Dermicea: 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.
Dermicea
Largest movements
- Cash -€39,847
down €39,847 (-29.2%), from €136,295 to €96,448
mainly Contributions, distributions and other (-€100,000) and Debts after one year (-€10,187)
- Receivables within one year +€9,806
up €9,806 (+245.2%), from €4,000 to €13,806
of which Other amounts receivable: +€6,000
- Tangible fixed assets -€9,387
down €9,387 (-29.9%), from €31,357 to €21,969
of which Leasing and similar rights: -€8,147
- Reserves -€88,931
down €88,931 (-98.9%), from €89,885 to €955
- Other debts +€59,269
up €59,269 (+118.1%), from €50,176 to €109,444
- Debts after one year -€10,187
down €10,187 (-59.7%), from €17,074 to €6,887
- Gross operating margin -€58,382
down €58,382 (-66.2%), from €88,129 to €29,747
- Taxes -€10,958
down €10,958 (-68.6%), from €15,978 to €5,020
- Financial income -€2,168
down €2,168 (-100.0%), from €2,168 to €0
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 | €171,901 | €132,473 | -€39,428 | -22.9% |
| Fixed assets | 21/28 | €31,357 | €21,969 | -€9,387 | -29.9% |
| Tangible fixed assets | 22/27 | €31,357 | €21,969 | -€9,387 | -29.9% |
| Furniture and vehicles | 24 | €2,473 | €1,233 | -€1,240 | -50.1% |
| Leasing and similar rights | 25 | €28,884 | €20,736 | -€8,147 | -28.2% |
| Current assets | 29/58 | €140,545 | €110,504 | -€30,041 | -21.4% |
| Amounts receivable within one year | 40/41 | €4,000 | €13,806 | +€9,806 | +245.2% |
| Trade receivables | 40 | - | €3,806 | +€3,806 | |
| Other amounts receivable | 41 | €4,000 | €10,000 | +€6,000 | +150.0% |
| Cash at bank and in hand | 54/58 | €136,295 | €96,448 | -€39,847 | -29.2% |
| Deferred charges and accrued income | 490/1 | €250 | €250 | = | 0.0% |
| Total equity and liabilities | 10/49 | €171,901 | €132,473 | -€39,428 | -22.9% |
| Equity | 10/15 | €94,885 | €5,955 | -€88,931 | -93.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €89,885 | €955 | -€88,931 | -98.9% |
| Distributable reserves | 133 | €89,885 | €955 | -€88,931 | -98.9% |
| Amounts payable | 17/49 | €77,016 | €126,518 | +€49,503 | +64.3% |
| Amounts payable after more than one year | 17 | €17,074 | €6,887 | -€10,187 | -59.7% |
| Financial debts | 170/4 | €17,074 | €6,887 | -€10,187 | -59.7% |
| Amounts payable within one year | 42/48 | €59,941 | €119,632 | +€59,690 | +99.6% |
| Current portion of amounts payable after more than one year | 42 | €9,766 | €10,187 | +€422 | +4.3% |
| Other amounts payable | 47/48 | €50,176 | €109,444 | +€59,269 | +118.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,387 | €9,387 | = | 0.0% |
| Other operating charges | 640/8 | €3,143 | €3,287 | +€144 | +4.6% |
| Gross operating margin | 9900 | €88,129 | €29,747 | -€58,382 | -66.2% |
| Operating profit (loss) | 9901 | €75,599 | €17,073 | -€58,527 | -77.4% |
| Financial income | 75/76B | €2,168 | €0 | -€2,168 | -100.0% |
| Recurring financial income | 75 | €2,168 | €0 | -€2,168 | -100.0% |
| Financial charges | 65/66B | €1,361 | €983 | -€377 | -27.7% |
| Recurring financial charges | 65 | €1,361 | €983 | -€377 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €76,407 | €16,089 | -€60,317 | -78.9% |
| Income taxes | 67/77 | €15,978 | €5,020 | -€10,958 | -68.6% |
| Profit (loss) for the period | 9904 | €60,428 | €11,069 | -€49,359 | -81.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60,428 | €11,069 | -€49,359 | -81.7% |
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 5 October 2026 via checked.be.