CardioPractice: 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.
CardioPractice
Largest movements
- Cash +€56,317
up €56,317 (+64.7%), from €87,038 to €143,354
mainly Net result for the year (+€82,982) and Other debts (+€72,074)
- Tangible fixed assets +€44,913
up €44,913 (+877%), from €5,119 to €50,032
of which Furniture and vehicles: +€44,061
- Intangible fixed assets -€14,000
down €14,000 (-14.3%), from €98,000 to €84,000
- Deferred charges and accrued income +€10,998
up €10,998 (+56.4%), from €19,491 to €30,489
- Other debts +€72,074
up €72,074 (+259%), from €27,811 to €99,885
- Profit (loss) carried forward -€37,018
down €37,018 (-22.7%), from €162,912 to €125,894
- Debts after one year +€36,664
new in 2025: €36,664
- Tax, wage and social debts +€18,914
up €18,914 (+463%), from €4,086 to €23,000
- Current portion of long-term debt +€8,969
up €8,969 (+552%), from €1,624 to €10,593
- Gross operating margin +€26,404
up €26,404 (+23.8%), from €111,166 to €137,571
- Depreciation +€12,139
up €12,139 (+70.0%), from €17,339 to €29,478
- Taxes +€3,328
up €3,328 (+17.4%), from €19,086 to €22,413
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 | €209,648 | €307,875 | +€98,228 | +46.9% |
| Fixed assets | 21/28 | €103,119 | €134,032 | +€30,913 | +30.0% |
| Intangible fixed assets | 21 | €98,000 | €84,000 | -€14,000 | -14.3% |
| Tangible fixed assets | 22/27 | €5,119 | €50,032 | +€44,913 | +877% |
| Furniture and vehicles | 24 | €5,119 | €49,180 | +€44,061 | +861% |
| Other tangible fixed assets | 26 | - | €852 | +€852 | |
| Current assets | 29/58 | €106,529 | €173,843 | +€67,314 | +63.2% |
| Cash at bank and in hand | 54/58 | €87,038 | €143,354 | +€56,317 | +64.7% |
| Deferred charges and accrued income | 490/1 | €19,491 | €30,489 | +€10,998 | +56.4% |
| Total equity and liabilities | 10/49 | €209,648 | €307,875 | +€98,228 | +46.9% |
| Equity | 10/15 | €167,912 | €130,894 | -€37,018 | -22.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €162,912 | €125,894 | -€37,018 | -22.7% |
| Amounts payable | 17/49 | €41,736 | €176,981 | +€135,246 | +324% |
| Amounts payable after more than one year | 17 | - | €36,664 | +€36,664 | |
| Financial debts | 170/4 | - | €36,664 | +€36,664 | |
| Amounts payable within one year | 42/48 | €41,736 | €140,317 | +€98,581 | +236% |
| Current portion of amounts payable after more than one year | 42 | €1,624 | €10,593 | +€8,969 | +552% |
| Trade debts | 44 | €8,215 | €6,839 | -€1,376 | -16.8% |
| Suppliers | 440/4 | €8,215 | €6,839 | -€1,376 | -16.8% |
| Taxes, remuneration and social security | 45 | €4,086 | €23,000 | +€18,914 | +463% |
| Taxes | 450/3 | €4,086 | €23,000 | +€18,914 | +463% |
| Other amounts payable | 47/48 | €27,811 | €99,885 | +€72,074 | +259% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,339 | €29,478 | +€12,139 | +70.0% |
| Other operating charges | 640/8 | €2,232 | €1,508 | -€723 | -32.4% |
| Gross operating margin | 9900 | €111,166 | €137,571 | +€26,404 | +23.8% |
| Operating profit (loss) | 9901 | €91,596 | €106,585 | +€14,989 | +16.4% |
| Financial income | 75/76B | - | €88 | +€88 | |
| Recurring financial income | 75 | - | €88 | +€88 | |
| Financial charges | 65/66B | €172 | €1,278 | +€1,105 | +642% |
| Recurring financial charges | 65 | €172 | €1,278 | +€1,105 | +642% |
| Profit (loss) for the period before taxes | 9903 | €91,424 | €105,395 | +€13,972 | +15.3% |
| Income taxes | 67/77 | €19,086 | €22,413 | +€3,328 | +17.4% |
| Profit (loss) for the period | 9904 | €72,338 | €82,982 | +€10,644 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €72,338 | €82,982 | +€10,644 | +14.7% |
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 25 October 2026 via checked.be.