DERMATO - BAILLE: 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.
DERMATO - BAILLE
Largest movements
- Tangible fixed assets -€18,555
down €18,555 (-3.6%), from €512,617 to €494,062
of which Land and buildings: -€16,201
- Receivables within one year +€10,962
up €10,962 (+5.3%), from €206,913 to €217,876
of which Other amounts receivable: +€10,723
- Debts after one year -€36,852
down €36,852 (-20.1%), from €183,264 to €146,412
- Other debts -€27,000
down €27,000 (-100%), from €27,000 to €0
- Reserves +€23,830
up €23,830 (+9.5%), from €251,030 to €274,860
of which Distributable reserves: +€23,830
- Short-term financial debts +€15,624
up €15,624 (+92.2%), from €16,943 to €32,567
- Trade debts +€12,562
up €12,562 (+177%), from €7,109 to €19,671
- Depreciation +€2,031
up €2,031 (+10.6%), from €19,123 to €21,154
- Financial income +€1,504
up €1,504 (+13.6%), from €11,030 to €12,534
- Financial charges +€1,284
up €1,284 (+12.5%), from €10,239 to €11,523
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 | €726,207 | €717,714 | -€8,493 | -1.2% |
| Fixed assets | 21/28 | €513,417 | €494,862 | -€18,555 | -3.6% |
| Tangible fixed assets | 22/27 | €512,617 | €494,062 | -€18,555 | -3.6% |
| Land and buildings | 22 | €498,159 | €481,957 | -€16,201 | -3.3% |
| Plant, machinery and equipment | 23 | €305 | €0 | -€305 | -100.0% |
| Furniture and vehicles | 24 | €14,153 | €12,105 | -€2,048 | -14.5% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €212,790 | €222,852 | +€10,062 | +4.7% |
| Amounts receivable within one year | 40/41 | €206,913 | €217,876 | +€10,962 | +5.3% |
| Trade receivables | 40 | €432 | €672 | +€239 | +55.3% |
| Other amounts receivable | 41 | €206,481 | €217,204 | +€10,723 | +5.2% |
| Cash at bank and in hand | 54/58 | €729 | €600 | -€129 | -17.7% |
| Deferred charges and accrued income | 490/1 | €5,147 | €4,376 | -€771 | -15.0% |
| Total equity and liabilities | 10/49 | €726,207 | €717,714 | -€8,493 | -1.2% |
| Equity | 10/15 | €426,296 | €450,135 | +€23,839 | +5.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €251,030 | €274,860 | +€23,830 | +9.5% |
| 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 | €249,170 | €273,000 | +€23,830 | +9.6% |
| Profit (loss) carried forward | 14 | €162,866 | €162,875 | +€9 | 0.0% |
| Amounts payable | 17/49 | €299,911 | €267,579 | -€32,331 | -10.8% |
| Amounts payable after more than one year | 17 | €183,264 | €146,412 | -€36,852 | -20.1% |
| Financial debts | 170/4 | €183,264 | €146,412 | -€36,852 | -20.1% |
| Amounts payable within one year | 42/48 | €115,558 | €120,735 | +€5,177 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €38,091 | €37,566 | -€525 | -1.4% |
| Financial debts | 43 | €16,943 | €32,567 | +€15,624 | +92.2% |
| Credit institutions | 430/8 | €16,943 | €32,567 | +€15,624 | +92.2% |
| Trade debts | 44 | €7,109 | €19,671 | +€12,562 | +177% |
| Suppliers | 440/4 | €7,109 | €19,671 | +€12,562 | +177% |
| Taxes, remuneration and social security | 45 | €26,415 | €30,931 | +€4,516 | +17.1% |
| Taxes | 450/3 | €26,415 | €30,931 | +€4,516 | +17.1% |
| Other amounts payable | 47/48 | €27,000 | €0 | -€27,000 | -100% |
| Accrued charges and deferred income | 492/3 | €1,088 | €432 | -€656 | -60.3% |
| Non-recurring operating income | 76A | €413 | €838 | +€425 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,123 | €21,154 | +€2,031 | +10.6% |
| Other operating charges | 640/8 | €2,657 | €2,589 | -€68 | -2.6% |
| Non-recurring operating charges | 66A | €854 | €0 | -€854 | -100% |
| Gross operating margin | 9900 | €102,545 | €101,698 | -€847 | -0.8% |
| Operating profit (loss) | 9901 | €79,911 | €77,955 | -€1,956 | -2.4% |
| Financial income | 75/76B | €11,030 | €12,534 | +€1,504 | +13.6% |
| Recurring financial income | 75 | €11,030 | €12,534 | +€1,504 | +13.6% |
| Financial charges | 65/66B | €10,239 | €11,523 | +€1,284 | +12.5% |
| Recurring financial charges | 65 | €10,239 | €11,523 | +€1,284 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €80,702 | €78,966 | -€1,735 | -2.2% |
| Income taxes | 67/77 | €23,284 | €22,358 | -€926 | -4.0% |
| Profit (loss) for the period | 9904 | €57,418 | €56,609 | -€809 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,418 | €56,609 | -€809 | -1.4% |
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 25 October 2026 via checked.be.