DERMCARE: 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.
DERMCARE
Largest movements
- Cash -€63,769
down €63,769 (-42.1%), from €151,362 to €87,593
mainly Contributions, distributions and other (-€260,127) and Receivables within one year (-€7,371)
- Current investments -€39,324
down €39,324 (-15.1%), from €261,224 to €221,900
- Tangible fixed assets -€16,270
down €16,270 (-15.9%), from €102,038 to €85,768
of which Land and buildings: -€15,468
- Receivables within one year +€7,371
up €7,371 (+5947.5%), from €124 to €7,495
- Reserves -€140,908
down €140,908 (-29.5%), from €477,868 to €336,960
of which Distributable reserves: -€140,908
- Tax, wage and social debts +€34,722
up €34,722 (+233.4%), from €14,874 to €49,596
- Gross operating margin +€40,234
up €40,234 (+26.6%), from €151,003 to €191,237
- Taxes +€12,424
up €12,424 (+32.8%), from €37,847 to €50,270
- Financial charges +€2,751
up €2,751 (+712.1%), from €386 to €3,137
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 | €519,971 | €411,330 | -€108,641 | -20.9% |
| Fixed assets | 21/28 | €102,288 | €87,518 | -€14,770 | -14.4% |
| Tangible fixed assets | 22/27 | €102,038 | €85,768 | -€16,270 | -15.9% |
| Land and buildings | 22 | €98,875 | €83,408 | -€15,468 | -15.6% |
| Plant, machinery and equipment | 23 | €1,840 | €1,499 | -€341 | -18.5% |
| Furniture and vehicles | 24 | €1,322 | €861 | -€461 | -34.8% |
| Financial fixed assets | 28 | €250 | €1,750 | +€1,500 | +600.0% |
| Current assets | 29/58 | €417,683 | €323,812 | -€93,871 | -22.5% |
| Amounts receivable within one year | 40/41 | €124 | €7,495 | +€7,371 | +5947.5% |
| Other amounts receivable | 41 | €124 | €7,495 | +€7,371 | +5947.5% |
| Current investments | 50/53 | €261,224 | €221,900 | -€39,324 | -15.1% |
| Cash at bank and in hand | 54/58 | €151,362 | €87,593 | -€63,769 | -42.1% |
| Deferred charges and accrued income | 490/1 | €4,973 | €6,824 | +€1,850 | +37.2% |
| Total equity and liabilities | 10/49 | €519,971 | €411,330 | -€108,641 | -20.9% |
| Equity | 10/15 | €500,689 | €359,781 | -€140,908 | -28.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €477,868 | €336,960 | -€140,908 | -29.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,162 | €10,162 | = | 0.0% |
| Distributable reserves | 133 | €465,845 | €324,937 | -€140,908 | -30.2% |
| Profit (loss) carried forward | 14 | €10,421 | €10,421 | = | 0.0% |
| Amounts payable | 17/49 | €19,282 | €51,549 | +€32,267 | +167.3% |
| Amounts payable within one year | 42/48 | €19,282 | €51,549 | +€32,267 | +167.3% |
| Trade debts | 44 | €2,309 | €1,954 | -€355 | -15.4% |
| Suppliers | 440/4 | €2,309 | €1,954 | -€355 | -15.4% |
| Taxes, remuneration and social security | 45 | €14,874 | €49,596 | +€34,722 | +233.4% |
| Taxes | 450/3 | €14,874 | €49,596 | +€34,722 | +233.4% |
| Other amounts payable | 47/48 | €2,099 | - | -€2,099 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,767 | €19,352 | -€415 | -2.1% |
| Other operating charges | 640/8 | €2,285 | €2,202 | -€83 | -3.6% |
| Gross operating margin | 9900 | €151,003 | €191,237 | +€40,234 | +26.6% |
| Operating profit (loss) | 9901 | €128,951 | €169,683 | +€40,732 | +31.6% |
| Financial income | 75/76B | €2,244 | €2,943 | +€699 | +31.2% |
| Recurring financial income | 75 | €2,244 | €2,943 | +€699 | +31.2% |
| Financial charges | 65/66B | €386 | €3,137 | +€2,751 | +712.1% |
| Recurring financial charges | 65 | €386 | €3,137 | +€2,751 | +712.1% |
| Profit (loss) for the period before taxes | 9903 | €130,808 | €169,489 | +€38,681 | +29.6% |
| Income taxes | 67/77 | €37,847 | €50,270 | +€12,424 | +32.8% |
| Profit (loss) for the period | 9904 | €92,962 | €119,219 | +€26,257 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €92,962 | €119,219 | +€26,257 | +28.2% |
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 2 October 2026 via checked.be.