CardioPlan: 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.
CardioPlan
Largest movements
- Cash +€171,878
up €171,878 (+22.6%), from €760,665 to €932,542
mainly Other debts (+€319,635) and Net result for the year (+€191,290)
- Other debts +€319,635
up €319,635 (+87.8%), from €364,011 to €683,645
- Reserves -€89,000
down €89,000 (-23.8%), from €373,400 to €284,400
- Profit (loss) carried forward -€49,717
down €49,717 (-100%), from €49,717 to €0
- Accrued charges and deferred income +€18,521
up €18,521 (+274%), from €6,765 to €25,286
- Tax, wage and social debts -€12,430
down €12,430 (-84.5%), from €14,705 to €2,275
- Financial charges +€28,245
up €28,245 (+324%), from €8,708 to €36,953
- Gross operating margin +€9,769
up €9,769 (+3.4%), from €288,895 to €298,664
- Taxes -€5,465
down €5,465 (-7.5%), from €72,626 to €67,162
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 | €858,522 | €1,038,655 | +€180,133 | +21.0% |
| Fixed assets | 21/28 | €20,190 | €23,998 | +€3,809 | +18.9% |
| Tangible fixed assets | 22/27 | €20,190 | €23,998 | +€3,809 | +18.9% |
| Furniture and vehicles | 24 | €9,705 | €10,294 | +€589 | +6.1% |
| Other tangible fixed assets | 26 | €10,485 | €13,705 | +€3,220 | +30.7% |
| Current assets | 29/58 | €838,332 | €1,014,656 | +€176,324 | +21.0% |
| Amounts receivable within one year | 40/41 | €32,597 | €38,685 | +€6,088 | +18.7% |
| Trade receivables | 40 | €32,597 | €30,064 | -€2,533 | -7.8% |
| Other amounts receivable | 41 | €0 | €8,621 | +€8,621 | |
| Cash at bank and in hand | 54/58 | €760,665 | €932,542 | +€171,878 | +22.6% |
| Deferred charges and accrued income | 490/1 | €45,070 | €43,429 | -€1,642 | -3.6% |
| Total equity and liabilities | 10/49 | €858,522 | €1,038,655 | +€180,133 | +21.0% |
| Equity | 10/15 | €441,717 | €303,000 | -€138,717 | -31.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €373,400 | €284,400 | -€89,000 | -23.8% |
| Distributable reserves | 133 | €373,400 | €284,400 | -€89,000 | -23.8% |
| Profit (loss) carried forward | 14 | €49,717 | €0 | -€49,717 | -100% |
| Amounts payable | 17/49 | €416,805 | €735,655 | +€318,849 | +76.5% |
| Amounts payable within one year | 42/48 | €410,041 | €710,369 | +€300,328 | +73.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €31,325 | €24,448 | -€6,877 | -22.0% |
| Suppliers | 440/4 | €31,325 | €24,448 | -€6,877 | -22.0% |
| Taxes, remuneration and social security | 45 | €14,705 | €2,275 | -€12,430 | -84.5% |
| Taxes | 450/3 | €14,705 | €2,275 | -€12,430 | -84.5% |
| Other amounts payable | 47/48 | €364,011 | €683,645 | +€319,635 | +87.8% |
| Accrued charges and deferred income | 492/3 | €6,765 | €25,286 | +€18,521 | +274% |
| Non-recurring operating income | 76A | €661 | €0 | -€661 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,902 | €3,601 | +€699 | +24.1% |
| Other operating charges | 640/8 | €1,913 | €1,481 | -€433 | -22.6% |
| Non-recurring operating charges | 66A | - | €787 | +€787 | |
| Gross operating margin | 9900 | €288,895 | €298,664 | +€9,769 | +3.4% |
| Operating profit (loss) | 9901 | €284,080 | €292,795 | +€8,715 | +3.1% |
| Financial income | 75/76B | €1,972 | €2,610 | +€639 | +32.4% |
| Recurring financial income | 75 | €1,972 | €2,610 | +€639 | +32.4% |
| Financial charges | 65/66B | €8,708 | €36,953 | +€28,245 | +324% |
| Recurring financial charges | 65 | €8,708 | €36,953 | +€28,245 | +324% |
| Profit (loss) for the period before taxes | 9903 | €277,343 | €258,452 | -€18,891 | -6.8% |
| Income taxes | 67/77 | €72,626 | €67,162 | -€5,465 | -7.5% |
| Profit (loss) for the period | 9904 | €204,717 | €191,290 | -€13,426 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €204,717 | €191,290 | -€13,426 | -6.6% |
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 22 October 2026 via checked.be.