CARDIO SINC: 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 SINC
Largest movements
- Tangible fixed assets -€19,541
down €19,541 (-29.7%), from €65,902 to €46,361
- Cash +€10,524
up €10,524 (+138%), from €7,634 to €18,158
mainly Depreciation (+€19,541) and Net result for the year (+€5,698)
- Receivables within one year -€2,826
down €2,826 (-39.2%), from €7,204 to €4,378
- Deferred charges and accrued income +€2,236
up €2,236 (+1,044%), from €214 to €2,450
- Debts after one year -€14,840
down €14,840 (-35.2%), from €42,118 to €27,278
- Profit (loss) carried forward +€5,698
up €5,698 (+40.6%), from €14,049 to €19,746
- Trade debts -€983
down €983 (-39.9%), from €2,466 to €1,483
- Gross operating margin +€3,158
up €3,158 (+12.2%), from €25,877 to €29,034
- Other operating charges -€801
down €801 (-66.7%), from €1,201 to €400
- Taxes +€727
up €727 (+104%), from €697 to €1,424
- Financial charges -€486
down €486 (-19.8%), from €2,458 to €1,971
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 | €80,954 | €71,348 | -€9,606 | -11.9% |
| Fixed assets | 21/28 | €65,902 | €46,361 | -€19,541 | -29.7% |
| Tangible fixed assets | 22/27 | €65,902 | €46,361 | -€19,541 | -29.7% |
| Furniture and vehicles | 24 | €65,902 | €46,361 | -€19,541 | -29.7% |
| Current assets | 29/58 | €15,052 | €24,987 | +€9,935 | +66.0% |
| Amounts receivable within one year | 40/41 | €7,204 | €4,378 | -€2,826 | -39.2% |
| Other amounts receivable | 41 | €7,204 | €4,378 | -€2,826 | -39.2% |
| Cash at bank and in hand | 54/58 | €7,634 | €18,158 | +€10,524 | +138% |
| Deferred charges and accrued income | 490/1 | €214 | €2,450 | +€2,236 | +1,044% |
| Total equity and liabilities | 10/49 | €80,954 | €71,348 | -€9,606 | -11.9% |
| Equity | 10/15 | €20,049 | €25,746 | +€5,698 | +28.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,049 | €19,746 | +€5,698 | +40.6% |
| Amounts payable | 17/49 | €60,906 | €45,602 | -€15,304 | -25.1% |
| Amounts payable after more than one year | 17 | €42,118 | €27,278 | -€14,840 | -35.2% |
| Financial debts | 170/4 | €42,118 | €27,278 | -€14,840 | -35.2% |
| Amounts payable within one year | 42/48 | €16,787 | €16,324 | -€464 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €14,321 | €14,840 | +€520 | +3.6% |
| Trade debts | 44 | €2,466 | €1,483 | -€983 | -39.9% |
| Suppliers | 440/4 | €2,466 | €1,483 | -€983 | -39.9% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Non-recurring operating income | 76A | - | €1,996 | +€1,996 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,546 | €19,541 | -€5 | 0.0% |
| Other operating charges | 640/8 | €1,201 | €400 | -€801 | -66.7% |
| Gross operating margin | 9900 | €25,877 | €29,034 | +€3,158 | +12.2% |
| Operating profit (loss) | 9901 | €5,130 | €9,094 | +€3,964 | +77.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,458 | €1,971 | -€486 | -19.8% |
| Recurring financial charges | 65 | €2,458 | €1,971 | -€486 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €2,672 | €7,122 | +€4,450 | +167% |
| Income taxes | 67/77 | €697 | €1,424 | +€727 | +104% |
| Profit (loss) for the period | 9904 | €1,975 | €5,698 | +€3,723 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €1,975 | €5,698 | +€3,723 | +189% |
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 20 October 2026 via checked.be.