CV DERM: 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.
CV DERM
Largest movements
- Cash +€32,364
up €32,364 (+36.6%), from €88,454 to €120,819
mainly Net result for the year (+€71,563) and Depreciation (+€3,424)
- Receivables within one year +€24,845
up €24,845 (+5776.4%), from €430 to €25,275
of which Other amounts receivable: +€25,067
- Deferred charges and accrued income +€2,190
up €2,190 (+20.1%), from €10,914 to €13,104
- Profit (loss) carried forward +€71,563
up €71,563 (+96.0%), from €74,579 to €146,142
- Tax, wage and social debts -€15,375
down €15,375 (-79.1%), from €19,438 to €4,063
- Gross operating margin -€7,995
down €7,995 (-7.8%), from €102,467 to €94,472
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 | €106,636 | €164,463 | +€57,827 | +54.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €6,838 | €5,265 | -€1,573 | -23.0% |
| Tangible fixed assets | 22/27 | €6,838 | €5,265 | -€1,573 | -23.0% |
| Furniture and vehicles | 24 | €6,838 | €5,265 | -€1,573 | -23.0% |
| Current assets | 29/58 | €99,798 | €159,198 | +€59,400 | +59.5% |
| Amounts receivable within one year | 40/41 | €430 | €25,275 | +€24,845 | +5776.4% |
| Trade receivables | 40 | €430 | €209 | -€221 | -51.5% |
| Other amounts receivable | 41 | - | €25,067 | +€25,067 | |
| Cash at bank and in hand | 54/58 | €88,454 | €120,819 | +€32,364 | +36.6% |
| Deferred charges and accrued income | 490/1 | €10,914 | €13,104 | +€2,190 | +20.1% |
| Total equity and liabilities | 10/49 | €106,636 | €164,463 | +€57,827 | +54.2% |
| Equity | 10/15 | €78,079 | €149,642 | +€71,563 | +91.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,579 | €146,142 | +€71,563 | +96.0% |
| Amounts payable | 17/49 | €28,557 | €14,821 | -€13,737 | -48.1% |
| Amounts payable within one year | 42/48 | €28,557 | €13,270 | -€15,287 | -53.5% |
| Trade debts | 44 | €1,219 | €1,051 | -€168 | -13.8% |
| Suppliers | 440/4 | €1,219 | €1,051 | -€168 | -13.8% |
| Taxes, remuneration and social security | 45 | €19,438 | €4,063 | -€15,375 | -79.1% |
| Taxes | 450/3 | €19,438 | €4,063 | -€15,375 | -79.1% |
| Other amounts payable | 47/48 | €7,900 | €8,156 | +€256 | +3.2% |
| Accrued charges and deferred income | 492/3 | - | €1,551 | +€1,551 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,690 | €3,424 | -€266 | -7.2% |
| Other operating charges | 640/8 | €239 | €313 | +€74 | +31.0% |
| Gross operating margin | 9900 | €102,467 | €94,472 | -€7,995 | -7.8% |
| Operating profit (loss) | 9901 | €98,539 | €90,735 | -€7,804 | -7.9% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €20 | €114 | +€94 | +469.8% |
| Recurring financial charges | 65 | €20 | €114 | +€94 | +469.8% |
| Profit (loss) for the period before taxes | 9903 | €98,519 | €90,626 | -€7,892 | -8.0% |
| Income taxes | 67/77 | €19,438 | €19,063 | -€375 | -1.9% |
| Profit (loss) for the period | 9904 | €79,080 | €71,563 | -€7,517 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €79,080 | €71,563 | -€7,517 | -9.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.