DERMATODEL: 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.
DERMATODEL
Largest movements
- Current investments +€64,800
up €64,800 (+1012.5%), from €6,400 to €71,200
- Cash +€13,026
up €13,026 (+13.7%), from €95,060 to €108,087
mainly Net result for the year (+€70,895) and Depreciation (+€7,176)
- Tangible fixed assets -€7,176
down €7,176 (-32.5%), from €22,111 to €14,936
- Profit (loss) carried forward +€70,895
up €70,895 (+68.0%), from €104,251 to €175,146
- Debts after one year -€3,776
down €3,776 (-85.5%), from €4,418 to €642
- Tax, wage and social debts +€3,094
up €3,094 (+18.7%), from €16,520 to €19,614
- Gross operating margin +€13,635
up €13,635 (+16.1%), from €84,616 to €98,251
- Taxes +€2,955
up €2,955 (+17.7%), from €16,658 to €19,614
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 | €136,081 | €205,813 | +€69,732 | +51.2% |
| Fixed assets | 21/28 | €22,961 | €15,786 | -€7,176 | -31.3% |
| Tangible fixed assets | 22/27 | €22,111 | €14,936 | -€7,176 | -32.5% |
| Furniture and vehicles | 24 | €22,111 | €14,936 | -€7,176 | -32.5% |
| Financial fixed assets | 28 | €850 | €850 | = | 0.0% |
| Current assets | 29/58 | €113,120 | €190,027 | +€76,907 | +68.0% |
| Amounts receivable within one year | 40/41 | €9,575 | €9,548 | -€27 | -0.3% |
| Trade receivables | 40 | €9,575 | €9,548 | -€27 | -0.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €6,400 | €71,200 | +€64,800 | +1012.5% |
| Cash at bank and in hand | 54/58 | €95,060 | €108,087 | +€13,026 | +13.7% |
| Deferred charges and accrued income | 490/1 | €2,084 | €1,192 | -€892 | -42.8% |
| Total equity and liabilities | 10/49 | €136,081 | €205,813 | +€69,732 | +51.2% |
| Equity | 10/15 | €107,751 | €178,646 | +€70,895 | +65.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,251 | €175,146 | +€70,895 | +68.0% |
| Amounts payable | 17/49 | €28,331 | €27,167 | -€1,164 | -4.1% |
| Amounts payable after more than one year | 17 | €4,418 | €642 | -€3,776 | -85.5% |
| Financial debts | 170/4 | €4,418 | €642 | -€3,776 | -85.5% |
| Amounts payable within one year | 42/48 | €23,913 | €26,524 | +€2,612 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €3,643 | €3,776 | +€132 | +3.6% |
| Trade debts | 44 | €303 | €120 | -€182 | -60.3% |
| Suppliers | 440/4 | €303 | €120 | -€182 | -60.3% |
| Taxes, remuneration and social security | 45 | €16,520 | €19,614 | +€3,094 | +18.7% |
| Taxes | 450/3 | €16,520 | €19,614 | +€3,094 | +18.7% |
| Other amounts payable | 47/48 | €3,447 | €3,015 | -€432 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,382 | €7,176 | +€793 | +12.4% |
| Other operating charges | 640/8 | €373 | €182 | -€191 | -51.2% |
| Gross operating margin | 9900 | €84,616 | €98,251 | +€13,635 | +16.1% |
| Operating profit (loss) | 9901 | €77,861 | €90,894 | +€13,032 | +16.7% |
| Financial income | 75/76B | €466 | €0 | -€466 | -100.0% |
| Recurring financial income | 75 | €466 | €0 | -€466 | -100.0% |
| Financial charges | 65/66B | €523 | €385 | -€139 | -26.5% |
| Recurring financial charges | 65 | €523 | €385 | -€139 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €77,804 | €90,509 | +€12,705 | +16.3% |
| Income taxes | 67/77 | €16,658 | €19,614 | +€2,955 | +17.7% |
| Profit (loss) for the period | 9904 | €61,146 | €70,895 | +€9,749 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,146 | €70,895 | +€9,749 | +15.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.