B.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.
B.DERM
Largest movements
- Cash +€13,071
up €13,071 (+23.3%), from €56,177 to €69,248
mainly Net result for the year (+€13,236) and Deferred charges and accrued income (+€6,520)
- Deferred charges and accrued income -€6,520
down €6,520 (-73.0%), from €8,930 to €2,410
- Tangible fixed assets -€769
down €769 (-28.3%), from €2,715 to €1,947
- Profit (loss) carried forward +€13,236
up €13,236 (+29.3%), from €45,119 to €58,355
- Tax, wage and social debts -€7,675
down €7,675 (-44.2%), from €17,375 to €9,701
of which Taxes: -€7,675
- Gross operating margin -€37,694
down €37,694 (-64.9%), from €58,077 to €20,383
- Taxes -€7,675
down €7,675 (-66.3%), from €11,575 to €3,901
- Financial charges +€1,376
up €1,376 (+196.0%), from €702 to €2,079
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 | €69,181 | €74,456 | +€5,276 | +7.6% |
| Formation expenses | 20 | €1,108 | €852 | -€256 | -23.1% |
| Fixed assets | 21/28 | €2,715 | €1,947 | -€769 | -28.3% |
| Tangible fixed assets | 22/27 | €2,715 | €1,947 | -€769 | -28.3% |
| Furniture and vehicles | 24 | €2,715 | €1,947 | -€769 | -28.3% |
| Current assets | 29/58 | €65,358 | €71,658 | +€6,300 | +9.6% |
| Amounts receivable within one year | 40/41 | €251 | - | -€251 | |
| Trade receivables | 40 | €251 | - | -€251 | |
| Cash at bank and in hand | 54/58 | €56,177 | €69,248 | +€13,071 | +23.3% |
| Deferred charges and accrued income | 490/1 | €8,930 | €2,410 | -€6,520 | -73.0% |
| Total equity and liabilities | 10/49 | €69,181 | €74,456 | +€5,276 | +7.6% |
| Equity | 10/15 | €50,119 | €63,355 | +€13,236 | +26.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,119 | €58,355 | +€13,236 | +29.3% |
| Amounts payable | 17/49 | €19,062 | €11,101 | -€7,961 | -41.8% |
| Amounts payable within one year | 42/48 | €18,874 | €11,101 | -€7,773 | -41.2% |
| Trade debts | 44 | €1,282 | €1,184 | -€99 | -7.7% |
| Suppliers | 440/4 | €1,282 | €1,184 | -€99 | -7.7% |
| Taxes, remuneration and social security | 45 | €17,375 | €9,701 | -€7,675 | -44.2% |
| Taxes | 450/3 | €14,875 | €7,201 | -€7,675 | -51.6% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €217 | €217 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €188 | - | -€188 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €626 | €1,024 | +€398 | +63.6% |
| Other operating charges | 640/8 | €54 | €143 | +€88 | +162.5% |
| Gross operating margin | 9900 | €58,077 | €20,383 | -€37,694 | -64.9% |
| Operating profit (loss) | 9901 | €57,397 | €19,216 | -€38,181 | -66.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €702 | €2,079 | +€1,376 | +196.0% |
| Recurring financial charges | 65 | €702 | €2,079 | +€1,376 | +196.0% |
| Profit (loss) for the period before taxes | 9903 | €56,694 | €17,137 | -€39,557 | -69.8% |
| Income taxes | 67/77 | €11,575 | €3,901 | -€7,675 | -66.3% |
| Profit (loss) for the period | 9904 | €45,119 | €13,236 | -€31,883 | -70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,119 | €13,236 | -€31,883 | -70.7% |
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 4 October 2026 via checked.be.