B.V. 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.V. DERM
Largest movements
- Tangible fixed assets +€11,388
up €11,388 (+81.4%), from €13,996 to €25,384
of which Other tangible fixed assets: +€7,698
- Cash -€11,275
down €11,275 (-50.9%), from €22,135 to €10,860
mainly Other debts (-€20,073) and Investment in fixed assets (net) (-€18,041)
- Receivables within one year -€5,383
no longer reported in 2025 (was €5,383)
- Receivables after one year -€2,775
down €2,775 (-5.3%), from €52,775 to €50,000
- Other debts -€20,073
down €20,073 (-96.2%), from €20,868 to €795
- Reserves +€10,000
up €10,000 (+18.2%), from €54,900 to €64,900
- Tax, wage and social debts +€1,420
up €1,420 (+12.0%), from €11,801 to €13,221
of which Taxes: +€1,755
- Purchases and services +€5,124
up €5,124 (+3.5%), from €146,383 to €151,507
- Gross operating margin +€2,257
up €2,257 (+10.3%), from €21,953 to €24,210
- Financial income -€2,109
down €2,109 (-97.2%), from €2,170 to €61
- Depreciation +€2,080
up €2,080 (+45.5%), from €4,573 to €6,653
- Taxes +€432
up €432 (+7.2%), from €6,028 to €6,460
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 | €94,854 | €86,809 | -€8,045 | -8.5% |
| Fixed assets | 21/28 | €14,041 | €25,429 | +€11,388 | +81.1% |
| Tangible fixed assets | 22/27 | €13,996 | €25,384 | +€11,388 | +81.4% |
| Plant, machinery and equipment | 23 | €3,245 | €1,807 | -€1,438 | -44.3% |
| Furniture and vehicles | 24 | €8,295 | €13,423 | +€5,128 | +61.8% |
| Other tangible fixed assets | 26 | €2,456 | €10,154 | +€7,698 | +313.4% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €80,813 | €61,380 | -€19,433 | -24.0% |
| Amounts receivable after more than one year | 29 | €52,775 | €50,000 | -€2,775 | -5.3% |
| Other amounts receivable | 291 | €52,775 | €50,000 | -€2,775 | -5.3% |
| Amounts receivable within one year | 40/41 | €5,383 | - | -€5,383 | |
| Other amounts receivable | 41 | €5,383 | - | -€5,383 | |
| Cash at bank and in hand | 54/58 | €22,135 | €10,860 | -€11,275 | -50.9% |
| Deferred charges and accrued income | 490/1 | €520 | €520 | = | 0.0% |
| Total equity and liabilities | 10/49 | €94,854 | €86,809 | -€8,045 | -8.5% |
| Equity | 10/15 | €54,900 | €64,900 | +€10,000 | +18.2% |
| Reserves | 13 | €54,900 | €64,900 | +€10,000 | +18.2% |
| Distributable reserves | 133 | €54,900 | €64,900 | +€10,000 | +18.2% |
| Amounts payable | 17/49 | €39,954 | €21,909 | -€18,045 | -45.2% |
| Amounts payable within one year | 42/48 | €39,954 | €21,909 | -€18,045 | -45.2% |
| Trade debts | 44 | €7,285 | €7,893 | +€608 | +8.3% |
| Suppliers | 440/4 | €7,285 | €7,893 | +€608 | +8.3% |
| Taxes, remuneration and social security | 45 | €11,801 | €13,221 | +€1,420 | +12.0% |
| Taxes | 450/3 | €10,704 | €12,459 | +€1,755 | +16.4% |
| Remuneration and social security | 454/9 | €1,097 | €762 | -€335 | -30.5% |
| Other amounts payable | 47/48 | €20,868 | €795 | -€20,073 | -96.2% |
| Non-recurring operating income | 76A | €7,363 | €2,015 | -€5,348 | -72.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €146,383 | €151,507 | +€5,124 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,573 | €6,653 | +€2,080 | +45.5% |
| Other operating charges | 640/8 | €217 | - | -€217 | |
| Gross operating margin | 9900 | €21,953 | €24,210 | +€2,257 | +10.3% |
| Operating profit (loss) | 9901 | €17,163 | €17,557 | +€394 | +2.3% |
| Financial income | 75/76B | €2,170 | €61 | -€2,109 | -97.2% |
| Recurring financial income | 75 | €2,170 | €61 | -€2,109 | -97.2% |
| Financial charges | 65/66B | €256 | €364 | +€108 | +42.2% |
| Recurring financial charges | 65 | €256 | €364 | +€108 | +42.2% |
| Profit (loss) for the period before taxes | 9903 | €19,077 | €17,254 | -€1,823 | -9.6% |
| Income taxes | 67/77 | €6,028 | €6,460 | +€432 | +7.2% |
| Profit (loss) for the period | 9904 | €13,049 | €10,794 | -€2,255 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,049 | €10,794 | -€2,255 | -17.3% |
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.