DERMYS: 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.
DERMYS
Largest movements
- Tangible fixed assets -€7,564
down €7,564 (-29.0%), from €26,126 to €18,562
of which Furniture and vehicles: -€7,170
- Receivables within one year +€6,367
up €6,367 (+82.6%), from €7,705 to €14,072
- Cash -€1,311
down €1,311 (-6.2%), from €21,286 to €19,974
mainly Receivables within one year (-€6,367) and Debts after one year (-€4,156)
- Debts after one year -€4,156
down €4,156 (-51.3%), from €8,103 to €3,946
- Profit (loss) carried forward +€2,573
up €2,573 (+1.7%), from -€148,652 to -€146,079
- Gross operating margin -€15,447
down €15,447 (-44.2%), from €34,941 to €19,494
- Taxes -€2,171
down €2,171 (-37.2%), from €5,842 to €3,671
- Other operating charges +€392
up €392 (+14.9%), from €2,626 to €3,018
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 | €62,032 | €60,003 | -€2,029 | -3.3% |
| Fixed assets | 21/28 | €29,955 | €22,391 | -€7,564 | -25.3% |
| Tangible fixed assets | 22/27 | €26,126 | €18,562 | -€7,564 | -29.0% |
| Plant, machinery and equipment | 23 | €394 | - | -€394 | |
| Furniture and vehicles | 24 | €25,732 | €18,562 | -€7,170 | -27.9% |
| Financial fixed assets | 28 | €3,829 | €3,829 | = | 0.0% |
| Current assets | 29/58 | €32,077 | €37,611 | +€5,534 | +17.3% |
| Amounts receivable within one year | 40/41 | €7,705 | €14,072 | +€6,367 | +82.6% |
| Other amounts receivable | 41 | €7,705 | €14,072 | +€6,367 | +82.6% |
| Cash at bank and in hand | 54/58 | €21,286 | €19,974 | -€1,311 | -6.2% |
| Deferred charges and accrued income | 490/1 | €3,086 | €3,565 | +€479 | +15.5% |
| Total equity and liabilities | 10/49 | €62,032 | €60,003 | -€2,029 | -3.3% |
| Equity | 10/15 | €48,298 | €50,871 | +€2,573 | +5.3% |
| Contributions | 10/11 | €196,950 | €196,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€148,652 | -€146,079 | +€2,573 | +1.7% |
| Amounts payable | 17/49 | €13,734 | €9,132 | -€4,602 | -33.5% |
| Amounts payable after more than one year | 17 | €8,103 | €3,946 | -€4,156 | -51.3% |
| Financial debts | 170/4 | €8,103 | €3,946 | -€4,156 | -51.3% |
| Amounts payable within one year | 42/48 | €5,631 | €5,057 | -€574 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €4,007 | €4,156 | +€150 | +3.7% |
| Trade debts | 44 | €1,057 | €901 | -€157 | -14.8% |
| Suppliers | 440/4 | €1,057 | €901 | -€157 | -14.8% |
| Taxes, remuneration and social security | 45 | €567 | - | -€567 | |
| Taxes | 450/3 | €567 | - | -€567 | |
| Accrued charges and deferred income | 492/3 | - | €129 | +€129 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,522 | €9,547 | +€26 | +0.3% |
| Other operating charges | 640/8 | €2,626 | €3,018 | +€392 | +14.9% |
| Gross operating margin | 9900 | €34,941 | €19,494 | -€15,447 | -44.2% |
| Operating profit (loss) | 9901 | €22,793 | €6,928 | -€15,865 | -69.6% |
| Financial income | 75/76B | €360 | €261 | -€99 | -27.5% |
| Recurring financial income | 75 | €360 | €261 | -€99 | -27.5% |
| Financial charges | 65/66B | €1,060 | €946 | -€114 | -10.8% |
| Recurring financial charges | 65 | €1,060 | €946 | -€114 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €22,094 | €6,244 | -€15,850 | -71.7% |
| Income taxes | 67/77 | €5,842 | €3,671 | -€2,171 | -37.2% |
| Profit (loss) for the period | 9904 | €16,252 | €2,573 | -€13,679 | -84.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,252 | €2,573 | -€13,679 | -84.2% |
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.