LP CARDIOLOGY: 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.
LP CARDIOLOGY
Largest movements
- Cash +€45,881
up €45,881 (+28.3%), from €162,330 to €208,211
mainly Other debts (+€73,977) and Net result for the year (+€54,960)
- Tangible fixed assets +€13,549
up €13,549 (+7.3%), from €184,907 to €198,455
of which Other tangible fixed assets: +€9,882
- Other debts +€73,977
up €73,977 (+75.3%), from €98,267 to €172,243
- Profit (loss) carried forward +€14,960
up €14,960 (+10.1%), from €148,808 to €163,768
- Tax, wage and social debts -€13,949
down €13,949 (-63.3%), from €22,034 to €8,085
- Debts after one year -€13,323
down €13,323 (-15.3%), from €86,918 to €73,595
- Financial charges +€37,195
up €37,195 (+77.8%), from €47,811 to €85,006
- Taxes -€7,903
down €7,903 (-34.4%), from €22,968 to €15,065
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 | €393,180 | €452,485 | +€59,305 | +15.1% |
| Fixed assets | 21/28 | €184,907 | €198,455 | +€13,549 | +7.3% |
| Tangible fixed assets | 22/27 | €184,907 | €198,455 | +€13,549 | +7.3% |
| Land and buildings | 22 | €124,701 | €121,019 | -€3,682 | -3.0% |
| Furniture and vehicles | 24 | €54,838 | €62,186 | +€7,349 | +13.4% |
| Other tangible fixed assets | 26 | €5,368 | €15,250 | +€9,882 | +184% |
| Current assets | 29/58 | €208,274 | €254,030 | +€45,756 | +22.0% |
| Amounts receivable within one year | 40/41 | €43,063 | €42,963 | -€100 | -0.2% |
| Trade receivables | 40 | €43,063 | €39,604 | -€3,459 | -8.0% |
| Other amounts receivable | 41 | - | €3,359 | +€3,359 | |
| Cash at bank and in hand | 54/58 | €162,330 | €208,211 | +€45,881 | +28.3% |
| Deferred charges and accrued income | 490/1 | €2,881 | €2,855 | -€26 | -0.9% |
| Total equity and liabilities | 10/49 | €393,180 | €452,485 | +€59,305 | +15.1% |
| Equity | 10/15 | €167,408 | €182,368 | +€14,960 | +8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,808 | €163,768 | +€14,960 | +10.1% |
| Amounts payable | 17/49 | €225,772 | €270,117 | +€44,345 | +19.6% |
| Amounts payable after more than one year | 17 | €86,918 | €73,595 | -€13,323 | -15.3% |
| Financial debts | 170/4 | €86,918 | €73,595 | -€13,323 | -15.3% |
| Amounts payable within one year | 42/48 | €138,855 | €196,522 | +€57,667 | +41.5% |
| Current portion of amounts payable after more than one year | 42 | €13,109 | €14,546 | +€1,437 | +11.0% |
| Trade debts | 44 | €5,445 | €1,647 | -€3,797 | -69.7% |
| Suppliers | 440/4 | €5,445 | €1,647 | -€3,797 | -69.7% |
| Taxes, remuneration and social security | 45 | €22,034 | €8,085 | -€13,949 | -63.3% |
| Taxes | 450/3 | €22,034 | €8,085 | -€13,949 | -63.3% |
| Other amounts payable | 47/48 | €98,267 | €172,243 | +€73,977 | +75.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,925 | €16,025 | +€1,101 | +7.4% |
| Other operating charges | 640/8 | €2,137 | €2,339 | +€202 | +9.4% |
| Gross operating margin | 9900 | €171,298 | €171,983 | +€685 | +0.4% |
| Operating profit (loss) | 9901 | €154,236 | €153,619 | -€617 | -0.4% |
| Financial income | 75/76B | €863 | €1,412 | +€549 | +63.6% |
| Recurring financial income | 75 | €863 | €1,412 | +€549 | +63.6% |
| Financial charges | 65/66B | €47,811 | €85,006 | +€37,195 | +77.8% |
| Recurring financial charges | 65 | €47,811 | €85,006 | +€37,195 | +77.8% |
| Profit (loss) for the period before taxes | 9903 | €107,288 | €70,025 | -€37,263 | -34.7% |
| Income taxes | 67/77 | €22,968 | €15,065 | -€7,903 | -34.4% |
| Profit (loss) for the period | 9904 | €84,320 | €54,960 | -€29,360 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €84,320 | €54,960 | -€29,360 | -34.8% |
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 31 October 2026 via checked.be.