DERMATOLOGIE TAMARA DEVIS: 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.
DERMATOLOGIE TAMARA DEVIS
Largest movements
- Cash +€15,593
up €15,593 (+33.6%), from €46,428 to €62,020
mainly Net result for the year (+€35,183) and Deferred charges and accrued income (+€9,184)
- Deferred charges and accrued income -€9,184
down €9,184 (-22.9%), from €40,157 to €30,973
- Tangible fixed assets +€8,328
up €8,328 (+31.3%), from €26,621 to €34,949
of which Other tangible fixed assets: +€6,983
- Receivables within one year -€6,684
down €6,684 (-39.0%), from €17,152 to €10,468
of which Other amounts receivable: -€5,827
- Reserves +€13,852
up €13,852 (+12.9%), from €107,430 to €121,282
- Debts after one year -€4,940
down €4,940 (-59.6%), from €8,293 to €3,354
- Gross operating margin +€3,676
up €3,676 (+7.3%), from €50,643 to €54,318
- Depreciation +€1,267
up €1,267 (+39.5%), from €3,206 to €4,473
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 | €130,506 | €138,410 | +€7,903 | +6.1% |
| Fixed assets | 21/28 | €26,770 | €34,949 | +€8,179 | +30.6% |
| Tangible fixed assets | 22/27 | €26,621 | €34,949 | +€8,328 | +31.3% |
| Plant, machinery and equipment | 23 | €13,020 | €14,810 | +€1,790 | +13.8% |
| Furniture and vehicles | 24 | €7,007 | €6,561 | -€446 | -6.4% |
| Other tangible fixed assets | 26 | €6,595 | €13,578 | +€6,983 | +106% |
| Financial fixed assets | 28 | €149 | €0 | -€149 | -100% |
| Current assets | 29/58 | €103,736 | €103,461 | -€275 | -0.3% |
| Amounts receivable within one year | 40/41 | €17,152 | €10,468 | -€6,684 | -39.0% |
| Trade receivables | 40 | €2,761 | €1,903 | -€857 | -31.1% |
| Other amounts receivable | 41 | €14,391 | €8,564 | -€5,827 | -40.5% |
| Cash at bank and in hand | 54/58 | €46,428 | €62,020 | +€15,593 | +33.6% |
| Deferred charges and accrued income | 490/1 | €40,157 | €30,973 | -€9,184 | -22.9% |
| Total equity and liabilities | 10/49 | €130,506 | €138,410 | +€7,903 | +6.1% |
| Equity | 10/15 | €106,596 | €120,448 | +€13,852 | +13.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €107,430 | €121,282 | +€13,852 | +12.9% |
| Distributable reserves | 133 | €107,430 | €121,282 | +€13,852 | +12.9% |
| Profit (loss) carried forward | 14 | -€13,234 | -€13,234 | = | 0.0% |
| Amounts payable | 17/49 | €23,911 | €17,962 | -€5,949 | -24.9% |
| Amounts payable after more than one year | 17 | €8,293 | €3,354 | -€4,940 | -59.6% |
| Financial debts | 170/4 | €8,293 | €3,354 | -€4,940 | -59.6% |
| Amounts payable within one year | 42/48 | €15,617 | €14,608 | -€1,009 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €4,833 | €4,940 | +€107 | +2.2% |
| Financial debts | 43 | €4,070 | €4,000 | -€70 | -1.7% |
| Credit institutions | 430/8 | €4,070 | €4,000 | -€70 | -1.7% |
| Trade debts | 44 | €1,641 | €1,971 | +€330 | +20.1% |
| Suppliers | 440/4 | €1,641 | €1,971 | +€330 | +20.1% |
| Taxes, remuneration and social security | 45 | €5,074 | €3,698 | -€1,376 | -27.1% |
| Taxes | 450/3 | €5,074 | €3,698 | -€1,376 | -27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,206 | €4,473 | +€1,267 | +39.5% |
| Other operating charges | 640/8 | €636 | €544 | -€93 | -14.5% |
| Gross operating margin | 9900 | €50,643 | €54,318 | +€3,676 | +7.3% |
| Operating profit (loss) | 9901 | €46,801 | €49,302 | +€2,501 | +5.3% |
| Financial income | 75/76B | €1 | €1 | -€1 | -60.3% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -60.3% |
| Financial charges | 65/66B | €775 | €532 | -€242 | -31.3% |
| Recurring financial charges | 65 | €775 | €532 | -€242 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €46,028 | €48,770 | +€2,742 | +6.0% |
| Income taxes | 67/77 | €13,210 | €13,587 | +€377 | +2.9% |
| Profit (loss) for the period | 9904 | €32,817 | €35,183 | +€2,365 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,817 | €35,183 | +€2,365 | +7.2% |
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 20 October 2026 via checked.be.