Cardio Impulse: 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 Impulse
Largest movements
- Cash +€194,351
up €194,351 (+153%), from €127,298 to €321,649
mainly Net result for the year (+€185,660) and Tax, wage and social debts (+€22,149)
- Receivables within one year +€17,183
up €17,183 (+23.5%), from €73,241 to €90,424
- Profit (loss) carried forward +€185,660
up €185,660 (+114%), from €163,301 to €348,961
- Tax, wage and social debts +€22,149
up €22,149 (+60.3%), from €36,711 to €58,860
- Gross operating margin +€77,307
up €77,307 (+45.5%), from €169,855 to €247,162
- Taxes +€19,449
up €19,449 (+53.0%), from €36,714 to €56,162
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 | €205,822 | €414,631 | +€208,808 | +101% |
| Fixed assets | 21/28 | €4,064 | €1,313 | -€2,751 | -67.7% |
| Tangible fixed assets | 22/27 | €4,064 | €1,313 | -€2,751 | -67.7% |
| Plant, machinery and equipment | 23 | €2,909 | €674 | -€2,235 | -76.8% |
| Furniture and vehicles | 24 | €1,155 | €639 | -€516 | -44.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €201,758 | €413,318 | +€211,560 | +105% |
| Amounts receivable within one year | 40/41 | €73,241 | €90,424 | +€17,183 | +23.5% |
| Trade receivables | 40 | €73,241 | €90,424 | +€17,183 | +23.5% |
| Cash at bank and in hand | 54/58 | €127,298 | €321,649 | +€194,351 | +153% |
| Deferred charges and accrued income | 490/1 | €1,220 | €1,245 | +€26 | +2.1% |
| Total equity and liabilities | 10/49 | €205,822 | €414,631 | +€208,808 | +101% |
| Equity | 10/15 | €164,801 | €350,461 | +€185,660 | +113% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,301 | €348,961 | +€185,660 | +114% |
| Amounts payable | 17/49 | €41,021 | €64,170 | +€23,148 | +56.4% |
| Amounts payable within one year | 42/48 | €41,021 | €64,170 | +€23,148 | +56.4% |
| Trade debts | 44 | €788 | €594 | -€194 | -24.7% |
| Suppliers | 440/4 | €788 | €594 | -€194 | -24.7% |
| Taxes, remuneration and social security | 45 | €36,711 | €58,860 | +€22,149 | +60.3% |
| Taxes | 450/3 | €36,711 | €58,860 | +€22,149 | +60.3% |
| Other amounts payable | 47/48 | €3,522 | €4,716 | +€1,194 | +33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,629 | €2,751 | +€123 | +4.7% |
| Other operating charges | 640/8 | €1,048 | €1,076 | +€27 | +2.6% |
| Gross operating margin | 9900 | €169,855 | €247,162 | +€77,307 | +45.5% |
| Operating profit (loss) | 9901 | €166,178 | €243,335 | +€77,157 | +46.4% |
| Financial income | 75/76B | €11 | €10 | -€2 | -15.3% |
| Recurring financial income | 75 | €11 | €10 | -€2 | -15.3% |
| Financial charges | 65/66B | €1,889 | €1,522 | -€367 | -19.4% |
| Recurring financial charges | 65 | €1,889 | €1,522 | -€367 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €164,300 | €241,822 | +€77,522 | +47.2% |
| Income taxes | 67/77 | €36,714 | €56,162 | +€19,449 | +53.0% |
| Profit (loss) for the period | 9904 | €127,587 | €185,660 | +€58,073 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €127,587 | €185,660 | +€58,073 | +45.5% |
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 1 November 2026 via checked.be.