CARDIGE: 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.
CARDIGE
Largest movements
- Cash -€4,212
down €4,212 (-95.9%), from €4,392 to €180
mainly Receivables within one year (-€2,551) and Net result for the year (-€2,055)
- Receivables within one year +€2,551
up €2,551 (+5.0%), from €50,950 to €53,501
- Profit (loss) carried forward -€2,055
down €2,055 (-1.6%), from €128,622 to €126,568
- Gross operating margin -€2,734
down €2,734 (-80.7%), from €3,389 to €656
- Taxes -€1,885
down €1,885 (-83.9%), from €2,248 to €362
- Financial charges -€964
down €964 (-44.5%), from €2,165 to €1,201
of which Non-recurring financial charges: -€648
- Other operating charges +€524
up €524 (+83.7%), from €626 to €1,150
- Financial income -€40
down €40 (-92.4%), from €43 to €3
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 | €162,514 | €160,024 | -€2,490 | -1.5% |
| Fixed assets | 21/28 | €100 | €100 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €162,414 | €159,924 | -€2,490 | -1.5% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €6,430 | €5,601 | -€829 | -12.9% |
| Stocks | 30/36 | €6,430 | €5,601 | -€829 | -12.9% |
| Amounts receivable within one year | 40/41 | €50,950 | €53,501 | +€2,551 | +5.0% |
| Other amounts receivable | 41 | €50,950 | €53,501 | +€2,551 | +5.0% |
| Cash at bank and in hand | 54/58 | €4,392 | €180 | -€4,212 | -95.9% |
| Deferred charges and accrued income | 490/1 | €641 | €641 | = | 0.0% |
| Total equity and liabilities | 10/49 | €162,514 | €160,024 | -€2,490 | -1.5% |
| Equity | 10/15 | €155,891 | €153,836 | -€2,055 | -1.3% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,622 | €126,568 | -€2,055 | -1.6% |
| Amounts payable | 17/49 | €6,624 | €6,188 | -€436 | -6.6% |
| Amounts payable within one year | 42/48 | €6,624 | €6,188 | -€436 | -6.6% |
| Financial debts | 43 | - | €403 | +€403 | |
| Credit institutions | 430/8 | - | €403 | +€403 | |
| Trade debts | 44 | €6,074 | €4,895 | -€1,178 | -19.4% |
| Suppliers | 440/4 | €6,074 | €4,895 | -€1,178 | -19.4% |
| Taxes, remuneration and social security | 45 | €550 | €890 | +€340 | +61.8% |
| Taxes | 450/3 | €550 | €890 | +€340 | +61.8% |
| Other operating charges | 640/8 | €626 | €1,150 | +€524 | +83.7% |
| Gross operating margin | 9900 | €3,389 | €656 | -€2,734 | -80.7% |
| Operating profit (loss) | 9901 | €2,763 | -€494 | -€3,257 | |
| Financial income | 75/76B | €43 | €3 | -€40 | -92.4% |
| Recurring financial income | 75 | €43 | €3 | -€40 | -92.4% |
| Financial charges | 65/66B | €2,165 | €1,201 | -€964 | -44.5% |
| Recurring financial charges | 65 | €952 | €636 | -€316 | -33.2% |
| Non-recurring financial charges | 66B | €1,213 | €565 | -€648 | -53.4% |
| Profit (loss) for the period before taxes | 9903 | €642 | -€1,692 | -€2,334 | |
| Income taxes | 67/77 | €2,248 | €362 | -€1,885 | -83.9% |
| Profit (loss) for the period | 9904 | -€1,606 | -€2,055 | -€448 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,606 | -€2,055 | -€448 | -27.9% |
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 9 October 2026 via checked.be.