CARDIAMIN: 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.
CARDIAMIN
Largest movements
- Tangible fixed assets +€185,223
up €185,223 (+55.4%), from €334,468 to €519,691
of which Land and buildings: +€92,717
- Receivables within one year +€145,668
up €145,668 (+1894.7%), from €7,688 to €153,356
of which Other amounts receivable: +€141,438
- Reserves +€173,790
up €173,790 (+26.1%), from €665,170 to €838,960
of which Distributable reserves: +€175,650
- Trade debts +€154,845
up €154,845 (+5917.1%), from €2,617 to €157,462
- Other debts -€95,029
down €95,029 (-80.4%), from €118,221 to €23,193
- Debts after one year +€91,505
up €91,505 (+44.1%), from €207,368 to €298,874
- Current portion of long-term debt +€27,811
up €27,811 (+69.5%), from €40,034 to €67,845
- Gross operating margin +€4,499
up €4,499 (+1.4%), from €314,572 to €319,072
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 | €1,056,169 | €1,403,366 | +€347,197 | +32.9% |
| Fixed assets | 21/28 | €335,068 | €525,491 | +€190,423 | +56.8% |
| Tangible fixed assets | 22/27 | €334,468 | €519,691 | +€185,223 | +55.4% |
| Land and buildings | 22 | €322,181 | €414,899 | +€92,717 | +28.8% |
| Furniture and vehicles | 24 | €12,287 | €31,123 | +€18,836 | +153.3% |
| Other tangible fixed assets | 26 | - | €73,670 | +€73,670 | |
| Financial fixed assets | 28 | €600 | €5,800 | +€5,200 | +866.7% |
| Current assets | 29/58 | €721,101 | €877,875 | +€156,774 | +21.7% |
| Amounts receivable within one year | 40/41 | €7,688 | €153,356 | +€145,668 | +1894.7% |
| Trade receivables | 40 | - | €4,230 | +€4,230 | |
| Other amounts receivable | 41 | €7,688 | €149,126 | +€141,438 | +1839.7% |
| Cash at bank and in hand | 54/58 | €667,915 | €672,624 | +€4,710 | +0.7% |
| Deferred charges and accrued income | 490/1 | €45,498 | €51,894 | +€6,396 | +14.1% |
| Total equity and liabilities | 10/49 | €1,056,169 | €1,403,366 | +€347,197 | +32.9% |
| Equity | 10/15 | €677,710 | €851,500 | +€173,790 | +25.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €665,170 | €838,960 | +€173,790 | +26.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €663,310 | €838,960 | +€175,650 | +26.5% |
| Profit (loss) carried forward | 14 | €140 | €140 | +€0 | 0.0% |
| Amounts payable | 17/49 | €378,459 | €551,866 | +€173,407 | +45.8% |
| Amounts payable after more than one year | 17 | €207,368 | €298,874 | +€91,505 | +44.1% |
| Financial debts | 170/4 | €207,368 | €298,874 | +€91,505 | +44.1% |
| Amounts payable within one year | 42/48 | €169,390 | €251,292 | +€81,902 | +48.4% |
| Current portion of amounts payable after more than one year | 42 | €40,034 | €67,845 | +€27,811 | +69.5% |
| Trade debts | 44 | €2,617 | €157,462 | +€154,845 | +5917.1% |
| Suppliers | 440/4 | €2,617 | €157,462 | +€154,845 | +5917.1% |
| Taxes, remuneration and social security | 45 | €8,518 | €2,792 | -€5,726 | -67.2% |
| Taxes | 450/3 | €8,518 | €2,792 | -€5,726 | -67.2% |
| Other amounts payable | 47/48 | €118,221 | €23,193 | -€95,029 | -80.4% |
| Accrued charges and deferred income | 492/3 | €1,700 | €1,700 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,086 | €49,311 | +€2,225 | +4.7% |
| Other operating charges | 640/8 | €8,694 | €8,043 | -€651 | -7.5% |
| Gross operating margin | 9900 | €314,572 | €319,072 | +€4,499 | +1.4% |
| Operating profit (loss) | 9901 | €258,793 | €261,718 | +€2,926 | +1.1% |
| Financial income | 75/76B | €407 | €493 | +€87 | +21.3% |
| Recurring financial income | 75 | €407 | €493 | +€87 | +21.3% |
| Financial charges | 65/66B | €3,334 | €4,455 | +€1,121 | +33.6% |
| Recurring financial charges | 65 | €3,334 | €4,455 | +€1,121 | +33.6% |
| Profit (loss) for the period before taxes | 9903 | €255,865 | €257,756 | +€1,891 | +0.7% |
| Income taxes | 67/77 | €85,525 | €83,966 | -€1,559 | -1.8% |
| Profit (loss) for the period | 9904 | €170,340 | €173,790 | +€3,450 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €170,340 | €173,790 | +€3,450 | +2.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.