CARDIO PREVENT: 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 PREVENT
Largest movements
- Receivables after one year -€85,000
no longer reported in 2025 (was €85,000)
- Cash +€74,120
up €74,120 (+66.7%), from €111,055 to €185,175
mainly Other debts (+€302,355) and Net result for the year (+€161,198)
- Tangible fixed assets -€15,563
down €15,563 (-10.4%), from €149,941 to €134,377
of which Furniture and vehicles: -€11,267
- Deferred charges and accrued income -€6,010
down €6,010 (-53.5%), from €11,234 to €5,224
- Profit (loss) carried forward -€314,943
down €314,943 (-99.9%), from €315,141 to €198
- Other debts +€302,355
up €302,355 (+6869.2%), from €4,402 to €306,757
- Debts after one year -€13,143
down €13,143 (-51.0%), from €25,764 to €12,621
- Tax, wage and social debts -€4,500
no longer reported in 2025 (was €4,500)
- Depreciation +€15,172
up €15,172 (+157.2%), from €9,649 to €24,821
- Gross operating margin +€13,165
up €13,165 (+5.9%), from €222,453 to €235,618
- Taxes +€2,709
up €2,709 (+5.7%), from €47,363 to €50,072
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 | €368,826 | €336,300 | -€32,526 | -8.8% |
| Fixed assets | 21/28 | €149,941 | €134,377 | -€15,563 | -10.4% |
| Tangible fixed assets | 22/27 | €149,941 | €134,377 | -€15,563 | -10.4% |
| Land and buildings | 22 | €14,156 | €14,898 | +€743 | +5.2% |
| Plant, machinery and equipment | 23 | €10,315 | €8,400 | -€1,914 | -18.6% |
| Furniture and vehicles | 24 | €69,897 | €58,630 | -€11,267 | -16.1% |
| Leasing and similar rights | 25 | €55,574 | €52,449 | -€3,125 | -5.6% |
| Current assets | 29/58 | €218,885 | €201,923 | -€16,962 | -7.7% |
| Amounts receivable after more than one year | 29 | €85,000 | - | -€85,000 | |
| Other amounts receivable | 291 | €85,000 | - | -€85,000 | |
| Amounts receivable within one year | 40/41 | €11,595 | €11,523 | -€72 | -0.6% |
| Other amounts receivable | 41 | €11,595 | €11,523 | -€72 | -0.6% |
| Cash at bank and in hand | 54/58 | €111,055 | €185,175 | +€74,120 | +66.7% |
| Deferred charges and accrued income | 490/1 | €11,234 | €5,224 | -€6,010 | -53.5% |
| Total equity and liabilities | 10/49 | €368,826 | €336,300 | -€32,526 | -8.8% |
| Equity | 10/15 | €318,641 | €3,698 | -€314,943 | -98.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €315,141 | €198 | -€314,943 | -99.9% |
| Amounts payable | 17/49 | €50,185 | €332,602 | +€282,417 | +562.8% |
| Amounts payable after more than one year | 17 | €25,764 | €12,621 | -€13,143 | -51.0% |
| Financial debts | 170/4 | €25,764 | €12,621 | -€13,143 | -51.0% |
| Amounts payable within one year | 42/48 | €24,421 | €319,981 | +€295,561 | +1210.3% |
| Current portion of amounts payable after more than one year | 42 | €12,521 | €13,143 | +€622 | +5.0% |
| Trade debts | 44 | €2,998 | €81 | -€2,917 | -97.3% |
| Suppliers | 440/4 | €2,998 | €81 | -€2,917 | -97.3% |
| Taxes, remuneration and social security | 45 | €4,500 | - | -€4,500 | |
| Taxes | 450/3 | €4,500 | - | -€4,500 | |
| Other amounts payable | 47/48 | €4,402 | €306,757 | +€302,355 | +6869.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,649 | €24,821 | +€15,172 | +157.2% |
| Other operating charges | 640/8 | €626 | €556 | -€70 | -11.1% |
| Gross operating margin | 9900 | €222,453 | €235,618 | +€13,165 | +5.9% |
| Operating profit (loss) | 9901 | €212,178 | €210,240 | -€1,938 | -0.9% |
| Financial income | 75/76B | €2,048 | €2,739 | +€690 | +33.7% |
| Recurring financial income | 75 | €2,048 | €2,739 | +€690 | +33.7% |
| Financial charges | 65/66B | €2,304 | €1,709 | -€595 | -25.8% |
| Recurring financial charges | 65 | €2,304 | €1,709 | -€595 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €211,922 | €211,270 | -€652 | -0.3% |
| Income taxes | 67/77 | €47,363 | €50,072 | +€2,709 | +5.7% |
| Profit (loss) for the period | 9904 | €164,559 | €161,198 | -€3,361 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €164,559 | €161,198 | -€3,361 | -2.0% |
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 1 October 2026 via checked.be.