CARDIO PREVENCY: 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 PREVENCY
Largest movements
- Tangible fixed assets -€99,885
down €99,885 (-3.9%), from €2.6m to €2.5m
of which Other tangible fixed assets: -€125,256
- Cash -€30,300
down €30,300 (-45.9%), from €66,028 to €35,729
mainly Debts after one year (-€272,966) and Contributions, distributions and other (-€110,800)
- Debts after one year -€272,966
down €272,966 (-14.3%), from €1.9m to €1.6m
- Reserves +€203,342
up €203,342 (+89.2%), from €228,074 to €431,415
of which Distributable reserves: +€203,342
- Contributions -€110,800
down €110,800 (-95.7%), from €115,800 to €5,000
- Other debts +€45,559
up €45,559 (+50.7%), from €89,853 to €135,413
- Gross operating margin +€93,109
up €93,109 (+18.9%), from €493,784 to €586,893
- Taxes +€26,532
up €26,532 (+39.1%), from €67,822 to €94,354
- Staff costs +€14,460
up €14,460 (+60.9%), from €23,731 to €38,191
- Depreciation +€7,212
up €7,212 (+3.9%), from €185,024 to €192,236
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 | €2,677,103 | €2,563,271 | -€113,831 | -4.3% |
| Fixed assets | 21/28 | €2,581,625 | €2,481,741 | -€99,885 | -3.9% |
| Tangible fixed assets | 22/27 | €2,581,625 | €2,481,741 | -€99,885 | -3.9% |
| Land and buildings | 22 | €563,003 | €552,274 | -€10,729 | -1.9% |
| Plant, machinery and equipment | 23 | €17,055 | €17,009 | -€46 | -0.3% |
| Furniture and vehicles | 24 | €86,340 | €122,486 | +€36,146 | +41.9% |
| Other tangible fixed assets | 26 | €1,915,228 | €1,789,972 | -€125,256 | -6.5% |
| Current assets | 29/58 | €95,478 | €81,531 | -€13,947 | -14.6% |
| Amounts receivable within one year | 40/41 | €26,399 | €36,000 | +€9,601 | +36.4% |
| Trade receivables | 40 | €399 | - | -€399 | |
| Other amounts receivable | 41 | €26,000 | €36,000 | +€10,000 | +38.5% |
| Cash at bank and in hand | 54/58 | €66,028 | €35,729 | -€30,300 | -45.9% |
| Deferred charges and accrued income | 490/1 | €3,051 | €9,802 | +€6,751 | +221% |
| Total equity and liabilities | 10/49 | €2,677,103 | €2,563,271 | -€113,831 | -4.3% |
| Equity | 10/15 | €343,874 | €436,415 | +€92,542 | +26.9% |
| Contributions | 10/11 | €115,800 | €5,000 | -€110,800 | -95.7% |
| Reserves | 13 | €228,074 | €431,415 | +€203,342 | +89.2% |
| Tax-exempt reserves | 132 | €23,728 | €23,728 | = | 0.0% |
| Distributable reserves | 133 | €204,346 | €407,687 | +€203,342 | +99.5% |
| Amounts payable | 17/49 | €2,333,229 | €2,126,856 | -€206,373 | -8.8% |
| Amounts payable after more than one year | 17 | €1,912,376 | €1,639,410 | -€272,966 | -14.3% |
| Financial debts | 170/4 | €1,912,376 | €1,639,410 | -€272,966 | -14.3% |
| Amounts payable within one year | 42/48 | €419,118 | €485,832 | +€66,714 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €231,277 | €252,273 | +€20,997 | +9.1% |
| Financial debts | 43 | €66,090 | €58,007 | -€8,083 | -12.2% |
| Credit institutions | 430/8 | €66,090 | €58,007 | -€8,083 | -12.2% |
| Trade debts | 44 | €10,963 | €13,412 | +€2,450 | +22.3% |
| Suppliers | 440/4 | €10,963 | €13,412 | +€2,450 | +22.3% |
| Taxes, remuneration and social security | 45 | €20,935 | €26,726 | +€5,791 | +27.7% |
| Taxes | 450/3 | €19,532 | €21,355 | +€1,823 | +9.3% |
| Remuneration and social security | 454/9 | €1,403 | €5,371 | +€3,968 | +283% |
| Other amounts payable | 47/48 | €89,853 | €135,413 | +€45,559 | +50.7% |
| Accrued charges and deferred income | 492/3 | €1,735 | €1,614 | -€121 | -7.0% |
| Remuneration, social security and pensions | 62 | €23,731 | €38,191 | +€14,460 | +60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €185,024 | €192,236 | +€7,212 | +3.9% |
| Other operating charges | 640/8 | €13,737 | €14,038 | +€301 | +2.2% |
| Gross operating margin | 9900 | €493,784 | €586,893 | +€93,109 | +18.9% |
| Operating profit (loss) | 9901 | €271,293 | €342,429 | +€71,136 | +26.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €46,768 | €44,734 | -€2,035 | -4.4% |
| Recurring financial charges | 65 | €46,768 | €44,734 | -€2,035 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €224,524 | €297,696 | +€73,171 | +32.6% |
| Income taxes | 67/77 | €67,822 | €94,354 | +€26,532 | +39.1% |
| Profit (loss) for the period | 9904 | €156,703 | €203,342 | +€46,639 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €156,703 | €203,342 | +€46,639 | +29.8% |
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 30 October 2026 via checked.be.