JDS DERMATO: 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.
JDS DERMATO
Largest movements
- Cash -€114,103
down €114,103 (-78.2%), from €145,849 to €31,747
mainly Contributions, distributions and other (-€284,945) and Current investments (-€50,000)
- Receivables within one year -€55,290
down €55,290 (-74.2%), from €74,557 to €19,267
of which Trade receivables: -€57,271
- Current investments +€50,000
new in 2025: €50,000
- Tangible fixed assets +€8,410
up €8,410 (+697%), from €1,207 to €9,617
of which Other tangible fixed assets: +€9,384
- Reserves -€180,345
down €180,345 (-100%), from €180,345 to €0
- Other debts +€85,123
up €85,123 (+2,213%), from €3,846 to €88,969
- Tax, wage and social debts -€17,320
down €17,320 (-52.5%), from €33,010 to €15,690
- Gross operating margin -€7,932
down €7,932 (-5.4%), from €145,639 to €137,707
- Taxes -€1,991
down €1,991 (-6.0%), from €33,010 to €31,019
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 | €221,789 | €110,929 | -€110,860 | -50.0% |
| Fixed assets | 21/28 | €1,207 | €9,617 | +€8,410 | +697% |
| Tangible fixed assets | 22/27 | €1,207 | €9,617 | +€8,410 | +697% |
| Plant, machinery and equipment | 23 | €406 | €0 | -€406 | -100% |
| Furniture and vehicles | 24 | €801 | €233 | -€568 | -70.9% |
| Other tangible fixed assets | 26 | - | €9,384 | +€9,384 | |
| Current assets | 29/58 | €220,581 | €101,312 | -€119,270 | -54.1% |
| Amounts receivable within one year | 40/41 | €74,557 | €19,267 | -€55,290 | -74.2% |
| Trade receivables | 40 | €74,557 | €17,286 | -€57,271 | -76.8% |
| Other amounts receivable | 41 | - | €1,981 | +€1,981 | |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €145,849 | €31,747 | -€114,103 | -78.2% |
| Deferred charges and accrued income | 490/1 | €176 | €298 | +€122 | +69.5% |
| Total equity and liabilities | 10/49 | €221,789 | €110,929 | -€110,860 | -50.0% |
| Equity | 10/15 | €183,345 | €3,000 | -€180,345 | -98.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €180,345 | €0 | -€180,345 | -100% |
| Distributable reserves | 133 | €180,345 | €0 | -€180,345 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €38,444 | €107,929 | +€69,485 | +181% |
| Amounts payable within one year | 42/48 | €37,644 | €105,849 | +€68,205 | +181% |
| Trade debts | 44 | €788 | €1,190 | +€402 | +51.1% |
| Suppliers | 440/4 | €788 | €1,190 | +€402 | +51.1% |
| Taxes, remuneration and social security | 45 | €33,010 | €15,690 | -€17,320 | -52.5% |
| Taxes | 450/3 | €33,010 | €15,690 | -€17,320 | -52.5% |
| Other amounts payable | 47/48 | €3,846 | €88,969 | +€85,123 | +2,213% |
| Accrued charges and deferred income | 492/3 | €800 | €2,080 | +€1,280 | +160% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,505 | €1,200 | -€304 | -20.2% |
| Other operating charges | 640/8 | €302 | €745 | +€443 | +147% |
| Gross operating margin | 9900 | €145,639 | €137,707 | -€7,932 | -5.4% |
| Operating profit (loss) | 9901 | €143,833 | €135,762 | -€8,071 | -5.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €79 | €143 | +€64 | +81.4% |
| Recurring financial charges | 65 | €79 | €143 | +€64 | +81.4% |
| Profit (loss) for the period before taxes | 9903 | €143,754 | €135,619 | -€8,135 | -5.7% |
| Income taxes | 67/77 | €33,010 | €31,019 | -€1,991 | -6.0% |
| Profit (loss) for the period | 9904 | €110,744 | €104,600 | -€6,144 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €110,744 | €104,600 | -€6,144 | -5.5% |
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 21 October 2026 via checked.be.