ID 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.
ID CARDIO
Largest movements
- Tangible fixed assets +€56,963
up €56,963 (+1223.5%), from €4,656 to €61,619
- Current investments +€7,500
new in 2025: €7,500
- Deferred charges and accrued income +€2,116
up €2,116 (+413.8%), from €511 to €2,627
- Debts after one year +€40,303
new in 2025: €40,303
- Profit (loss) carried forward +€31,974
up €31,974 (+67.9%), from €47,085 to €79,059
- Current portion of long-term debt +€10,446
new in 2025: €10,446
- Other debts -€9,029
down €9,029 (-82.2%), from €10,979 to €1,950
- Tax, wage and social debts -€6,918
down €6,918 (-42.8%), from €16,157 to €9,239
- Depreciation +€7,647
up €7,647 (+534.8%), from €1,430 to €9,077
- Other operating charges +€6,420
new in 2025: €6,420
- Gross operating margin -€2,702
down €2,702 (-4.5%), from €60,450 to €57,748
- Taxes -€2,668
down €2,668 (-22.4%), from €11,907 to €9,239
- Financial charges +€1,011
up €1,011 (+3611.0%), from €28 to €1,039
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 | €80,300 | €144,852 | +€64,551 | +80.4% |
| Fixed assets | 21/28 | €4,656 | €61,619 | +€56,963 | +1223.5% |
| Tangible fixed assets | 22/27 | €4,656 | €61,619 | +€56,963 | +1223.5% |
| Furniture and vehicles | 24 | €4,656 | €61,619 | +€56,963 | +1223.5% |
| Current assets | 29/58 | €75,644 | €83,232 | +€7,588 | +10.0% |
| Amounts receivable within one year | 40/41 | €32,678 | €32,091 | -€588 | -1.8% |
| Trade receivables | 40 | €32,678 | €32,091 | -€588 | -1.8% |
| Current investments | 50/53 | - | €7,500 | +€7,500 | |
| Cash at bank and in hand | 54/58 | €42,455 | €41,015 | -€1,440 | -3.4% |
| Deferred charges and accrued income | 490/1 | €511 | €2,627 | +€2,116 | +413.8% |
| Total equity and liabilities | 10/49 | €80,300 | €144,852 | +€64,551 | +80.4% |
| Equity | 10/15 | €48,085 | €80,059 | +€31,974 | +66.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,085 | €79,059 | +€31,974 | +67.9% |
| Amounts payable | 17/49 | €32,215 | €64,793 | +€32,578 | +101.1% |
| Amounts payable after more than one year | 17 | - | €40,303 | +€40,303 | |
| Financial debts | 170/4 | - | €40,303 | +€40,303 | |
| Amounts payable within one year | 42/48 | €32,215 | €24,489 | -€7,726 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | - | €10,446 | +€10,446 | |
| Trade debts | 44 | €5,079 | €2,854 | -€2,224 | -43.8% |
| Suppliers | 440/4 | €5,079 | €2,854 | -€2,224 | -43.8% |
| Taxes, remuneration and social security | 45 | €16,157 | €9,239 | -€6,918 | -42.8% |
| Taxes | 450/3 | €16,157 | €9,239 | -€6,918 | -42.8% |
| Other amounts payable | 47/48 | €10,979 | €1,950 | -€9,029 | -82.2% |
| Non-recurring operating income | 76A | €60 | - | -€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,430 | €9,077 | +€7,647 | +534.8% |
| Other operating charges | 640/8 | - | €6,420 | +€6,420 | |
| Gross operating margin | 9900 | €60,450 | €57,748 | -€2,702 | -4.5% |
| Operating profit (loss) | 9901 | €59,020 | €42,251 | -€16,769 | -28.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €28 | €1,039 | +€1,011 | +3611.0% |
| Recurring financial charges | 65 | €28 | €1,039 | +€1,011 | +3611.0% |
| Profit (loss) for the period before taxes | 9903 | €58,992 | €41,212 | -€17,780 | -30.1% |
| Income taxes | 67/77 | €11,907 | €9,239 | -€2,668 | -22.4% |
| Profit (loss) for the period | 9904 | €47,085 | €31,974 | -€15,112 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,085 | €31,974 | -€15,112 | -32.1% |
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 12 October 2026 via checked.be.