DERMOCONCEPT: 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.
DERMOCONCEPT
Largest movements
- Cash -€4,717
down €4,717 (-15.6%), from €30,228 to €25,511
mainly Net result for the year (-€11,846) and Other debts (-€399)
- Profit (loss) carried forward -€9,846
down €9,846 (-16.2%), from -€60,672 to -€70,517
- Trade debts +€7,670
up €7,670 (+442.2%), from €1,734 to €9,405
- Reserves -€2,000
no longer reported in 2025 (was €2,000)
- Gross operating margin -€11,403
down €11,403, from €1,785 to -€9,618
- Depreciation -€6,197
down €6,197 (-94.3%), from €6,572 to €375
- Other operating charges -€275
down €275 (-15.4%), from €1,789 to €1,514
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 | €43,383 | €38,431 | -€4,952 | -11.4% |
| Fixed assets | 21/28 | €1,405 | €1,030 | -€375 | -26.7% |
| Tangible fixed assets | 22/27 | €1,405 | €1,030 | -€375 | -26.7% |
| Furniture and vehicles | 24 | €1,405 | €1,030 | -€375 | -26.7% |
| Current assets | 29/58 | €41,978 | €37,401 | -€4,577 | -10.9% |
| Amounts receivable within one year | 40/41 | €11,750 | €11,890 | +€140 | +1.2% |
| Trade receivables | 40 | €11,569 | €11,890 | +€321 | +2.8% |
| Other amounts receivable | 41 | €181 | - | -€181 | |
| Cash at bank and in hand | 54/58 | €30,228 | €25,511 | -€4,717 | -15.6% |
| Total equity and liabilities | 10/49 | €43,383 | €38,431 | -€4,952 | -11.4% |
| Equity | 10/15 | -€38,672 | -€50,517 | -€11,846 | -30.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | -€60,672 | -€70,517 | -€9,846 | -16.2% |
| Amounts payable | 17/49 | €82,055 | €88,948 | +€6,894 | +8.4% |
| Amounts payable within one year | 42/48 | €81,871 | €88,948 | +€7,077 | +8.6% |
| Trade debts | 44 | €1,734 | €9,405 | +€7,670 | +442.2% |
| Suppliers | 440/4 | €1,734 | €9,405 | +€7,670 | +442.2% |
| Taxes, remuneration and social security | 45 | €1,196 | €1,002 | -€194 | -16.2% |
| Taxes | 450/3 | €889 | €695 | -€194 | -21.8% |
| Remuneration and social security | 454/9 | €307 | €307 | = | 0.0% |
| Other amounts payable | 47/48 | €78,941 | €78,542 | -€399 | -0.5% |
| Accrued charges and deferred income | 492/3 | €184 | - | -€184 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,572 | €375 | -€6,197 | -94.3% |
| Other operating charges | 640/8 | €1,789 | €1,514 | -€275 | -15.4% |
| Gross operating margin | 9900 | €1,785 | -€9,618 | -€11,403 | |
| Operating profit (loss) | 9901 | -€6,577 | -€11,507 | -€4,930 | -75.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100.0% |
| Financial charges | 65/66B | €90 | €143 | +€54 | +60.1% |
| Recurring financial charges | 65 | €90 | €143 | +€54 | +60.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,666 | -€11,650 | -€4,984 | -74.8% |
| Income taxes | 67/77 | €201 | €195 | -€5 | -2.6% |
| Profit (loss) for the period | 9904 | -€6,867 | -€11,846 | -€4,979 | -72.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,867 | -€11,846 | -€4,979 | -72.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.