DEROMLA: 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.
What changed
DEROMLA
NACE 32.500, Manufacture of medical and dental instruments and supplies
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€47,707
2024 · -€41,473-€6,234
Equity
€279,333
2024 · €327,040-€47,707
Cash
€2,063
2024 · €6,195-€4,132
Balance sheet total
€1.6m
2024 · €1.7m-€43,189
Largest movements
Assets
- Tangible fixed assets -€31,253
down €31,253 (-6.8%), from €460,477 to €429,224
of which Plant, machinery and equipment: -€18,495
Equity and liabilities
- Profit (loss) carried forward -€47,707
down €47,707 (-201.1%), from -€23,729 to -€71,436
Income statement
- Gross operating margin +€20,827
up €20,827 (+34.3%), from €60,728 to €81,555
- Purchases and services -€19,935
down €19,935 (-18.7%), from €106,411 to €86,476
- Taxes +€10,000
up €10,000, from -€5,000 to €5,000
- Depreciation +€9,114
up €9,114 (+43.4%), from €20,979 to €30,093
- Financial charges +€4,071
up €4,071 (+26.2%), from €15,552 to €19,624
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.
Result 2024
-€41,473
Gross operating margin
+€20,827
Staff costs
+€37
Depreciation
-€9,114
Other operating charges
-€1,728
Other operating items
-€17
Financial income
-€2,167
Financial charges
-€4,071
Taxes
-€10,000
Result 2025
-€47,707
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.
From operations
+€10,132
Investment
+€1,160
Financing
-€15,424
Cash 2024
€6,195
From operations (derived)
+€10,132
Net result for the year
-€47,707
Depreciation
+€30,093
Stocks and contracts
-€7,503
Receivables within one year
+€9,292
Deferred charges and accrued income
+€6,016
Trade debts
+€4,235
Tax, wage and social debts
+€5,280
Other debts
+€10,256
Accrued charges and deferred income
+€171
Investment (derived)
+€1,160
Investment in fixed assets (net)
+€1,160
Financing
-€15,424
Debts after one year
-€11,532
Current portion of long-term debt
-€3,892
Cash 2025
€2,063
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,668,954 | €1,625,765 | -€43,189 | -2.6% |
| Fixed assets | 21/28 | €460,662 | €429,409 | -€31,253 | -6.8% |
| Tangible fixed assets | 22/27 | €460,477 | €429,224 | -€31,253 | -6.8% |
| Land and buildings | 22 | €309,417 | €296,658 | -€12,758 | -4.1% |
| Plant, machinery and equipment | 23 | €151,060 | €132,565 | -€18,495 | -12.2% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €1,208,292 | €1,196,356 | -€11,936 | -1.0% |
| Stocks and contracts in progress | 3 | €24,271 | €31,774 | +€7,503 | +30.9% |
| Stocks | 30/36 | €24,271 | €31,774 | +€7,503 | +30.9% |
| Amounts receivable within one year | 40/41 | €36,047 | €26,755 | -€9,292 | -25.8% |
| Trade receivables | 40 | €26,963 | €6,648 | -€20,315 | -75.3% |
| Other amounts receivable | 41 | €9,084 | €20,107 | +€11,023 | +121.3% |
| Current investments | 50/53 | €1,135,764 | €1,135,764 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,195 | €2,063 | -€4,132 | -66.7% |
| Deferred charges and accrued income | 490/1 | €6,016 | - | -€6,016 | |
| Total equity and liabilities | 10/49 | €1,668,954 | €1,625,765 | -€43,189 | -2.6% |
| Equity | 10/15 | €327,040 | €279,333 | -€47,707 | -14.6% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Reserves | 13 | €769 | €769 | = | 0.0% |
| Non-distributable reserves | 130/1 | €769 | €769 | = | 0.0% |
| Reserves not available under the articles | 1311 | €769 | €769 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,729 | -€71,436 | -€47,707 | -201.1% |
| Amounts payable | 17/49 | €1,341,914 | €1,346,432 | +€4,518 | +0.3% |
| Amounts payable after more than one year | 17 | €762,966 | €751,434 | -€11,532 | -1.5% |
| Financial debts | 170/4 | €458,416 | €446,884 | -€11,532 | -2.5% |
| Other amounts payable | 178/9 | €304,550 | €304,550 | = | 0.0% |
| Amounts payable within one year | 42/48 | €578,948 | €594,827 | +€15,879 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €30,034 | €26,142 | -€3,892 | -13.0% |
| Trade debts | 44 | €98,332 | €102,567 | +€4,235 | +4.3% |
| Suppliers | 440/4 | €98,332 | €102,567 | +€4,235 | +4.3% |
| Taxes, remuneration and social security | 45 | €10,788 | €16,068 | +€5,280 | +48.9% |
| Taxes | 450/3 | €1,212 | €3,421 | +€2,210 | +182.4% |
| Remuneration and social security | 454/9 | €9,577 | €12,647 | +€3,070 | +32.1% |
| Other amounts payable | 47/48 | €439,794 | €450,050 | +€10,256 | +2.3% |
| Accrued charges and deferred income | 492/3 | - | €171 | +€171 | |
| Turnover | 70 | €167,055 | €167,959 | +€904 | +0.5% |
| Non-recurring operating income | 76A | €17 | - | -€17 | |
| Goods, raw materials, services and sundry goods | 60/61 | €106,411 | €86,476 | -€19,935 | -18.7% |
| Remuneration, social security and pensions | 62 | €69,686 | €69,649 | -€37 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,979 | €30,093 | +€9,114 | +43.4% |
| Other operating charges | 640/8 | €9,437 | €11,165 | +€1,728 | +18.3% |
| Non-recurring operating charges | 66A | - | €17 | +€17 | |
| Gross operating margin | 9900 | €60,728 | €81,555 | +€20,827 | +34.3% |
| Operating profit (loss) | 9901 | -€39,374 | -€29,370 | +€10,004 | +25.4% |
| Financial income | 75/76B | €8,454 | €6,286 | -€2,167 | -25.6% |
| Recurring financial income | 75 | €8,454 | €6,286 | -€2,167 | -25.6% |
| Non-recurring financial income | 76B | €8,454 | €6,286 | -€2,167 | -25.6% |
| Financial charges | 65/66B | €15,552 | €19,624 | +€4,071 | +26.2% |
| Recurring financial charges | 65 | €15,552 | €19,624 | +€4,071 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | -€46,473 | -€42,707 | +€3,766 | +8.1% |
| Income taxes | 67/77 | -€5,000 | €5,000 | +€10,000 | |
| Profit (loss) for the period | 9904 | -€41,473 | -€47,707 | -€6,234 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,473 | -€47,707 | -€6,234 | -15.0% |
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.