CARE DEVICE PARTNERS: 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.
CARE DEVICE PARTNERS
Largest movements
- Cash +€74,075
up €74,075 (+31.5%), from €234,821 to €308,896
mainly Net result for the year (+€82,103) and Tax, wage and social debts (+€44,584)
- Receivables within one year +€34,847
up €34,847 (+51.5%), from €67,700 to €102,547
- Tangible fixed assets -€21,903
down €21,903 (-3.4%), from €648,364 to €626,461
of which Land and buildings: -€26,827
- Tax, wage and social debts +€44,584
up €44,584 (+150%), from €29,657 to €74,242
of which Taxes: +€39,957
- Reserves +€32,103
up €32,103 (+9.8%), from €327,645 to €359,748
- Other debts +€28,660
up €28,660 (+22.1%), from €129,720 to €158,380
- Trade debts -€14,115
down €14,115 (-31.0%), from €45,594 to €31,479
- Debts after one year -€11,975
down €11,975 (-3.0%), from €399,669 to €387,694
- Gross operating margin +€65,672
up €65,672 (+35.1%), from €187,314 to €252,987
- Staff costs +€26,455
up €26,455 (+43.9%), from €60,217 to €86,672
- Taxes +€13,071
up €13,071 (+45.5%), from €28,728 to €41,799
- Financial income +€6,313
up €6,313 (+2,456%), from €257 to €6,571
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.
Derived cash bridge
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 | €969,593 | €1,051,058 | +€81,466 | +8.4% |
| Fixed assets | 21/28 | €657,348 | €633,941 | -€23,407 | -3.6% |
| Intangible fixed assets | 21 | €4,784 | €3,594 | -€1,190 | -24.9% |
| Tangible fixed assets | 22/27 | €648,364 | €626,461 | -€21,903 | -3.4% |
| Land and buildings | 22 | €615,834 | €589,007 | -€26,827 | -4.4% |
| Plant, machinery and equipment | 23 | - | €15,206 | +€15,206 | |
| Furniture and vehicles | 24 | €32,530 | €22,248 | -€10,283 | -31.6% |
| Financial fixed assets | 28 | €4,200 | €3,886 | -€314 | -7.5% |
| Current assets | 29/58 | €312,245 | €417,118 | +€104,873 | +33.6% |
| Amounts receivable within one year | 40/41 | €67,700 | €102,547 | +€34,847 | +51.5% |
| Other amounts receivable | 41 | €67,700 | €102,547 | +€34,847 | +51.5% |
| Cash at bank and in hand | 54/58 | €234,821 | €308,896 | +€74,075 | +31.5% |
| Deferred charges and accrued income | 490/1 | €9,724 | €5,675 | -€4,049 | -41.6% |
| Total equity and liabilities | 10/49 | €969,593 | €1,051,058 | +€81,466 | +8.4% |
| Equity | 10/15 | €330,645 | €362,748 | +€32,103 | +9.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €327,645 | €359,748 | +€32,103 | +9.8% |
| Distributable reserves | 133 | €327,645 | €359,748 | +€32,103 | +9.8% |
| Amounts payable | 17/49 | €638,948 | €688,311 | +€49,363 | +7.7% |
| Amounts payable after more than one year | 17 | €399,669 | €387,694 | -€11,975 | -3.0% |
| Financial debts | 170/4 | €399,669 | €387,694 | -€11,975 | -3.0% |
| Amounts payable within one year | 42/48 | €239,279 | €300,617 | +€61,338 | +25.6% |
| Current portion of amounts payable after more than one year | 42 | €25,765 | €27,591 | +€1,826 | +7.1% |
| Financial debts | 43 | €8,543 | €8,925 | +€382 | +4.5% |
| Credit institutions | 430/8 | €8,543 | €8,925 | +€382 | +4.5% |
| Trade debts | 44 | €45,594 | €31,479 | -€14,115 | -31.0% |
| Suppliers | 440/4 | €45,594 | €31,479 | -€14,115 | -31.0% |
| Taxes, remuneration and social security | 45 | €29,657 | €74,242 | +€44,584 | +150% |
| Taxes | 450/3 | €20,978 | €60,936 | +€39,957 | +190% |
| Remuneration and social security | 454/9 | €8,679 | €13,306 | +€4,627 | +53.3% |
| Other amounts payable | 47/48 | €129,720 | €158,380 | +€28,660 | +22.1% |
| Remuneration, social security and pensions | 62 | €60,217 | €86,672 | +€26,455 | +43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,819 | €37,434 | +€1,615 | +4.5% |
| Other operating charges | 640/8 | €3,984 | €1,975 | -€2,009 | -50.4% |
| Gross operating margin | 9900 | €187,314 | €252,987 | +€65,672 | +35.1% |
| Operating profit (loss) | 9901 | €87,295 | €126,905 | +€39,610 | +45.4% |
| Financial income | 75/76B | €257 | €6,571 | +€6,313 | +2,456% |
| Recurring financial income | 75 | €257 | €6,571 | +€6,313 | +2,456% |
| Financial charges | 65/66B | €9,105 | €9,574 | +€468 | +5.1% |
| Recurring financial charges | 65 | €9,105 | €9,574 | +€468 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €78,446 | €123,902 | +€45,455 | +57.9% |
| Income taxes | 67/77 | €28,728 | €41,799 | +€13,071 | +45.5% |
| Profit (loss) for the period | 9904 | €49,719 | €82,103 | +€32,384 | +65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,719 | €82,103 | +€32,384 | +65.1% |
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 27 October 2026 via checked.be.