CARDU SPRL: 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.
CARDU SPRL
Largest movements
- Cash +€16,563
up €16,563 (+33.8%), from €48,952 to €65,515
mainly Net result for the year (+€9,338) and Depreciation (+€6,456)
- Tangible fixed assets -€6,456
down €6,456 (-37.2%), from €17,371 to €10,914
- Profit (loss) carried forward +€9,338
up €9,338 (+30.6%), from €30,473 to €39,811
- Other debts +€1,227
up €1,227 (+40.8%), from €3,009 to €4,236
- Tax, wage and social debts -€941
down €941 (-9.6%), from €9,818 to €8,877
- Gross operating margin -€3,204
down €3,204 (-13.6%), from €23,477 to €20,273
- Taxes -€385
down €385 (-8.3%), from €4,635 to €4,250
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 | €74,239 | €84,672 | +€10,433 | +14.1% |
| Fixed assets | 21/28 | €17,371 | €10,914 | -€6,456 | -37.2% |
| Tangible fixed assets | 22/27 | €17,371 | €10,914 | -€6,456 | -37.2% |
| Furniture and vehicles | 24 | €17,371 | €10,914 | -€6,456 | -37.2% |
| Current assets | 29/58 | €56,868 | €73,757 | +€16,889 | +29.7% |
| Amounts receivable within one year | 40/41 | €7,916 | €8,242 | +€326 | +4.1% |
| Trade receivables | 40 | €7,848 | €7,674 | -€174 | -2.2% |
| Other amounts receivable | 41 | €67 | €568 | +€500 | +744% |
| Cash at bank and in hand | 54/58 | €48,952 | €65,515 | +€16,563 | +33.8% |
| Total equity and liabilities | 10/49 | €74,239 | €84,672 | +€10,433 | +14.1% |
| Equity | 10/15 | €59,073 | €68,411 | +€9,338 | +15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,473 | €39,811 | +€9,338 | +30.6% |
| Amounts payable | 17/49 | €15,166 | €16,260 | +€1,095 | +7.2% |
| Amounts payable within one year | 42/48 | €15,166 | €16,260 | +€1,095 | +7.2% |
| Trade debts | 44 | €2,339 | €3,147 | +€809 | +34.6% |
| Suppliers | 440/4 | €2,339 | €3,147 | +€809 | +34.6% |
| Taxes, remuneration and social security | 45 | €9,818 | €8,877 | -€941 | -9.6% |
| Taxes | 450/3 | €9,818 | €8,877 | -€941 | -9.6% |
| Other amounts payable | 47/48 | €3,009 | €4,236 | +€1,227 | +40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,456 | €6,456 | = | 0.0% |
| Other operating charges | 640/8 | €121 | €186 | +€65 | +53.9% |
| Gross operating margin | 9900 | €23,477 | €20,273 | -€3,204 | -13.6% |
| Operating profit (loss) | 9901 | €16,900 | €13,630 | -€3,269 | -19.3% |
| Financial charges | 65/66B | €40 | €42 | +€2 | +6.1% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €16,860 | €13,588 | -€3,271 | -19.4% |
| Income taxes | 67/77 | €4,635 | €4,250 | -€385 | -8.3% |
| Profit (loss) for the period | 9904 | €12,225 | €9,338 | -€2,887 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,225 | €9,338 | -€2,887 | -23.6% |
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 26 October 2026 via checked.be.