CARDIO 2000: 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.
CARDIO 2000
Largest movements
- Receivables within one year +€75,822
up €75,822 (+9.5%), from €799,789 to €875,611
of which Other amounts receivable: +€67,586
- Deferred charges and accrued income -€11,013
down €11,013 (-65.0%), from €16,942 to €5,929
- Tangible fixed assets +€10,871
up €10,871 (+11.1%), from €97,566 to €108,437
of which Plant, machinery and equipment: +€28,729
- Reserves +€62,380
up €62,380 (+7.7%), from €805,370 to €867,750
- Financial income +€10,181
up €10,181 (+25.5%), from €40,000 to €50,181
- Depreciation +€6,099
up €6,099 (+21.1%), from €28,896 to €34,994
- Staff costs +€2,696
up €2,696 (+4.2%), from €64,053 to €66,749
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 | €936,265 | €1,011,549 | +€75,284 | +8.0% |
| Fixed assets | 21/28 | €98,186 | €109,057 | +€10,871 | +11.1% |
| Tangible fixed assets | 22/27 | €97,566 | €108,437 | +€10,871 | +11.1% |
| Land and buildings | 22 | €56,505 | €51,577 | -€4,928 | -8.7% |
| Plant, machinery and equipment | 23 | €6,588 | €35,317 | +€28,729 | +436.1% |
| Furniture and vehicles | 24 | €34,473 | €21,542 | -€12,931 | -37.5% |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €838,079 | €902,492 | +€64,413 | +7.7% |
| Amounts receivable within one year | 40/41 | €799,789 | €875,611 | +€75,822 | +9.5% |
| Trade receivables | 40 | €5,096 | €13,331 | +€8,235 | +161.6% |
| Other amounts receivable | 41 | €794,693 | €862,279 | +€67,586 | +8.5% |
| Cash at bank and in hand | 54/58 | €21,347 | €20,952 | -€395 | -1.9% |
| Deferred charges and accrued income | 490/1 | €16,942 | €5,929 | -€11,013 | -65.0% |
| Total equity and liabilities | 10/49 | €936,265 | €1,011,549 | +€75,284 | +8.0% |
| Equity | 10/15 | €875,540 | €937,926 | +€62,385 | +7.1% |
| Contributions | 10/11 | €12,405 | €12,405 | = | 0.0% |
| Reserves | 13 | €805,370 | €867,750 | +€62,380 | +7.7% |
| Non-distributable reserves | 130/1 | €805,370 | €867,750 | +€62,380 | +7.7% |
| Reserves not available under the articles | 1311 | €805,370 | €867,750 | +€62,380 | +7.7% |
| Profit (loss) carried forward | 14 | €57,765 | €57,771 | +€5 | 0.0% |
| Amounts payable | 17/49 | €60,724 | €73,623 | +€12,899 | +21.2% |
| Amounts payable after more than one year | 17 | €16,287 | €26,214 | +€9,927 | +60.9% |
| Financial debts | 170/4 | €16,287 | €26,214 | +€9,927 | +60.9% |
| Amounts payable within one year | 42/48 | €44,263 | €43,037 | -€1,226 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €28,839 | €24,993 | -€3,845 | -13.3% |
| Trade debts | 44 | €5,148 | €2,020 | -€3,128 | -60.8% |
| Suppliers | 440/4 | €5,148 | €2,020 | -€3,128 | -60.8% |
| Taxes, remuneration and social security | 45 | €10,276 | €16,024 | +€5,748 | +55.9% |
| Taxes | 450/3 | - | €7,695 | +€7,695 | |
| Remuneration and social security | 454/9 | €10,276 | €8,329 | -€1,947 | -19.0% |
| Accrued charges and deferred income | 492/3 | €174 | €4,372 | +€4,198 | +2416.1% |
| Remuneration, social security and pensions | 62 | €64,053 | €66,749 | +€2,696 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,896 | €34,994 | +€6,099 | +21.1% |
| Other operating charges | 640/8 | €1,029 | €1,339 | +€310 | +30.1% |
| Gross operating margin | 9900 | €144,585 | €143,220 | -€1,365 | -0.9% |
| Operating profit (loss) | 9901 | €50,608 | €40,137 | -€10,470 | -20.7% |
| Financial income | 75/76B | €40,000 | €50,181 | +€10,181 | +25.5% |
| Recurring financial income | 75 | €40,000 | €50,181 | +€10,181 | +25.5% |
| Financial charges | 65/66B | €4,060 | €4,238 | +€179 | +4.4% |
| Recurring financial charges | 65 | €4,060 | €4,238 | +€179 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €86,548 | €86,080 | -€468 | -0.5% |
| Income taxes | 67/77 | €24,007 | €23,695 | -€312 | -1.3% |
| Profit (loss) for the period | 9904 | €62,541 | €62,385 | -€156 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,541 | €62,385 | -€156 | -0.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.