DERMA - SKIN: 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 - SKIN
Largest movements
- Current investments +€248,307
up €248,307 (+66.5%), from €373,648 to €621,955
- Tangible fixed assets -€109,662
down €109,662 (-45.2%), from €242,443 to €132,781
of which Land and buildings: -€81,673
- Cash +€95,872
up €95,872 (+17.7%), from €541,713 to €637,586
mainly Other debts (+€409,701) and Net result for the year (+€336,078)
- Other debts +€409,701
up €409,701 (+259%), from €158,313 to €568,014
- Reserves -€209,860
down €209,860 (-22.6%), from €930,070 to €720,210
of which Distributable reserves: -€209,860
- Tax, wage and social debts +€37,161
up €37,161 (+105%), from €35,236 to €72,397
of which Taxes: +€36,791
- Gross operating margin +€201,025
up €201,025 (+53.2%), from €377,964 to €578,989
- Taxes +€71,832
up €71,832 (+82.3%), from €87,284 to €159,116
- Depreciation -€11,799
down €11,799 (-23.9%), from €49,444 to €37,645
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 | €1,212,299 | €1,449,134 | +€236,835 | +19.5% |
| Fixed assets | 21/28 | €242,443 | €132,781 | -€109,662 | -45.2% |
| Tangible fixed assets | 22/27 | €242,443 | €132,781 | -€109,662 | -45.2% |
| Land and buildings | 22 | €192,557 | €110,884 | -€81,673 | -42.4% |
| Plant, machinery and equipment | 23 | €1,050 | €75 | -€975 | -92.9% |
| Furniture and vehicles | 24 | €31,778 | €3,971 | -€27,806 | -87.5% |
| Other tangible fixed assets | 26 | €17,058 | €17,851 | +€792 | +4.6% |
| Current assets | 29/58 | €969,856 | €1,316,353 | +€346,497 | +35.7% |
| Amounts receivable within one year | 40/41 | €45,661 | €50,009 | +€4,349 | +9.5% |
| Other amounts receivable | 41 | €45,661 | €50,009 | +€4,349 | +9.5% |
| Current investments | 50/53 | €373,648 | €621,955 | +€248,307 | +66.5% |
| Cash at bank and in hand | 54/58 | €541,713 | €637,586 | +€95,872 | +17.7% |
| Deferred charges and accrued income | 490/1 | €8,834 | €6,803 | -€2,031 | -23.0% |
| Total equity and liabilities | 10/49 | €1,212,299 | €1,449,134 | +€236,835 | +19.5% |
| Equity | 10/15 | €950,202 | €740,350 | -€209,852 | -22.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €930,070 | €720,210 | -€209,860 | -22.6% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €928,070 | €718,210 | -€209,860 | -22.6% |
| Profit (loss) carried forward | 14 | €132 | €140 | +€8 | +6.2% |
| Amounts payable | 17/49 | €262,097 | €708,784 | +€446,687 | +170% |
| Amounts payable after more than one year | 17 | €59,600 | €59,600 | = | 0.0% |
| Other amounts payable | 178/9 | €59,600 | €59,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €200,113 | €646,800 | +€446,687 | +223% |
| Trade debts | 44 | €6,565 | €6,389 | -€175 | -2.7% |
| Suppliers | 440/4 | €6,565 | €6,389 | -€175 | -2.7% |
| Taxes, remuneration and social security | 45 | €35,236 | €72,397 | +€37,161 | +105% |
| Taxes | 450/3 | €23,552 | €60,343 | +€36,791 | +156% |
| Remuneration and social security | 454/9 | €11,684 | €12,054 | +€370 | +3.2% |
| Other amounts payable | 47/48 | €158,313 | €568,014 | +€409,701 | +259% |
| Accrued charges and deferred income | 492/3 | €2,384 | €2,384 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €40,279 | €42,264 | +€1,985 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,444 | €37,645 | -€11,799 | -23.9% |
| Other operating charges | 640/8 | €7,716 | €5,580 | -€2,137 | -27.7% |
| Gross operating margin | 9900 | €377,964 | €578,989 | +€201,025 | +53.2% |
| Operating profit (loss) | 9901 | €280,525 | €493,500 | +€212,975 | +75.9% |
| Financial income | 75/76B | €12,534 | €8,487 | -€4,047 | -32.3% |
| Recurring financial income | 75 | €12,534 | €8,487 | -€4,047 | -32.3% |
| Financial charges | 65/66B | €6,016 | €6,793 | +€777 | +12.9% |
| Recurring financial charges | 65 | €6,016 | €6,793 | +€777 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €287,043 | €495,194 | +€208,151 | +72.5% |
| Income taxes | 67/77 | €87,284 | €159,116 | +€71,832 | +82.3% |
| Profit (loss) for the period | 9904 | €199,759 | €336,078 | +€136,319 | +68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €199,759 | €336,078 | +€136,319 | +68.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.