DERMISEA SRL: 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.
DERMISEA SRL
Largest movements
- Cash +€15,556
up €15,556 (+6.0%), from €257,178 to €272,735
mainly Net result for the year (+€105,353) and Deferred charges and accrued income (+€15,378)
- Deferred charges and accrued income -€15,378
down €15,378 (-52.3%), from €29,398 to €14,020
- Receivables within one year +€5,416
up €5,416 (+78.9%), from €6,866 to €12,282
- Other debts +€3,476
up €3,476 (+3.3%), from €105,274 to €108,751
- Depreciation -€5,112
down €5,112 (-78.7%), from €6,497 to €1,385
- Gross operating margin +€1,586
up €1,586 (+1.2%), from €135,784 to €137,369
- Taxes +€1,450
up €1,450 (+5.2%), from €28,134 to €29,584
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 | €295,037 | €299,246 | +€4,209 | +1.4% |
| Formation expenses | 20 | €506 | - | -€506 | |
| Fixed assets | 21/28 | €1,088 | €210 | -€878 | -80.7% |
| Tangible fixed assets | 22/27 | €1,088 | €210 | -€878 | -80.7% |
| Furniture and vehicles | 24 | €1,088 | €210 | -€878 | -80.7% |
| Current assets | 29/58 | €293,443 | €299,037 | +€5,594 | +1.9% |
| Amounts receivable within one year | 40/41 | €6,866 | €12,282 | +€5,416 | +78.9% |
| Other amounts receivable | 41 | €6,866 | €12,282 | +€5,416 | +78.9% |
| Cash at bank and in hand | 54/58 | €257,178 | €272,735 | +€15,556 | +6.0% |
| Deferred charges and accrued income | 490/1 | €29,398 | €14,020 | -€15,378 | -52.3% |
| Total equity and liabilities | 10/49 | €295,037 | €299,246 | +€4,209 | +1.4% |
| Equity | 10/15 | €185,280 | €185,280 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €180,280 | €180,280 | = | 0.0% |
| Distributable reserves | 133 | €180,280 | €180,280 | = | 0.0% |
| Amounts payable | 17/49 | €109,757 | €113,966 | +€4,209 | +3.8% |
| Amounts payable within one year | 42/48 | €109,757 | €112,976 | +€3,219 | +2.9% |
| Trade debts | 44 | €1,178 | €1,034 | -€144 | -12.3% |
| Suppliers | 440/4 | €1,178 | €1,034 | -€144 | -12.3% |
| Taxes, remuneration and social security | 45 | €3,305 | €3,192 | -€113 | -3.4% |
| Taxes | 450/3 | €3,305 | €3,192 | -€113 | -3.4% |
| Other amounts payable | 47/48 | €105,274 | €108,751 | +€3,476 | +3.3% |
| Accrued charges and deferred income | 492/3 | - | €990 | +€990 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,497 | €1,385 | -€5,112 | -78.7% |
| Other operating charges | 640/8 | €1,176 | €943 | -€232 | -19.8% |
| Gross operating margin | 9900 | €135,784 | €137,369 | +€1,586 | +1.2% |
| Operating profit (loss) | 9901 | €128,111 | €135,041 | +€6,930 | +5.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €104 | €104 | = | 0.0% |
| Recurring financial charges | 65 | €104 | €104 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €128,007 | €134,937 | +€6,930 | +5.4% |
| Income taxes | 67/77 | €28,134 | €29,584 | +€1,450 | +5.2% |
| Profit (loss) for the period | 9904 | €99,873 | €105,353 | +€5,480 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €99,873 | €105,353 | +€5,480 | +5.5% |
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.