DERMI SOINS: 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.
DERMI SOINS
Largest movements
- Receivables within one year -€12,567
down €12,567 (-12.8%), from €97,889 to €85,322
- Deferred charges and accrued income -€1,665
down €1,665 (-12.4%), from €13,433 to €11,768
- Reserves -€20,555
down €20,555 (-29.8%), from €68,958 to €48,403
of which Distributable reserves: -€20,555
- Other debts +€8,695
up €8,695 (+49.3%), from €17,641 to €26,337
- Tax, wage and social debts -€4,925
down €4,925 (-76.5%), from €6,441 to €1,517
of which Taxes: -€4,925
- Short-term financial debts +€1,168
new in 2025: €1,168
- Gross operating margin -€7,840
down €7,840 (-38.3%), from €20,470 to €12,630
- Taxes -€2,127
down €2,127 (-36.5%), from €5,822 to €3,695
- Financial charges +€979
up €979 (+89.3%), from €1,096 to €2,075
- Other operating charges -€696
down €696 (-58.5%), from €1,190 to €494
- Staff costs -€422
no longer reported in 2025 (was €422)
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 | €115,310 | €99,789 | -€15,521 | -13.5% |
| Fixed assets | 21/28 | €1,922 | €1,336 | -€586 | -30.5% |
| Tangible fixed assets | 22/27 | €1,922 | €1,336 | -€586 | -30.5% |
| Land and buildings | 22 | €1,176 | €963 | -€213 | -18.1% |
| Furniture and vehicles | 24 | €746 | €373 | -€373 | -50.0% |
| Current assets | 29/58 | €113,388 | €98,453 | -€14,935 | -13.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €97,889 | €85,322 | -€12,567 | -12.8% |
| Other amounts receivable | 41 | €97,889 | €85,322 | -€12,567 | -12.8% |
| Cash at bank and in hand | 54/58 | €2,067 | €1,363 | -€703 | -34.0% |
| Deferred charges and accrued income | 490/1 | €13,433 | €11,768 | -€1,665 | -12.4% |
| Total equity and liabilities | 10/49 | €115,310 | €99,789 | -€15,521 | -13.5% |
| Equity | 10/15 | €88,958 | €68,403 | -€20,555 | -23.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €68,958 | €48,403 | -€20,555 | -29.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €66,958 | €46,403 | -€20,555 | -30.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,352 | €31,387 | +€5,035 | +19.1% |
| Amounts payable within one year | 42/48 | €26,352 | €31,387 | +€5,035 | +19.1% |
| Financial debts | 43 | - | €1,168 | +€1,168 | |
| Credit institutions | 430/8 | - | €1,168 | +€1,168 | |
| Trade debts | 44 | €2,269 | €2,365 | +€96 | +4.2% |
| Suppliers | 440/4 | €2,269 | €2,365 | +€96 | +4.2% |
| Taxes, remuneration and social security | 45 | €6,441 | €1,517 | -€4,925 | -76.5% |
| Taxes | 450/3 | €6,441 | €1,517 | -€4,925 | -76.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €17,641 | €26,337 | +€8,695 | +49.3% |
| Remuneration, social security and pensions | 62 | €422 | - | -€422 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €586 | €586 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,190 | €494 | -€696 | -58.5% |
| Gross operating margin | 9900 | €20,470 | €12,630 | -€7,840 | -38.3% |
| Operating profit (loss) | 9901 | €18,272 | €11,550 | -€6,722 | -36.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €1,096 | €2,075 | +€979 | +89.3% |
| Recurring financial charges | 65 | €1,096 | €2,075 | +€979 | +89.3% |
| Profit (loss) for the period before taxes | 9903 | €17,177 | €9,476 | -€7,702 | -44.8% |
| Income taxes | 67/77 | €5,822 | €3,695 | -€2,127 | -36.5% |
| Profit (loss) for the period | 9904 | €11,355 | €5,781 | -€5,574 | -49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,355 | €5,781 | -€5,574 | -49.1% |
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 11 October 2026 via checked.be.