BL DERMA: 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.
BL DERMA
Largest movements
- Receivables within one year -€49,092
down €49,092 (-96.9%), from €50,676 to €1,584
of which Other amounts receivable: -€50,000
- Cash +€35,475
up €35,475 (+19.7%), from €179,744 to €215,219
mainly Receivables within one year (+€49,092) and Net result for the year (+€45,782)
- Tangible fixed assets -€6,620
down €6,620 (-31.8%), from €20,799 to €14,179
of which Land and buildings: -€5,553
- Reserves -€8,620
down €8,620 (-3.7%), from €231,820 to €223,200
- Tax, wage and social debts -€5,707
down €5,707 (-74.3%), from €7,681 to €1,974
- Current portion of long-term debt -€5,000
no longer reported in 2025 (was €5,000)
- Gross operating margin -€3,208
down €3,208 (-4.1%), from €78,916 to €75,708
- Depreciation -€1,828
down €1,828 (-20.0%), from €9,116 to €7,288
- Financial income -€826
down €826 (-43.6%), from €1,892 to €1,067
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 | €257,073 | €236,272 | -€20,801 | -8.1% |
| Fixed assets | 21/28 | €20,799 | €14,179 | -€6,620 | -31.8% |
| Tangible fixed assets | 22/27 | €20,799 | €14,179 | -€6,620 | -31.8% |
| Land and buildings | 22 | €17,667 | €12,114 | -€5,553 | -31.4% |
| Furniture and vehicles | 24 | €3,132 | €2,066 | -€1,067 | -34.1% |
| Current assets | 29/58 | €236,274 | €222,093 | -€14,181 | -6.0% |
| Amounts receivable within one year | 40/41 | €50,676 | €1,584 | -€49,092 | -96.9% |
| Trade receivables | 40 | €676 | €1,584 | +€908 | +134% |
| Other amounts receivable | 41 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €179,744 | €215,219 | +€35,475 | +19.7% |
| Deferred charges and accrued income | 490/1 | €5,855 | €5,290 | -€564 | -9.6% |
| Total equity and liabilities | 10/49 | €257,073 | €236,272 | -€20,801 | -8.1% |
| Equity | 10/15 | €241,064 | €232,446 | -€8,618 | -3.6% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €231,820 | €223,200 | -€8,620 | -3.7% |
| Non-distributable reserves | 130/1 | €231,820 | €223,200 | -€8,620 | -3.7% |
| Reserves not available under the articles | 1311 | €231,820 | €223,200 | -€8,620 | -3.7% |
| Profit (loss) carried forward | 14 | €3,039 | €3,041 | +€2 | +0.1% |
| Amounts payable | 17/49 | €16,009 | €3,826 | -€12,183 | -76.1% |
| Amounts payable within one year | 42/48 | €16,009 | €3,826 | -€12,183 | -76.1% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | - | -€5,000 | |
| Trade debts | 44 | €484 | €355 | -€130 | -26.8% |
| Suppliers | 440/4 | €484 | €355 | -€130 | -26.8% |
| Taxes, remuneration and social security | 45 | €7,681 | €1,974 | -€5,707 | -74.3% |
| Taxes | 450/3 | €7,681 | €1,974 | -€5,707 | -74.3% |
| Other amounts payable | 47/48 | €2,844 | €1,497 | -€1,346 | -47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,116 | €7,288 | -€1,828 | -20.0% |
| Other operating charges | 640/8 | €955 | €984 | +€28 | +2.9% |
| Gross operating margin | 9900 | €78,916 | €75,708 | -€3,208 | -4.1% |
| Operating profit (loss) | 9901 | €68,845 | €67,436 | -€1,409 | -2.0% |
| Financial income | 75/76B | €1,892 | €1,067 | -€826 | -43.6% |
| Recurring financial income | 75 | €1,892 | €1,067 | -€826 | -43.6% |
| Financial charges | 65/66B | €729 | €426 | -€303 | -41.5% |
| Recurring financial charges | 65 | €729 | €426 | -€303 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €70,008 | €68,076 | -€1,931 | -2.8% |
| Income taxes | 67/77 | €22,842 | €22,295 | -€547 | -2.4% |
| Profit (loss) for the period | 9904 | €47,166 | €45,782 | -€1,384 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,166 | €45,782 | -€1,384 | -2.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.