DERMALFAIT: 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.
DERMALFAIT
Largest movements
- Tangible fixed assets -€17,544
down €17,544 (-23.4%), from €75,055 to €57,510
of which Leasing and similar rights: -€10,797
- Cash +€14,760
up €14,760 (+130.0%), from €11,352 to €26,113
mainly Depreciation (+€20,163) and Net result for the year (+€13,483)
- Receivables within one year -€4,633
down €4,633 (-47.6%), from €9,736 to €5,103
- Debts after one year -€14,255
down €14,255 (-44.1%), from €32,314 to €18,058
- Reserves +€10,000
up €10,000 (+50.9%), from €19,650 to €29,650
- Other debts -€7,900
no longer reported in 2025 (was €7,900)
- Profit (loss) carried forward +€3,483
up €3,483 (+11.5%), from €30,245 to €33,728
- Trade debts +€3,145
up €3,145 (+127.8%), from €2,462 to €5,606
- Gross operating margin +€15,937
up €15,937 (+55.9%), from €28,485 to €44,422
- Depreciation +€6,663
up €6,663 (+49.4%), from €13,501 to €20,163
- Taxes +€2,487
up €2,487 (+60.8%), from €4,092 to €6,578
- Financial income -€2,206
down €2,206 (-99.1%), from €2,226 to €20
of which Non-recurring financial income: -€2,000
- Financial charges -€1,368
down €1,368 (-39.7%), from €3,443 to €2,075
of which Non-recurring financial charges: -€1,042
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 | €126,241 | €118,918 | -€7,323 | -5.8% |
| Fixed assets | 21/28 | €75,055 | €57,510 | -€17,544 | -23.4% |
| Tangible fixed assets | 22/27 | €75,055 | €57,510 | -€17,544 | -23.4% |
| Plant, machinery and equipment | 23 | - | €589 | +€589 | |
| Furniture and vehicles | 24 | €43,032 | €36,333 | -€6,699 | -15.6% |
| Leasing and similar rights | 25 | €25,997 | €15,200 | -€10,797 | -41.5% |
| Other tangible fixed assets | 26 | €6,026 | €5,388 | -€638 | -10.6% |
| Current assets | 29/58 | €51,186 | €61,407 | +€10,221 | +20.0% |
| Amounts receivable within one year | 40/41 | €9,736 | €5,103 | -€4,633 | -47.6% |
| Other amounts receivable | 41 | €9,736 | €5,103 | -€4,633 | -47.6% |
| Cash at bank and in hand | 54/58 | €11,352 | €26,113 | +€14,760 | +130.0% |
| Deferred charges and accrued income | 490/1 | €30,098 | €30,191 | +€93 | +0.3% |
| Total equity and liabilities | 10/49 | €126,241 | €118,918 | -€7,323 | -5.8% |
| Equity | 10/15 | €62,292 | €75,776 | +€13,483 | +21.6% |
| Contributions | 10/11 | €12,397 | €12,397 | = | 0.0% |
| Reserves | 13 | €19,650 | €29,650 | +€10,000 | +50.9% |
| Distributable reserves | 133 | €19,650 | €29,650 | +€10,000 | +50.9% |
| Profit (loss) carried forward | 14 | €30,245 | €33,728 | +€3,483 | +11.5% |
| Amounts payable | 17/49 | €63,949 | €43,142 | -€20,807 | -32.5% |
| Amounts payable after more than one year | 17 | €32,314 | €18,058 | -€14,255 | -44.1% |
| Financial debts | 170/4 | €32,314 | €18,058 | -€14,255 | -44.1% |
| Amounts payable within one year | 42/48 | €30,432 | €23,883 | -€6,549 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €19,376 | €17,276 | -€2,099 | -10.8% |
| Trade debts | 44 | €2,462 | €5,606 | +€3,145 | +127.8% |
| Suppliers | 440/4 | €2,462 | €5,606 | +€3,145 | +127.8% |
| Taxes, remuneration and social security | 45 | €695 | €1,000 | +€305 | +43.9% |
| Taxes | 450/3 | €695 | €1,000 | +€305 | +43.9% |
| Other amounts payable | 47/48 | €7,900 | - | -€7,900 | |
| Accrued charges and deferred income | 492/3 | €1,203 | €1,201 | -€2 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,501 | €20,163 | +€6,663 | +49.4% |
| Other operating charges | 640/8 | €2,712 | €2,142 | -€570 | -21.0% |
| Gross operating margin | 9900 | €28,485 | €44,422 | +€15,937 | +55.9% |
| Operating profit (loss) | 9901 | €12,273 | €22,117 | +€9,844 | +80.2% |
| Financial income | 75/76B | €2,226 | €20 | -€2,206 | -99.1% |
| Recurring financial income | 75 | €226 | €20 | -€206 | -91.2% |
| Non-recurring financial income | 76B | €2,000 | - | -€2,000 | |
| Financial charges | 65/66B | €3,443 | €2,075 | -€1,368 | -39.7% |
| Recurring financial charges | 65 | €2,401 | €2,075 | -€326 | -13.6% |
| Non-recurring financial charges | 66B | €1,042 | - | -€1,042 | |
| Profit (loss) for the period before taxes | 9903 | €11,056 | €20,062 | +€9,006 | +81.5% |
| Income taxes | 67/77 | €4,092 | €6,578 | +€2,487 | +60.8% |
| Profit (loss) for the period | 9904 | €6,964 | €13,483 | +€6,520 | +93.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,964 | €13,483 | +€6,520 | +93.6% |
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 9 October 2026 via checked.be.