CARDIO DEWIT: 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 DEWIT
Largest movements
- Cash +€31,447
up €31,447 (+12.2%), from €258,022 to €289,469
mainly Net result for the year (+€70,656) and Depreciation (+€13,846)
- Current investments +€23,116
up €23,116 (+37.3%), from €62,006 to €85,121
- Reserves +€43,688
up €43,688 (+14.8%), from €295,603 to €339,291
of which Distributable reserves: +€43,688
- Other debts +€6,360
up €6,360 (+261.7%), from €2,430 to €8,790
- Gross operating margin +€20,875
up €20,875 (+21.4%), from €97,694 to €118,568
- Provisions +€19,425
no longer reported in 2025 (was -€19,425)
- Financial income +€2,287
up €2,287 (+118.2%), from €1,934 to €4,220
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 | €454,925 | €505,681 | +€50,757 | +11.2% |
| Fixed assets | 21/28 | €128,300 | €124,102 | -€4,198 | -3.3% |
| Tangible fixed assets | 22/27 | €128,300 | €124,102 | -€4,198 | -3.3% |
| Land and buildings | 22 | €109,534 | €104,120 | -€5,415 | -4.9% |
| Furniture and vehicles | 24 | €18,765 | €19,982 | +€1,217 | +6.5% |
| Current assets | 29/58 | €326,625 | €381,579 | +€54,954 | +16.8% |
| Amounts receivable within one year | 40/41 | €3,022 | €5,504 | +€2,482 | +82.1% |
| Trade receivables | 40 | €3,022 | €5,350 | +€2,329 | +77.1% |
| Other amounts receivable | 41 | - | €154 | +€154 | |
| Current investments | 50/53 | €62,006 | €85,121 | +€23,116 | +37.3% |
| Cash at bank and in hand | 54/58 | €258,022 | €289,469 | +€31,447 | +12.2% |
| Deferred charges and accrued income | 490/1 | €3,576 | €1,484 | -€2,091 | -58.5% |
| Total equity and liabilities | 10/49 | €454,925 | €505,681 | +€50,757 | +11.2% |
| Equity | 10/15 | €301,803 | €345,491 | +€43,688 | +14.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €295,603 | €339,291 | +€43,688 | +14.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €293,743 | €337,431 | +€43,688 | +14.9% |
| Provisions and deferred taxes | 16 | €135,563 | €135,563 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €135,563 | €135,563 | = | 0.0% |
| Pensions and similar obligations | 160 | €135,563 | €135,563 | = | 0.0% |
| Amounts payable | 17/49 | €17,559 | €24,628 | +€7,069 | +40.3% |
| Amounts payable within one year | 42/48 | €17,559 | €24,139 | +€6,579 | +37.5% |
| Trade debts | 44 | €228 | - | -€228 | |
| Suppliers | 440/4 | €228 | - | -€228 | |
| Taxes, remuneration and social security | 45 | €14,901 | €15,348 | +€447 | +3.0% |
| Taxes | 450/3 | €14,901 | €15,348 | +€447 | +3.0% |
| Other amounts payable | 47/48 | €2,430 | €8,790 | +€6,360 | +261.7% |
| Accrued charges and deferred income | 492/3 | - | €489 | +€489 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,858 | €13,846 | +€988 | +7.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€19,425 | - | +€19,425 | |
| Other operating charges | 640/8 | €670 | €1,104 | +€434 | +64.8% |
| Gross operating margin | 9900 | €97,694 | €118,568 | +€20,875 | +21.4% |
| Operating profit (loss) | 9901 | €103,590 | €103,619 | +€28 | 0.0% |
| Financial income | 75/76B | €1,934 | €4,220 | +€2,287 | +118.2% |
| Recurring financial income | 75 | €1,934 | €4,220 | +€2,287 | +118.2% |
| Financial charges | 65/66B | €343 | €657 | +€314 | +91.7% |
| Recurring financial charges | 65 | €343 | €657 | +€314 | +91.7% |
| Profit (loss) for the period before taxes | 9903 | €105,181 | €107,182 | +€2,000 | +1.9% |
| Income taxes | 67/77 | €35,475 | €36,525 | +€1,051 | +3.0% |
| Profit (loss) for the period | 9904 | €69,706 | €70,656 | +€950 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €69,706 | €70,656 | +€950 | +1.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.