CARDIODNFLUX: 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.
CARDIODNFLUX
Largest movements
- Tangible fixed assets -€6,235
down €6,235 (-48.0%), from €12,985 to €6,751
- Other debts -€11,493
down €11,493 (-67.2%), from €17,100 to €5,607
- Reserves +€4,730
up €4,730 (+2.5%), from €191,780 to €196,509
of which Distributable reserves: +€4,730
- Gross operating margin +€4,437
up €4,437 (+57.3%), from €7,746 to €12,183
- Taxes +€1,143
up €1,143 (+65.4%), from €1,747 to €2,890
- Financial income +€437
up €437 (+21.3%), from €2,049 to €2,487
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 | €227,209 | €218,489 | -€8,720 | -3.8% |
| Fixed assets | 21/28 | €12,985 | €6,751 | -€6,235 | -48.0% |
| Tangible fixed assets | 22/27 | €12,985 | €6,751 | -€6,235 | -48.0% |
| Furniture and vehicles | 24 | €12,985 | €6,751 | -€6,235 | -48.0% |
| Current assets | 29/58 | €214,224 | €211,738 | -€2,486 | -1.2% |
| Amounts receivable within one year | 40/41 | €20,349 | €18,165 | -€2,184 | -10.7% |
| Other amounts receivable | 41 | €20,349 | €18,165 | -€2,184 | -10.7% |
| Cash at bank and in hand | 54/58 | €193,654 | €192,524 | -€1,131 | -0.6% |
| Deferred charges and accrued income | 490/1 | €220 | €1,049 | +€829 | +376% |
| Total equity and liabilities | 10/49 | €227,209 | €218,489 | -€8,720 | -3.8% |
| Equity | 10/15 | €207,786 | €212,516 | +€4,730 | +2.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €191,780 | €196,509 | +€4,730 | +2.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €189,920 | €194,649 | +€4,730 | +2.5% |
| Profit (loss) carried forward | 14 | €9,807 | €9,807 | = | 0.0% |
| Amounts payable | 17/49 | €19,423 | €5,973 | -€13,450 | -69.2% |
| Amounts payable within one year | 42/48 | €19,423 | €5,728 | -€13,695 | -70.5% |
| Trade debts | 44 | €800 | €121 | -€679 | -84.9% |
| Suppliers | 440/4 | €800 | €121 | -€679 | -84.9% |
| Taxes, remuneration and social security | 45 | €1,523 | €0 | -€1,523 | -100% |
| Taxes | 450/3 | €1,523 | €0 | -€1,523 | -100% |
| Other amounts payable | 47/48 | €17,100 | €5,607 | -€11,493 | -67.2% |
| Accrued charges and deferred income | 492/3 | - | €245 | +€245 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,236 | €6,235 | -€1 | 0.0% |
| Other operating charges | 640/8 | €564 | €582 | +€18 | +3.3% |
| Gross operating margin | 9900 | €7,746 | €12,183 | +€4,437 | +57.3% |
| Operating profit (loss) | 9901 | €946 | €5,366 | +€4,420 | +467% |
| Financial income | 75/76B | €2,049 | €2,487 | +€437 | +21.3% |
| Recurring financial income | 75 | €2,049 | €2,487 | +€437 | +21.3% |
| Financial charges | 65/66B | €233 | €233 | +€0 | +0.1% |
| Recurring financial charges | 65 | €233 | €233 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €2,763 | €7,619 | +€4,857 | +176% |
| Income taxes | 67/77 | €1,747 | €2,890 | +€1,143 | +65.4% |
| Profit (loss) for the period | 9904 | €1,016 | €4,730 | +€3,714 | +366% |
| Profit (loss) for the period to be appropriated | 9905 | €1,016 | €4,730 | +€3,714 | +366% |
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 15 October 2026 via checked.be.