DERMALAUKES: 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.
DERMALAUKES
Largest movements
- Receivables within one year +€68,435
up €68,435 (+358%), from €19,092 to €87,527
of which Trade receivables: +€66,533
- Cash +€16,028
up €16,028 (+3.0%), from €535,892 to €551,921
mainly Net result for the year (+€131,377) and Other debts (+€117,849)
- Other debts +€117,849
up €117,849 (+132%), from €89,245 to €207,094
- Reserves -€56,865
down €56,865 (-18.1%), from €314,969 to €258,104
- Tax, wage and social debts +€32,106
up €32,106 (+114%), from €28,222 to €60,328
- Debts after one year -€12,513
down €12,513 (-28.6%), from €43,697 to €31,184
- Gross operating margin +€96,014
up €96,014 (+79.2%), from €121,178 to €217,192
- Taxes +€30,686
up €30,686 (+119%), from €25,821 to €56,507
- Depreciation +€4,136
up €4,136 (+20.8%), from €19,854 to €23,990
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 | €622,240 | €707,037 | +€84,797 | +13.6% |
| Fixed assets | 21/28 | €61,282 | €62,292 | +€1,010 | +1.6% |
| Tangible fixed assets | 22/27 | €61,282 | €62,292 | +€1,010 | +1.6% |
| Land and buildings | 22 | €33,656 | €26,550 | -€7,106 | -21.1% |
| Plant, machinery and equipment | 23 | €5,620 | €24,420 | +€18,799 | +334% |
| Furniture and vehicles | 24 | €22,005 | €11,322 | -€10,683 | -48.5% |
| Current assets | 29/58 | €560,959 | €644,745 | +€83,786 | +14.9% |
| Amounts receivable within one year | 40/41 | €19,092 | €87,527 | +€68,435 | +358% |
| Trade receivables | 40 | €19,092 | €85,625 | +€66,533 | +348% |
| Other amounts receivable | 41 | - | €1,902 | +€1,902 | |
| Cash at bank and in hand | 54/58 | €535,892 | €551,921 | +€16,028 | +3.0% |
| Deferred charges and accrued income | 490/1 | €5,974 | €5,297 | -€677 | -11.3% |
| Total equity and liabilities | 10/49 | €622,240 | €707,037 | +€84,797 | +13.6% |
| Equity | 10/15 | €440,222 | €383,357 | -€56,865 | -12.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €314,969 | €258,104 | -€56,865 | -18.1% |
| Distributable reserves | 133 | €314,969 | €258,104 | -€56,865 | -18.1% |
| Profit (loss) carried forward | 14 | €112,853 | €112,853 | = | 0.0% |
| Amounts payable | 17/49 | €182,018 | €323,681 | +€141,662 | +77.8% |
| Amounts payable after more than one year | 17 | €43,697 | €31,184 | -€12,513 | -28.6% |
| Financial debts | 170/4 | €43,697 | €31,184 | -€12,513 | -28.6% |
| Amounts payable within one year | 42/48 | €137,157 | €292,496 | +€155,339 | +113% |
| Current portion of amounts payable after more than one year | 42 | €13,082 | €12,513 | -€569 | -4.3% |
| Trade debts | 44 | €6,608 | €12,561 | +€5,953 | +90.1% |
| Suppliers | 440/4 | €6,608 | €12,561 | +€5,953 | +90.1% |
| Taxes, remuneration and social security | 45 | €28,222 | €60,328 | +€32,106 | +114% |
| Taxes | 450/3 | €28,222 | €60,328 | +€32,106 | +114% |
| Other amounts payable | 47/48 | €89,245 | €207,094 | +€117,849 | +132% |
| Accrued charges and deferred income | 492/3 | €1,165 | - | -€1,165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,854 | €23,990 | +€4,136 | +20.8% |
| Other operating charges | 640/8 | €4,979 | €2,873 | -€2,105 | -42.3% |
| Gross operating margin | 9900 | €121,178 | €217,192 | +€96,014 | +79.2% |
| Operating profit (loss) | 9901 | €96,345 | €190,329 | +€93,984 | +97.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,734 | €2,445 | -€289 | -10.6% |
| Recurring financial charges | 65 | €2,734 | €2,445 | -€289 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €93,611 | €187,884 | +€94,273 | +101% |
| Income taxes | 67/77 | €25,821 | €56,507 | +€30,686 | +119% |
| Profit (loss) for the period | 9904 | €67,790 | €131,377 | +€63,587 | +93.8% |
| Profit (loss) for the period to be appropriated | 9905 | €67,790 | €131,377 | +€63,587 | +93.8% |
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 26 October 2026 via checked.be.