DERMAR: 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.
DERMAR
Largest movements
- Cash -€2,093
down €2,093 (-3.3%), from €62,841 to €60,748
mainly Trade debts (-€3,665) and Debts after one year (-€2,806)
- Tangible fixed assets -€2,083
down €2,083 (-41.8%), from €4,978 to €2,895
of which Land and buildings: -€1,969
- Trade debts -€3,665
no longer reported in 2025 (was €3,665)
- Debts after one year -€2,806
down €2,806 (-3.9%), from €72,227 to €69,421
- Profit (loss) carried forward +€2,733
up €2,733 (+0.3%), from -€819,106 to -€816,373
- Gross operating margin +€13,787
up €13,787, from -€5,560 to €8,227
- Other operating charges +€511
up €511 (+22.2%), from €2,307 to €2,818
- Financial charges -€454
down €454 (-71.1%), from €639 to €185
- Financial income -€206
no longer reported in 2025 (was €206)
- Taxes -€96
down €96 (-18.9%), from €505 to €409
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 | €105,936 | €102,103 | -€3,833 | -3.6% |
| Fixed assets | 21/28 | €4,978 | €2,895 | -€2,083 | -41.8% |
| Tangible fixed assets | 22/27 | €4,978 | €2,895 | -€2,083 | -41.8% |
| Land and buildings | 22 | €4,751 | €2,781 | -€1,969 | -41.5% |
| Plant, machinery and equipment | 23 | €227 | €114 | -€114 | -50.0% |
| Current assets | 29/58 | €100,958 | €99,208 | -€1,750 | -1.7% |
| Amounts receivable within one year | 40/41 | €37,000 | €37,000 | = | 0.0% |
| Other amounts receivable | 41 | €37,000 | €37,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,841 | €60,748 | -€2,093 | -3.3% |
| Deferred charges and accrued income | 490/1 | €1,117 | €1,460 | +€343 | +30.7% |
| Total equity and liabilities | 10/49 | €105,936 | €102,103 | -€3,833 | -3.6% |
| Equity | 10/15 | €25,894 | €28,627 | +€2,733 | +10.6% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Capital | 10 | €450,000 | €450,000 | = | 0.0% |
| Issued capital | 100 | €450,000 | €450,000 | = | 0.0% |
| Reserves | 13 | €395,000 | €395,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €45,000 | €45,000 | = | 0.0% |
| Legal reserve | 130 | €45,000 | €45,000 | = | 0.0% |
| Distributable reserves | 133 | €350,000 | €350,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€819,106 | -€816,373 | +€2,733 | +0.3% |
| Amounts payable | 17/49 | €80,041 | €73,476 | -€6,566 | -8.2% |
| Amounts payable after more than one year | 17 | €72,227 | €69,421 | -€2,806 | -3.9% |
| Financial debts | 170/4 | €72,227 | €69,421 | -€2,806 | -3.9% |
| Amounts payable within one year | 42/48 | €7,815 | €4,054 | -€3,760 | -48.1% |
| Trade debts | 44 | €3,665 | - | -€3,665 | |
| Suppliers | 440/4 | €3,665 | - | -€3,665 | |
| Taxes, remuneration and social security | 45 | €505 | €409 | -€96 | -18.9% |
| Taxes | 450/3 | €505 | €409 | -€96 | -18.9% |
| Other amounts payable | 47/48 | €3,645 | €3,645 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,083 | €2,083 | = | 0.0% |
| Other operating charges | 640/8 | €2,307 | €2,818 | +€511 | +22.2% |
| Gross operating margin | 9900 | -€5,560 | €8,227 | +€13,787 | |
| Operating profit (loss) | 9901 | -€9,949 | €3,326 | +€13,276 | |
| Financial income | 75/76B | €206 | - | -€206 | |
| Recurring financial income | 75 | €206 | - | -€206 | |
| Financial charges | 65/66B | €639 | €185 | -€454 | -71.1% |
| Recurring financial charges | 65 | €639 | €185 | -€454 | -71.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,382 | €3,142 | +€13,524 | |
| Income taxes | 67/77 | €505 | €409 | -€96 | -18.9% |
| Profit (loss) for the period | 9904 | -€10,886 | €2,733 | +€13,619 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,886 | €2,733 | +€13,619 |
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 14 October 2026 via checked.be.