DERMA ESTETICS: 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 ESTETICS
Largest movements
- Receivables within one year +€63,261
up €63,261 (+57.1%), from €110,717 to €173,978
of which Other amounts receivable: +€66,583
- Cash +€30,664
up €30,664 (+69.4%), from €44,206 to €74,870
mainly Net result for the year (+€101,454) and Short-term financial debts (+€28,396)
- Tangible fixed assets -€4,965
down €4,965 (-21.3%), from €23,281 to €18,316
- Stocks and contracts -€2,900
down €2,900 (-31.3%), from €9,258 to €6,358
- Reserves +€89,454
up €89,454 (+84.1%), from €106,336 to €195,791
- Short-term financial debts +€28,396
new in 2025: €28,396
- Tax, wage and social debts -€21,874
down €21,874 (-38.6%), from €56,636 to €34,763
- Other debts -€9,600
down €9,600 (-44.4%), from €21,600 to €12,000
- Trade debts +€3,977
up €3,977 (+83.7%), from €4,750 to €8,727
- Gross operating margin -€27,308
down €27,308 (-16.9%), from €161,383 to €134,075
- Financial income +€4,876
up €4,876 (+190%), from €2,568 to €7,443
- Other operating charges +€3,526
up €3,526 (+350%), from €1,006 to €4,533
- Taxes -€3,491
down €3,491 (-11.7%), from €29,936 to €26,445
- Depreciation +€3,169
up €3,169 (+112%), from €2,818 to €5,986
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 | €192,323 | €282,676 | +€90,353 | +47.0% |
| Fixed assets | 21/28 | €24,697 | €21,201 | -€3,496 | -14.2% |
| Intangible fixed assets | 21 | €1,416 | €2,885 | +€1,469 | +104% |
| Tangible fixed assets | 22/27 | €23,281 | €18,316 | -€4,965 | -21.3% |
| Land and buildings | 22 | €14,768 | €13,208 | -€1,560 | -10.6% |
| Plant, machinery and equipment | 23 | €2,587 | €1,552 | -€1,035 | -40.0% |
| Furniture and vehicles | 24 | €5,927 | €3,556 | -€2,371 | -40.0% |
| Current assets | 29/58 | €167,626 | €261,475 | +€93,849 | +56.0% |
| Stocks and contracts in progress | 3 | €9,258 | €6,358 | -€2,900 | -31.3% |
| Stocks | 30/36 | €9,258 | €6,358 | -€2,900 | -31.3% |
| Amounts receivable within one year | 40/41 | €110,717 | €173,978 | +€63,261 | +57.1% |
| Trade receivables | 40 | €13,609 | €10,287 | -€3,322 | -24.4% |
| Other amounts receivable | 41 | €97,108 | €163,691 | +€66,583 | +68.6% |
| Cash at bank and in hand | 54/58 | €44,206 | €74,870 | +€30,664 | +69.4% |
| Deferred charges and accrued income | 490/1 | €3,445 | €6,270 | +€2,825 | +82.0% |
| Total equity and liabilities | 10/49 | €192,323 | €282,676 | +€90,353 | +47.0% |
| Equity | 10/15 | €109,336 | €198,791 | +€89,454 | +81.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €106,336 | €195,791 | +€89,454 | +84.1% |
| Distributable reserves | 133 | €106,336 | €195,791 | +€89,454 | +84.1% |
| Amounts payable | 17/49 | €82,987 | €83,885 | +€899 | +1.1% |
| Amounts payable within one year | 42/48 | €82,987 | €83,885 | +€899 | +1.1% |
| Financial debts | 43 | - | €28,396 | +€28,396 | |
| Credit institutions | 430/8 | - | €28,396 | +€28,396 | |
| Trade debts | 44 | €4,750 | €8,727 | +€3,977 | +83.7% |
| Suppliers | 440/4 | €4,750 | €8,727 | +€3,977 | +83.7% |
| Taxes, remuneration and social security | 45 | €56,636 | €34,763 | -€21,874 | -38.6% |
| Taxes | 450/3 | €56,636 | €34,763 | -€21,874 | -38.6% |
| Other amounts payable | 47/48 | €21,600 | €12,000 | -€9,600 | -44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,818 | €5,986 | +€3,169 | +112% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €990 | €708 | -€283 | -28.5% |
| Other operating charges | 640/8 | €1,006 | €4,533 | +€3,526 | +350% |
| Gross operating margin | 9900 | €161,383 | €134,075 | -€27,308 | -16.9% |
| Operating profit (loss) | 9901 | €156,569 | €122,848 | -€33,721 | -21.5% |
| Financial income | 75/76B | €2,568 | €7,443 | +€4,876 | +190% |
| Recurring financial income | 75 | €2,568 | €7,443 | +€4,876 | +190% |
| Financial charges | 65/66B | €1,264 | €2,392 | +€1,128 | +89.2% |
| Recurring financial charges | 65 | €1,264 | €2,392 | +€1,128 | +89.2% |
| Profit (loss) for the period before taxes | 9903 | €157,872 | €127,899 | -€29,973 | -19.0% |
| Income taxes | 67/77 | €29,936 | €26,445 | -€3,491 | -11.7% |
| Profit (loss) for the period | 9904 | €127,936 | €101,454 | -€26,482 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €127,936 | €101,454 | -€26,482 | -20.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.