dermatal: 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.
dermatal
Largest movements
- Cash +€29,318
up €29,318 (+8.4%), from €351,041 to €380,359
mainly Net result for the year (+€50,588) and Tax, wage and social debts (+€11,367)
- Receivables within one year +€9,863
up €9,863 (+62.8%), from €15,710 to €25,574
- Reserves +€25,000
up €25,000 (+9.9%), from €252,860 to €277,860
of which Distributable reserves: +€25,000
- Tax, wage and social debts +€11,367
up €11,367 (+74.5%), from €15,256 to €26,623
- Gross operating margin +€64,055
up €64,055 (+370.9%), from €17,269 to €81,324
- Purchases and services -€59,992
down €59,992 (-55.4%), from €108,269 to €48,277
- Taxes +€19,826
up €19,826 (+396.5%), from €5,000 to €24,826
- Depreciation -€1,551
down €1,551 (-27.6%), from €5,620 to €4,069
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €430,190 | €466,318 | +€36,127 | +8.4% |
| Fixed assets | 21/28 | €31,993 | €29,124 | -€2,869 | -9.0% |
| Tangible fixed assets | 22/27 | €31,943 | €29,074 | -€2,869 | -9.0% |
| Plant, machinery and equipment | 23 | €31,346 | €27,725 | -€3,621 | -11.6% |
| Furniture and vehicles | 24 | €597 | €1,349 | +€752 | +125.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €398,197 | €437,194 | +€38,997 | +9.8% |
| Amounts receivable within one year | 40/41 | €15,710 | €25,574 | +€9,863 | +62.8% |
| Other amounts receivable | 41 | €15,710 | €25,574 | +€9,863 | +62.8% |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €351,041 | €380,359 | +€29,318 | +8.4% |
| Deferred charges and accrued income | 490/1 | €1,446 | €1,261 | -€185 | -12.8% |
| Total equity and liabilities | 10/49 | €430,190 | €466,318 | +€36,127 | +8.4% |
| Equity | 10/15 | €413,065 | €438,653 | +€25,588 | +6.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €252,860 | €277,860 | +€25,000 | +9.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €251,000 | €276,000 | +€25,000 | +10.0% |
| Profit (loss) carried forward | 14 | €147,805 | €148,393 | +€588 | +0.4% |
| Amounts payable | 17/49 | €17,125 | €27,665 | +€10,540 | +61.5% |
| Amounts payable within one year | 42/48 | €17,125 | €27,665 | +€10,540 | +61.5% |
| Taxes, remuneration and social security | 45 | €15,256 | €26,623 | +€11,367 | +74.5% |
| Taxes | 450/3 | €15,256 | €26,623 | +€11,367 | +74.5% |
| Other amounts payable | 47/48 | €1,869 | €1,042 | -€827 | -44.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €108,269 | €48,277 | -€59,992 | -55.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,620 | €4,069 | -€1,551 | -27.6% |
| Other operating charges | 640/8 | €1,533 | €1,789 | +€256 | +16.7% |
| Gross operating margin | 9900 | €17,269 | €81,324 | +€64,055 | +370.9% |
| Operating profit (loss) | 9901 | €10,115 | €75,466 | +€65,351 | +646.1% |
| Financial income | 75/76B | €1 | €83 | +€82 | +12998.4% |
| Recurring financial income | 75 | €1 | €83 | +€82 | +12998.4% |
| Financial charges | 65/66B | €126 | €135 | +€10 | +7.6% |
| Recurring financial charges | 65 | €126 | €135 | +€10 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €9,990 | €75,414 | +€65,423 | +654.9% |
| Income taxes | 67/77 | €5,000 | €24,826 | +€19,826 | +396.5% |
| Profit (loss) for the period | 9904 | €4,990 | €50,588 | +€45,597 | +913.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,990 | €50,588 | +€45,597 | +913.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.