DERMALGO: 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.
DERMALGO
Largest movements
- Receivables within one year -€20,947
down €20,947 (-99.8%), from €20,984 to €37
- Deferred charges and accrued income +€14,854
up €14,854 (+903.3%), from €1,644 to €16,498
- Cash -€8,467
down €8,467 (-72.5%), from €11,677 to €3,211
mainly Tax, wage and social debts (-€30,699) and Contributions, distributions and other (-€17,379)
- Tangible fixed assets +€3,099
up €3,099 (+13.2%), from €23,445 to €26,544
of which Plant, machinery and equipment: +€9,247
- Tax, wage and social debts -€30,699
down €30,699 (-92.2%), from €33,306 to €2,607
- Current portion of long-term debt +€16,468
up €16,468 (+231.2%), from €7,123 to €23,591
- Other debts +€6,786
new in 2025: €6,786
- Trade debts -€2,643
down €2,643 (-67.3%), from €3,930 to €1,287
- Debts after one year -€1,372
down €1,372 (-16.3%), from €8,392 to €7,020
- Gross operating margin -€52,888
down €52,888 (-56.5%), from €93,608 to €40,721
- Taxes -€11,136
down €11,136 (-58.3%), from €19,099 to €7,963
- Depreciation -€9,240
down €9,240 (-43.7%), from €21,135 to €11,895
- Financial charges +€1,442
up €1,442 (+159.7%), from €903 to €2,346
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 | €57,751 | €46,290 | -€11,461 | -19.8% |
| Fixed assets | 21/28 | €23,445 | €26,544 | +€3,099 | +13.2% |
| Tangible fixed assets | 22/27 | €23,445 | €26,544 | +€3,099 | +13.2% |
| Plant, machinery and equipment | 23 | €3,187 | €12,434 | +€9,247 | +290.2% |
| Furniture and vehicles | 24 | €14,166 | €8,829 | -€5,338 | -37.7% |
| Other tangible fixed assets | 26 | €6,092 | €5,281 | -€811 | -13.3% |
| Current assets | 29/58 | €34,306 | €19,746 | -€14,560 | -42.4% |
| Amounts receivable within one year | 40/41 | €20,984 | €37 | -€20,947 | -99.8% |
| Other amounts receivable | 41 | €20,984 | €37 | -€20,947 | -99.8% |
| Cash at bank and in hand | 54/58 | €11,677 | €3,211 | -€8,467 | -72.5% |
| Deferred charges and accrued income | 490/1 | €1,644 | €16,498 | +€14,854 | +903.3% |
| Total equity and liabilities | 10/49 | €57,751 | €46,290 | -€11,461 | -19.8% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €52,751 | €41,290 | -€11,461 | -21.7% |
| Amounts payable after more than one year | 17 | €8,392 | €7,020 | -€1,372 | -16.3% |
| Financial debts | 170/4 | €8,392 | €7,020 | -€1,372 | -16.3% |
| Amounts payable within one year | 42/48 | €44,359 | €34,270 | -€10,089 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €7,123 | €23,591 | +€16,468 | +231.2% |
| Trade debts | 44 | €3,930 | €1,287 | -€2,643 | -67.3% |
| Suppliers | 440/4 | €3,930 | €1,287 | -€2,643 | -67.3% |
| Taxes, remuneration and social security | 45 | €33,306 | €2,607 | -€30,699 | -92.2% |
| Taxes | 450/3 | €33,306 | €2,607 | -€30,699 | -92.2% |
| Other amounts payable | 47/48 | - | €6,786 | +€6,786 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,135 | €11,895 | -€9,240 | -43.7% |
| Other operating charges | 640/8 | €1,472 | €1,138 | -€334 | -22.7% |
| Gross operating margin | 9900 | €93,608 | €40,721 | -€52,888 | -56.5% |
| Operating profit (loss) | 9901 | €71,001 | €27,688 | -€43,313 | -61.0% |
| Financial income | 75/76B | €14 | €0 | -€14 | -99.0% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -99.0% |
| Financial charges | 65/66B | €903 | €2,346 | +€1,442 | +159.7% |
| Recurring financial charges | 65 | €903 | €2,346 | +€1,442 | +159.7% |
| Profit (loss) for the period before taxes | 9903 | €70,112 | €25,342 | -€44,770 | -63.9% |
| Income taxes | 67/77 | €19,099 | €7,963 | -€11,136 | -58.3% |
| Profit (loss) for the period | 9904 | €51,014 | €17,379 | -€33,634 | -65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,014 | €17,379 | -€33,634 | -65.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.