DERMOPHYSIO: 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.
DERMOPHYSIO
Largest movements
- Tangible fixed assets -€49,710
down €49,710 (-6.3%), from €790,298 to €740,589
of which Other tangible fixed assets: -€29,813
- Receivables within one year -€16,912
down €16,912 (-31.2%), from €54,207 to €37,295
- Cash -€10,298
no longer reported in 2025 (was €10,298)
mainly Debts after one year (-€74,573) and Trade debts (-€30,434)
- Debts after one year -€74,573
down €74,573 (-19.9%), from €375,387 to €300,815
- Profit (loss) carried forward +€31,093
up €31,093 (+13.5%), from €230,676 to €261,769
- Trade debts -€30,434
down €30,434 (-33.6%), from €90,503 to €60,069
- Current portion of long-term debt -€23,876
down €23,876 (-24.2%), from €98,497 to €74,621
- Short-term financial debts +€15,508
new in 2025: €15,508
- Gross operating margin -€10,808
down €10,808 (-7.5%), from €144,989 to €134,181
- Depreciation -€7,825
down €7,825 (-9.9%), from €79,341 to €71,516
- Taxes -€4,170
down €4,170 (-33.0%), from €12,630 to €8,460
- Other operating charges +€3,058
up €3,058 (+83.0%), from €3,685 to €6,743
- Financial charges -€1,800
down €1,800 (-9.9%), from €18,173 to €16,373
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 | €854,833 | €777,914 | -€76,920 | -9.0% |
| Fixed assets | 21/28 | €790,328 | €740,618 | -€49,710 | -6.3% |
| Tangible fixed assets | 22/27 | €790,298 | €740,589 | -€49,710 | -6.3% |
| Land and buildings | 22 | €302,400 | €289,080 | -€13,320 | -4.4% |
| Plant, machinery and equipment | 23 | €331,508 | €326,514 | -€4,994 | -1.5% |
| Furniture and vehicles | 24 | €9,684 | €8,101 | -€1,583 | -16.3% |
| Other tangible fixed assets | 26 | €146,706 | €116,894 | -€29,813 | -20.3% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €64,505 | €37,295 | -€27,210 | -42.2% |
| Amounts receivable within one year | 40/41 | €54,207 | €37,295 | -€16,912 | -31.2% |
| Other amounts receivable | 41 | €54,207 | €37,295 | -€16,912 | -31.2% |
| Cash at bank and in hand | 54/58 | €10,298 | - | -€10,298 | |
| Total equity and liabilities | 10/49 | €854,833 | €777,914 | -€76,920 | -9.0% |
| Equity | 10/15 | €250,736 | €281,829 | +€31,093 | +12.4% |
| Contributions | 10/11 | €18,200 | €18,200 | = | 0.0% |
| Capital | 10 | €18,200 | €18,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €400 | €400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €230,676 | €261,769 | +€31,093 | +13.5% |
| Amounts payable | 17/49 | €604,097 | €496,085 | -€108,012 | -17.9% |
| Amounts payable after more than one year | 17 | €375,387 | €300,815 | -€74,573 | -19.9% |
| Financial debts | 170/4 | €375,387 | €300,815 | -€74,573 | -19.9% |
| Amounts payable within one year | 42/48 | €228,709 | €195,270 | -€33,439 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €98,497 | €74,621 | -€23,876 | -24.2% |
| Financial debts | 43 | - | €15,508 | +€15,508 | |
| Credit institutions | 430/8 | - | €15,508 | +€15,508 | |
| Trade debts | 44 | €90,503 | €60,069 | -€30,434 | -33.6% |
| Suppliers | 440/4 | €90,503 | €60,069 | -€30,434 | -33.6% |
| Taxes, remuneration and social security | 45 | €36,654 | €45,072 | +€8,417 | +23.0% |
| Taxes | 450/3 | €36,654 | €45,072 | +€8,417 | +23.0% |
| Other amounts payable | 47/48 | €3,055 | - | -€3,055 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,341 | €71,516 | -€7,825 | -9.9% |
| Other operating charges | 640/8 | €3,685 | €6,743 | +€3,058 | +83.0% |
| Gross operating margin | 9900 | €144,989 | €134,181 | -€10,808 | -7.5% |
| Operating profit (loss) | 9901 | €61,963 | €55,922 | -€6,041 | -9.7% |
| Financial income | 75/76B | €63 | €4 | -€59 | -93.9% |
| Recurring financial income | 75 | €63 | €4 | -€59 | -93.9% |
| Financial charges | 65/66B | €18,173 | €16,373 | -€1,800 | -9.9% |
| Recurring financial charges | 65 | €18,173 | €16,373 | -€1,800 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €43,853 | €39,553 | -€4,300 | -9.8% |
| Income taxes | 67/77 | €12,630 | €8,460 | -€4,170 | -33.0% |
| Profit (loss) for the period | 9904 | €31,223 | €31,093 | -€130 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,223 | €31,093 | -€130 | -0.4% |
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 9 October 2026 via checked.be.