CARDIOREAMED: 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.
CARDIOREAMED
Largest movements
- Cash +€25,324
up €25,324 (+277.4%), from €9,129 to €34,453
mainly Net result for the year (+€22,735) and Other debts (+€5,500)
- Tangible fixed assets -€4,499
down €4,499 (-66.6%), from €6,759 to €2,260
- Receivables within one year +€940
up €940 (+4.2%), from €22,593 to €23,533
of which Trade receivables: +€6,000
- Profit (loss) carried forward +€12,735
up €12,735 (+277.3%), from €4,592 to €17,327
- Other debts +€5,500
up €5,500 (+122.2%), from €4,500 to €10,000
- Tax, wage and social debts +€4,215
up €4,215 (+52.6%), from €8,013 to €12,228
of which Taxes: +€4,215
- Trade debts -€685
no longer reported in 2024 (was €685)
- Gross operating margin +€10,555
up €10,555 (+49.5%), from €21,328 to €31,883
- Staff costs -€7,260
down €7,260 (-99.1%), from €7,329 to €69
- Taxes +€3,818
up €3,818 (+962.7%), from €397 to €4,215
- Other operating charges -€323
down €323 (-63.9%), from €505 to €183
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,480 | €60,246 | +€21,765 | +56.6% |
| Fixed assets | 21/28 | €6,759 | €2,260 | -€4,499 | -66.6% |
| Tangible fixed assets | 22/27 | €6,759 | €2,260 | -€4,499 | -66.6% |
| Furniture and vehicles | 24 | €6,759 | €2,260 | -€4,499 | -66.6% |
| Current assets | 29/58 | €31,722 | €57,986 | +€26,264 | +82.8% |
| Amounts receivable within one year | 40/41 | €22,593 | €23,533 | +€940 | +4.2% |
| Trade receivables | 40 | €4,420 | €10,420 | +€6,000 | +135.7% |
| Other amounts receivable | 41 | €18,173 | €13,112 | -€5,060 | -27.8% |
| Cash at bank and in hand | 54/58 | €9,129 | €34,453 | +€25,324 | +277.4% |
| Total equity and liabilities | 10/49 | €38,480 | €60,246 | +€21,765 | +56.6% |
| Equity | 10/15 | €25,052 | €37,787 | +€12,735 | +50.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,592 | €17,327 | +€12,735 | +277.3% |
| Amounts payable | 17/49 | €13,429 | €22,459 | +€9,030 | +67.2% |
| Amounts payable within one year | 42/48 | €13,198 | €22,228 | +€9,030 | +68.4% |
| Trade debts | 44 | €685 | - | -€685 | |
| Suppliers | 440/4 | €685 | - | -€685 | |
| Taxes, remuneration and social security | 45 | €8,013 | €12,228 | +€4,215 | +52.6% |
| Taxes | 450/3 | €397 | €4,612 | +€4,215 | +1062.7% |
| Remuneration and social security | 454/9 | €7,616 | €7,616 | = | 0.0% |
| Other amounts payable | 47/48 | €4,500 | €10,000 | +€5,500 | +122.2% |
| Accrued charges and deferred income | 492/3 | €231 | €231 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €7,329 | €69 | -€7,260 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,499 | €4,499 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €183 | -€323 | -63.9% |
| Gross operating margin | 9900 | €21,328 | €31,883 | +€10,555 | +49.5% |
| Operating profit (loss) | 9901 | €8,994 | €27,132 | +€18,138 | +201.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €89 | €182 | +€93 | +105.5% |
| Recurring financial charges | 65 | €89 | €182 | +€93 | +105.5% |
| Profit (loss) for the period before taxes | 9903 | €8,905 | €26,950 | +€18,045 | +202.6% |
| Income taxes | 67/77 | €397 | €4,215 | +€3,818 | +962.7% |
| Profit (loss) for the period | 9904 | €8,509 | €22,735 | +€14,226 | +167.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,509 | €22,735 | +€14,226 | +167.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.