DERMATASIA: 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.
DERMATASIA
Largest movements
- Cash +€51,513
up €51,513 (+90.1%), from €57,156 to €108,669
mainly Net result for the year (+€79,365) and Depreciation (+€9,175)
- Tangible fixed assets -€9,175
down €9,175 (-22.5%), from €40,814 to €31,638
of which Furniture and vehicles: -€5,545
- Deferred charges and accrued income +€7,847
up €7,847 (+232%), from €3,377 to €11,223
- Profit (loss) carried forward +€79,365
up €79,365 (+94.0%), from €84,444 to €163,809
- Other debts -€13,095
no longer reported in 2025 (was €13,095)
- Debts after one year -€12,279
down €12,279 (-41.8%), from €29,362 to €17,083
- Trade debts -€3,035
down €3,035 (-87.2%), from €3,479 to €444
- Gross operating margin +€7,380
up €7,380 (+7.1%), from €104,318 to €111,698
- Taxes +€2,436
up €2,436 (+12.8%), from €19,099 to €21,535
- Depreciation -€1,500
down €1,500 (-14.1%), from €10,675 to €9,175
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 | €156,308 | €207,140 | +€50,832 | +32.5% |
| Fixed assets | 21/28 | €40,814 | €31,638 | -€9,175 | -22.5% |
| Tangible fixed assets | 22/27 | €40,814 | €31,638 | -€9,175 | -22.5% |
| Plant, machinery and equipment | 23 | €27,239 | €23,609 | -€3,630 | -13.3% |
| Furniture and vehicles | 24 | €13,575 | €8,029 | -€5,545 | -40.9% |
| Current assets | 29/58 | €115,494 | €175,502 | +€60,008 | +52.0% |
| Stocks and contracts in progress | 3 | €4,962 | €5,206 | +€244 | +4.9% |
| Stocks | 30/36 | €4,962 | €5,206 | +€244 | +4.9% |
| Amounts receivable within one year | 40/41 | - | €404 | +€404 | |
| Other amounts receivable | 41 | - | €404 | +€404 | |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €57,156 | €108,669 | +€51,513 | +90.1% |
| Deferred charges and accrued income | 490/1 | €3,377 | €11,223 | +€7,847 | +232% |
| Total equity and liabilities | 10/49 | €156,308 | €207,140 | +€50,832 | +32.5% |
| Equity | 10/15 | €96,433 | €175,799 | +€79,365 | +82.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €11,890 | €11,890 | = | 0.0% |
| Distributable reserves | 133 | €11,890 | €11,890 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,444 | €163,809 | +€79,365 | +94.0% |
| Amounts payable | 17/49 | €59,875 | €31,342 | -€28,533 | -47.7% |
| Amounts payable after more than one year | 17 | €29,362 | €17,083 | -€12,279 | -41.8% |
| Financial debts | 170/4 | €29,362 | €17,083 | -€12,279 | -41.8% |
| Amounts payable within one year | 42/48 | €30,512 | €14,258 | -€16,254 | -53.3% |
| Current portion of amounts payable after more than one year | 42 | €11,839 | €12,279 | +€439 | +3.7% |
| Trade debts | 44 | €3,479 | €444 | -€3,035 | -87.2% |
| Suppliers | 440/4 | €3,479 | €444 | -€3,035 | -87.2% |
| Taxes, remuneration and social security | 45 | €2,099 | €1,535 | -€564 | -26.9% |
| Taxes | 450/3 | €2,099 | €1,535 | -€564 | -26.9% |
| Other amounts payable | 47/48 | €13,095 | - | -€13,095 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,675 | €9,175 | -€1,500 | -14.1% |
| Other operating charges | 640/8 | €241 | - | -€241 | |
| Gross operating margin | 9900 | €104,318 | €111,698 | +€7,380 | +7.1% |
| Operating profit (loss) | 9901 | €93,402 | €102,522 | +€9,121 | +9.8% |
| Financial income | 75/76B | - | €1,009 | +€1,009 | |
| Recurring financial income | 75 | - | €1,009 | +€1,009 | |
| Financial charges | 65/66B | €2,938 | €2,631 | -€307 | -10.4% |
| Recurring financial charges | 65 | €2,938 | €2,631 | -€307 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €90,464 | €100,900 | +€10,437 | +11.5% |
| Income taxes | 67/77 | €19,099 | €21,535 | +€2,436 | +12.8% |
| Profit (loss) for the period | 9904 | €71,365 | €79,365 | +€8,000 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €71,365 | €79,365 | +€8,000 | +11.2% |
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 27 October 2026 via checked.be.