 29/58 | €60,868 | €69,620 | +€8,752 | +14.4% |
| Stocks and contracts in progress | 3 | €23,966 | €29,241 | +€5,276 | +22.0% |
| Stocks | 30/36 | €23,966 | €29,241 | +€5,276 | +22.0% |
| Amounts receivable within one year | 40/41 | €8,390 | €14,920 | +€6,531 | +77.8% |
| Trade receivables | 40 | €8,099 | €11,582 | +€3,484 | +43.0% |
| Other amounts receivable | 41 | €291 | €3,338 | +€3,047 | +1,047% |
| Current investments | 50/53 | €19,000 | €25,000 | +€6,000 | +31.6% |
| Cash at bank and in hand | 54/58 | €9,428 | €373 | -€9,054 | -96.0% |
| Deferred charges and accrued income | 490/1 | €85 | €85 | = | 0.0% |
| Total equity and liabilities | 10/49 | €76,004 | €79,437 | +€3,434 | +4.5% |
| Equity | 10/15 | €32,800 | €30,330 | -€2,470 | -7.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,349 | €9,879 | -€2,470 | -20.0% |
| Amounts payable | 17/49 | €43,204 | €49,108 | +€5,904 | +13.7% |
| Amounts payable after more than one year | 17 | €5,939 | €2,028 | -€3,911 | -65.9% |
| Financial debts | 170/4 | €5,939 | €2,028 | -€3,911 | -65.9% |
| Amounts payable within one year | 42/48 | €35,265 | €47,080 | +€11,815 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €3,725 | €3,225 | -€500 | -13.4% |
| Financial debts | 43 | - | €10,225 | +€10,225 | |
| Credit institutions | 430/8 | - | €10,225 | +€10,225 | |
| Trade debts | 44 | €13,650 | €2,976 | -€10,675 | -78.2% |
| Suppliers | 440/4 | €13,650 | €2,976 | -€10,675 | -78.2% |
| Taxes, remuneration and social security | 45 | €1,030 | €1,459 | +€428 | +41.6% |
| Taxes | 450/3 | €1,030 | €1,459 | +€428 | +41.6% |
| Other amounts payable | 47/48 | €16,859 | €29,194 | +€12,336 | +73.2% |
| Accrued charges and deferred income | 492/3 | €2,000 | €0 | -€2,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,318 | €5,318 | = | 0.0% |
| Other operating charges | 640/8 | €1,070 | €1,024 | -€46 | -4.3% |
| Gross operating margin | 9900 | €8,483 | €5,747 | -€2,736 | -32.3% |
| Operating profit (loss) | 9901 | €2,095 | -€595 | -€2,690 | |
| Financial income | 75/76B | €34 | €144 | +€110 | +320% |
| Recurring financial income | 75 | €34 | €144 | +€110 | +320% |
| Financial charges | 65/66B | €1,683 | €1,590 | -€92 | -5.5% |
| Recurring financial charges | 65 | €1,683 | €1,590 | -€92 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €447 | -€2,042 | -€2,488 | |
| Income taxes | 67/77 | €973 | €428 | -€544 | -56.0% |
| Profit (loss) for the period | 9904 | -€526 | -€2,470 | -€1,944 | -370% |
| Profit (loss) for the period to be appropriated | 9905 | -€526 | -€2,470 | -€1,944 | -370% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.