CARDIO - GYN. ESSENTIALS: 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 - GYN. ESSENTIALS
Largest movements
- Current investments +€216,672
up €216,672 (+140.6%), from €154,148 to €370,820
- Cash -€55,457
down €55,457 (-52.8%), from €104,988 to €49,530
mainly Current investments (-€216,672) and Provisions (-€97,165)
- Deferred charges and accrued income +€46,598
up €46,598 (+42.0%), from €111,071 to €157,669
- Tangible fixed assets -€20,733
down €20,733 (-2.3%), from €917,273 to €896,540
of which Land and buildings: -€30,324
- Other debts +€223,059
up €223,059 (+41.9%), from €532,725 to €755,785
- Provisions -€97,165
down €97,165 (-48.4%), from €200,876 to €103,711
- Reserves +€49,962
up €49,962 (+22.7%), from €219,644 to €269,606
- Profit (loss) carried forward +€46,920
no longer reported in 2025 (was -€46,920)
- Debts after one year -€44,525
down €44,525 (-11.6%), from €382,195 to €337,670
- Gross operating margin +€188,062
up €188,062 (+99.0%), from €190,057 to €378,118
- Provisions -€120,529
down €120,529, from €23,364 to -€97,165
- Financial charges +€110,972
up €110,972 (+68.8%), from €161,189 to €272,161
- Depreciation +€23,891
up €23,891 (+74.4%), from €32,125 to €56,016
- Financial income -€14,147
down €14,147 (-89.8%), from €15,762 to €1,615
of which Non-recurring financial income: -€10,500
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 | €1,389,637 | €1,568,631 | +€178,994 | +12.9% |
| Fixed assets | 21/28 | €917,398 | €896,665 | -€20,733 | -2.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €917,273 | €896,540 | -€20,733 | -2.3% |
| Land and buildings | 22 | €806,429 | €776,105 | -€30,324 | -3.8% |
| Plant, machinery and equipment | 23 | €24,761 | €13,937 | -€10,824 | -43.7% |
| Furniture and vehicles | 24 | €47,563 | €55,164 | +€7,601 | +16.0% |
| Other tangible fixed assets | 26 | €38,520 | €51,335 | +€12,814 | +33.3% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €472,239 | €671,966 | +€199,727 | +42.3% |
| Amounts receivable within one year | 40/41 | €102,031 | €93,946 | -€8,085 | -7.9% |
| Trade receivables | 40 | €859 | €1,090 | +€231 | +26.9% |
| Other amounts receivable | 41 | €101,172 | €92,856 | -€8,316 | -8.2% |
| Current investments | 50/53 | €154,148 | €370,820 | +€216,672 | +140.6% |
| Cash at bank and in hand | 54/58 | €104,988 | €49,530 | -€55,457 | -52.8% |
| Deferred charges and accrued income | 490/1 | €111,071 | €157,669 | +€46,598 | +42.0% |
| Total equity and liabilities | 10/49 | €1,389,637 | €1,568,631 | +€178,994 | +12.9% |
| Equity | 10/15 | €191,315 | €288,198 | +€96,882 | +50.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €219,644 | €269,606 | +€49,962 | +22.7% |
| Distributable reserves | 133 | €219,644 | €269,606 | +€49,962 | +22.7% |
| Profit (loss) carried forward | 14 | -€46,920 | - | +€46,920 | |
| Provisions and deferred taxes | 16 | €200,876 | €103,711 | -€97,165 | -48.4% |
| Provisions for liabilities and charges | 160/5 | €200,876 | €103,711 | -€97,165 | -48.4% |
| Other liabilities and charges | 164/5 | €200,876 | €103,711 | -€97,165 | -48.4% |
| Amounts payable | 17/49 | €997,445 | €1,176,722 | +€179,277 | +18.0% |
| Amounts payable after more than one year | 17 | €382,195 | €337,670 | -€44,525 | -11.6% |
| Financial debts | 170/4 | €382,195 | €337,670 | -€44,525 | -11.6% |
| Amounts payable within one year | 42/48 | €615,250 | €839,051 | +€223,801 | +36.4% |
| Current portion of amounts payable after more than one year | 42 | €47,046 | €44,525 | -€2,522 | -5.4% |
| Trade debts | 44 | €24,581 | €18,119 | -€6,462 | -26.3% |
| Suppliers | 440/4 | €24,581 | €18,119 | -€6,462 | -26.3% |
| Taxes, remuneration and social security | 45 | €10,897 | €20,623 | +€9,726 | +89.3% |
| Taxes | 450/3 | €6,050 | €16,408 | +€10,358 | +171.2% |
| Remuneration and social security | 454/9 | €4,847 | €4,214 | -€633 | -13.1% |
| Other amounts payable | 47/48 | €532,725 | €755,785 | +€223,059 | +41.9% |
| Remuneration, social security and pensions | 62 | €33,411 | €34,862 | +€1,450 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,125 | €56,016 | +€23,891 | +74.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €23,364 | -€97,165 | -€120,529 | |
| Other operating charges | 640/8 | €2,117 | €6,285 | +€4,168 | +196.9% |
| Gross operating margin | 9900 | €190,057 | €378,118 | +€188,062 | +99.0% |
| Operating profit (loss) | 9901 | €99,039 | €378,121 | +€279,081 | +281.8% |
| Financial income | 75/76B | €15,762 | €1,615 | -€14,147 | -89.8% |
| Recurring financial income | 75 | €4,762 | €1,115 | -€3,647 | -76.6% |
| Non-recurring financial income | 76B | €11,000 | €500 | -€10,500 | -95.5% |
| Financial charges | 65/66B | €161,189 | €272,161 | +€110,972 | +68.8% |
| Recurring financial charges | 65 | €161,189 | €272,161 | +€110,972 | +68.8% |
| Profit (loss) for the period before taxes | 9903 | -€46,388 | €107,575 | +€153,963 | |
| Income taxes | 67/77 | €533 | €10,692 | +€10,160 | +1907.9% |
| Profit (loss) for the period | 9904 | -€46,920 | €96,882 | +€143,803 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,920 | €96,882 | +€143,803 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.