DERMATIS: 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.
DERMATIS
Largest movements
- Receivables within one year -€11,820
down €11,820 (-66.9%), from €17,657 to €5,837
of which Trade receivables: -€12,547
- Financial fixed assets +€8,042
up €8,042 (+4.2%), from €189,612 to €197,653
- Cash -€7,106
down €7,106 (-10.2%), from €69,472 to €62,365
mainly Contributions, distributions and other (-€47,431) and Investment in fixed assets (net) (-€16,121)
- Reserves -€13,501
down €13,501 (-5.1%), from €263,308 to €249,807
- Trade debts +€3,552
up €3,552 (+106356.6%), from €3 to €3,556
- Financial charges -€13,217
down €13,217 (-94.5%), from €13,994 to €776
- Gross operating margin +€5,843
up €5,843 (+12.2%), from €48,052 to €53,895
- Financial income -€1,533
down €1,533 (-20.2%), from €7,568 to €6,036
- Taxes -€1,311
down €1,311 (-8.9%), from €14,755 to €13,443
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 | €305,292 | €292,289 | -€13,003 | -4.3% |
| Fixed assets | 21/28 | €216,618 | €222,397 | +€5,779 | +2.7% |
| Tangible fixed assets | 22/27 | €27,007 | €24,744 | -€2,263 | -8.4% |
| Land and buildings | 22 | €111 | €7,784 | +€7,673 | +6916.7% |
| Furniture and vehicles | 24 | €26,896 | €16,959 | -€9,936 | -36.9% |
| Financial fixed assets | 28 | €189,612 | €197,653 | +€8,042 | +4.2% |
| Current assets | 29/58 | €88,673 | €69,892 | -€18,781 | -21.2% |
| Amounts receivable within one year | 40/41 | €17,657 | €5,837 | -€11,820 | -66.9% |
| Trade receivables | 40 | €13,765 | €1,218 | -€12,547 | -91.2% |
| Other amounts receivable | 41 | €3,892 | €4,619 | +€728 | +18.7% |
| Cash at bank and in hand | 54/58 | €69,472 | €62,365 | -€7,106 | -10.2% |
| Deferred charges and accrued income | 490/1 | €1,545 | €1,690 | +€145 | +9.4% |
| Total equity and liabilities | 10/49 | €305,292 | €292,289 | -€13,003 | -4.3% |
| Equity | 10/15 | €287,939 | €274,443 | -€13,496 | -4.7% |
| Contributions | 10/11 | €12,405 | €12,405 | = | 0.0% |
| Reserves | 13 | €263,308 | €249,807 | -€13,501 | -5.1% |
| Non-distributable reserves | 130/1 | €263,308 | €249,807 | -€13,501 | -5.1% |
| Reserves not available under the articles | 1311 | €263,308 | €249,807 | -€13,501 | -5.1% |
| Profit (loss) carried forward | 14 | €12,225 | €12,230 | +€5 | 0.0% |
| Amounts payable | 17/49 | €17,353 | €17,846 | +€493 | +2.8% |
| Amounts payable within one year | 42/48 | €17,159 | €17,646 | +€487 | +2.8% |
| Trade debts | 44 | €3 | €3,556 | +€3,552 | +106356.6% |
| Suppliers | 440/4 | €3 | €3,556 | +€3,552 | +106356.6% |
| Taxes, remuneration and social security | 45 | €9,700 | €7,090 | -€2,610 | -26.9% |
| Taxes | 450/3 | €2,610 | - | -€2,610 | |
| Remuneration and social security | 454/9 | €7,090 | €7,090 | = | 0.0% |
| Other amounts payable | 47/48 | €7,456 | €7,001 | -€455 | -6.1% |
| Accrued charges and deferred income | 492/3 | €194 | €200 | +€6 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,862 | €10,342 | -€520 | -4.8% |
| Other operating charges | 640/8 | €1,612 | €1,434 | -€178 | -11.1% |
| Gross operating margin | 9900 | €48,052 | €53,895 | +€5,843 | +12.2% |
| Operating profit (loss) | 9901 | €35,578 | €42,119 | +€6,541 | +18.4% |
| Financial income | 75/76B | €7,568 | €6,036 | -€1,533 | -20.2% |
| Recurring financial income | 75 | €7,568 | €6,036 | -€1,533 | -20.2% |
| Financial charges | 65/66B | €13,994 | €776 | -€13,217 | -94.5% |
| Recurring financial charges | 65 | €13,994 | €776 | -€13,217 | -94.5% |
| Profit (loss) for the period before taxes | 9903 | €29,152 | €47,378 | +€18,226 | +62.5% |
| Income taxes | 67/77 | €14,755 | €13,443 | -€1,311 | -8.9% |
| Profit (loss) for the period | 9904 | €14,398 | €33,935 | +€19,537 | +135.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,398 | €33,935 | +€19,537 | +135.7% |
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 2 October 2026 via checked.be.