DERMA DESWYSEN: 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 DESWYSEN
Largest movements
- Cash +€230,042
new in 2025: €230,042
mainly Current investments (+€210,535) and Net result for the year (+€54,210)
- Current investments -€210,535
no longer reported in 2025 (was €210,535)
- Deferred charges and accrued income +€18,453
up €18,453 (+151%), from €12,250 to €30,703
- Tangible fixed assets -€16,443
down €16,443 (-25.5%), from €64,554 to €48,111
- Profit (loss) carried forward +€54,210
up €54,210 (+128%), from €42,455 to €96,665
- Tax, wage and social debts -€22,500
down €22,500 (-98.9%), from €22,757 to €257
of which Taxes: -€22,676
- Debts after one year -€11,141
down €11,141 (-34.4%), from €32,398 to €21,257
- Other debts +€10,569
up €10,569 (+6.7%), from €156,958 to €167,528
- Current portion of long-term debt -€5,719
down €5,719 (-34.1%), from €16,768 to €11,049
- Gross operating margin +€5,114
up €5,114 (+6.0%), from €85,080 to €90,194
- Financial income -€4,908
down €4,908 (-95.1%), from €5,162 to €254
- Other operating charges +€1,909
up €1,909 (+202%), from €943 to €2,852
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 | €287,368 | €310,766 | +€23,398 | +8.1% |
| Fixed assets | 21/28 | €64,584 | €48,141 | -€16,443 | -25.5% |
| Tangible fixed assets | 22/27 | €64,554 | €48,111 | -€16,443 | -25.5% |
| Furniture and vehicles | 24 | €64,554 | €48,111 | -€16,443 | -25.5% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €222,784 | €262,625 | +€39,841 | +17.9% |
| Amounts receivable within one year | 40/41 | - | €1,881 | +€1,881 | |
| Other amounts receivable | 41 | - | €1,881 | +€1,881 | |
| Current investments | 50/53 | €210,535 | - | -€210,535 | |
| Cash at bank and in hand | 54/58 | - | €230,042 | +€230,042 | |
| Deferred charges and accrued income | 490/1 | €12,250 | €30,703 | +€18,453 | +151% |
| Total equity and liabilities | 10/49 | €287,368 | €310,766 | +€23,398 | +8.1% |
| Equity | 10/15 | €54,855 | €109,065 | +€54,210 | +98.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Profit (loss) carried forward | 14 | €42,455 | €96,665 | +€54,210 | +128% |
| Amounts payable | 17/49 | €232,513 | €201,701 | -€30,813 | -13.3% |
| Amounts payable after more than one year | 17 | €32,398 | €21,257 | -€11,141 | -34.4% |
| Financial debts | 170/4 | €32,398 | €21,257 | -€11,141 | -34.4% |
| Amounts payable within one year | 42/48 | €200,115 | €180,443 | -€19,672 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €16,768 | €11,049 | -€5,719 | -34.1% |
| Trade debts | 44 | €3,632 | €1,610 | -€2,022 | -55.7% |
| Suppliers | 440/4 | €3,632 | €1,610 | -€2,022 | -55.7% |
| Taxes, remuneration and social security | 45 | €22,757 | €257 | -€22,500 | -98.9% |
| Taxes | 450/3 | €22,757 | €81 | -€22,676 | -99.6% |
| Remuneration and social security | 454/9 | - | €176 | +€176 | |
| Other amounts payable | 47/48 | €156,958 | €167,528 | +€10,569 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,216 | €16,443 | +€227 | +1.4% |
| Other operating charges | 640/8 | €943 | €2,852 | +€1,909 | +202% |
| Gross operating margin | 9900 | €85,080 | €90,194 | +€5,114 | +6.0% |
| Operating profit (loss) | 9901 | €67,920 | €70,899 | +€2,979 | +4.4% |
| Financial income | 75/76B | €5,162 | €254 | -€4,908 | -95.1% |
| Recurring financial income | 75 | €5,162 | €254 | -€4,908 | -95.1% |
| Financial charges | 65/66B | €2,427 | €1,823 | -€603 | -24.9% |
| Recurring financial charges | 65 | €2,427 | €1,823 | -€603 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €70,656 | €69,330 | -€1,326 | -1.9% |
| Income taxes | 67/77 | €15,081 | €15,119 | +€38 | +0.3% |
| Profit (loss) for the period | 9904 | €55,574 | €54,210 | -€1,364 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,574 | €54,210 | -€1,364 | -2.5% |
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 30 October 2026 via checked.be.