CSDL DERMATOLOGY: 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.
CSDL DERMATOLOGY
Largest movements
- Receivables after one year +€41,000
up €41,000 (+82.0%), from €50,000 to €91,000
- Cash -€13,067
down €13,067 (-30.7%), from €42,527 to €29,460
mainly Receivables after one year (-€41,000) and Debts after one year (-€16,389)
- Receivables within one year -€9,784
down €9,784 (-45.5%), from €21,512 to €11,727
of which Other amounts receivable: -€9,376
- Tangible fixed assets -€8,080
down €8,080 (-7.9%), from €102,241 to €94,161
- Reserves +€37,247
up €37,247 (+80.0%), from €46,570 to €83,817
of which Distributable reserves: +€37,247
- Debts after one year -€16,389
down €16,389 (-24.5%), from €66,998 to €50,609
- Tax, wage and social debts -€6,470
down €6,470 (-49.3%), from €13,114 to €6,643
- Trade debts -€4,822
down €4,822 (-63.9%), from €7,552 to €2,730
- Gross operating margin +€25,995
up €25,995 (+59.7%), from €43,507 to €69,502
- Taxes +€6,766
up €6,766 (+76.4%), from €8,858 to €15,624
- Financial income +€4,458
up €4,458 (+3,322%), from €134 to €4,593
- Depreciation +€1,802
up €1,802 (+19.4%), from €9,305 to €11,108
- Financial charges +€989
up €989 (+18.2%), from €5,440 to €6,428
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €216,280 | €226,780 | +€10,500 | +4.9% |
| Fixed assets | 21/28 | €102,241 | €94,161 | -€8,080 | -7.9% |
| Tangible fixed assets | 22/27 | €102,241 | €94,161 | -€8,080 | -7.9% |
| Land and buildings | 22 | €75,879 | €72,924 | -€2,955 | -3.9% |
| Plant, machinery and equipment | 23 | €24,300 | €20,327 | -€3,973 | -16.3% |
| Furniture and vehicles | 24 | €2,063 | €910 | -€1,153 | -55.9% |
| Current assets | 29/58 | €114,039 | €132,619 | +€18,580 | +16.3% |
| Amounts receivable after more than one year | 29 | €50,000 | €91,000 | +€41,000 | +82.0% |
| Other amounts receivable | 291 | €50,000 | €91,000 | +€41,000 | +82.0% |
| Amounts receivable within one year | 40/41 | €21,512 | €11,727 | -€9,784 | -45.5% |
| Trade receivables | 40 | €6,864 | €6,456 | -€408 | -5.9% |
| Other amounts receivable | 41 | €14,648 | €5,271 | -€9,376 | -64.0% |
| Cash at bank and in hand | 54/58 | €42,527 | €29,460 | -€13,067 | -30.7% |
| Deferred charges and accrued income | 490/1 | - | €432 | +€432 | |
| Total equity and liabilities | 10/49 | €216,280 | €226,780 | +€10,500 | +4.9% |
| Equity | 10/15 | €113,179 | €150,426 | +€37,247 | +32.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €46,570 | €83,817 | +€37,247 | +80.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €44,710 | €81,957 | +€37,247 | +83.3% |
| Profit (loss) carried forward | 14 | €54,209 | €54,209 | -€0 | 0.0% |
| Amounts payable | 17/49 | €103,101 | €76,354 | -€26,747 | -25.9% |
| Amounts payable after more than one year | 17 | €66,998 | €50,609 | -€16,389 | -24.5% |
| Financial debts | 170/4 | €66,998 | €50,609 | -€16,389 | -24.5% |
| Amounts payable within one year | 42/48 | €36,103 | €25,745 | -€10,358 | -28.7% |
| Current portion of amounts payable after more than one year | 42 | €15,437 | €16,372 | +€935 | +6.1% |
| Trade debts | 44 | €7,552 | €2,730 | -€4,822 | -63.9% |
| Suppliers | 440/4 | €7,552 | €2,730 | -€4,822 | -63.9% |
| Taxes, remuneration and social security | 45 | €13,114 | €6,643 | -€6,470 | -49.3% |
| Taxes | 450/3 | €13,114 | €6,643 | -€6,470 | -49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,305 | €11,108 | +€1,802 | +19.4% |
| Other operating charges | 640/8 | €2,075 | €1,983 | -€92 | -4.4% |
| Non-recurring operating charges | 66A | - | €1,704 | +€1,704 | |
| Gross operating margin | 9900 | €43,507 | €69,502 | +€25,995 | +59.7% |
| Operating profit (loss) | 9901 | €32,127 | €54,707 | +€22,580 | +70.3% |
| Financial income | 75/76B | €134 | €4,593 | +€4,458 | +3,322% |
| Recurring financial income | 75 | €134 | €4,593 | +€4,458 | +3,322% |
| Financial charges | 65/66B | €5,440 | €6,428 | +€989 | +18.2% |
| Recurring financial charges | 65 | €5,440 | €6,428 | +€989 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €26,821 | €52,871 | +€26,050 | +97.1% |
| Income taxes | 67/77 | €8,858 | €15,624 | +€6,766 | +76.4% |
| Profit (loss) for the period | 9904 | €17,963 | €37,247 | +€19,284 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €17,963 | €37,247 | +€19,284 | +107% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.