CARDAMIC: 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.
CARDAMIC
Largest movements
- Cash +€9,767
up €9,767 (+111.2%), from €8,786 to €18,552
mainly Net result for the year (+€11,266) and Deferred charges and accrued income (+€3,922)
- Reserves +€11,000
up €11,000 (+5.1%), from €215,660 to €226,660
of which Distributable reserves: +€11,000
- Gross operating margin +€19,619
up €19,619, from -€8,117 to €11,502
- Taxes +€5,981
up €5,981 (+490.8%), from €1,219 to €7,200
- Financial income +€3,593
up €3,593 (+47.4%), from €7,572 to €11,165
- Financial charges +€952
up €952 (+139.0%), from €685 to €1,638
- Other operating charges -€894
down €894 (-59.8%), from €1,493 to €600
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 | €766,126 | €772,309 | +€6,184 | +0.8% |
| Fixed assets | 21/28 | €4,567 | €2,603 | -€1,964 | -43.0% |
| Tangible fixed assets | 22/27 | €4,567 | €2,603 | -€1,964 | -43.0% |
| Furniture and vehicles | 24 | €4,567 | €2,603 | -€1,964 | -43.0% |
| Current assets | 29/58 | €761,559 | €769,706 | +€8,147 | +1.1% |
| Amounts receivable after more than one year | 29 | €747,220 | €749,522 | +€2,302 | +0.3% |
| Other amounts receivable | 291 | €747,220 | €749,522 | +€2,302 | +0.3% |
| Cash at bank and in hand | 54/58 | €8,786 | €18,552 | +€9,767 | +111.2% |
| Deferred charges and accrued income | 490/1 | €5,554 | €1,632 | -€3,922 | -70.6% |
| Total equity and liabilities | 10/49 | €766,126 | €772,309 | +€6,184 | +0.8% |
| Equity | 10/15 | €750,814 | €762,080 | +€11,266 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €215,660 | €226,660 | +€11,000 | +5.1% |
| 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 | €213,800 | €224,800 | +€11,000 | +5.1% |
| Profit (loss) carried forward | 14 | €516,554 | €516,820 | +€266 | +0.1% |
| Amounts payable | 17/49 | €15,312 | €10,229 | -€5,083 | -33.2% |
| Amounts payable within one year | 42/48 | €15,312 | €10,229 | -€5,083 | -33.2% |
| Financial debts | 43 | - | €110 | +€110 | |
| Credit institutions | 430/8 | - | €110 | +€110 | |
| Trade debts | 44 | €960 | €1,530 | +€569 | +59.3% |
| Suppliers | 440/4 | €960 | €1,530 | +€569 | +59.3% |
| Taxes, remuneration and social security | 45 | €14,352 | €8,589 | -€5,762 | -40.2% |
| Taxes | 450/3 | €14,352 | €8,589 | -€5,762 | -40.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,793 | €1,964 | +€171 | +9.5% |
| Other operating charges | 640/8 | €1,493 | €600 | -€894 | -59.8% |
| Gross operating margin | 9900 | -€8,117 | €11,502 | +€19,619 | |
| Operating profit (loss) | 9901 | -€11,403 | €8,939 | +€20,342 | |
| Financial income | 75/76B | €7,572 | €11,165 | +€3,593 | +47.4% |
| Recurring financial income | 75 | €7,572 | €11,165 | +€3,593 | +47.4% |
| Financial charges | 65/66B | €685 | €1,638 | +€952 | +139.0% |
| Recurring financial charges | 65 | €685 | €1,638 | +€952 | +139.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,517 | €18,466 | +€22,983 | |
| Income taxes | 67/77 | €1,219 | €7,200 | +€5,981 | +490.8% |
| Profit (loss) for the period | 9904 | -€5,735 | €11,266 | +€17,001 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,735 | €11,266 | +€17,001 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.