CARDIO POSTY: 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 POSTY
Largest movements
- Receivables within one year -€62,188
down €62,188 (-31.1%), from €199,960 to €137,772
- Cash +€49,041
up €49,041 (+17.7%), from €277,373 to €326,414
mainly Net result for the year (+€87,684) and Receivables within one year (+€62,188)
- Deferred charges and accrued income +€35,055
up €35,055 (+105.8%), from €33,127 to €68,182
- Other debts +€26,892
up €26,892 (+38.4%), from €70,108 to €97,000
- Reserves -€10,000
down €10,000 (-2.4%), from €418,177 to €408,177
of which Distributable reserves: -€10,000
- Gross operating margin -€221,905
down €221,905 (-63.8%), from €347,835 to €125,930
- Taxes -€71,473
down €71,473 (-63.3%), from €112,909 to €41,436
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 | €511,712 | €533,368 | +€21,656 | +4.2% |
| Fixed assets | 21/28 | €1,252 | €1,000 | -€252 | -20.1% |
| Tangible fixed assets | 22/27 | €252 | - | -€252 | |
| Furniture and vehicles | 24 | €252 | - | -€252 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €510,460 | €532,368 | +€21,908 | +4.3% |
| Amounts receivable within one year | 40/41 | €199,960 | €137,772 | -€62,188 | -31.1% |
| Other amounts receivable | 41 | €199,960 | €137,772 | -€62,188 | -31.1% |
| Cash at bank and in hand | 54/58 | €277,373 | €326,414 | +€49,041 | +17.7% |
| Deferred charges and accrued income | 490/1 | €33,127 | €68,182 | +€35,055 | +105.8% |
| Total equity and liabilities | 10/49 | €511,712 | €533,368 | +€21,656 | +4.2% |
| Equity | 10/15 | €436,438 | €427,123 | -€9,316 | -2.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €418,177 | €408,177 | -€10,000 | -2.4% |
| Non-distributable reserves | 130/1 | €2,477 | €2,477 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,477 | €2,477 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,700 | €1,700 | = | 0.0% |
| Distributable reserves | 133 | €414,000 | €404,000 | -€10,000 | -2.4% |
| Profit (loss) carried forward | 14 | €5,861 | €6,546 | +€684 | +11.7% |
| Amounts payable | 17/49 | €75,273 | €106,245 | +€30,972 | +41.1% |
| Amounts payable within one year | 42/48 | €75,273 | €106,245 | +€30,972 | +41.1% |
| Trade debts | 44 | €257 | €810 | +€553 | +215.5% |
| Suppliers | 440/4 | €257 | €810 | +€553 | +215.5% |
| Taxes, remuneration and social security | 45 | €4,909 | €8,435 | +€3,526 | +71.8% |
| Taxes | 450/3 | €4,909 | €8,435 | +€3,526 | +71.8% |
| Other amounts payable | 47/48 | €70,108 | €97,000 | +€26,892 | +38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €283 | €252 | -€31 | -10.9% |
| Other operating charges | 640/8 | €922 | €950 | +€28 | +3.0% |
| Gross operating margin | 9900 | €347,835 | €125,930 | -€221,905 | -63.8% |
| Operating profit (loss) | 9901 | €346,630 | €124,729 | -€221,902 | -64.0% |
| Financial income | 75/76B | €6,297 | €4,688 | -€1,610 | -25.6% |
| Recurring financial income | 75 | €6,297 | €4,688 | -€1,610 | -25.6% |
| Financial charges | 65/66B | €281 | €296 | +€15 | +5.5% |
| Recurring financial charges | 65 | €281 | €296 | +€15 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €352,647 | €129,120 | -€223,527 | -63.4% |
| Income taxes | 67/77 | €112,909 | €41,436 | -€71,473 | -63.3% |
| Profit (loss) for the period | 9904 | €239,738 | €87,684 | -€152,053 | -63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €239,738 | €87,684 | -€152,053 | -63.4% |
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 2 October 2026 via checked.be.