DERMA-MED: 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-MED
Largest movements
- Cash +€25,613
up €25,613 (+517%), from €4,954 to €30,566
mainly Other debts (+€28,863) and Depreciation (+€22,880)
- Tangible fixed assets -€18,015
down €18,015 (-32.1%), from €56,177 to €38,162
of which Furniture and vehicles: -€10,130
- Receivables within one year -€13,456
down €13,456 (-70.3%), from €19,148 to €5,692
- Deferred charges and accrued income -€5,210
down €5,210 (-82.5%), from €6,314 to €1,104
- Receivables after one year +€2,470
up €2,470 (+4.4%), from €56,568 to €59,038
- Other debts +€28,863
up €28,863 (+165%), from €17,502 to €46,365
- Reserves -€20,131
down €20,131 (-28.2%), from €71,333 to €51,202
of which Distributable reserves: -€20,131
- Debts after one year -€11,030
down €11,030 (-76.0%), from €14,520 to €3,490
- Current portion of long-term debt -€9,139
down €9,139 (-45.3%), from €20,197 to €11,057
- Gross operating margin +€16,873
up €16,873 (+41.0%), from €41,178 to €58,051
- Taxes +€5,038
up €5,038 (+78.9%), from €6,382 to €11,421
- Depreciation +€750
up €750 (+3.4%), from €22,130 to €22,880
- Financial income -€649
down €649 (-26.4%), from €2,456 to €1,807
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 | €143,160 | €134,562 | -€8,598 | -6.0% |
| Fixed assets | 21/28 | €56,177 | €38,162 | -€18,015 | -32.1% |
| Tangible fixed assets | 22/27 | €56,177 | €38,162 | -€18,015 | -32.1% |
| Plant, machinery and equipment | 23 | €25,391 | €17,507 | -€7,885 | -31.1% |
| Furniture and vehicles | 24 | €30,785 | €20,655 | -€10,130 | -32.9% |
| Current assets | 29/58 | €86,983 | €96,400 | +€9,417 | +10.8% |
| Amounts receivable after more than one year | 29 | €56,568 | €59,038 | +€2,470 | +4.4% |
| Other amounts receivable | 291 | €56,568 | €59,038 | +€2,470 | +4.4% |
| Amounts receivable within one year | 40/41 | €19,148 | €5,692 | -€13,456 | -70.3% |
| Other amounts receivable | 41 | €19,148 | €5,692 | -€13,456 | -70.3% |
| Cash at bank and in hand | 54/58 | €4,954 | €30,566 | +€25,613 | +517% |
| Deferred charges and accrued income | 490/1 | €6,314 | €1,104 | -€5,210 | -82.5% |
| Total equity and liabilities | 10/49 | €143,160 | €134,562 | -€8,598 | -6.0% |
| Equity | 10/15 | €83,733 | €63,602 | -€20,131 | -24.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €71,333 | €51,202 | -€20,131 | -28.2% |
| 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 | €69,473 | €49,342 | -€20,131 | -29.0% |
| Amounts payable | 17/49 | €59,427 | €70,959 | +€11,533 | +19.4% |
| Amounts payable after more than one year | 17 | €14,520 | €3,490 | -€11,030 | -76.0% |
| Financial debts | 170/4 | €14,520 | €3,490 | -€11,030 | -76.0% |
| Amounts payable within one year | 42/48 | €44,907 | €67,469 | +€22,562 | +50.2% |
| Current portion of amounts payable after more than one year | 42 | €20,197 | €11,057 | -€9,139 | -45.3% |
| Financial debts | 43 | - | €1,192 | +€1,192 | |
| Credit institutions | 430/8 | - | €1,192 | +€1,192 | |
| Trade debts | 44 | €6,052 | €6,611 | +€559 | +9.2% |
| Suppliers | 440/4 | €6,052 | €6,611 | +€559 | +9.2% |
| Taxes, remuneration and social security | 45 | €1,156 | €2,244 | +€1,088 | +94.1% |
| Taxes | 450/3 | €1,156 | €2,244 | +€1,088 | +94.1% |
| Other amounts payable | 47/48 | €17,502 | €46,365 | +€28,863 | +165% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,130 | €22,880 | +€750 | +3.4% |
| Other operating charges | 640/8 | €996 | €824 | -€173 | -17.3% |
| Gross operating margin | 9900 | €41,178 | €58,051 | +€16,873 | +41.0% |
| Operating profit (loss) | 9901 | €18,051 | €34,347 | +€16,296 | +90.3% |
| Financial income | 75/76B | €2,456 | €1,807 | -€649 | -26.4% |
| Recurring financial income | 75 | €2,456 | €1,807 | -€649 | -26.4% |
| Financial charges | 65/66B | €2,560 | €2,290 | -€270 | -10.5% |
| Recurring financial charges | 65 | €2,560 | €2,290 | -€270 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €17,947 | €33,864 | +€15,917 | +88.7% |
| Income taxes | 67/77 | €6,382 | €11,421 | +€5,038 | +78.9% |
| Profit (loss) for the period | 9904 | €11,565 | €22,443 | +€10,878 | +94.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,565 | €22,443 | +€10,878 | +94.1% |
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 14 October 2026 via checked.be.