CARDIJAEMO: 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.
CARDIJAEMO
Largest movements
- Cash +€8,621
up €8,621 (+18.5%), from €46,638 to €55,258
mainly Net result for the year (+€41,219) and Depreciation (+€7,659)
- Tangible fixed assets -€5,430
down €5,430 (-58.3%), from €9,316 to €3,886
- Receivables within one year +€3,893
up €3,893 (+14.8%), from €26,260 to €30,154
of which Trade receivables: +€5,460
- Deferred charges and accrued income +€1,700
new in 2025: €1,700
- Profit (loss) carried forward +€11,219
up €11,219 (+43.0%), from €26,116 to €37,335
- Trade debts +€3,874
up €3,874 (+156%), from €2,476 to €6,351
- Current portion of long-term debt -€3,587
down €3,587 (-83.1%), from €4,315 to €728
- Tax, wage and social debts -€970
down €970 (-16.2%), from €6,000 to €5,030
- Gross operating margin +€14,213
up €14,213 (+28.4%), from €50,118 to €64,330
- Taxes +€3,271
up €3,271 (+33.1%), from €9,878 to €13,149
- Depreciation +€664
up €664 (+9.5%), from €6,995 to €7,659
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 | €82,244 | €91,028 | +€8,784 | +10.7% |
| Fixed assets | 21/28 | €9,346 | €3,916 | -€5,430 | -58.1% |
| Tangible fixed assets | 22/27 | €9,316 | €3,886 | -€5,430 | -58.3% |
| Furniture and vehicles | 24 | €9,316 | €3,886 | -€5,430 | -58.3% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €72,898 | €87,112 | +€14,214 | +19.5% |
| Amounts receivable within one year | 40/41 | €26,260 | €30,154 | +€3,893 | +14.8% |
| Trade receivables | 40 | €24,693 | €30,154 | +€5,460 | +22.1% |
| Other amounts receivable | 41 | €1,567 | - | -€1,567 | |
| Cash at bank and in hand | 54/58 | €46,638 | €55,258 | +€8,621 | +18.5% |
| Deferred charges and accrued income | 490/1 | - | €1,700 | +€1,700 | |
| Total equity and liabilities | 10/49 | €82,244 | €91,028 | +€8,784 | +10.7% |
| Equity | 10/15 | €46,116 | €57,335 | +€11,219 | +24.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,116 | €37,335 | +€11,219 | +43.0% |
| Amounts payable | 17/49 | €36,128 | €33,693 | -€2,435 | -6.7% |
| Amounts payable after more than one year | 17 | €728 | - | -€728 | |
| Financial debts | 170/4 | €728 | - | -€728 | |
| Amounts payable within one year | 42/48 | €33,134 | €31,626 | -€1,508 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €4,315 | €728 | -€3,587 | -83.1% |
| Trade debts | 44 | €2,476 | €6,351 | +€3,874 | +156% |
| Suppliers | 440/4 | €2,476 | €6,351 | +€3,874 | +156% |
| Taxes, remuneration and social security | 45 | €6,000 | €5,030 | -€970 | -16.2% |
| Taxes | 450/3 | €6,000 | €5,030 | -€970 | -16.2% |
| Other amounts payable | 47/48 | €20,343 | €19,518 | -€825 | -4.1% |
| Accrued charges and deferred income | 492/3 | €2,266 | €2,067 | -€199 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,995 | €7,659 | +€664 | +9.5% |
| Other operating charges | 640/8 | €609 | €652 | +€44 | +7.1% |
| Gross operating margin | 9900 | €50,118 | €64,330 | +€14,213 | +28.4% |
| Operating profit (loss) | 9901 | €42,514 | €56,019 | +€13,505 | +31.8% |
| Financial income | 75/76B | €815 | €399 | -€416 | -51.1% |
| Recurring financial income | 75 | €815 | €399 | -€416 | -51.1% |
| Financial charges | 65/66B | €2,083 | €2,050 | -€33 | -1.6% |
| Recurring financial charges | 65 | €2,083 | €2,050 | -€33 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €41,246 | €54,368 | +€13,122 | +31.8% |
| Income taxes | 67/77 | €9,878 | €13,149 | +€3,271 | +33.1% |
| Profit (loss) for the period | 9904 | €31,368 | €41,219 | +€9,851 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,368 | €41,219 | +€9,851 | +31.4% |
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 14 October 2026 via checked.be.