DERMANOB: 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.
DERMANOB
Largest movements
- Cash +€68,850
up €68,850 (+36.0%), from €191,285 to €260,135
mainly Other debts (+€215,022) and Net result for the year (+€84,369)
- Other debts +€215,022
up €215,022 (+45638.6%), from €471 to €215,493
- Reserves -€193,360
down €193,360 (-99.8%), from €193,728 to €369
- Tax, wage and social debts +€45,652
up €45,652 (+1398.4%), from €3,265 to €48,917
- Gross operating margin +€35,690
up €35,690 (+44.8%), from €79,609 to €115,299
- Taxes +€13,299
up €13,299 (+83.3%), from €15,958 to €29,258
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 | €202,512 | €270,648 | +€68,136 | +33.6% |
| Fixed assets | 21/28 | €3,185 | €2,471 | -€714 | -22.4% |
| Tangible fixed assets | 22/27 | €3,185 | €2,471 | -€714 | -22.4% |
| Other tangible fixed assets | 26 | €3,185 | €2,471 | -€714 | -22.4% |
| Current assets | 29/58 | €199,327 | €268,176 | +€68,850 | +34.5% |
| Amounts receivable within one year | 40/41 | €8,042 | €8,042 | = | 0.0% |
| Other amounts receivable | 41 | €8,042 | €8,042 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €191,285 | €260,135 | +€68,850 | +36.0% |
| Total equity and liabilities | 10/49 | €202,512 | €270,648 | +€68,136 | +33.6% |
| Equity | 10/15 | €197,728 | €4,369 | -€193,360 | -97.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €193,728 | €369 | -€193,360 | -99.8% |
| Distributable reserves | 133 | €193,728 | €369 | -€193,360 | -99.8% |
| Amounts payable | 17/49 | €4,783 | €266,279 | +€261,495 | +5466.6% |
| Amounts payable within one year | 42/48 | €4,783 | €266,279 | +€261,495 | +5466.6% |
| Trade debts | 44 | €1,048 | €1,869 | +€821 | +78.4% |
| Suppliers | 440/4 | €1,048 | €1,869 | +€821 | +78.4% |
| Taxes, remuneration and social security | 45 | €3,265 | €48,917 | +€45,652 | +1398.4% |
| Taxes | 450/3 | €3,265 | €48,917 | +€45,652 | +1398.4% |
| Other amounts payable | 47/48 | €471 | €215,493 | +€215,022 | +45638.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €384 | €714 | +€330 | +85.8% |
| Other operating charges | 640/8 | €618 | €884 | +€265 | +42.9% |
| Gross operating margin | 9900 | €79,609 | €115,299 | +€35,690 | +44.8% |
| Operating profit (loss) | 9901 | €78,606 | €113,702 | +€35,096 | +44.6% |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €78,533 | €113,627 | +€35,094 | +44.7% |
| Income taxes | 67/77 | €15,958 | €29,258 | +€13,299 | +83.3% |
| Profit (loss) for the period | 9904 | €62,574 | €84,369 | +€21,795 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,574 | €84,369 | +€21,795 | +34.8% |
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 3 October 2026 via checked.be.