DERMATEN: 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.
DERMATEN
Largest movements
- Cash -€74,943
down €74,943 (-16.0%), from €468,073 to €393,130
mainly Contributions, distributions and other (-€118,400) and Investment in fixed assets (net) (-€44,239)
- Tangible fixed assets +€32,283
up €32,283 (+219.7%), from €14,697 to €46,980
of which Furniture and vehicles: +€37,306
- Receivables within one year -€7,975
down €7,975 (-70.8%), from €11,269 to €3,295
of which Other amounts receivable: -€4,369
- Reserves -€59,900
down €59,900 (-12.4%), from €482,960 to €423,060
of which Distributable reserves: -€59,900
- Tax, wage and social debts +€7,021
new in 2025: €7,021
- Gross operating margin +€14,938
up €14,938 (+17.6%), from €84,706 to €99,644
- Depreciation +€6,805
up €6,805 (+132.1%), from €5,151 to €11,956
- Taxes +€2,509
up €2,509 (+9.3%), from €26,857 to €29,365
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 | €498,344 | €448,026 | -€50,318 | -10.1% |
| Fixed assets | 21/28 | €14,697 | €46,980 | +€32,283 | +219.7% |
| Tangible fixed assets | 22/27 | €14,697 | €46,980 | +€32,283 | +219.7% |
| Land and buildings | 22 | €7,116 | €4,911 | -€2,205 | -31.0% |
| Plant, machinery and equipment | 23 | €7,581 | €4,762 | -€2,818 | -37.2% |
| Furniture and vehicles | 24 | - | €37,306 | +€37,306 | |
| Current assets | 29/58 | €483,647 | €401,046 | -€82,601 | -17.1% |
| Amounts receivable within one year | 40/41 | €11,269 | €3,295 | -€7,975 | -70.8% |
| Trade receivables | 40 | €6,900 | €3,295 | -€3,605 | -52.3% |
| Other amounts receivable | 41 | €4,369 | - | -€4,369 | |
| Cash at bank and in hand | 54/58 | €468,073 | €393,130 | -€74,943 | -16.0% |
| Deferred charges and accrued income | 490/1 | €4,304 | €4,621 | +€317 | +7.4% |
| Total equity and liabilities | 10/49 | €498,344 | €448,026 | -€50,318 | -10.1% |
| Equity | 10/15 | €496,928 | €437,121 | -€59,807 | -12.0% |
| Contributions | 10/11 | €12,405 | €12,405 | = | 0.0% |
| Reserves | 13 | €482,960 | €423,060 | -€59,900 | -12.4% |
| 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 | €481,100 | €421,200 | -€59,900 | -12.5% |
| Profit (loss) carried forward | 14 | €1,562 | €1,656 | +€93 | +6.0% |
| Amounts payable | 17/49 | €1,416 | €10,905 | +€9,489 | +670.3% |
| Amounts payable within one year | 42/48 | €1,416 | €10,905 | +€9,489 | +670.3% |
| Trade debts | 44 | €1,416 | €399 | -€1,016 | -71.8% |
| Suppliers | 440/4 | €1,416 | €399 | -€1,016 | -71.8% |
| Taxes, remuneration and social security | 45 | - | €7,021 | +€7,021 | |
| Taxes | 450/3 | - | €7,021 | +€7,021 | |
| Other amounts payable | 47/48 | - | €3,485 | +€3,485 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,151 | €11,956 | +€6,805 | +132.1% |
| Other operating charges | 640/8 | €1,025 | €766 | -€258 | -25.2% |
| Gross operating margin | 9900 | €84,706 | €99,644 | +€14,938 | +17.6% |
| Operating profit (loss) | 9901 | €78,531 | €86,922 | +€8,391 | +10.7% |
| Financial income | 75/76B | €1,904 | €1,149 | -€755 | -39.6% |
| Recurring financial income | 75 | €1,904 | €1,149 | -€755 | -39.6% |
| Financial charges | 65/66B | €104 | €113 | +€9 | +8.4% |
| Recurring financial charges | 65 | €104 | €113 | +€9 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €80,331 | €87,959 | +€7,628 | +9.5% |
| Income taxes | 67/77 | €26,857 | €29,365 | +€2,509 | +9.3% |
| Profit (loss) for the period | 9904 | €53,474 | €58,593 | +€5,119 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €53,474 | €58,593 | +€5,119 | +9.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.