DERMAFRANCE: 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.
DERMAFRANCE
Largest movements
- Stocks and contracts +€4,822
up €4,822 (+1,102%), from €438 to €5,259
- Receivables within one year -€1,830
down €1,830 (-81.2%), from €2,256 to €425
of which Trade receivables: -€2,244
- Tangible fixed assets -€991
down €991 (-38.7%), from €2,557 to €1,566
- Cash -€564
down €564 (-6.7%), from €8,460 to €7,895
mainly Net result for the year (-€4,973) and Stocks and contracts (-€4,822)
- Other debts +€5,516
up €5,516 (+56.1%), from €9,828 to €15,345
- Profit (loss) carried forward -€4,973
down €4,973 (-88.1%), from -€5,645 to -€10,618
- Trade debts +€466
up €466 (+24.1%), from €1,932 to €2,398
- Tax, wage and social debts +€426
up €426 (+11.6%), from €3,665 to €4,092
- Other operating charges +€2,400
up €2,400 (+620%), from €387 to €2,787
- Gross operating margin -€296
down €296 (-50.0%), from €592 to €296
- Financial income +€177
new in 2025: €177
- Financial charges +€162
up €162 (+16.4%), from €984 to €1,146
- Depreciation +€37
up €37 (+2.9%), from €1,283 to €1,320
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 | €13,781 | €15,217 | +€1,436 | +10.4% |
| Fixed assets | 21/28 | €2,627 | €1,637 | -€991 | -37.7% |
| Tangible fixed assets | 22/27 | €2,557 | €1,566 | -€991 | -38.7% |
| Plant, machinery and equipment | 23 | €2,557 | €1,566 | -€991 | -38.7% |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €11,153 | €13,580 | +€2,427 | +21.8% |
| Stocks and contracts in progress | 3 | €438 | €5,259 | +€4,822 | +1,102% |
| Stocks | 30/36 | €438 | €5,259 | +€4,822 | +1,102% |
| Amounts receivable within one year | 40/41 | €2,256 | €425 | -€1,830 | -81.2% |
| Trade receivables | 40 | €2,244 | - | -€2,244 | |
| Other amounts receivable | 41 | €12 | €425 | +€413 | +3,443% |
| Cash at bank and in hand | 54/58 | €8,460 | €7,895 | -€564 | -6.7% |
| Total equity and liabilities | 10/49 | €13,781 | €15,217 | +€1,436 | +10.4% |
| Equity | 10/15 | -€1,645 | -€6,618 | -€4,973 | -302% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,645 | -€10,618 | -€4,973 | -88.1% |
| Amounts payable | 17/49 | €15,426 | €21,835 | +€6,409 | +41.5% |
| Amounts payable within one year | 42/48 | €15,426 | €21,835 | +€6,409 | +41.5% |
| Trade debts | 44 | €1,932 | €2,398 | +€466 | +24.1% |
| Suppliers | 440/4 | €1,932 | €2,398 | +€466 | +24.1% |
| Taxes, remuneration and social security | 45 | €3,665 | €4,092 | +€426 | +11.6% |
| Taxes | 450/3 | €3,665 | €4,092 | +€426 | +11.6% |
| Other amounts payable | 47/48 | €9,828 | €15,345 | +€5,516 | +56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,283 | €1,320 | +€37 | +2.9% |
| Other operating charges | 640/8 | €387 | €2,787 | +€2,400 | +620% |
| Non-recurring operating charges | 66A | - | €60 | +€60 | |
| Gross operating margin | 9900 | €592 | €296 | -€296 | -50.0% |
| Operating profit (loss) | 9901 | -€1,078 | -€3,872 | -€2,793 | -259% |
| Financial income | 75/76B | - | €177 | +€177 | |
| Recurring financial income | 75 | - | €177 | +€177 | |
| Financial charges | 65/66B | €984 | €1,146 | +€162 | +16.4% |
| Recurring financial charges | 65 | €984 | €1,146 | +€162 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,063 | -€4,841 | -€2,778 | -135% |
| Income taxes | 67/77 | €103 | €132 | +€29 | +28.4% |
| Profit (loss) for the period | 9904 | -€2,166 | -€4,973 | -€2,807 | -130% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,166 | -€4,973 | -€2,807 | -130% |
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 23 October 2026 via checked.be.