Dermus: 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.
Dermus
Largest movements
- Receivables within one year +€41,461
up €41,461 (+79.7%), from €52,035 to €93,496
of which Trade receivables: +€46,340
- Stocks and contracts +€4,730
up €4,730 (+62.4%), from €7,580 to €12,311
- Tangible fixed assets -€1,737
down €1,737 (-23.7%), from €7,335 to €5,598
of which Furniture and vehicles: -€919
- Trade debts +€34,738
up €34,738 (+164%), from €21,119 to €55,858
- Profit (loss) carried forward -€27,624
down €27,624, from €718 to -€26,906
- Short-term financial debts +€20,472
up €20,472 (+233%), from €8,774 to €29,246
- Tax, wage and social debts +€8,908
up €8,908 (+67.9%), from €13,110 to €22,018
of which Remuneration and social security: +€13,963
- Debts after one year +€4,602
up €4,602 (+121%), from €3,812 to €8,414
- Staff costs +€152,590
up €152,590 (+395%), from €38,610 to €191,200
- Gross operating margin +€114,447
up €114,447 (+201%), from €57,011 to €171,458
- Taxes -€3,929
down €3,929 (-94.6%), from €4,153 to €224
- Financial charges +€2,034
up €2,034 (+56.6%), from €3,595 to €5,629
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.
Derived cash bridge
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 | €90,238 | €134,373 | +€44,134 | +48.9% |
| Fixed assets | 21/28 | €7,335 | €5,598 | -€1,737 | -23.7% |
| Tangible fixed assets | 22/27 | €7,335 | €5,598 | -€1,737 | -23.7% |
| Land and buildings | 22 | €4,633 | €3,895 | -€738 | -15.9% |
| Plant, machinery and equipment | 23 | €94 | €14 | -€80 | -85.4% |
| Furniture and vehicles | 24 | €2,608 | €1,690 | -€919 | -35.2% |
| Current assets | 29/58 | €82,903 | €128,774 | +€45,871 | +55.3% |
| Amounts receivable after more than one year | 29 | €18,000 | €18,000 | = | 0.0% |
| Other amounts receivable | 291 | €18,000 | €18,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €7,580 | €12,311 | +€4,730 | +62.4% |
| Stocks | 30/36 | €7,580 | €12,311 | +€4,730 | +62.4% |
| Amounts receivable within one year | 40/41 | €52,035 | €93,496 | +€41,461 | +79.7% |
| Trade receivables | 40 | €39,705 | €86,045 | +€46,340 | +117% |
| Other amounts receivable | 41 | €12,330 | €7,451 | -€4,879 | -39.6% |
| Cash at bank and in hand | 54/58 | €3,218 | €1,883 | -€1,334 | -41.5% |
| Deferred charges and accrued income | 490/1 | €2,071 | €3,085 | +€1,014 | +49.0% |
| Total equity and liabilities | 10/49 | €90,238 | €134,373 | +€44,134 | +48.9% |
| Equity | 10/15 | €40,915 | €13,292 | -€27,624 | -67.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €39,697 | €39,697 | = | 0.0% |
| Distributable reserves | 133 | €39,697 | €39,697 | = | 0.0% |
| Profit (loss) carried forward | 14 | €718 | -€26,906 | -€27,624 | |
| Amounts payable | 17/49 | €49,323 | €121,081 | +€71,758 | +145% |
| Amounts payable after more than one year | 17 | €3,812 | €8,414 | +€4,602 | +121% |
| Financial debts | 170/4 | €3,812 | €8,414 | +€4,602 | +121% |
| Amounts payable within one year | 42/48 | €45,511 | €112,667 | +€67,156 | +148% |
| Current portion of amounts payable after more than one year | 42 | €2,508 | €5,545 | +€3,038 | +121% |
| Financial debts | 43 | €8,774 | €29,246 | +€20,472 | +233% |
| Credit institutions | 430/8 | €8,774 | €29,246 | +€20,472 | +233% |
| Trade debts | 44 | €21,119 | €55,858 | +€34,738 | +164% |
| Suppliers | 440/4 | €21,119 | €55,858 | +€34,738 | +164% |
| Taxes, remuneration and social security | 45 | €13,110 | €22,018 | +€8,908 | +67.9% |
| Taxes | 450/3 | €5,279 | €224 | -€5,055 | -95.8% |
| Remuneration and social security | 454/9 | €7,831 | €21,794 | +€13,963 | +178% |
| Remuneration, social security and pensions | 62 | €38,610 | €191,200 | +€152,590 | +395% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,609 | €1,737 | +€128 | +7.9% |
| Other operating charges | 640/8 | €1,567 | €1,675 | +€108 | +6.9% |
| Gross operating margin | 9900 | €57,011 | €171,458 | +€114,447 | +201% |
| Operating profit (loss) | 9901 | €15,224 | -€23,154 | -€38,378 | |
| Financial income | 75/76B | €884 | €1,383 | +€499 | +56.5% |
| Recurring financial income | 75 | €884 | €1,383 | +€499 | +56.5% |
| Financial charges | 65/66B | €3,595 | €5,629 | +€2,034 | +56.6% |
| Recurring financial charges | 65 | €3,595 | €5,629 | +€2,034 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | €12,514 | -€27,400 | -€39,913 | |
| Income taxes | 67/77 | €4,153 | €224 | -€3,929 | -94.6% |
| Profit (loss) for the period | 9904 | €8,361 | -€27,624 | -€35,985 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,361 | -€27,624 | -€35,985 |
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 16 October 2026 via checked.be.