CARDIAC CARE: 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.
CARDIAC CARE
Largest movements
- Current investments +€1.4m
new in 2025: €1.4m
- Cash -€1.0m
down €1.0m (-70.5%), from €1.5m to €432,395
mainly Current investments (-€1.4m) and Current portion of long-term debt (-€56,414)
- Tangible fixed assets -€90,137
down €90,137 (-7.4%), from €1.2m to €1.1m
of which Furniture and vehicles: -€53,234
- Reserves +€313,348
up €313,348 (+15.2%), from €2.1m to €2.4m
- Current portion of long-term debt -€56,414
down €56,414 (-74.1%), from €76,089 to €19,675
- Trade debts -€35,514
down €35,514 (-98.3%), from €36,131 to €616
- Financial income +€56,293
up €56,293 (+140,733,100%), from €0 to €56,293
- Financial charges +€26,569
up €26,569 (+107%), from €24,786 to €51,355
- Taxes +€11,830
up €11,830 (+8.6%), from €138,320 to €150,150
- Depreciation +€8,900
up €8,900 (+11.0%), from €81,237 to €90,137
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 | €2,954,420 | €3,154,602 | +€200,182 | +6.8% |
| Fixed assets | 21/28 | €1,225,905 | €1,135,768 | -€90,137 | -7.4% |
| Tangible fixed assets | 22/27 | €1,225,905 | €1,135,768 | -€90,137 | -7.4% |
| Land and buildings | 22 | €1,022,652 | €991,809 | -€30,843 | -3.0% |
| Furniture and vehicles | 24 | €182,831 | €129,597 | -€53,234 | -29.1% |
| Other tangible fixed assets | 26 | €20,422 | €14,363 | -€6,059 | -29.7% |
| Current assets | 29/58 | €1,728,516 | €2,018,834 | +€290,318 | +16.8% |
| Amounts receivable after more than one year | 29 | €26,000 | €26,000 | = | 0.0% |
| Other amounts receivable | 291 | €26,000 | €26,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €233,649 | €203,210 | -€30,439 | -13.0% |
| Trade receivables | 40 | €197,225 | €200,117 | +€2,892 | +1.5% |
| Other amounts receivable | 41 | €36,423 | €3,093 | -€33,331 | -91.5% |
| Current investments | 50/53 | - | €1,355,574 | +€1.4m | |
| Cash at bank and in hand | 54/58 | €1,467,350 | €432,395 | -€1.0m | -70.5% |
| Deferred charges and accrued income | 490/1 | €1,517 | €1,655 | +€137 | +9.1% |
| Total equity and liabilities | 10/49 | €2,954,420 | €3,154,602 | +€200,182 | +6.8% |
| Equity | 10/15 | €2,369,844 | €2,683,191 | +€313,348 | +13.2% |
| Contributions | 10/11 | €314,800 | €314,800 | = | 0.0% |
| Reserves | 13 | €2,055,044 | €2,368,391 | +€313,348 | +15.2% |
| Distributable reserves | 133 | €2,055,044 | €2,368,391 | +€313,348 | +15.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €584,577 | €471,411 | -€113,166 | -19.4% |
| Amounts payable after more than one year | 17 | €19,675 | €0 | -€19,675 | -100% |
| Financial debts | 170/4 | €19,675 | €0 | -€19,675 | -100% |
| Amounts payable within one year | 42/48 | €564,902 | €468,309 | -€96,593 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €76,089 | €19,675 | -€56,414 | -74.1% |
| Trade debts | 44 | €36,131 | €616 | -€35,514 | -98.3% |
| Suppliers | 440/4 | €36,131 | €616 | -€35,514 | -98.3% |
| Taxes, remuneration and social security | 45 | €36,304 | €46,462 | +€10,159 | +28.0% |
| Taxes | 450/3 | €36,304 | €46,462 | +€10,159 | +28.0% |
| Other amounts payable | 47/48 | €416,378 | €401,555 | -€14,823 | -3.6% |
| Accrued charges and deferred income | 492/3 | - | €3,102 | +€3,102 | |
| Remuneration, social security and pensions | 62 | €518 | €1,058 | +€540 | +104% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,237 | €90,137 | +€8,900 | +11.0% |
| Other operating charges | 640/8 | €14,053 | €9,027 | -€5,026 | -35.8% |
| Gross operating margin | 9900 | €556,350 | €558,781 | +€2,431 | +0.4% |
| Operating profit (loss) | 9901 | €460,542 | €458,560 | -€1,983 | -0.4% |
| Financial income | 75/76B | €0 | €56,293 | +€56,293 | +140,733,100% |
| Recurring financial income | 75 | €0 | €56,293 | +€56,293 | +140,733,100% |
| Financial charges | 65/66B | €24,786 | €51,355 | +€26,569 | +107% |
| Recurring financial charges | 65 | €24,786 | €51,355 | +€26,569 | +107% |
| Profit (loss) for the period before taxes | 9903 | €435,756 | €463,498 | +€27,742 | +6.4% |
| Income taxes | 67/77 | €138,320 | €150,150 | +€11,830 | +8.6% |
| Profit (loss) for the period | 9904 | €297,436 | €313,348 | +€15,911 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €297,436 | €313,348 | +€15,911 | +5.3% |
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 25 October 2026 via checked.be.