DERMACAM: what changed
Two fiscal 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.
DERMACAM
Largest movements
- Receivables within one year +€30,991
up €30,991 (+69.0%), from €44,883 to €75,874
- Deferred charges and accrued income +€4,911
up €4,911 (+126.1%), from €3,895 to €8,806
- Cash -€3,541
down €3,541 (-60.4%), from €5,863 to €2,322
mainly Receivables within one year (-€30,991) and Deferred charges and accrued income (-€4,911)
- Profit (loss) carried forward +€25,907
up €25,907 (+69.9%), from €37,086 to €62,993
- Tax, wage and social debts +€7,806
up €7,806 (+58.3%), from €13,392 to €21,198
- Trade debts -€1,716
down €1,716 (-95.2%), from €1,803 to €87
- Gross operating margin -€17,707
down €17,707 (-35.9%), from €49,263 to €31,557
- Taxes -€5,586
down €5,586 (-41.7%), from €13,392 to €7,806
- Financial income +€1,960
up €1,960 (+139.8%), from €1,403 to €3,363
- Other operating charges +€812
new in 2025: €812
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.
Cash bridge derived
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 | €55,834 | €87,919 | +€32,085 | +57.5% |
| Fixed assets | 21/28 | €1,193 | €917 | -€276 | -23.1% |
| Tangible fixed assets | 22/27 | €1,193 | €917 | -€276 | -23.1% |
| Other tangible fixed assets | 26 | €1,193 | €917 | -€276 | -23.1% |
| Current assets | 29/58 | €54,641 | €87,002 | +€32,361 | +59.2% |
| Amounts receivable within one year | 40/41 | €44,883 | €75,874 | +€30,991 | +69.0% |
| Other amounts receivable | 41 | €44,883 | €75,874 | +€30,991 | +69.0% |
| Cash at bank and in hand | 54/58 | €5,863 | €2,322 | -€3,541 | -60.4% |
| Deferred charges and accrued income | 490/1 | €3,895 | €8,806 | +€4,911 | +126.1% |
| Total equity and liabilities | 10/49 | €55,834 | €87,919 | +€32,085 | +57.5% |
| Equity | 10/15 | €40,586 | €66,493 | +€25,907 | +63.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,086 | €62,993 | +€25,907 | +69.9% |
| Amounts payable | 17/49 | €15,248 | €21,426 | +€6,178 | +40.5% |
| Amounts payable within one year | 42/48 | €15,196 | €21,285 | +€6,090 | +40.1% |
| Trade debts | 44 | €1,803 | €87 | -€1,716 | -95.2% |
| Suppliers | 440/4 | €1,803 | €87 | -€1,716 | -95.2% |
| Taxes, remuneration and social security | 45 | €13,392 | €21,198 | +€7,806 | +58.3% |
| Taxes | 450/3 | €13,392 | €21,198 | +€7,806 | +58.3% |
| Accrued charges and deferred income | 492/3 | €52 | €140 | +€88 | +169.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €187 | €276 | +€89 | +47.6% |
| Other operating charges | 640/8 | - | €812 | +€812 | |
| Gross operating margin | 9900 | €49,263 | €31,557 | -€17,707 | -35.9% |
| Operating profit (loss) | 9901 | €49,076 | €30,468 | -€18,608 | -37.9% |
| Financial income | 75/76B | €1,403 | €3,363 | +€1,960 | +139.8% |
| Recurring financial income | 75 | €1,403 | €3,363 | +€1,960 | +139.8% |
| Financial charges | 65/66B | - | €119 | +€119 | |
| Recurring financial charges | 65 | - | €119 | +€119 | |
| Profit (loss) for the period before taxes | 9903 | €50,479 | €33,713 | -€16,766 | -33.2% |
| Income taxes | 67/77 | €13,392 | €7,806 | -€5,586 | -41.7% |
| Profit (loss) for the period | 9904 | €37,086 | €25,907 | -€11,180 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,086 | €25,907 | -€11,180 | -30.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.