CARDIO CONTROL: 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 CONTROL
Largest movements
- Tangible fixed assets -€1,649
down €1,649 (-19.4%), from €8,504 to €6,855
of which Plant, machinery and equipment: -€1,892
- Other debts +€29,098
up €29,098 (+4.7%), from €613,257 to €642,355
- Profit (loss) carried forward -€25,979
down €25,979 (-3.1%), from -€849,376 to -€875,355
- Trade debts -€3,960
down €3,960 (-84.3%), from €4,699 to €739
- Depreciation -€13,428
down €13,428 (-77.2%), from €17,383 to €3,955
- Gross operating margin +€8,237
up €8,237 (+27.9%), from -€29,533 to -€21,296
- Financial charges -€462
down €462 (-56.6%), from €816 to €354
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 | €122,646 | €121,801 | -€845 | -0.7% |
| Fixed assets | 21/28 | €8,504 | €6,855 | -€1,649 | -19.4% |
| Tangible fixed assets | 22/27 | €8,504 | €6,855 | -€1,649 | -19.4% |
| Land and buildings | 22 | €1,687 | €1,930 | +€243 | +14.4% |
| Plant, machinery and equipment | 23 | €6,817 | €4,925 | -€1,892 | -27.8% |
| Current assets | 29/58 | €114,142 | €114,946 | +€804 | +0.7% |
| Amounts receivable within one year | 40/41 | €112,019 | €112,583 | +€564 | +0.5% |
| Trade receivables | 40 | €111,463 | €111,463 | = | 0.0% |
| Other amounts receivable | 41 | €557 | €1,121 | +€564 | +101.2% |
| Cash at bank and in hand | 54/58 | €1,763 | €1,910 | +€147 | +8.3% |
| Deferred charges and accrued income | 490/1 | €359 | €453 | +€93 | +26.0% |
| Total equity and liabilities | 10/49 | €122,646 | €121,801 | -€845 | -0.7% |
| Equity | 10/15 | -€495,376 | -€521,355 | -€25,979 | -5.2% |
| Contributions | 10/11 | €354,000 | €354,000 | = | 0.0% |
| Capital | 10 | €354,000 | €354,000 | = | 0.0% |
| Issued capital | 100 | €354,000 | €354,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€849,376 | -€875,355 | -€25,979 | -3.1% |
| Amounts payable | 17/49 | €618,022 | €643,156 | +€25,134 | +4.1% |
| Amounts payable within one year | 42/48 | €618,022 | €643,156 | +€25,134 | +4.1% |
| Trade debts | 44 | €4,699 | €739 | -€3,960 | -84.3% |
| Suppliers | 440/4 | €4,699 | €739 | -€3,960 | -84.3% |
| Taxes, remuneration and social security | 45 | €65 | €62 | -€4 | -5.8% |
| Taxes | 450/3 | €65 | €62 | -€4 | -5.8% |
| Other amounts payable | 47/48 | €613,257 | €642,355 | +€29,098 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,383 | €3,955 | -€13,428 | -77.2% |
| Other operating charges | 640/8 | €502 | €313 | -€189 | -37.6% |
| Gross operating margin | 9900 | -€29,533 | -€21,296 | +€8,237 | +27.9% |
| Operating profit (loss) | 9901 | -€47,418 | -€25,564 | +€21,854 | +46.1% |
| Financial income | 75/76B | €121 | - | -€121 | |
| Recurring financial income | 75 | €121 | - | -€121 | |
| Financial charges | 65/66B | €816 | €354 | -€462 | -56.6% |
| Recurring financial charges | 65 | €816 | €354 | -€462 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | -€48,113 | -€25,918 | +€22,195 | +46.1% |
| Income taxes | 67/77 | €65 | €62 | -€4 | -5.8% |
| Profit (loss) for the period | 9904 | -€48,178 | -€25,979 | +€22,199 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,178 | -€25,979 | +€22,199 | +46.1% |
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 3 October 2026 via checked.be.