Cardiflor: 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.
Cardiflor
Largest movements
- Cash +€79,270
up €79,270 (+2280.5%), from €3,476 to €82,746
mainly Net result for the year (+€119,195) and Tax, wage and social debts (+€3,982)
- Deferred charges and accrued income +€31,670
up €31,670 (+99.3%), from €31,905 to €63,575
- Tangible fixed assets -€3,750
down €3,750 (-28.9%), from €12,997 to €9,247
- Profit (loss) carried forward +€119,195
up €119,195 (+819.5%), from €14,546 to €133,741
- Other debts -€12,267
down €12,267 (-65.7%), from €18,671 to €6,403
- Tax, wage and social debts +€3,982
up €3,982 (+51.4%), from €7,740 to €11,721
of which Taxes: +€6,469
- Accrued charges and deferred income -€3,291
down €3,291 (-98.7%), from €3,333 to €43
- Gross operating margin +€135,440
up €135,440 (+603.9%), from €22,428 to €157,868
- Taxes +€30,397
up €30,397 (+741.3%), from €4,100 to €34,497
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,377 | €155,568 | +€107,190 | +221.6% |
| Fixed assets | 21/28 | €12,997 | €9,247 | -€3,750 | -28.9% |
| Tangible fixed assets | 22/27 | €12,997 | €9,247 | -€3,750 | -28.9% |
| Furniture and vehicles | 24 | €12,997 | €9,247 | -€3,750 | -28.9% |
| Current assets | 29/58 | €35,381 | €146,321 | +€110,940 | +313.6% |
| Cash at bank and in hand | 54/58 | €3,476 | €82,746 | +€79,270 | +2280.5% |
| Deferred charges and accrued income | 490/1 | €31,905 | €63,575 | +€31,670 | +99.3% |
| Total equity and liabilities | 10/49 | €48,377 | €155,568 | +€107,190 | +221.6% |
| Equity | 10/15 | €18,046 | €137,241 | +€119,195 | +660.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,546 | €133,741 | +€119,195 | +819.5% |
| Amounts payable | 17/49 | €30,332 | €18,327 | -€12,005 | -39.6% |
| Amounts payable within one year | 42/48 | €26,998 | €18,284 | -€8,714 | -32.3% |
| Trade debts | 44 | €588 | €160 | -€429 | -72.9% |
| Suppliers | 440/4 | €588 | €160 | -€429 | -72.9% |
| Taxes, remuneration and social security | 45 | €7,740 | €11,721 | +€3,982 | +51.4% |
| Taxes | 450/3 | €5,252 | €11,721 | +€6,469 | +123.2% |
| Remuneration and social security | 454/9 | €2,487 | €0 | -€2,487 | -100.0% |
| Other amounts payable | 47/48 | €18,671 | €6,403 | -€12,267 | -65.7% |
| Accrued charges and deferred income | 492/3 | €3,333 | €43 | -€3,291 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,217 | €3,750 | +€533 | +16.6% |
| Other operating charges | 640/8 | €565 | €493 | -€72 | -12.8% |
| Gross operating margin | 9900 | €22,428 | €157,868 | +€135,440 | +603.9% |
| Operating profit (loss) | 9901 | €18,646 | €153,625 | +€134,979 | +723.9% |
| Financial income | 75/76B | - | €68 | +€68 | |
| Recurring financial income | 75 | - | €68 | +€68 | |
| Financial charges | 65/66B | - | €0 | +€0 | |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €18,646 | €153,693 | +€135,047 | +724.3% |
| Income taxes | 67/77 | €4,100 | €34,497 | +€30,397 | +741.3% |
| Profit (loss) for the period | 9904 | €14,546 | €119,195 | +€104,650 | +719.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,546 | €119,195 | +€104,650 | +719.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.