DermaMortelmans: 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.
DermaMortelmans
Largest movements
- Cash +€101,949
up €101,949 (+106%), from €95,835 to €197,785
mainly Net result for the year (+€125,101) and Depreciation (+€13,934)
- Current investments +€24,058
up €24,058 (+602%), from €3,999 to €28,056
- Tangible fixed assets -€13,934
down €13,934 (-23.8%), from €58,532 to €44,597
- Deferred charges and accrued income -€9,414
down €9,414 (-70.4%), from €13,372 to €3,958
- Profit (loss) carried forward +€125,101
up €125,101 (+86.9%), from €143,884 to €268,985
- Debts after one year -€10,379
down €10,379 (-27.9%), from €37,171 to €26,792
- Tax, wage and social debts -€8,131
down €8,131 (-30.8%), from €26,386 to €18,255
of which Taxes: -€7,743
- Gross operating margin +€50,519
up €50,519 (+39.8%), from €126,913 to €177,432
- Taxes +€11,608
up €11,608 (+46.7%), from €24,878 to €36,486
- Depreciation +€3,745
up €3,745 (+36.8%), from €10,189 to €13,934
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 | €224,255 | €329,075 | +€104,820 | +46.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €58,532 | €44,597 | -€13,934 | -23.8% |
| Tangible fixed assets | 22/27 | €58,532 | €44,597 | -€13,934 | -23.8% |
| Furniture and vehicles | 24 | €58,532 | €44,597 | -€13,934 | -23.8% |
| Current assets | 29/58 | €165,723 | €284,478 | +€118,755 | +71.7% |
| Amounts receivable within one year | 40/41 | €52,518 | €54,679 | +€2,161 | +4.1% |
| Trade receivables | 40 | €40,347 | €50,849 | +€10,502 | +26.0% |
| Other amounts receivable | 41 | €12,171 | €3,830 | -€8,341 | -68.5% |
| Current investments | 50/53 | €3,999 | €28,056 | +€24,058 | +602% |
| Cash at bank and in hand | 54/58 | €95,835 | €197,785 | +€101,949 | +106% |
| Deferred charges and accrued income | 490/1 | €13,372 | €3,958 | -€9,414 | -70.4% |
| Total equity and liabilities | 10/49 | €224,255 | €329,075 | +€104,820 | +46.7% |
| Equity | 10/15 | €146,384 | €271,485 | +€125,101 | +85.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,884 | €268,985 | +€125,101 | +86.9% |
| Amounts payable | 17/49 | €77,871 | €57,590 | -€20,281 | -26.0% |
| Amounts payable after more than one year | 17 | €37,171 | €26,792 | -€10,379 | -27.9% |
| Financial debts | 170/4 | €37,171 | €26,792 | -€10,379 | -27.9% |
| Amounts payable within one year | 42/48 | €40,700 | €30,798 | -€9,902 | -24.3% |
| Current portion of amounts payable after more than one year | 42 | €9,987 | €10,379 | +€391 | +3.9% |
| Trade debts | 44 | €4,327 | €1,740 | -€2,588 | -59.8% |
| Suppliers | 440/4 | €4,327 | €1,740 | -€2,588 | -59.8% |
| Taxes, remuneration and social security | 45 | €26,386 | €18,255 | -€8,131 | -30.8% |
| Taxes | 450/3 | €24,878 | €17,135 | -€7,743 | -31.1% |
| Remuneration and social security | 454/9 | €1,508 | €1,120 | -€388 | -25.7% |
| Other amounts payable | 47/48 | - | €425 | +€425 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,189 | €13,934 | +€3,745 | +36.8% |
| Other operating charges | 640/8 | €235 | €595 | +€360 | +153% |
| Gross operating margin | 9900 | €126,913 | €177,432 | +€50,519 | +39.8% |
| Operating profit (loss) | 9901 | €116,490 | €162,903 | +€46,414 | +39.8% |
| Financial income | 75/76B | €143 | €447 | +€304 | +213% |
| Recurring financial income | 75 | €143 | €447 | +€304 | +213% |
| Financial charges | 65/66B | €1,312 | €1,764 | +€451 | +34.4% |
| Recurring financial charges | 65 | €1,312 | €1,764 | +€451 | +34.4% |
| Profit (loss) for the period before taxes | 9903 | €115,320 | €161,586 | +€46,267 | +40.1% |
| Income taxes | 67/77 | €24,878 | €36,486 | +€11,608 | +46.7% |
| Profit (loss) for the period | 9904 | €90,442 | €125,101 | +€34,659 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €90,442 | €125,101 | +€34,659 | +38.3% |
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 29 October 2026 via checked.be.