CARDIOPERF: 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.
CARDIOPERF
Largest movements
- Cash +€21,619
up €21,619 (+197.9%), from €10,926 to €32,545
mainly Net result for the year (+€26,543) and Investment in fixed assets (net) (+€2,650)
- Receivables after one year +€4,269
up €4,269 (+4.0%), from €106,714 to €110,983
- Receivables within one year +€3,005
up €3,005 (+7.0%), from €43,123 to €46,128
of which Other amounts receivable: +€3,105
- Financial fixed assets -€2,650
down €2,650 (-96.4%), from €2,750 to €100
- Reserves +€26,543
up €26,543 (+51.8%), from €51,198 to €77,740
of which Distributable reserves: +€28,403
- Financial income +€6,935
up €6,935 (+155.4%), from €4,462 to €11,397
of which Non-recurring financial income: +€6,650
- Gross operating margin +€6,529
up €6,529 (+32.2%), from €20,256 to €26,785
- Taxes +€2,614
up €2,614 (+31.1%), from €8,401 to €11,015
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 | €163,514 | €189,756 | +€26,243 | +16.0% |
| Fixed assets | 21/28 | €2,750 | €100 | -€2,650 | -96.4% |
| Financial fixed assets | 28 | €2,750 | €100 | -€2,650 | -96.4% |
| Current assets | 29/58 | €160,764 | €189,656 | +€28,893 | +18.0% |
| Amounts receivable after more than one year | 29 | €106,714 | €110,983 | +€4,269 | +4.0% |
| Other amounts receivable | 291 | €106,714 | €110,983 | +€4,269 | +4.0% |
| Amounts receivable within one year | 40/41 | €43,123 | €46,128 | +€3,005 | +7.0% |
| Trade receivables | 40 | €34,650 | €34,550 | -€100 | -0.3% |
| Other amounts receivable | 41 | €8,473 | €11,578 | +€3,105 | +36.6% |
| Cash at bank and in hand | 54/58 | €10,926 | €32,545 | +€21,619 | +197.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €163,514 | €189,756 | +€26,243 | +16.0% |
| Equity | 10/15 | €142,727 | €169,270 | +€26,543 | +18.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,198 | €77,740 | +€26,543 | +51.8% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €49,338 | €77,740 | +€28,403 | +57.6% |
| Profit (loss) carried forward | 14 | €85,330 | €85,330 | = | 0.0% |
| Amounts payable | 17/49 | €20,787 | €20,486 | -€300 | -1.4% |
| Amounts payable within one year | 42/48 | €20,787 | €20,486 | -€300 | -1.4% |
| Trade debts | 44 | €726 | €1,149 | +€423 | +58.2% |
| Suppliers | 440/4 | €726 | €1,149 | +€423 | +58.2% |
| Taxes, remuneration and social security | 45 | €20,061 | €19,338 | -€723 | -3.6% |
| Taxes | 450/3 | €20,061 | €19,338 | -€723 | -3.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €20,256 | €26,785 | +€6,529 | +32.2% |
| Operating profit (loss) | 9901 | €19,869 | €26,386 | +€6,517 | +32.8% |
| Financial income | 75/76B | €4,462 | €11,397 | +€6,935 | +155.4% |
| Recurring financial income | 75 | €4,462 | €4,747 | +€285 | +6.4% |
| Non-recurring financial income | 76B | - | €6,650 | +€6,650 | |
| Financial charges | 65/66B | €216 | €225 | +€9 | +4.1% |
| Recurring financial charges | 65 | €216 | €225 | +€9 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €24,114 | €37,557 | +€13,443 | +55.7% |
| Income taxes | 67/77 | €8,401 | €11,015 | +€2,614 | +31.1% |
| Profit (loss) for the period | 9904 | €15,714 | €26,543 | +€10,829 | +68.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,714 | €26,543 | +€10,829 | +68.9% |
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 5 October 2026 via checked.be.