DERMON: 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.
DERMON
Largest movements
- Receivables within one year +€159,350
up €159,350 (+311.8%), from €51,108 to €210,458
of which Trade receivables: +€159,350
- Financial fixed assets +€99,350
new in 2025: €99,350
- Tangible fixed assets -€20,000
down €20,000 (-7.7%), from €260,000 to €240,000
- Trade debts +€193,174
up €193,174 (+299.8%), from €64,427 to €257,601
- Other debts +€106,019
up €106,019 (+36.7%), from €288,596 to €394,615
- Profit (loss) carried forward -€60,493
down €60,493 (-13.4%), from -€451,964 to -€512,457
- Gross operating margin +€133,509
up €133,509, from -€1,584 to €131,926
- Financial charges +€37,050
up €37,050 (+29.9%), from €123,976 to €161,026
of which Financial charges: +€37,050
- Other operating charges -€17,017
down €17,017 (-59.9%), from €28,409 to €11,392
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 | €311,127 | €549,827 | +€238,700 | +76.7% |
| Fixed assets | 21/28 | €260,000 | €339,350 | +€79,350 | +30.5% |
| Tangible fixed assets | 22/27 | €260,000 | €240,000 | -€20,000 | -7.7% |
| Land and buildings | 22 | €260,000 | €240,000 | -€20,000 | -7.7% |
| Financial fixed assets | 28 | - | €99,350 | +€99,350 | |
| Current assets | 29/58 | €51,127 | €210,477 | +€159,350 | +311.7% |
| Amounts receivable within one year | 40/41 | €51,108 | €210,458 | +€159,350 | +311.8% |
| Trade receivables | 40 | - | €159,350 | +€159,350 | |
| Other amounts receivable | 41 | €51,108 | €51,108 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19 | €19 | = | 0.0% |
| Total equity and liabilities | 10/49 | €311,127 | €549,827 | +€238,700 | +76.7% |
| Equity | 10/15 | -€433,372 | -€493,865 | -€60,493 | -14.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€451,964 | -€512,457 | -€60,493 | -13.4% |
| Amounts payable | 17/49 | €744,499 | €1,043,691 | +€299,193 | +40.2% |
| Amounts payable within one year | 42/48 | €744,499 | €1,043,691 | +€299,193 | +40.2% |
| Current portion of amounts payable after more than one year | 42 | €326,830 | €326,830 | = | 0.0% |
| Financial debts | 43 | €31,530 | €31,530 | = | 0.0% |
| Credit institutions | 430/8 | €31,530 | €31,530 | = | 0.0% |
| Trade debts | 44 | €64,427 | €257,601 | +€193,174 | +299.8% |
| Suppliers | 440/4 | €64,427 | €257,601 | +€193,174 | +299.8% |
| Taxes, remuneration and social security | 45 | €33,117 | €33,117 | = | 0.0% |
| Taxes | 450/3 | €33,117 | €33,117 | = | 0.0% |
| Other amounts payable | 47/48 | €288,596 | €394,615 | +€106,019 | +36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,000 | €20,000 | = | 0.0% |
| Other operating charges | 640/8 | €28,409 | €11,392 | -€17,017 | -59.9% |
| Gross operating margin | 9900 | -€1,584 | €131,926 | +€133,509 | |
| Operating profit (loss) | 9901 | -€49,993 | €100,534 | +€150,527 | |
| Financial charges | 65/66B | €123,976 | €161,026 | +€37,050 | +29.9% |
| Recurring financial charges | 65 | €123,976 | €161,026 | +€37,050 | +29.9% |
| Non-recurring financial charges | 66B | €123,976 | €161,026 | +€37,050 | +29.9% |
| Profit (loss) for the period before taxes | 9903 | -€173,969 | -€60,493 | +€113,476 | +65.2% |
| Profit (loss) for the period | 9904 | -€173,969 | -€60,493 | +€113,476 | +65.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€173,969 | -€60,493 | +€113,476 | +65.2% |
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 28 September 2026 via checked.be.