HEART CARE: 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.
HEART CARE
Largest movements
- Receivables within one year +€81,867
up €81,867 (+144%), from €56,706 to €138,573
of which Trade receivables: +€79,577
- Cash +€55,728
up €55,728 (+33.5%), from €166,597 to €222,324
mainly Net result for the year (+€292,045) and Other debts (+€135,667)
- Tangible fixed assets -€5,882
down €5,882 (-14.8%), from €39,833 to €33,952
of which Plant, machinery and equipment: -€4,799
- Other debts +€135,667
up €135,667 (+49.2%), from €275,781 to €411,448
- Debts after one year -€7,616
down €7,616 (-30.4%), from €25,022 to €17,406
- Gross operating margin +€205,576
up €205,576 (+106%), from €193,107 to €398,682
- Taxes +€52,615
up €52,615 (+119%), from €44,126 to €96,742
- Financial income -€7,906
down €7,906 (-75.2%), from €10,510 to €2,604
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 | €366,409 | €500,705 | +€134,297 | +36.7% |
| Fixed assets | 21/28 | €39,833 | €33,952 | -€5,882 | -14.8% |
| Tangible fixed assets | 22/27 | €39,833 | €33,952 | -€5,882 | -14.8% |
| Plant, machinery and equipment | 23 | €34,533 | €29,733 | -€4,799 | -13.9% |
| Furniture and vehicles | 24 | €5,301 | €4,218 | -€1,082 | -20.4% |
| Current assets | 29/58 | €326,575 | €466,754 | +€140,179 | +42.9% |
| Amounts receivable within one year | 40/41 | €56,706 | €138,573 | +€81,867 | +144% |
| Trade receivables | 40 | €55,832 | €135,410 | +€79,577 | +143% |
| Other amounts receivable | 41 | €874 | €3,164 | +€2,290 | +262% |
| Current investments | 50/53 | €99,000 | €99,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €166,597 | €222,324 | +€55,728 | +33.5% |
| Deferred charges and accrued income | 490/1 | €4,272 | €6,856 | +€2,584 | +60.5% |
| Total equity and liabilities | 10/49 | €366,409 | €500,705 | +€134,297 | +36.7% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €364,409 | €498,705 | +€134,297 | +36.9% |
| Amounts payable after more than one year | 17 | €25,022 | €17,406 | -€7,616 | -30.4% |
| Financial debts | 170/4 | €25,022 | €17,406 | -€7,616 | -30.4% |
| Amounts payable within one year | 42/48 | €339,387 | €481,299 | +€141,913 | +41.8% |
| Current portion of amounts payable after more than one year | 42 | €7,543 | €7,616 | +€73 | +1.0% |
| Trade debts | 44 | €1,540 | €4,044 | +€2,504 | +163% |
| Suppliers | 440/4 | €1,540 | €4,044 | +€2,504 | +163% |
| Taxes, remuneration and social security | 45 | €54,523 | €58,192 | +€3,668 | +6.7% |
| Taxes | 450/3 | €54,523 | €58,192 | +€3,668 | +6.7% |
| Other amounts payable | 47/48 | €275,781 | €411,448 | +€135,667 | +49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,080 | €11,378 | -€702 | -5.8% |
| Other operating charges | 640/8 | €387 | €423 | +€36 | +9.2% |
| Non-recurring operating charges | 66A | €63 | €201 | +€138 | +220% |
| Gross operating margin | 9900 | €193,107 | €398,682 | +€205,576 | +106% |
| Operating profit (loss) | 9901 | €180,577 | €386,680 | +€206,103 | +114% |
| Financial income | 75/76B | €10,510 | €2,604 | -€7,906 | -75.2% |
| Recurring financial income | 75 | €10,510 | €2,604 | -€7,906 | -75.2% |
| Financial charges | 65/66B | €552 | €497 | -€55 | -9.9% |
| Recurring financial charges | 65 | €552 | €497 | -€55 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €190,535 | €388,787 | +€198,252 | +104% |
| Income taxes | 67/77 | €44,126 | €96,742 | +€52,615 | +119% |
| Profit (loss) for the period | 9904 | €146,409 | €292,045 | +€145,637 | +99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €146,409 | €292,045 | +€145,637 | +99.5% |
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 24 October 2026 via checked.be.