DERMALINA: 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.
DERMALINA
Largest movements
- Tangible fixed assets -€22,198
down €22,198 (-5.2%), from €429,572 to €407,373
of which Land and buildings: -€18,249
- Receivables within one year +€12,818
up €12,818 (+54.3%), from €23,607 to €36,425
of which Trade receivables: +€10,258
- Debts after one year -€28,941
down €28,941 (-9.4%), from €306,684 to €277,744
- Reserves +€24,000
up €24,000 (+17.3%), from €138,860 to €162,860
- Tax, wage and social debts -€5,152
down €5,152 (-67.0%), from €7,685 to €2,533
of which Taxes: -€5,180
- Gross operating margin +€12,350
up €12,350 (+18.0%), from €68,436 to €80,786
- Taxes +€7,313
up €7,313 (+91.5%), from €7,993 to €15,306
- Financial charges -€1,801
down €1,801 (-21.6%), from €8,354 to €6,553
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 | €502,727 | €491,161 | -€11,566 | -2.3% |
| Fixed assets | 21/28 | €429,692 | €407,493 | -€22,198 | -5.2% |
| Tangible fixed assets | 22/27 | €429,572 | €407,373 | -€22,198 | -5.2% |
| Land and buildings | 22 | €401,274 | €383,025 | -€18,249 | -4.5% |
| Plant, machinery and equipment | 23 | €18,443 | €17,890 | -€554 | -3.0% |
| Furniture and vehicles | 24 | €9,854 | €6,458 | -€3,396 | -34.5% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €73,036 | €83,668 | +€10,632 | +14.6% |
| Amounts receivable within one year | 40/41 | €23,607 | €36,425 | +€12,818 | +54.3% |
| Trade receivables | 40 | €10,536 | €20,794 | +€10,258 | +97.4% |
| Other amounts receivable | 41 | €13,071 | €15,631 | +€2,560 | +19.6% |
| Cash at bank and in hand | 54/58 | €47,788 | €45,648 | -€2,140 | -4.5% |
| Deferred charges and accrued income | 490/1 | €1,640 | €1,594 | -€46 | -2.8% |
| Total equity and liabilities | 10/49 | €502,727 | €491,161 | -€11,566 | -2.3% |
| Equity | 10/15 | €146,722 | €171,267 | +€24,545 | +16.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €138,860 | €162,860 | +€24,000 | +17.3% |
| Distributable reserves | 133 | €138,860 | €162,860 | +€24,000 | +17.3% |
| Profit (loss) carried forward | 14 | €1,662 | €2,207 | +€545 | +32.8% |
| Amounts payable | 17/49 | €356,005 | €319,894 | -€36,111 | -10.1% |
| Amounts payable after more than one year | 17 | €306,684 | €277,744 | -€28,941 | -9.4% |
| Financial debts | 170/4 | €306,684 | €277,744 | -€28,941 | -9.4% |
| Amounts payable within one year | 42/48 | €49,321 | €42,150 | -€7,171 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €32,816 | €28,941 | -€3,875 | -11.8% |
| Trade debts | 44 | €8,820 | €10,677 | +€1,856 | +21.0% |
| Suppliers | 440/4 | €8,820 | €10,677 | +€1,856 | +21.0% |
| Taxes, remuneration and social security | 45 | €7,685 | €2,533 | -€5,152 | -67.0% |
| Taxes | 450/3 | €5,180 | €0 | -€5,180 | -100.0% |
| Remuneration and social security | 454/9 | €2,505 | €2,533 | +€28 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,214 | €31,406 | +€192 | +0.6% |
| Other operating charges | 640/8 | €3,452 | €3,390 | -€62 | -1.8% |
| Gross operating margin | 9900 | €68,436 | €80,786 | +€12,350 | +18.0% |
| Operating profit (loss) | 9901 | €33,770 | €45,991 | +€12,220 | +36.2% |
| Financial income | 75/76B | €435 | €413 | -€22 | -5.0% |
| Recurring financial income | 75 | €435 | €413 | -€22 | -5.0% |
| Financial charges | 65/66B | €8,354 | €6,553 | -€1,801 | -21.6% |
| Recurring financial charges | 65 | €8,354 | €6,553 | -€1,801 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €25,851 | €39,851 | +€14,000 | +54.2% |
| Income taxes | 67/77 | €7,993 | €15,306 | +€7,313 | +91.5% |
| Profit (loss) for the period | 9904 | €17,858 | €24,545 | +€6,687 | +37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,858 | €24,545 | +€6,687 | +37.4% |
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.