CARDIDEL: 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.
CARDIDEL
Largest movements
- Deferred charges and accrued income +€63,860
up €63,860 (+311.6%), from €20,496 to €84,355
- Receivables within one year -€9,590
down €9,590 (-42.6%), from €22,528 to €12,938
of which Other amounts receivable: -€18,128
- Tangible fixed assets -€6,645
down €6,645 (-9.0%), from €73,430 to €66,785
of which Land and buildings: -€6,076
- Other debts +€50,141
up €50,141 (+89.0%), from €56,346 to €106,487
- Reserves +€18,557
up €18,557 (+11.4%), from €163,029 to €181,585
of which Distributable reserves: +€18,557
- Tax, wage and social debts -€12,959
down €12,959 (-92.9%), from €13,943 to €984
- Current portion of long-term debt -€8,488
no longer reported in 2025 (was €8,488)
- Turnover +€146,097
new in 2025: €146,097
- Purchases and services +€130,365
new in 2025: €130,365
- Gross operating margin +€28,934
up €28,934 (+34.8%), from €83,259 to €112,193
- Taxes +€6,297
up €6,297 (+251.6%), from €2,502 to €8,799
- Financial charges +€4,321
up €4,321 (+6.3%), from €68,445 to €72,766
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 | €301,796 | €351,430 | +€49,634 | +16.4% |
| Fixed assets | 21/28 | €73,430 | €66,785 | -€6,645 | -9.0% |
| Tangible fixed assets | 22/27 | €73,430 | €66,785 | -€6,645 | -9.0% |
| Land and buildings | 22 | €60,760 | €54,684 | -€6,076 | -10.0% |
| Plant, machinery and equipment | 23 | €2,717 | €2,330 | -€387 | -14.2% |
| Furniture and vehicles | 24 | €6,017 | €7,524 | +€1,507 | +25.0% |
| Other tangible fixed assets | 26 | €3,936 | €2,247 | -€1,689 | -42.9% |
| Current assets | 29/58 | €228,366 | €284,645 | +€56,279 | +24.6% |
| Amounts receivable within one year | 40/41 | €22,528 | €12,938 | -€9,590 | -42.6% |
| Trade receivables | 40 | - | €8,538 | +€8,538 | |
| Other amounts receivable | 41 | €22,528 | €4,400 | -€18,128 | -80.5% |
| Cash at bank and in hand | 54/58 | €185,343 | €187,352 | +€2,010 | +1.1% |
| Deferred charges and accrued income | 490/1 | €20,496 | €84,355 | +€63,860 | +311.6% |
| Total equity and liabilities | 10/49 | €301,796 | €351,430 | +€49,634 | +16.4% |
| Equity | 10/15 | €175,429 | €193,985 | +€18,557 | +10.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €163,029 | €181,585 | +€18,557 | +11.4% |
| 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 | €161,169 | €179,725 | +€18,557 | +11.5% |
| Amounts payable | 17/49 | €126,367 | €157,445 | +€31,078 | +24.6% |
| Amounts payable after more than one year | 17 | €45,991 | €45,991 | = | 0.0% |
| Financial debts | 170/4 | €45,991 | €45,991 | = | 0.0% |
| Amounts payable within one year | 42/48 | €80,377 | €111,454 | +€31,078 | +38.7% |
| Current portion of amounts payable after more than one year | 42 | €8,488 | - | -€8,488 | |
| Financial debts | 43 | - | €57 | +€57 | |
| Credit institutions | 430/8 | - | €57 | +€57 | |
| Trade debts | 44 | €1,600 | €3,926 | +€2,325 | +145.3% |
| Suppliers | 440/4 | €1,600 | €3,926 | +€2,325 | +145.3% |
| Taxes, remuneration and social security | 45 | €13,943 | €984 | -€12,959 | -92.9% |
| Taxes | 450/3 | €13,943 | €984 | -€12,959 | -92.9% |
| Other amounts payable | 47/48 | €56,346 | €106,487 | +€50,141 | +89.0% |
| Turnover | 70 | - | €146,097 | +€146,097 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €130,365 | +€130,365 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,737 | €10,854 | +€1,116 | +11.5% |
| Other operating charges | 640/8 | €1,746 | €1,720 | -€26 | -1.5% |
| Gross operating margin | 9900 | €83,259 | €112,193 | +€28,934 | +34.8% |
| Operating profit (loss) | 9901 | €71,775 | €99,619 | +€27,843 | +38.8% |
| Financial income | 75/76B | €271 | €1,336 | +€1,065 | +392.6% |
| Recurring financial income | 75 | €271 | €1,336 | +€1,065 | +392.6% |
| Financial charges | 65/66B | €68,445 | €72,766 | +€4,321 | +6.3% |
| Recurring financial charges | 65 | €68,445 | €72,766 | +€4,321 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €3,602 | €28,189 | +€24,587 | +682.6% |
| Income taxes | 67/77 | €2,502 | €8,799 | +€6,297 | +251.6% |
| Profit (loss) for the period | 9904 | €1,099 | €19,390 | +€18,290 | +1663.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,099 | €19,390 | +€18,290 | +1663.7% |
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 2 October 2026 via checked.be.