DERMAUT: 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.
DERMAUT
Largest movements
- Tangible fixed assets +€81,959
up €81,959 (+37.1%), from €221,020 to €302,979
of which Plant, machinery and equipment: +€143,316
- Cash -€44,634
down €44,634 (-11.7%), from €381,844 to €337,210
mainly Investment in fixed assets (net) (-€167,756) and Debts after one year (-€78,640)
- Receivables within one year +€25,470
up €25,470 (+9.6%), from €265,128 to €290,599
of which Other amounts receivable: +€39,004
- Trade debts +€125,056
up €125,056 (+147.3%), from €84,926 to €209,982
- Debts after one year -€78,640
no longer reported in 2025 (was €78,640)
- Accrued charges and deferred income +€70,000
up €70,000 (+14000.0%), from €500 to €70,500
- Current portion of long-term debt -€36,242
down €36,242 (-42.7%), from €84,801 to €48,559
- Other debts -€30,000
down €30,000 (-33.0%), from €90,892 to €60,892
- Depreciation -€47,517
down €47,517 (-35.6%), from €133,384 to €85,867
- Gross operating margin -€39,543
down €39,543 (-9.5%), from €415,622 to €376,079
- Taxes +€8,056
up €8,056 (+332.9%), from €2,420 to €10,475
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 | €888,945 | €952,233 | +€63,288 | +7.1% |
| Fixed assets | 21/28 | €229,742 | €311,631 | +€81,889 | +35.6% |
| Tangible fixed assets | 22/27 | €221,020 | €302,979 | +€81,959 | +37.1% |
| Plant, machinery and equipment | 23 | €42,502 | €185,818 | +€143,316 | +337.2% |
| Furniture and vehicles | 24 | €78,115 | €68,361 | -€9,754 | -12.5% |
| Leasing and similar rights | 25 | €100,403 | €48,800 | -€51,603 | -51.4% |
| Financial fixed assets | 28 | €8,722 | €8,652 | -€70 | -0.8% |
| Current assets | 29/58 | €659,202 | €640,601 | -€18,601 | -2.8% |
| Stocks and contracts in progress | 3 | €2,350 | €2,350 | = | 0.0% |
| Stocks | 30/36 | €2,350 | €2,350 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €265,128 | €290,599 | +€25,470 | +9.6% |
| Trade receivables | 40 | €155,352 | €141,818 | -€13,534 | -8.7% |
| Other amounts receivable | 41 | €109,776 | €148,780 | +€39,004 | +35.5% |
| Cash at bank and in hand | 54/58 | €381,844 | €337,210 | -€44,634 | -11.7% |
| Deferred charges and accrued income | 490/1 | €9,880 | €10,442 | +€562 | +5.7% |
| Total equity and liabilities | 10/49 | €888,945 | €952,233 | +€63,288 | +7.1% |
| Equity | 10/15 | €536,762 | €548,865 | +€12,103 | +2.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €474,762 | €486,865 | +€12,103 | +2.5% |
| Non-distributable reserves | 130/1 | €19,697 | €19,697 | = | 0.0% |
| Legal reserve | 130 | €19,697 | €19,697 | = | 0.0% |
| Tax-exempt reserves | 132 | €27,602 | €27,602 | = | 0.0% |
| Distributable reserves | 133 | €427,463 | €439,566 | +€12,103 | +2.8% |
| Amounts payable | 17/49 | €352,183 | €403,368 | +€51,185 | +14.5% |
| Amounts payable after more than one year | 17 | €78,640 | - | -€78,640 | |
| Financial debts | 170/4 | €78,640 | - | -€78,640 | |
| Amounts payable within one year | 42/48 | €273,043 | €332,868 | +€59,825 | +21.9% |
| Current portion of amounts payable after more than one year | 42 | €84,801 | €48,559 | -€36,242 | -42.7% |
| Trade debts | 44 | €84,926 | €209,982 | +€125,056 | +147.3% |
| Suppliers | 440/4 | €84,926 | €209,982 | +€125,056 | +147.3% |
| Taxes, remuneration and social security | 45 | €12,424 | €13,435 | +€1,011 | +8.1% |
| Taxes | 450/3 | €2,589 | €5,090 | +€2,500 | +96.6% |
| Remuneration and social security | 454/9 | €9,835 | €8,346 | -€1,489 | -15.1% |
| Other amounts payable | 47/48 | €90,892 | €60,892 | -€30,000 | -33.0% |
| Accrued charges and deferred income | 492/3 | €500 | €70,500 | +€70,000 | +14000.0% |
| Non-recurring operating income | 76A | €750 | €87,500 | +€86,750 | +11566.7% |
| Remuneration, social security and pensions | 62 | €176,641 | €174,259 | -€2,382 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133,384 | €85,867 | -€47,517 | -35.6% |
| Other operating charges | 640/8 | €6,567 | €7,587 | +€1,019 | +15.5% |
| Non-recurring operating charges | 66A | €633 | €7,403 | +€6,770 | +1069.6% |
| Gross operating margin | 9900 | €415,622 | €376,079 | -€39,543 | -9.5% |
| Operating profit (loss) | 9901 | €98,397 | €100,964 | +€2,567 | +2.6% |
| Financial income | 75/76B | €813 | €2,565 | +€1,752 | +215.5% |
| Recurring financial income | 75 | €813 | €2,565 | +€1,752 | +215.5% |
| Financial charges | 65/66B | €4,019 | €3,287 | -€732 | -18.2% |
| Recurring financial charges | 65 | €4,019 | €3,287 | -€732 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €95,191 | €100,241 | +€5,051 | +5.3% |
| Income taxes | 67/77 | €2,420 | €10,475 | +€8,056 | +332.9% |
| Profit (loss) for the period | 9904 | €92,771 | €89,766 | -€3,005 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €92,771 | €89,766 | -€3,005 | -3.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.