Dermatology Group Practice: 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.
Dermatology Group Practice
Largest movements
- Cash +€26,930
up €26,930 (+10.4%), from €259,564 to €286,493
mainly Net result for the year (+€45,420) and Tax, wage and social debts (+€927)
- Tangible fixed assets +€19,734
up €19,734 (+376%), from €5,247 to €24,981
of which Furniture and vehicles: +€20,304
- Reserves +€45,000
up €45,000 (+48.3%), from €93,254 to €138,254
of which Distributable reserves: +€45,000
- Gross operating margin -€1,222
down €1,222 (-1.7%), from €73,090 to €71,868
- Taxes +€746
up €746 (+3.1%), from €24,048 to €24,794
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 | €267,378 | €313,374 | +€45,996 | +17.2% |
| Fixed assets | 21/28 | €5,247 | €24,981 | +€19,734 | +376% |
| Tangible fixed assets | 22/27 | €5,247 | €24,981 | +€19,734 | +376% |
| Plant, machinery and equipment | 23 | €899 | €450 | -€450 | -50.0% |
| Furniture and vehicles | 24 | - | €20,304 | +€20,304 | |
| Other tangible fixed assets | 26 | €4,348 | €4,228 | -€120 | -2.8% |
| Current assets | 29/58 | €262,130 | €288,393 | +€26,262 | +10.0% |
| Amounts receivable within one year | 40/41 | €723 | €723 | = | 0.0% |
| Trade receivables | 40 | €723 | €723 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €259,564 | €286,493 | +€26,930 | +10.4% |
| Deferred charges and accrued income | 490/1 | €1,844 | €1,177 | -€668 | -36.2% |
| Total equity and liabilities | 10/49 | €267,378 | €313,374 | +€45,996 | +17.2% |
| Equity | 10/15 | €261,313 | €306,732 | +€45,420 | +17.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €93,254 | €138,254 | +€45,000 | +48.3% |
| 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 | €91,394 | €136,394 | +€45,000 | +49.2% |
| Profit (loss) carried forward | 14 | €149,459 | €149,878 | +€420 | +0.3% |
| Amounts payable | 17/49 | €6,065 | €6,642 | +€577 | +9.5% |
| Amounts payable within one year | 42/48 | €6,065 | €6,642 | +€577 | +9.5% |
| Trade debts | 44 | €1,965 | €1,656 | -€310 | -15.8% |
| Suppliers | 440/4 | €1,965 | €1,656 | -€310 | -15.8% |
| Taxes, remuneration and social security | 45 | €4,048 | €4,975 | +€927 | +22.9% |
| Taxes | 450/3 | €4,048 | €4,975 | +€927 | +22.9% |
| Other amounts payable | 47/48 | €52 | €11 | -€41 | -78.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €570 | €806 | +€236 | +41.5% |
| Other operating charges | 640/8 | €1,284 | €1,329 | +€45 | +3.5% |
| Gross operating margin | 9900 | €73,090 | €71,868 | -€1,222 | -1.7% |
| Operating profit (loss) | 9901 | €71,236 | €69,733 | -€1,503 | -2.1% |
| Financial income | 75/76B | €615 | €584 | -€30 | -4.9% |
| Recurring financial income | 75 | €615 | €584 | -€30 | -4.9% |
| Financial charges | 65/66B | €93 | €104 | +€12 | +12.5% |
| Recurring financial charges | 65 | €93 | €104 | +€12 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €71,759 | €70,213 | -€1,545 | -2.2% |
| Income taxes | 67/77 | €24,048 | €24,794 | +€746 | +3.1% |
| Profit (loss) for the period | 9904 | €47,711 | €45,420 | -€2,291 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,711 | €45,420 | -€2,291 | -4.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.