CARDIO CARE: 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.
CARDIO CARE
Largest movements
- Current investments +€111,787
up €111,787 (+33.9%), from €330,131 to €441,918
- Cash +€89,264
up €89,264 (+36.2%), from €246,302 to €335,565
mainly Net result for the year (+€295,461) and Other debts (+€151,711)
- Tangible fixed assets +€70,962
up €70,962 (+36.8%), from €192,874 to €263,837
of which Furniture and vehicles: +€95,988
- Receivables within one year +€70,541
up €70,541 (+99.3%), from €71,056 to €141,597
- Other debts +€151,711
up €151,711 (+632%), from €24,023 to €175,733
- Reserves +€126,472
up €126,472 (+11.2%), from €1.1m to €1.3m
of which Distributable reserves: +€126,472
- Tax, wage and social debts +€33,839
up €33,839 (+59.5%), from €56,826 to €90,665
of which Taxes: +€33,488
- Accrued charges and deferred income +€26,874
up €26,874 (+133%), from €20,134 to €47,008
- Gross operating margin +€50,560
up €50,560 (+9.7%), from €523,031 to €573,591
- Taxes +€13,019
up €13,019 (+11.0%), from €118,134 to €131,153
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 | €1,264,143 | €1,593,338 | +€329,195 | +26.0% |
| Fixed assets | 21/28 | €605,439 | €666,188 | +€60,748 | +10.0% |
| Tangible fixed assets | 22/27 | €192,874 | €263,837 | +€70,962 | +36.8% |
| Land and buildings | 22 | €132,536 | €95,223 | -€37,313 | -28.2% |
| Plant, machinery and equipment | 23 | €45,730 | €58,019 | +€12,288 | +26.9% |
| Furniture and vehicles | 24 | €14,608 | €110,596 | +€95,988 | +657% |
| Financial fixed assets | 28 | €412,565 | €402,351 | -€10,214 | -2.5% |
| Current assets | 29/58 | €658,704 | €927,150 | +€268,447 | +40.8% |
| Amounts receivable within one year | 40/41 | €71,056 | €141,597 | +€70,541 | +99.3% |
| Trade receivables | 40 | €71,056 | €141,597 | +€70,541 | +99.3% |
| Current investments | 50/53 | €330,131 | €441,918 | +€111,787 | +33.9% |
| Cash at bank and in hand | 54/58 | €246,302 | €335,565 | +€89,264 | +36.2% |
| Deferred charges and accrued income | 490/1 | €11,215 | €8,069 | -€3,146 | -28.0% |
| Total equity and liabilities | 10/49 | €1,264,143 | €1,593,338 | +€329,195 | +26.0% |
| Equity | 10/15 | €1,142,942 | €1,269,413 | +€126,472 | +11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,124,342 | €1,250,813 | +€126,472 | +11.2% |
| Non-distributable reserves | 130/1 | €7,829 | €7,829 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,829 | €7,829 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €1,060,263 | €1,186,735 | +€126,472 | +11.9% |
| Amounts payable | 17/49 | €121,202 | €323,925 | +€202,723 | +167% |
| Amounts payable within one year | 42/48 | €101,067 | €276,917 | +€175,849 | +174% |
| Trade debts | 44 | €20,219 | €10,519 | -€9,700 | -48.0% |
| Suppliers | 440/4 | €20,219 | €10,519 | -€9,700 | -48.0% |
| Taxes, remuneration and social security | 45 | €56,826 | €90,665 | +€33,839 | +59.5% |
| Taxes | 450/3 | €41,699 | €75,187 | +€33,488 | +80.3% |
| Remuneration and social security | 454/9 | €15,126 | €15,477 | +€351 | +2.3% |
| Other amounts payable | 47/48 | €24,023 | €175,733 | +€151,711 | +632% |
| Accrued charges and deferred income | 492/3 | €20,134 | €47,008 | +€26,874 | +133% |
| Remuneration, social security and pensions | 62 | €93,010 | €96,681 | +€3,671 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,698 | €62,778 | +€4,080 | +7.0% |
| Other operating charges | 640/8 | €2,145 | €2,971 | +€826 | +38.5% |
| Gross operating margin | 9900 | €523,031 | €573,591 | +€50,560 | +9.7% |
| Operating profit (loss) | 9901 | €369,178 | €411,161 | +€41,983 | +11.4% |
| Financial income | 75/76B | €18,759 | €15,919 | -€2,840 | -15.1% |
| Recurring financial income | 75 | €18,759 | €15,919 | -€2,840 | -15.1% |
| Financial charges | 65/66B | -€640 | €466 | +€1,106 | |
| Recurring financial charges | 65 | -€640 | €466 | +€1,106 | |
| Profit (loss) for the period before taxes | 9903 | €388,577 | €426,614 | +€38,037 | +9.8% |
| Income taxes | 67/77 | €118,134 | €131,153 | +€13,019 | +11.0% |
| Profit (loss) for the period | 9904 | €270,443 | €295,461 | +€25,018 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €270,443 | €295,461 | +€25,018 | +9.3% |
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 26 October 2026 via checked.be.