AG DERM: what changed
Two fiscal 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.
AG DERM
Largest movements
- Cash +€29,831
up €29,831 (+255.6%), from €11,669 to €41,501
mainly Net result for the year (+€28,302) and Depreciation (+€14,983)
- Tangible fixed assets -€8,660
down €8,660 (-20.2%), from €42,906 to €34,246
of which Furniture and vehicles: -€12,311
- Deferred charges and accrued income +€1,575
up €1,575 (+101.9%), from €1,547 to €3,122
- Profit (loss) carried forward +€28,302
up €28,302 (+469.5%), from €6,029 to €34,331
- Debts after one year -€10,717
down €10,717 (-32.4%), from €33,083 to €22,367
- Tax, wage and social debts +€3,552
up €3,552 (+191.2%), from €1,857 to €5,409
- Trade debts +€1,555
up €1,555 (+105.2%), from €1,479 to €3,033
- Gross operating margin +€45,331
up €45,331 (+518.7%), from €8,739 to €54,070
- Depreciation +€14,389
up €14,389 (+2421.6%), from €594 to €14,983
- Taxes +€6,695
up €6,695 (+360.4%), from €1,857 to €8,552
- Financial charges +€1,036
up €1,036 (+496.7%), from €209 to €1,244
- Other operating charges +€939
up €939 (+1877.2%), from €50 to €989
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 | €56,122 | €79,618 | +€23,497 | +41.9% |
| Fixed assets | 21/28 | €42,906 | €34,246 | -€8,660 | -20.2% |
| Tangible fixed assets | 22/27 | €42,906 | €34,246 | -€8,660 | -20.2% |
| Plant, machinery and equipment | 23 | - | €3,651 | +€3,651 | |
| Furniture and vehicles | 24 | €42,906 | €30,595 | -€12,311 | -28.7% |
| Current assets | 29/58 | €13,216 | €45,373 | +€32,157 | +243.3% |
| Amounts receivable within one year | 40/41 | - | €750 | +€750 | |
| Trade receivables | 40 | - | €750 | +€750 | |
| Cash at bank and in hand | 54/58 | €11,669 | €41,501 | +€29,831 | +255.6% |
| Deferred charges and accrued income | 490/1 | €1,547 | €3,122 | +€1,575 | +101.9% |
| Total equity and liabilities | 10/49 | €56,122 | €79,618 | +€23,497 | +41.9% |
| Equity | 10/15 | €8,529 | €36,831 | +€28,302 | +331.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,029 | €34,331 | +€28,302 | +469.5% |
| Amounts payable | 17/49 | €47,593 | €42,787 | -€4,806 | -10.1% |
| Amounts payable after more than one year | 17 | €33,083 | €22,367 | -€10,717 | -32.4% |
| Financial debts | 170/4 | €33,083 | €22,367 | -€10,717 | -32.4% |
| Amounts payable within one year | 42/48 | €14,510 | €20,421 | +€5,911 | +40.7% |
| Current portion of amounts payable after more than one year | 42 | €10,417 | €10,717 | +€300 | +2.9% |
| Trade debts | 44 | €1,479 | €3,033 | +€1,555 | +105.2% |
| Suppliers | 440/4 | €1,479 | €3,033 | +€1,555 | +105.2% |
| Taxes, remuneration and social security | 45 | €1,857 | €5,409 | +€3,552 | +191.2% |
| Taxes | 450/3 | €1,857 | €5,409 | +€3,552 | +191.2% |
| Other amounts payable | 47/48 | €757 | €1,261 | +€504 | +66.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €594 | €14,983 | +€14,389 | +2421.6% |
| Other operating charges | 640/8 | €50 | €989 | +€939 | +1877.2% |
| Gross operating margin | 9900 | €8,739 | €54,070 | +€45,331 | +518.7% |
| Operating profit (loss) | 9901 | €8,095 | €38,098 | +€30,004 | +370.7% |
| Financial charges | 65/66B | €209 | €1,244 | +€1,036 | +496.7% |
| Recurring financial charges | 65 | €209 | €1,244 | +€1,036 | +496.7% |
| Profit (loss) for the period before taxes | 9903 | €7,886 | €36,854 | +€28,968 | +367.3% |
| Income taxes | 67/77 | €1,857 | €8,552 | +€6,695 | +360.4% |
| Profit (loss) for the period | 9904 | €6,029 | €28,302 | +€22,274 | +369.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,029 | €28,302 | +€22,274 | +369.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.