DERMACHIR: 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.
DERMACHIR
Largest movements
- Cash -€27,111
down €27,111 (-54.1%), from €50,112 to €23,001
mainly Debts after one year (-€33,364) and Other debts (-€31,246)
- Tangible fixed assets -€18,686
down €18,686 (-5.7%), from €325,471 to €306,785
of which Land and buildings: -€14,092
- Receivables within one year +€8,946
new in 2025: €8,946
- Debts after one year -€33,364
down €33,364 (-51.1%), from €65,231 to €31,867
- Other debts -€31,246
down €31,246 (-18.3%), from €170,796 to €139,550
- Reserves +€22,199
up €22,199 (+22.0%), from €101,106 to €123,305
- Gross operating margin -€21,660
down €21,660 (-26.0%), from €83,254 to €61,594
- Taxes -€4,615
down €4,615 (-29.3%), from €15,729 to €11,113
- Depreciation -€3,390
down €3,390 (-15.4%), from €22,076 to €18,686
- Financial charges -€2,643
down €2,643 (-33.6%), from €7,860 to €5,217
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 | €381,119 | €343,115 | -€38,004 | -10.0% |
| Fixed assets | 21/28 | €326,634 | €307,948 | -€18,686 | -5.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €325,471 | €306,785 | -€18,686 | -5.7% |
| Land and buildings | 22 | €299,101 | €285,010 | -€14,092 | -4.7% |
| Plant, machinery and equipment | 23 | €6,614 | €5,468 | -€1,146 | -17.3% |
| Furniture and vehicles | 24 | €8,913 | €5,464 | -€3,448 | -38.7% |
| Other tangible fixed assets | 26 | €10,843 | €10,843 | = | 0.0% |
| Financial fixed assets | 28 | €1,162 | €1,162 | = | 0.0% |
| Current assets | 29/58 | €54,486 | €35,167 | -€19,319 | -35.5% |
| Amounts receivable within one year | 40/41 | - | €8,946 | +€8,946 | |
| Other amounts receivable | 41 | - | €8,946 | +€8,946 | |
| Cash at bank and in hand | 54/58 | €50,112 | €23,001 | -€27,111 | -54.1% |
| Deferred charges and accrued income | 490/1 | €4,374 | €3,220 | -€1,154 | -26.4% |
| Total equity and liabilities | 10/49 | €381,119 | €343,115 | -€38,004 | -10.0% |
| Equity | 10/15 | €107,306 | €129,505 | +€22,199 | +20.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €101,106 | €123,305 | +€22,199 | +22.0% |
| Distributable reserves | 133 | €101,106 | €123,305 | +€22,199 | +22.0% |
| Amounts payable | 17/49 | €273,813 | €213,610 | -€60,203 | -22.0% |
| Amounts payable after more than one year | 17 | €65,231 | €31,867 | -€33,364 | -51.1% |
| Financial debts | 170/4 | €65,231 | €31,867 | -€33,364 | -51.1% |
| Amounts payable within one year | 42/48 | €208,519 | €178,946 | -€29,573 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €30,829 | €33,128 | +€2,299 | +7.5% |
| Trade debts | 44 | €5,299 | €5,368 | +€69 | +1.3% |
| Suppliers | 440/4 | €5,299 | €5,368 | +€69 | +1.3% |
| Taxes, remuneration and social security | 45 | €1,595 | €900 | -€695 | -43.6% |
| Taxes | 450/3 | €1,595 | €900 | -€695 | -43.6% |
| Other amounts payable | 47/48 | €170,796 | €139,550 | -€31,246 | -18.3% |
| Accrued charges and deferred income | 492/3 | €64 | €2,797 | +€2,734 | +4284.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,076 | €18,686 | -€3,390 | -15.4% |
| Other operating charges | 640/8 | €4,469 | €4,579 | +€110 | +2.5% |
| Gross operating margin | 9900 | €83,254 | €61,594 | -€21,660 | -26.0% |
| Operating profit (loss) | 9901 | €56,710 | €38,330 | -€18,380 | -32.4% |
| Financial income | 75/76B | €544 | €200 | -€345 | -63.3% |
| Recurring financial income | 75 | €544 | €200 | -€345 | -63.3% |
| Financial charges | 65/66B | €7,860 | €5,217 | -€2,643 | -33.6% |
| Recurring financial charges | 65 | €7,860 | €5,217 | -€2,643 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €49,394 | €33,312 | -€16,082 | -32.6% |
| Income taxes | 67/77 | €15,729 | €11,113 | -€4,615 | -29.3% |
| Profit (loss) for the period | 9904 | €33,666 | €22,199 | -€11,467 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,666 | €22,199 | -€11,467 | -34.1% |
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 3 October 2026 via checked.be.