DERMATO BRUSSELS: 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 BRUSSELS
Largest movements
- Current investments +€140,000
up €140,000 (+100%), from €140,000 to €280,000
- Intangible fixed assets -€30,000
down €30,000 (-13.0%), from €229,973 to €199,973
- Cash +€17,815
up €17,815 (+45.2%), from €39,446 to €57,262
mainly Net result for the year (+€167,156) and Depreciation (+€34,812)
- Profit (loss) carried forward +€167,156
up €167,156 (+49.6%), from €336,815 to €503,971
- Other debts -€41,188
down €41,188 (-49.5%), from €83,247 to €42,059
- Gross operating margin +€15,649
up €15,649 (+6.7%), from €233,613 to €249,262
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 | €427,886 | €551,429 | +€123,543 | +28.9% |
| Fixed assets | 21/28 | €243,655 | €208,843 | -€34,812 | -14.3% |
| Intangible fixed assets | 21 | €229,973 | €199,973 | -€30,000 | -13.0% |
| Tangible fixed assets | 22/27 | €13,682 | €8,870 | -€4,812 | -35.2% |
| Plant, machinery and equipment | 23 | €946 | €714 | -€232 | -24.5% |
| Furniture and vehicles | 24 | €12,736 | €8,156 | -€4,580 | -36.0% |
| Current assets | 29/58 | €184,232 | €342,587 | +€158,355 | +86.0% |
| Amounts receivable within one year | 40/41 | €1,933 | €3,459 | +€1,526 | +79.0% |
| Trade receivables | 40 | €1,933 | €2,557 | +€624 | +32.3% |
| Other amounts receivable | 41 | - | €902 | +€902 | |
| Current investments | 50/53 | €140,000 | €280,000 | +€140,000 | +100% |
| Cash at bank and in hand | 54/58 | €39,446 | €57,262 | +€17,815 | +45.2% |
| Deferred charges and accrued income | 490/1 | €2,853 | €1,866 | -€987 | -34.6% |
| Total equity and liabilities | 10/49 | €427,886 | €551,429 | +€123,543 | +28.9% |
| Equity | 10/15 | €336,816 | €503,972 | +€167,156 | +49.6% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €336,815 | €503,971 | +€167,156 | +49.6% |
| Amounts payable | 17/49 | €91,071 | €47,457 | -€43,613 | -47.9% |
| Amounts payable within one year | 42/48 | €91,071 | €47,457 | -€43,613 | -47.9% |
| Trade debts | 44 | €564 | €639 | +€75 | +13.2% |
| Suppliers | 440/4 | €564 | €639 | +€75 | +13.2% |
| Taxes, remuneration and social security | 45 | €7,260 | €4,760 | -€2,500 | -34.4% |
| Taxes | 450/3 | €7,260 | €4,760 | -€2,500 | -34.4% |
| Other amounts payable | 47/48 | €83,247 | €42,059 | -€41,188 | -49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,794 | €34,812 | +€18 | +0.1% |
| Other operating charges | 640/8 | €722 | €921 | +€200 | +27.7% |
| Gross operating margin | 9900 | €233,613 | €249,262 | +€15,649 | +6.7% |
| Operating profit (loss) | 9901 | €198,097 | €213,529 | +€15,432 | +7.8% |
| Financial income | 75/76B | €1,933 | €2,639 | +€706 | +36.5% |
| Recurring financial income | 75 | €1,933 | €2,639 | +€706 | +36.5% |
| Financial charges | 65/66B | €155 | €224 | +€70 | +45.0% |
| Recurring financial charges | 65 | €155 | €224 | +€70 | +45.0% |
| Profit (loss) for the period before taxes | 9903 | €199,875 | €215,943 | +€16,068 | +8.0% |
| Income taxes | 67/77 | €47,244 | €48,787 | +€1,543 | +3.3% |
| Profit (loss) for the period | 9904 | €152,631 | €167,156 | +€14,525 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €152,631 | €167,156 | +€14,525 | +9.5% |
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 19 October 2026 via checked.be.