DERMO COSMETICS: 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.
DERMO COSMETICS
Largest movements
- Receivables within one year -€13,737
down €13,737 (-36.4%), from €37,731 to €23,994
of which Other amounts receivable: -€15,147
- Tangible fixed assets -€10,926
down €10,926 (-18.7%), from €58,461 to €47,535
of which Leasing and similar rights: -€7,971
- Stocks and contracts +€4,190
up €4,190 (+40.2%), from €10,421 to €14,611
- Debts after one year -€17,457
down €17,457 (-42.2%), from €41,349 to €23,892
- Current portion of long-term debt -€6,171
down €6,171 (-31.3%), from €19,742 to €13,571
- Trade debts +€1,400
up €1,400 (+27.9%), from €5,023 to €6,423
- Tax, wage and social debts +€1,091
up €1,091 (+10.0%), from €10,959 to €12,050
- Depreciation +€7,163
up €7,163 (+190.4%), from €3,762 to €10,926
- Taxes -€1,462
down €1,462 (-72.5%), from €2,017 to €555
- Gross operating margin +€1,057
up €1,057 (+7.3%), from €14,467 to €15,523
- Financial charges +€885
up €885 (+34.4%), from €2,572 to €3,457
- Other operating charges -€698
down €698 (-64.1%), from €1,089 to €391
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 | €108,142 | €87,199 | -€20,943 | -19.4% |
| Fixed assets | 21/28 | €58,961 | €48,035 | -€10,926 | -18.5% |
| Tangible fixed assets | 22/27 | €58,461 | €47,535 | -€10,926 | -18.7% |
| Plant, machinery and equipment | 23 | €17,726 | €16,024 | -€1,702 | -9.6% |
| Furniture and vehicles | 24 | €1,686 | €434 | -€1,252 | -74.3% |
| Leasing and similar rights | 25 | €39,049 | €31,078 | -€7,971 | -20.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €49,181 | €39,163 | -€10,017 | -20.4% |
| Stocks and contracts in progress | 3 | €10,421 | €14,611 | +€4,190 | +40.2% |
| Stocks | 30/36 | €10,421 | €14,611 | +€4,190 | +40.2% |
| Amounts receivable within one year | 40/41 | €37,731 | €23,994 | -€13,737 | -36.4% |
| Trade receivables | 40 | €22,583 | €23,994 | +€1,410 | +6.2% |
| Other amounts receivable | 41 | €15,147 | - | -€15,147 | |
| Cash at bank and in hand | 54/58 | €1,029 | €559 | -€470 | -45.7% |
| Total equity and liabilities | 10/49 | €108,142 | €87,199 | -€20,943 | -19.4% |
| Equity | 10/15 | €31,069 | €31,263 | +€194 | +0.6% |
| Contributions | 10/11 | €149,735 | €149,735 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,667 | -€118,473 | +€194 | +0.2% |
| Amounts payable | 17/49 | €77,073 | €55,936 | -€21,137 | -27.4% |
| Amounts payable after more than one year | 17 | €41,349 | €23,892 | -€17,457 | -42.2% |
| Financial debts | 170/4 | €41,349 | €23,892 | -€17,457 | -42.2% |
| Amounts payable within one year | 42/48 | €35,724 | €32,044 | -€3,680 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €19,742 | €13,571 | -€6,171 | -31.3% |
| Trade debts | 44 | €5,023 | €6,423 | +€1,400 | +27.9% |
| Suppliers | 440/4 | €5,023 | €6,423 | +€1,400 | +27.9% |
| Taxes, remuneration and social security | 45 | €10,959 | €12,050 | +€1,091 | +10.0% |
| Taxes | 450/3 | €10,959 | €12,050 | +€1,091 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,762 | €10,926 | +€7,163 | +190.4% |
| Other operating charges | 640/8 | €1,089 | €391 | -€698 | -64.1% |
| Gross operating margin | 9900 | €14,467 | €15,523 | +€1,057 | +7.3% |
| Operating profit (loss) | 9901 | €9,615 | €4,207 | -€5,408 | -56.2% |
| Financial charges | 65/66B | €2,572 | €3,457 | +€885 | +34.4% |
| Recurring financial charges | 65 | €2,572 | €3,457 | +€885 | +34.4% |
| Profit (loss) for the period before taxes | 9903 | €7,043 | €749 | -€6,294 | -89.4% |
| Income taxes | 67/77 | €2,017 | €555 | -€1,462 | -72.5% |
| Profit (loss) for the period | 9904 | €5,026 | €194 | -€4,832 | -96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,026 | €194 | -€4,832 | -96.1% |
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 12 October 2026 via checked.be.