DERMAL ART: 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.
DERMAL ART
Largest movements
- Stocks and contracts -€5,500
no longer reported in 2025 (was €5,500)
- Tangible fixed assets -€3,004
down €3,004 (-25.0%), from €12,016 to €9,012
- Cash -€1,125
no longer reported in 2025 (was €1,125)
mainly Net result for the year (-€11,774) and Tax, wage and social debts (-€2,126)
- Profit (loss) carried forward -€11,774
down €11,774 (-56.0%), from -€21,013 to -€32,787
- Other debts +€4,855
up €4,855 (+78.6%), from €6,174 to €11,029
- Tax, wage and social debts -€2,126
down €2,126 (-72.4%), from €2,938 to €812
- Trade debts -€883
down €883 (-55.8%), from €1,583 to €700
- Gross operating margin +€1,927
up €1,927 (+18.6%), from -€10,387 to -€8,460
- Financial charges +€156
up €156 (+101.8%), from €154 to €310
- Other operating charges -€132
no longer reported in 2025 (was €132)
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 | €18,771 | €9,012 | -€9,759 | -52.0% |
| Fixed assets | 21/28 | €12,016 | €9,012 | -€3,004 | -25.0% |
| Tangible fixed assets | 22/27 | €12,016 | €9,012 | -€3,004 | -25.0% |
| Furniture and vehicles | 24 | €12,016 | €9,012 | -€3,004 | -25.0% |
| Current assets | 29/58 | €6,755 | - | -€6,755 | |
| Stocks and contracts in progress | 3 | €5,500 | - | -€5,500 | |
| Stocks | 30/36 | €5,500 | - | -€5,500 | |
| Amounts receivable within one year | 40/41 | €130 | - | -€130 | |
| Other amounts receivable | 41 | €130 | - | -€130 | |
| Cash at bank and in hand | 54/58 | €1,125 | - | -€1,125 | |
| Total equity and liabilities | 10/49 | €18,771 | €9,012 | -€9,759 | -52.0% |
| Equity | 10/15 | €8,077 | -€3,697 | -€11,774 | |
| Contributions | 10/11 | €29,090 | €29,090 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,013 | -€32,787 | -€11,774 | -56.0% |
| Amounts payable | 17/49 | €10,694 | €12,709 | +€2,015 | +18.8% |
| Amounts payable within one year | 42/48 | €10,694 | €12,709 | +€2,015 | +18.8% |
| Financial debts | 43 | - | €169 | +€169 | |
| Credit institutions | 430/8 | - | €169 | +€169 | |
| Trade debts | 44 | €1,583 | €700 | -€883 | -55.8% |
| Suppliers | 440/4 | €1,583 | €700 | -€883 | -55.8% |
| Taxes, remuneration and social security | 45 | €2,938 | €812 | -€2,126 | -72.4% |
| Taxes | 450/3 | €2,938 | €812 | -€2,126 | -72.4% |
| Other amounts payable | 47/48 | €6,174 | €11,029 | +€4,855 | +78.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,004 | €3,004 | = | 0.0% |
| Other operating charges | 640/8 | €132 | - | -€132 | |
| Gross operating margin | 9900 | -€10,387 | -€8,460 | +€1,927 | +18.6% |
| Operating profit (loss) | 9901 | -€13,523 | -€11,464 | +€2,059 | +15.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €154 | €310 | +€156 | +101.8% |
| Recurring financial charges | 65 | €154 | €310 | +€156 | +101.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,677 | -€11,774 | +€1,902 | +13.9% |
| Profit (loss) for the period | 9904 | -€13,677 | -€11,774 | +€1,902 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,677 | -€11,774 | +€1,902 | +13.9% |
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 4 October 2026 via checked.be.