Derma Da Campo: 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.
Derma Da Campo
Largest movements
- Current investments +€70,000
new in 2025: €70,000
- Receivables within one year -€16,000
down €16,000 (-100%), from €16,000 to €0
- Tangible fixed assets -€14,924
down €14,924 (-26.3%), from €56,829 to €41,905
of which Leasing and similar rights: -€11,093
- Deferred charges and accrued income +€12,781
up €12,781 (+551%), from €2,319 to €15,100
- Cash -€10,503
down €10,503 (-17.4%), from €60,191 to €49,688
mainly Current investments (-€70,000) and Debts after one year (-€14,166)
- Reserves +€53,183
up €53,183 (+78.3%), from €67,935 to €121,118
- Debts after one year -€14,166
down €14,166 (-51.3%), from €27,636 to €13,470
- Gross operating margin -€22,131
down €22,131 (-20.0%), from €110,517 to €88,386
- Taxes -€3,847
down €3,847 (-20.1%), from €19,162 to €15,315
- Depreciation -€2,384
down €2,384 (-13.8%), from €17,308 to €14,924
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 | €135,338 | €176,692 | +€41,355 | +30.6% |
| Fixed assets | 21/28 | €56,829 | €41,905 | -€14,924 | -26.3% |
| Tangible fixed assets | 22/27 | €56,829 | €41,905 | -€14,924 | -26.3% |
| Plant, machinery and equipment | 23 | €4,023 | €2,959 | -€1,064 | -26.4% |
| Furniture and vehicles | 24 | €8,587 | €5,820 | -€2,767 | -32.2% |
| Leasing and similar rights | 25 | €44,218 | €33,126 | -€11,093 | -25.1% |
| Current assets | 29/58 | €78,509 | €134,787 | +€56,278 | +71.7% |
| Amounts receivable within one year | 40/41 | €16,000 | €0 | -€16,000 | -100% |
| Trade receivables | 40 | €16,000 | €0 | -€16,000 | -100% |
| Current investments | 50/53 | - | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €60,191 | €49,688 | -€10,503 | -17.4% |
| Deferred charges and accrued income | 490/1 | €2,319 | €15,100 | +€12,781 | +551% |
| Total equity and liabilities | 10/49 | €135,338 | €176,692 | +€41,355 | +30.6% |
| Equity | 10/15 | €72,945 | €126,128 | +€53,183 | +72.9% |
| Contributions | 10/11 | €5,010 | €5,010 | = | 0.0% |
| Reserves | 13 | €67,935 | €121,118 | +€53,183 | +78.3% |
| Distributable reserves | 133 | €67,935 | €121,118 | +€53,183 | +78.3% |
| Amounts payable | 17/49 | €62,393 | €50,565 | -€11,828 | -19.0% |
| Amounts payable after more than one year | 17 | €27,636 | €13,470 | -€14,166 | -51.3% |
| Financial debts | 170/4 | €27,636 | €13,470 | -€14,166 | -51.3% |
| Amounts payable within one year | 42/48 | €34,757 | €37,095 | +€2,338 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €13,634 | €14,166 | +€532 | +3.9% |
| Financial debts | 43 | €75 | €0 | -€75 | -100% |
| Credit institutions | 430/8 | €75 | - | -€75 | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €1,295 | €2,149 | +€854 | +66.0% |
| Suppliers | 440/4 | €1,295 | €2,149 | +€854 | +66.0% |
| Taxes, remuneration and social security | 45 | €19,162 | €19,476 | +€315 | +1.6% |
| Taxes | 450/3 | €19,162 | €19,476 | +€315 | +1.6% |
| Other amounts payable | 47/48 | €592 | €1,304 | +€712 | +120% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,308 | €14,924 | -€2,384 | -13.8% |
| Other operating charges | 640/8 | €3,890 | €3,602 | -€288 | -7.4% |
| Gross operating margin | 9900 | €110,517 | €88,386 | -€22,131 | -20.0% |
| Operating profit (loss) | 9901 | €89,319 | €69,860 | -€19,459 | -21.8% |
| Financial charges | 65/66B | €2,222 | €1,363 | -€859 | -38.7% |
| Recurring financial charges | 65 | €2,222 | €1,363 | -€859 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €87,097 | €68,497 | -€18,600 | -21.4% |
| Income taxes | 67/77 | €19,162 | €15,315 | -€3,847 | -20.1% |
| Profit (loss) for the period | 9904 | €67,935 | €53,183 | -€14,752 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €67,935 | €53,183 | -€14,752 | -21.7% |
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 22 October 2026 via checked.be.