DERM ALL CARE: 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 ALL CARE
Largest movements
- Tangible fixed assets +€1.2m
up €1.2m (+318%), from €387,321 to €1.6m
of which Land and buildings: +€1.3m
- Current investments +€502,156
new in 2025: €502,156
- Cash -€317,541
down €317,541 (-59.5%), from €533,340 to €215,799
mainly Investment in fixed assets (net) (-€1.5m) and Current investments (-€502,156)
- Receivables within one year -€114,099
down €114,099 (-98.4%), from €115,917 to €1,818
of which Trade receivables: -€106,345
- Debts after one year +€1.2m
up €1.2m (+237,558%), from €500 to €1.2m
of which Financial debts: +€1.2m
- Reserves +€122,493
up €122,493 (+15.8%), from €776,068 to €898,561
of which Distributable reserves: +€122,493
- Other debts -€83,547
down €83,547 (-50.9%), from €164,193 to €80,646
- Trade debts +€42,025
up €42,025 (+332%), from €12,675 to €54,700
- Current portion of long-term debt +€37,768
up €37,768 (+106%), from €35,733 to €73,501
- Depreciation +€179,575
up €179,575 (+218%), from €82,538 to €262,112
- Gross operating margin +€135,733
up €135,733 (+27.1%), from €501,097 to €636,830
- Financial charges +€23,433
up €23,433 (+222%), from €10,575 to €34,008
- Taxes -€22,372
down €22,372 (-20.0%), from €111,723 to €89,352
- Other operating charges +€8,044
up €8,044 (+149%), from €5,388 to €13,432
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 | €1,036,578 | €2,339,588 | +€1.3m | +126% |
| Fixed assets | 21/28 | €387,321 | €1,619,815 | +€1.2m | +318% |
| Tangible fixed assets | 22/27 | €387,321 | €1,619,815 | +€1.2m | +318% |
| Land and buildings | 22 | €307,733 | €1,563,419 | +€1.3m | +408% |
| Plant, machinery and equipment | 23 | €25,561 | €15,558 | -€10,003 | -39.1% |
| Furniture and vehicles | 24 | €37,893 | €27,126 | -€10,767 | -28.4% |
| Other tangible fixed assets | 26 | €16,135 | €13,712 | -€2,423 | -15.0% |
| Current assets | 29/58 | €649,257 | €719,773 | +€70,516 | +10.9% |
| Amounts receivable within one year | 40/41 | €115,917 | €1,818 | -€114,099 | -98.4% |
| Trade receivables | 40 | €106,345 | €0 | -€106,345 | -100% |
| Other amounts receivable | 41 | €9,572 | €1,818 | -€7,754 | -81.0% |
| Current investments | 50/53 | - | €502,156 | +€502,156 | |
| Cash at bank and in hand | 54/58 | €533,340 | €215,799 | -€317,541 | -59.5% |
| Total equity and liabilities | 10/49 | €1,036,578 | €2,339,588 | +€1.3m | +126% |
| Equity | 10/15 | €788,468 | €910,961 | +€122,493 | +15.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €776,068 | €898,561 | +€122,493 | +15.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,939 | €3,939 | = | 0.0% |
| Distributable reserves | 133 | €770,270 | €892,762 | +€122,493 | +15.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €248,109 | €1,428,627 | +€1.2m | +476% |
| Amounts payable after more than one year | 17 | €500 | €1,188,289 | +€1.2m | +237,558% |
| Financial debts | 170/4 | - | €1,187,789 | +€1.2m | |
| Other amounts payable | 178/9 | €500 | €500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €247,609 | €240,338 | -€7,272 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €35,733 | €73,501 | +€37,768 | +106% |
| Financial debts | 43 | €3 | €149 | +€146 | +4,883% |
| Credit institutions | 430/8 | €3 | €149 | +€146 | +4,883% |
| Trade debts | 44 | €12,675 | €54,700 | +€42,025 | +332% |
| Suppliers | 440/4 | €12,675 | €54,700 | +€42,025 | +332% |
| Taxes, remuneration and social security | 45 | €35,005 | €31,342 | -€3,664 | -10.5% |
| Taxes | 450/3 | €30,502 | €26,548 | -€3,954 | -13.0% |
| Remuneration and social security | 454/9 | €4,503 | €4,794 | +€291 | +6.5% |
| Other amounts payable | 47/48 | €164,193 | €80,646 | -€83,547 | -50.9% |
| Remuneration, social security and pensions | 62 | €39,183 | €37,361 | -€1,822 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,538 | €262,112 | +€179,575 | +218% |
| Other operating charges | 640/8 | €5,388 | €13,432 | +€8,044 | +149% |
| Gross operating margin | 9900 | €501,097 | €636,830 | +€135,733 | +27.1% |
| Operating profit (loss) | 9901 | €373,988 | €323,924 | -€50,063 | -13.4% |
| Financial income | 75/76B | €0 | €265 | +€265 | +883,300% |
| Recurring financial income | 75 | €0 | €265 | +€265 | +883,300% |
| Financial charges | 65/66B | €10,575 | €34,008 | +€23,433 | +222% |
| Recurring financial charges | 65 | €10,575 | €34,008 | +€23,433 | +222% |
| Profit (loss) for the period before taxes | 9903 | €363,413 | €290,181 | -€73,231 | -20.2% |
| Income taxes | 67/77 | €111,723 | €89,352 | -€22,372 | -20.0% |
| Profit (loss) for the period | 9904 | €251,690 | €200,830 | -€50,860 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €251,690 | €200,830 | -€50,860 | -20.2% |
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 30 October 2026 via checked.be.