CARDIO JDC: 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 JDC
Largest movements
- Intangible fixed assets -€60,000
down €60,000 (-13.9%), from €431,342 to €371,342
- Cash +€19,221
up €19,221 (+22.2%), from €86,522 to €105,743
mainly Other debts (+€312,059) and Net result for the year (+€142,333)
- Receivables within one year +€17,858
up €17,858 (+24.5%), from €72,999 to €90,857
of which Trade receivables: +€18,382
- Tangible fixed assets -€8,837
down €8,837 (-17.2%), from €51,300 to €42,463
of which Furniture and vehicles: -€4,525
- Other debts +€312,059
up €312,059 (+428.4%), from €72,839 to €384,897
- Profit (loss) carried forward -€287,667
down €287,667 (-98.3%), from €292,721 to €5,054
- Debts after one year -€64,740
down €64,740 (-30.4%), from €212,703 to €147,964
- Tax, wage and social debts +€8,132
new in 2025: €8,132
- Gross operating margin +€44,288
up €44,288 (+19.8%), from €223,716 to €268,003
- Taxes +€11,710
up €11,710 (+29.7%), from €39,476 to €51,185
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 | €647,460 | €616,082 | -€31,378 | -4.8% |
| Fixed assets | 21/28 | €482,643 | €413,806 | -€68,837 | -14.3% |
| Intangible fixed assets | 21 | €431,342 | €371,342 | -€60,000 | -13.9% |
| Tangible fixed assets | 22/27 | €51,300 | €42,463 | -€8,837 | -17.2% |
| Plant, machinery and equipment | 23 | €38,290 | €33,977 | -€4,313 | -11.3% |
| Furniture and vehicles | 24 | €13,010 | €8,486 | -€4,525 | -34.8% |
| Current assets | 29/58 | €164,817 | €202,276 | +€37,459 | +22.7% |
| Amounts receivable within one year | 40/41 | €72,999 | €90,857 | +€17,858 | +24.5% |
| Trade receivables | 40 | €72,474 | €90,857 | +€18,382 | +25.4% |
| Other amounts receivable | 41 | €525 | - | -€525 | |
| Cash at bank and in hand | 54/58 | €86,522 | €105,743 | +€19,221 | +22.2% |
| Deferred charges and accrued income | 490/1 | €5,297 | €5,677 | +€379 | +7.2% |
| Total equity and liabilities | 10/49 | €647,460 | €616,082 | -€31,378 | -4.8% |
| Equity | 10/15 | €297,721 | €10,054 | -€287,667 | -96.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €292,721 | €5,054 | -€287,667 | -98.3% |
| Amounts payable | 17/49 | €349,739 | €606,028 | +€256,289 | +73.3% |
| Amounts payable after more than one year | 17 | €212,703 | €147,964 | -€64,740 | -30.4% |
| Financial debts | 170/4 | €212,703 | €147,964 | -€64,740 | -30.4% |
| Amounts payable within one year | 42/48 | €137,036 | €458,064 | +€321,028 | +234.3% |
| Current portion of amounts payable after more than one year | 42 | €64,119 | €64,740 | +€620 | +1.0% |
| Trade debts | 44 | €78 | €296 | +€218 | +278.4% |
| Suppliers | 440/4 | €78 | €296 | +€218 | +278.4% |
| Taxes, remuneration and social security | 45 | - | €8,132 | +€8,132 | |
| Taxes | 450/3 | - | €8,132 | +€8,132 | |
| Other amounts payable | 47/48 | €72,839 | €384,897 | +€312,059 | +428.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,311 | €69,654 | +€2,344 | +3.5% |
| Other operating charges | 640/8 | €952 | €2,596 | +€1,644 | +172.7% |
| Gross operating margin | 9900 | €223,716 | €268,003 | +€44,288 | +19.8% |
| Operating profit (loss) | 9901 | €155,453 | €195,754 | +€40,300 | +25.9% |
| Financial income | 75/76B | - | €424 | +€424 | |
| Recurring financial income | 75 | - | €424 | +€424 | |
| Financial charges | 65/66B | €3,221 | €2,659 | -€562 | -17.4% |
| Recurring financial charges | 65 | €3,221 | €2,659 | -€562 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €152,233 | €193,518 | +€41,286 | +27.1% |
| Income taxes | 67/77 | €39,476 | €51,185 | +€11,710 | +29.7% |
| Profit (loss) for the period | 9904 | €112,757 | €142,333 | +€29,576 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €112,757 | €142,333 | +€29,576 | +26.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.