Derm-AFL: 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.
Derm-AFL
Largest movements
- Cash +€80,678
up €80,678 (+62.7%), from €128,590 to €209,268
mainly Net result for the year (+€75,958) and Tax, wage and social debts (+€19,884)
- Tangible fixed assets -€15,125
down €15,125 (-45.2%), from €33,455 to €18,330
of which Furniture and vehicles: -€12,619
- Reserves +€75,958
up €75,958 (+74.2%), from €102,392 to €178,350
of which Distributable reserves: +€75,958
- Other debts -€33,089
down €33,089 (-87.7%), from €37,711 to €4,623
- Tax, wage and social debts +€19,884
up €19,884 (+298%), from €6,678 to €26,561
of which Remuneration and social security: +€10,896
- Trade debts +€3,138
up €3,138 (+232%), from €1,352 to €4,490
- Gross operating margin +€24,624
up €24,624 (+25.0%), from €98,307 to €122,932
- Taxes +€9,262
up €9,262 (+42.7%), from €21,678 to €30,940
- Financial charges -€4,544
down €4,544 (-85.8%), from €5,295 to €751
- Financial income -€1,507
down €1,507 (-59.5%), from €2,535 to €1,028
- Depreciation -€1,398
down €1,398 (-8.5%), from €16,524 to €15,125
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 | €166,734 | €232,624 | +€65,891 | +39.5% |
| Fixed assets | 21/28 | €33,455 | €18,330 | -€15,125 | -45.2% |
| Tangible fixed assets | 22/27 | €33,455 | €18,330 | -€15,125 | -45.2% |
| Plant, machinery and equipment | 23 | €12,297 | €9,791 | -€2,506 | -20.4% |
| Furniture and vehicles | 24 | €21,158 | €8,539 | -€12,619 | -59.6% |
| Current assets | 29/58 | €133,278 | €214,294 | +€81,016 | +60.8% |
| Amounts receivable within one year | 40/41 | €1,010 | - | -€1,010 | |
| Trade receivables | 40 | €1,010 | - | -€1,010 | |
| Cash at bank and in hand | 54/58 | €128,590 | €209,268 | +€80,678 | +62.7% |
| Deferred charges and accrued income | 490/1 | €3,679 | €5,027 | +€1,348 | +36.6% |
| Total equity and liabilities | 10/49 | €166,734 | €232,624 | +€65,891 | +39.5% |
| Equity | 10/15 | €120,992 | €196,950 | +€75,958 | +62.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €102,392 | €178,350 | +€75,958 | +74.2% |
| 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 | €100,532 | €176,490 | +€75,958 | +75.6% |
| Amounts payable | 17/49 | €45,741 | €35,674 | -€10,067 | -22.0% |
| Amounts payable within one year | 42/48 | €45,741 | €35,674 | -€10,067 | -22.0% |
| Trade debts | 44 | €1,352 | €4,490 | +€3,138 | +232% |
| Suppliers | 440/4 | €1,352 | €4,490 | +€3,138 | +232% |
| Taxes, remuneration and social security | 45 | €6,678 | €26,561 | +€19,884 | +298% |
| Taxes | 450/3 | €6,678 | €15,666 | +€8,988 | +135% |
| Remuneration and social security | 454/9 | - | €10,896 | +€10,896 | |
| Other amounts payable | 47/48 | €37,711 | €4,623 | -€33,089 | -87.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,524 | €15,125 | -€1,398 | -8.5% |
| Other operating charges | 640/8 | €1,221 | €1,186 | -€35 | -2.9% |
| Gross operating margin | 9900 | €98,307 | €122,932 | +€24,624 | +25.0% |
| Operating profit (loss) | 9901 | €80,563 | €106,621 | +€26,058 | +32.3% |
| Financial income | 75/76B | €2,535 | €1,028 | -€1,507 | -59.5% |
| Recurring financial income | 75 | €2,535 | €1,028 | -€1,507 | -59.5% |
| Financial charges | 65/66B | €5,295 | €751 | -€4,544 | -85.8% |
| Recurring financial charges | 65 | €5,295 | €751 | -€4,544 | -85.8% |
| Profit (loss) for the period before taxes | 9903 | €77,803 | €106,897 | +€29,095 | +37.4% |
| Income taxes | 67/77 | €21,678 | €30,940 | +€9,262 | +42.7% |
| Profit (loss) for the period | 9904 | €56,125 | €75,958 | +€19,833 | +35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €56,125 | €75,958 | +€19,833 | +35.3% |
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 16 October 2026 via checked.be.