Dermatuer-Pro: 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.
Dermatuer-Pro
Largest movements
- Cash -€94,424
down €94,424 (-54.5%), from €173,392 to €78,968
mainly Trade debts (-€195,562) and Other debts (-€39,111)
- Tangible fixed assets -€81,030
down €81,030 (-21.2%), from €381,372 to €300,342
of which Leasing and similar rights: -€68,271
- Receivables within one year -€42,167
down €42,167 (-3.2%), from €1.3m to €1.3m
of which Trade receivables: -€47,285
- Trade debts -€195,562
down €195,562 (-84.6%), from €231,126 to €35,564
- Profit (loss) carried forward +€44,420
up €44,420 (+3.7%), from €1.2m to €1.2m
- Other debts -€39,111
down €39,111 (-100.0%), from €39,111 to €0
- Tax, wage and social debts -€23,818
down €23,818 (-38.1%), from €62,470 to €38,652
of which Remuneration and social security: -€20,887
- Turnover -€1.5m
no longer reported in 2025 (was €1.5m)
- Purchases and services -€1.1m
no longer reported in 2025 (was €1.1m)
- Staff costs +€45,740
up €45,740 (+20.8%), from €219,722 to €265,461
- Financial income +€20,876
up €20,876 (+750.9%), from €2,780 to €23,656
- Financial charges +€14,762
up €14,762 (+928.7%), from €1,589 to €16,351
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 | €1,861,893 | €1,647,821 | -€214,071 | -11.5% |
| Fixed assets | 21/28 | €382,872 | €301,842 | -€81,030 | -21.2% |
| Tangible fixed assets | 22/27 | €381,372 | €300,342 | -€81,030 | -21.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €364,107 | €295,836 | -€68,271 | -18.8% |
| Other tangible fixed assets | 26 | €17,265 | €4,506 | -€12,759 | -73.9% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €1,479,020 | €1,345,979 | -€133,041 | -9.0% |
| Amounts receivable within one year | 40/41 | €1,305,094 | €1,262,927 | -€42,167 | -3.2% |
| Trade receivables | 40 | €253,164 | €205,880 | -€47,285 | -18.7% |
| Other amounts receivable | 41 | €1,051,930 | €1,057,047 | +€5,117 | +0.5% |
| Cash at bank and in hand | 54/58 | €173,392 | €78,968 | -€94,424 | -54.5% |
| Deferred charges and accrued income | 490/1 | €535 | €4,085 | +€3,550 | +663.8% |
| Total equity and liabilities | 10/49 | €1,861,893 | €1,647,821 | -€214,071 | -11.5% |
| Equity | 10/15 | €1,529,185 | €1,573,605 | +€44,420 | +2.9% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,199,185 | €1,243,605 | +€44,420 | +3.7% |
| Amounts payable | 17/49 | €332,708 | €74,216 | -€258,491 | -77.7% |
| Amounts payable within one year | 42/48 | €332,708 | €74,216 | -€258,491 | -77.7% |
| Trade debts | 44 | €231,126 | €35,564 | -€195,562 | -84.6% |
| Suppliers | 440/4 | €231,126 | €35,564 | -€195,562 | -84.6% |
| Taxes, remuneration and social security | 45 | €62,470 | €38,652 | -€23,818 | -38.1% |
| Taxes | 450/3 | €34,510 | €31,580 | -€2,931 | -8.5% |
| Remuneration and social security | 454/9 | €27,960 | €7,073 | -€20,887 | -74.7% |
| Other amounts payable | 47/48 | €39,111 | €0 | -€39,111 | -100.0% |
| Turnover | 70 | €1,475,018 | - | -€1.5m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,071,640 | - | -€1.1m | |
| Remuneration, social security and pensions | 62 | €219,722 | €265,461 | +€45,740 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,564 | €81,030 | -€534 | -0.7% |
| Other operating charges | 640/8 | €23,238 | €9,364 | -€13,874 | -59.7% |
| Non-recurring operating charges | 66A | - | €21,241 | +€21,241 | |
| Gross operating margin | 9900 | €426,845 | €439,822 | +€12,977 | +3.0% |
| Operating profit (loss) | 9901 | €102,322 | €62,726 | -€39,595 | -38.7% |
| Financial income | 75/76B | €2,780 | €23,656 | +€20,876 | +750.9% |
| Recurring financial income | 75 | €2,780 | €23,656 | +€20,876 | +750.9% |
| Financial charges | 65/66B | €1,589 | €16,351 | +€14,762 | +928.7% |
| Recurring financial charges | 65 | €1,589 | €16,351 | +€14,762 | +928.7% |
| Profit (loss) for the period before taxes | 9903 | €103,512 | €70,031 | -€33,482 | -32.3% |
| Income taxes | 67/77 | €29,779 | €25,611 | -€4,169 | -14.0% |
| Profit (loss) for the period | 9904 | €73,733 | €44,420 | -€29,313 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €73,733 | €44,420 | -€29,313 | -39.8% |
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 12 October 2026 via checked.be.