Cardiovision: 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.
Cardiovision
Largest movements
- Cash +€202,040
up €202,040 (+264%), from €76,491 to €278,531
mainly Net result for the year (+€184,432) and Current investments (+€52,720)
- Deferred charges and accrued income +€71,161
up €71,161 (+7,929%), from €898 to €72,058
- Current investments -€52,720
down €52,720 (-91.3%), from €57,720 to €5,000
- Reserves +€184,432
up €184,432 (+155%), from €118,646 to €303,078
- Tax, wage and social debts +€36,176
up €36,176 (+155%), from €23,289 to €59,465
- Gross operating margin +€137,472
up €137,472 (+132%), from €104,506 to €241,978
- Taxes +€37,207
up €37,207 (+167%), from €22,342 to €59,549
- Financial income +€3,963
up €3,963 (+744%), from €532 to €4,495
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 | €145,303 | €366,224 | +€220,921 | +152% |
| Fixed assets | 21/28 | €3,475 | €1,898 | -€1,577 | -45.4% |
| Tangible fixed assets | 22/27 | €3,475 | €1,898 | -€1,577 | -45.4% |
| Plant, machinery and equipment | 23 | €1,161 | €694 | -€466 | -40.2% |
| Furniture and vehicles | 24 | €2,314 | €1,203 | -€1,111 | -48.0% |
| Current assets | 29/58 | €141,828 | €364,326 | +€222,498 | +157% |
| Amounts receivable within one year | 40/41 | €6,719 | €8,737 | +€2,017 | +30.0% |
| Other amounts receivable | 41 | €6,719 | €8,737 | +€2,017 | +30.0% |
| Current investments | 50/53 | €57,720 | €5,000 | -€52,720 | -91.3% |
| Cash at bank and in hand | 54/58 | €76,491 | €278,531 | +€202,040 | +264% |
| Deferred charges and accrued income | 490/1 | €898 | €72,058 | +€71,161 | +7,929% |
| Total equity and liabilities | 10/49 | €145,303 | €366,224 | +€220,921 | +152% |
| Equity | 10/15 | €119,646 | €304,078 | +€184,432 | +154% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €118,646 | €303,078 | +€184,432 | +155% |
| Distributable reserves | 133 | €118,646 | €303,078 | +€184,432 | +155% |
| Amounts payable | 17/49 | €25,656 | €62,146 | +€36,490 | +142% |
| Amounts payable within one year | 42/48 | €24,204 | €59,710 | +€35,505 | +147% |
| Trade debts | 44 | €916 | €245 | -€671 | -73.3% |
| Suppliers | 440/4 | €916 | €245 | -€671 | -73.3% |
| Taxes, remuneration and social security | 45 | €23,289 | €59,465 | +€36,176 | +155% |
| Taxes | 450/3 | €23,289 | €59,465 | +€36,176 | +155% |
| Accrued charges and deferred income | 492/3 | €1,452 | €2,436 | +€984 | +67.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,257 | €1,577 | +€321 | +25.5% |
| Other operating charges | 640/8 | €150 | €715 | +€565 | +377% |
| Gross operating margin | 9900 | €104,506 | €241,978 | +€137,472 | +132% |
| Operating profit (loss) | 9901 | €103,100 | €239,686 | +€136,586 | +132% |
| Financial income | 75/76B | €532 | €4,495 | +€3,963 | +744% |
| Recurring financial income | 75 | €532 | €4,495 | +€3,963 | +744% |
| Financial charges | 65/66B | €173 | €201 | +€28 | +16.3% |
| Recurring financial charges | 65 | €173 | €201 | +€28 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €103,459 | €243,980 | +€140,521 | +136% |
| Income taxes | 67/77 | €22,342 | €59,549 | +€37,207 | +167% |
| Profit (loss) for the period | 9904 | €81,117 | €184,432 | +€103,314 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €81,117 | €184,432 | +€103,314 | +127% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.