CLG CARDIO: 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.
CLG CARDIO
Largest movements
- Current investments +€36,456
up €36,456 (+59.6%), from €61,149 to €97,605
- Receivables within one year +€5,484
up €5,484 (+329%), from €1,666 to €7,150
of which Other amounts receivable: +€6,137
- Deferred charges and accrued income +€5,151
up €5,151 (+10.8%), from €47,696 to €52,846
- Other debts +€80,687
up €80,687 (+1,396%), from €5,781 to €86,468
- Profit (loss) carried forward -€33,647
down €33,647 (-15.8%), from €213,591 to €179,944
- Tax, wage and social debts -€3,196
down €3,196 (-37.6%), from €8,498 to €5,302
of which Taxes: -€3,196
- Gross operating margin -€7,297
down €7,297 (-7.5%), from €97,132 to €89,835
- Taxes -€3,339
down €3,339 (-15.0%), from €22,202 to €18,863
- Financial charges +€1,589
up €1,589 (+570%), from €279 to €1,868
- Other operating charges +€1,339
new in 2025: €1,339
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 | €232,643 | €277,261 | +€44,618 | +19.2% |
| Fixed assets | 21/28 | €5,189 | €3,322 | -€1,867 | -36.0% |
| Tangible fixed assets | 22/27 | €5,189 | €3,322 | -€1,867 | -36.0% |
| Furniture and vehicles | 24 | €4,554 | €2,915 | -€1,638 | -36.0% |
| Other tangible fixed assets | 26 | €636 | €406 | -€229 | -36.1% |
| Current assets | 29/58 | €227,454 | €273,939 | +€46,485 | +20.4% |
| Amounts receivable within one year | 40/41 | €1,666 | €7,150 | +€5,484 | +329% |
| Trade receivables | 40 | €1,666 | €1,013 | -€653 | -39.2% |
| Other amounts receivable | 41 | - | €6,137 | +€6,137 | |
| Current investments | 50/53 | €61,149 | €97,605 | +€36,456 | +59.6% |
| Cash at bank and in hand | 54/58 | €116,943 | €116,338 | -€605 | -0.5% |
| Deferred charges and accrued income | 490/1 | €47,696 | €52,846 | +€5,151 | +10.8% |
| Total equity and liabilities | 10/49 | €232,643 | €277,261 | +€44,618 | +19.2% |
| Equity | 10/15 | €216,091 | €182,444 | -€33,647 | -15.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €213,591 | €179,944 | -€33,647 | -15.8% |
| Amounts payable | 17/49 | €16,552 | €94,817 | +€78,265 | +473% |
| Amounts payable within one year | 42/48 | €16,552 | €94,418 | +€77,866 | +470% |
| Trade debts | 44 | €2,273 | €2,647 | +€374 | +16.5% |
| Suppliers | 440/4 | €2,273 | €2,647 | +€374 | +16.5% |
| Taxes, remuneration and social security | 45 | €8,498 | €5,302 | -€3,196 | -37.6% |
| Taxes | 450/3 | €5,398 | €2,202 | -€3,196 | -59.2% |
| Remuneration and social security | 454/9 | €3,100 | €3,100 | = | 0.0% |
| Other amounts payable | 47/48 | €5,781 | €86,468 | +€80,687 | +1,396% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,780 | €1,867 | +€87 | +4.9% |
| Other operating charges | 640/8 | - | €1,339 | +€1,339 | |
| Gross operating margin | 9900 | €97,132 | €89,835 | -€7,297 | -7.5% |
| Operating profit (loss) | 9901 | €95,352 | €86,628 | -€8,724 | -9.1% |
| Financial income | 75/76B | €106 | €456 | +€350 | +329% |
| Recurring financial income | 75 | €106 | €456 | +€350 | +329% |
| Financial charges | 65/66B | €279 | €1,868 | +€1,589 | +570% |
| Recurring financial charges | 65 | €279 | €1,868 | +€1,589 | +570% |
| Profit (loss) for the period before taxes | 9903 | €95,179 | €85,216 | -€9,963 | -10.5% |
| Income taxes | 67/77 | €22,202 | €18,863 | -€3,339 | -15.0% |
| Profit (loss) for the period | 9904 | €72,977 | €66,353 | -€6,624 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €72,977 | €66,353 | -€6,624 | -9.1% |
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.