Derma Trucks: 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.
What changed
Derma Trucks
NACE 46.712, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€546,574
2024 · €705,145-€158,571
Equity
€2.7m
2024 · €2.4m+€266,274
Cash
€835,540
2024 · €1.7m-€872,255
Balance sheet total
€7.4m
2024 · €6.3m+€1.2m
Largest movements
Assets
- Stocks and contracts +€1.3m
up €1.3m (+101%), from €1.3m to €2.6m
- Cash -€872,255
down €872,255 (-51.1%), from €1.7m to €835,540
mainly Stocks and contracts (-€1.3m) and Investment in fixed assets (net) (-€529,125)
- Receivables within one year +€440,270
up €440,270 (+20.7%), from €2.1m to €2.6m
of which Trade receivables: +€353,436
- Tangible fixed assets +€252,440
up €252,440 (+23.0%), from €1.1m to €1.4m
of which Land and buildings: +€167,270
Equity and liabilities
- Trade debts +€580,876
up €580,876 (+66.5%), from €873,344 to €1.5m
- Short-term financial debts +€500,000
up €500,000 (+66.7%), from €750,000 to €1.3m
- Reserves +€266,574
up €266,574 (+12.7%), from €2.1m to €2.4m
of which Distributable reserves: +€266,574
- Accrued charges and deferred income -€258,031
down €258,031 (-95.4%), from €270,556 to €12,525
- Debts after one year +€105,372
up €105,372 (+58.1%), from €181,254 to €286,626
Income statement
- Goods and materials -€1.0m
down €1.0m (-4.2%), from €24.6m to €23.5m
of which Change in stocks: decrease (increase): -€1.5m
- Provisions +€502,820
up €502,820, from -€423,112 to €79,707
- Other operating income +€443,078
up €443,078 (+16.2%), from €2.7m to €3.2m
- Staff costs +€428,109
up €428,109 (+12.4%), from €3.5m to €3.9m
- Turnover -€341,420
down €341,420 (-1.2%), from €28.2m to €27.9m
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.
Result 2024
€705,145
Turnover
-€341,420
Other operating income
+€443,078
Goods and materials
+€1.0m
Services and other goods
-€258,141
Staff costs
-€428,109
Depreciation
-€71,742
Write-downs
+€14,147
Provisions
-€502,820
Other operating charges
+€6,130
Financial income
-€21,950
Financial charges
-€20,234
Taxes
+€354
Result 2025
€546,574
raises the resultlowers the result
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.
From operations
-€716,128
Investment
-€529,125
Financing
+€372,997
Cash 2024
€1.7m
From operations (derived)
-€716,128
Net result for the year
+€546,574
Depreciation
+€275,947
Stocks and contracts
-€1.3m
Receivables within one year
-€440,270
Deferred charges and accrued income
-€11,917
Provisions
+€79,707
Trade debts
+€580,876
Tax, wage and social debts
-€91,145
Other debts
-€79,579
Accrued charges and deferred income
-€258,031
Investment (derived)
-€529,125
Investment in fixed assets (net)
-€529,125
Financing
+€372,997
Debts after one year
+€105,372
Current portion of long-term debt
+€47,925
Short-term financial debts
+€500,000
Contributions, distributions and other
-€280,300
Cash 2025
€835,540
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,260,873 | €7,412,271 | +€1.2m | +18.4% |
| Fixed assets | 21/28 | €1,102,584 | €1,355,761 | +€253,178 | +23.0% |
| Tangible fixed assets | 22/27 | €1,099,504 | €1,351,944 | +€252,440 | +23.0% |
| Land and buildings | 22 | €477,769 | €645,039 | +€167,270 | +35.0% |
| Plant, machinery and equipment | 23 | €76,820 | €133,592 | +€56,772 | +73.9% |
| Furniture and vehicles | 24 | €346,384 | €348,734 | +€2,350 | +0.7% |
| Leasing and similar rights | 25 | €198,532 | €224,579 | +€26,048 | +13.1% |
| Financial fixed assets | 28 | €3,080 | €3,818 | +€738 | +24.0% |
| Other financial fixed assets | 284/8 | €3,080 | €3,818 | +€738 | +24.0% |
| Amounts receivable and cash guarantees | 285/8 | €3,080 | €3,818 | +€738 | +24.0% |
| Current assets | 29/58 | €5,158,289 | €6,056,510 | +€898,220 | +17.4% |
| Stocks and contracts in progress | 3 | €1,298,926 | €2,617,213 | +€1.3m | +101% |
| Stocks | 30/36 | €1,298,926 | €2,617,213 | +€1.3m | +101% |
| Goods purchased for resale | 34 | €1,298,926 | €2,617,213 | +€1.3m | +101% |
| Amounts receivable within one year | 40/41 | €2,126,185 | €2,566,455 | +€440,270 | +20.7% |
| Trade receivables | 40 | €2,125,185 | €2,478,621 | +€353,436 | +16.6% |
| Other amounts receivable | 41 | €1,000 | €87,834 | +€86,834 | +8,683% |
| Cash at bank and in hand | 54/58 | €1,707,795 | €835,540 | -€872,255 | -51.1% |
| Deferred charges and accrued income | 490/1 | €25,384 | €37,301 | +€11,917 | +46.9% |
| Total equity and liabilities | 10/49 | €6,260,873 | €7,412,271 | +€1.2m | +18.4% |
| Equity | 10/15 | €2,436,844 | €2,703,117 | +€266,274 | +10.9% |
| Contributions | 10/11 | €329,000 | €329,000 | = | 0.0% |
| Capital | 10 | €329,000 | €329,000 | = | 0.0% |
| Issued capital | 100 | €329,000 | €329,000 | = | 0.0% |
| Reserves | 13 | €2,106,944 | €2,373,517 | +€266,574 | +12.7% |
| Non-distributable reserves | 130/1 | €32,900 | €32,900 | = | 0.0% |
| Legal reserve | 130 | €32,900 | €32,900 | = | 0.0% |
| Distributable reserves | 133 | €2,074,044 | €2,340,617 | +€266,574 | +12.9% |
| Investment grants | 15 | €900 | €600 | -€300 | -33.3% |
| Provisions and deferred taxes | 16 | €478,930 | €558,637 | +€79,707 | +16.6% |
| Provisions for liabilities and charges | 160/5 | €478,930 | €558,637 | +€79,707 | +16.6% |
| Environmental obligations | 163 | €191,884 | €273,439 | +€81,555 | +42.5% |
| Other liabilities and charges | 164/5 | €287,046 | €285,198 | -€1,847 | -0.6% |
| Amounts payable | 17/49 | €3,345,100 | €4,150,517 | +€805,417 | +24.1% |
| Amounts payable after more than one year | 17 | €181,254 | €286,626 | +€105,372 | +58.1% |
| Financial debts | 170/4 | €181,254 | €286,626 | +€105,372 | +58.1% |
| Leasing and similar obligations | 172 | €119,099 | €141,999 | +€22,900 | +19.2% |
| Credit institutions | 173 | €62,155 | €144,627 | +€82,472 | +133% |
| Amounts payable within one year | 42/48 | €2,893,290 | €3,851,366 | +€958,076 | +33.1% |
| Current portion of amounts payable after more than one year | 42 | €71,846 | €119,771 | +€47,925 | +66.7% |
| Financial debts | 43 | €750,000 | €1,250,000 | +€500,000 | +66.7% |
| Credit institutions | 430/8 | €750,000 | €1,250,000 | +€500,000 | +66.7% |
| Trade debts | 44 | €873,344 | €1,454,219 | +€580,876 | +66.5% |
| Suppliers | 440/4 | €873,344 | €1,454,219 | +€580,876 | +66.5% |
| Taxes, remuneration and social security | 45 | €704,314 | €613,169 | -€91,145 | -12.9% |
| Taxes | 450/3 | €211,965 | €41,889 | -€170,076 | -80.2% |
| Remuneration and social security | 454/9 | €492,349 | €571,280 | +€78,931 | +16.0% |
| Other amounts payable | 47/48 | €493,786 | €414,207 | -€79,579 | -16.1% |
| Accrued charges and deferred income | 492/3 | €270,556 | €12,525 | -€258,031 | -95.4% |
| Operating income | 70/76A | €30,977,993 | €31,079,651 | +€101,658 | +0.3% |
| Turnover | 70 | €28,236,980 | €27,895,561 | -€341,420 | -1.2% |
| Other operating income | 74 | €2,741,013 | €3,184,090 | +€443,078 | +16.2% |
| Operating charges | 60/66A | €30,089,711 | €30,308,110 | +€218,400 | +0.7% |
| Goods for resale, raw materials and consumables | 60 | €24,562,553 | €23,540,419 | -€1.0m | -4.2% |
| Purchases | 600/8 | €24,388,501 | €24,858,707 | +€470,206 | +1.9% |
| Change in stocks: decrease (increase) | 609 | €174,053 | -€1,318,288 | -€1.5m | |
| Services and other goods | 61 | €2,210,306 | €2,468,446 | +€258,141 | +11.7% |
| Remuneration, social security and pensions | 62 | €3,459,783 | €3,887,892 | +€428,109 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204,205 | €275,947 | +€71,742 | +35.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,442 | -€2,706 | -€14,147 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€423,112 | €79,707 | +€502,820 | |
| Other operating charges | 640/8 | €64,535 | €58,405 | -€6,130 | -9.5% |
| Operating profit (loss) | 9901 | €888,282 | €771,541 | -€116,742 | -13.1% |
| Financial income | 75/76B | €44,195 | €22,246 | -€21,950 | -49.7% |
| Recurring financial income | 75 | €44,195 | €22,246 | -€21,950 | -49.7% |
| Income from current assets | 751 | €1,148 | €2,814 | +€1,666 | +145% |
| Other financial income | 752/9 | €43,048 | €19,431 | -€23,616 | -54.9% |
| Financial charges | 65/66B | €74,494 | €94,728 | +€20,234 | +27.2% |
| Recurring financial charges | 65 | €74,494 | €94,728 | +€20,234 | +27.2% |
| Debt charges | 650 | €70,066 | €83,940 | +€13,874 | +19.8% |
| Other financial charges | 652/9 | €4,428 | €10,788 | +€6,360 | +144% |
| Profit (loss) for the period before taxes | 9903 | €857,983 | €699,058 | -€158,926 | -18.5% |
| Income taxes | 67/77 | €152,839 | €152,484 | -€354 | -0.2% |
| Taxes | 670/3 | €152,839 | €152,484 | -€354 | -0.2% |
| Profit (loss) for the period | 9904 | €705,145 | €546,574 | -€158,571 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €705,145 | €546,574 | -€158,571 | -22.5% |
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 13 October 2026 via checked.be.