DP 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.
DP CARDIO
Largest movements
- Tangible fixed assets +€67,395
up €67,395 (+197.5%), from €34,127 to €101,522
of which Furniture and vehicles: +€65,181
- Cash +€17,545
up €17,545 (+32.5%), from €53,907 to €71,451
mainly Net result for the year (+€54,020) and Debts after one year (+€46,064)
- Receivables within one year -€16,291
down €16,291 (-95.5%), from €17,061 to €769
of which Other amounts receivable: -€17,061
- Deferred charges and accrued income +€7,274
up €7,274 (+14.5%), from €50,090 to €57,364
- Profit (loss) carried forward +€54,020
up €54,020 (+117.6%), from €45,949 to €99,969
- Debts after one year +€46,064
new in 2025: €46,064
- Other debts -€34,134
down €34,134 (-69.7%), from €49,000 to €14,866
- Current portion of long-term debt +€16,990
new in 2025: €16,990
- Tax, wage and social debts -€6,075
down €6,075 (-10.6%), from €57,268 to €51,193
of which Taxes: -€6,075
- Gross operating margin -€68,286
down €68,286 (-45.0%), from €151,689 to €83,403
- Taxes -€17,443
down €17,443 (-53.9%), from €32,368 to €14,925
- Depreciation +€9,764
up €9,764 (+289.0%), from €3,379 to €13,143
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.
Cash bridge derived
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 | €155,185 | €231,107 | +€75,922 | +48.9% |
| Fixed assets | 21/28 | €34,127 | €101,522 | +€67,395 | +197.5% |
| Tangible fixed assets | 22/27 | €34,127 | €101,522 | +€67,395 | +197.5% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €2,913 | €2,253 | -€659 | -22.6% |
| Furniture and vehicles | 24 | €25,057 | €90,239 | +€65,181 | +260.1% |
| Other tangible fixed assets | 26 | €6,157 | €9,031 | +€2,873 | +46.7% |
| Current assets | 29/58 | €121,058 | €129,585 | +€8,527 | +7.0% |
| Amounts receivable within one year | 40/41 | €17,061 | €769 | -€16,291 | -95.5% |
| Trade receivables | 40 | - | €769 | +€769 | |
| Other amounts receivable | 41 | €17,061 | €0 | -€17,061 | -100.0% |
| Cash at bank and in hand | 54/58 | €53,907 | €71,451 | +€17,545 | +32.5% |
| Deferred charges and accrued income | 490/1 | €50,090 | €57,364 | +€7,274 | +14.5% |
| Total equity and liabilities | 10/49 | €155,185 | €231,107 | +€75,922 | +48.9% |
| Equity | 10/15 | €47,949 | €101,969 | +€54,020 | +112.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,949 | €99,969 | +€54,020 | +117.6% |
| Amounts payable | 17/49 | €107,236 | €129,138 | +€21,901 | +20.4% |
| Amounts payable after more than one year | 17 | - | €46,064 | +€46,064 | |
| Financial debts | 170/4 | - | €46,064 | +€46,064 | |
| Amounts payable within one year | 42/48 | €107,236 | €83,074 | -€24,163 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | - | €16,990 | +€16,990 | |
| Trade debts | 44 | €968 | €24 | -€944 | -97.5% |
| Suppliers | 440/4 | €968 | €24 | -€944 | -97.5% |
| Taxes, remuneration and social security | 45 | €57,268 | €51,193 | -€6,075 | -10.6% |
| Taxes | 450/3 | €57,268 | €51,193 | -€6,075 | -10.6% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €49,000 | €14,866 | -€34,134 | -69.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,379 | €13,143 | +€9,764 | +289.0% |
| Other operating charges | 640/8 | - | €528 | +€528 | |
| Gross operating margin | 9900 | €151,689 | €83,403 | -€68,286 | -45.0% |
| Operating profit (loss) | 9901 | €148,310 | €69,731 | -€78,579 | -53.0% |
| Financial income | 75/76B | €9 | €15 | +€7 | +80.5% |
| Recurring financial income | 75 | €9 | €15 | +€7 | +80.5% |
| Financial charges | 65/66B | €1 | €801 | +€800 | +64018.4% |
| Recurring financial charges | 65 | €1 | €801 | +€800 | +64018.4% |
| Profit (loss) for the period before taxes | 9903 | €148,317 | €68,945 | -€79,372 | -53.5% |
| Income taxes | 67/77 | €32,368 | €14,925 | -€17,443 | -53.9% |
| Profit (loss) for the period | 9904 | €115,949 | €54,020 | -€61,929 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €115,949 | €54,020 | -€61,929 | -53.4% |
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 10 October 2026 via checked.be.