DERMA PEETERS: 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 PEETERS
Largest movements
- Cash +€51,185
up €51,185 (+51.0%), from €100,420 to €151,605
mainly Net result for the year (+€58,262) and Depreciation (+€45,597)
- Intangible fixed assets -€26,000
down €26,000 (-28.5%), from €91,167 to €65,167
- Tangible fixed assets -€13,202
down €13,202 (-17.5%), from €75,652 to €62,450
of which Other tangible fixed assets: -€12,827
- Deferred charges and accrued income +€12,089
up €12,089 (+199%), from €6,063 to €18,152
- Current investments +€5,429
up €5,429 (+8.1%), from €66,786 to €72,215
- Reserves +€58,262
up €58,262 (+49.4%), from €117,993 to €176,255
- Debts after one year -€27,209
down €27,209 (-23.7%), from €114,619 to €87,409
- Other debts -€12,078
down €12,078 (-17.8%), from €67,890 to €55,812
- Tax, wage and social debts +€6,503
up €6,503 (+387%), from €1,681 to €8,184
- Gross operating margin +€58,875
up €58,875 (+76.4%), from €77,025 to €135,900
- Taxes +€16,855
up €16,855 (+307%), from €5,495 to €22,350
- Financial charges -€2,142
down €2,142 (-20.8%), from €10,322 to €8,180
- Depreciation +€1,454
up €1,454 (+3.3%), from €44,143 to €45,597
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 | €356,337 | €386,355 | +€30,018 | +8.4% |
| Fixed assets | 21/28 | €167,839 | €128,637 | -€39,202 | -23.4% |
| Intangible fixed assets | 21 | €91,167 | €65,167 | -€26,000 | -28.5% |
| Tangible fixed assets | 22/27 | €75,652 | €62,450 | -€13,202 | -17.5% |
| Plant, machinery and equipment | 23 | €510 | €1,679 | +€1,170 | +229% |
| Furniture and vehicles | 24 | €4,973 | €3,429 | -€1,544 | -31.1% |
| Other tangible fixed assets | 26 | €70,169 | €57,342 | -€12,827 | -18.3% |
| Financial fixed assets | 28 | €1,020 | €1,020 | = | 0.0% |
| Current assets | 29/58 | €188,498 | €257,719 | +€69,220 | +36.7% |
| Amounts receivable within one year | 40/41 | €15,229 | €15,746 | +€517 | +3.4% |
| Trade receivables | 40 | €5,724 | €6,241 | +€517 | +9.0% |
| Other amounts receivable | 41 | €9,505 | €9,505 | = | 0.0% |
| Current investments | 50/53 | €66,786 | €72,215 | +€5,429 | +8.1% |
| Cash at bank and in hand | 54/58 | €100,420 | €151,605 | +€51,185 | +51.0% |
| Deferred charges and accrued income | 490/1 | €6,063 | €18,152 | +€12,089 | +199% |
| Total equity and liabilities | 10/49 | €356,337 | €386,355 | +€30,018 | +8.4% |
| Equity | 10/15 | €140,891 | €201,519 | +€60,628 | +43.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Revaluation surpluses | 12 | €10,397 | €12,763 | +€2,366 | +22.8% |
| Reserves | 13 | €117,993 | €176,255 | +€58,262 | +49.4% |
| Distributable reserves | 133 | €117,993 | €176,255 | +€58,262 | +49.4% |
| Amounts payable | 17/49 | €215,446 | €184,837 | -€30,609 | -14.2% |
| Amounts payable after more than one year | 17 | €114,619 | €87,409 | -€27,209 | -23.7% |
| Financial debts | 170/4 | €114,619 | €87,409 | -€27,209 | -23.7% |
| Amounts payable within one year | 42/48 | €100,828 | €97,427 | -€3,400 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €27,209 | €27,209 | = | 0.0% |
| Trade debts | 44 | €4,047 | €6,222 | +€2,175 | +53.7% |
| Suppliers | 440/4 | €4,047 | €6,222 | +€2,175 | +53.7% |
| Taxes, remuneration and social security | 45 | €1,681 | €8,184 | +€6,503 | +387% |
| Taxes | 450/3 | €1,681 | €8,184 | +€6,503 | +387% |
| Other amounts payable | 47/48 | €67,890 | €55,812 | -€12,078 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,143 | €45,597 | +€1,454 | +3.3% |
| Other operating charges | 640/8 | €3,236 | €2,869 | -€367 | -11.3% |
| Non-recurring operating charges | 66A | €97 | - | -€97 | |
| Gross operating margin | 9900 | €77,025 | €135,900 | +€58,875 | +76.4% |
| Operating profit (loss) | 9901 | €29,548 | €87,435 | +€57,886 | +196% |
| Financial income | 75/76B | €1,199 | €1,357 | +€158 | +13.2% |
| Recurring financial income | 75 | €1,199 | €1,357 | +€158 | +13.2% |
| Financial charges | 65/66B | €10,322 | €8,180 | -€2,142 | -20.8% |
| Recurring financial charges | 65 | €10,322 | €8,180 | -€2,142 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €20,426 | €80,611 | +€60,186 | +295% |
| Income taxes | 67/77 | €5,495 | €22,350 | +€16,855 | +307% |
| Profit (loss) for the period | 9904 | €14,931 | €58,262 | +€43,331 | +290% |
| Profit (loss) for the period to be appropriated | 9905 | €14,931 | €58,262 | +€43,331 | +290% |
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 15 October 2026 via checked.be.