MEDICA DERMIS: 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.
MEDICA DERMIS
Largest movements
- Tangible fixed assets -€19,632
down €19,632 (-5.9%), from €330,047 to €310,415
of which Land and buildings: -€10,531
- Cash +€4,570
up €4,570 (+76.4%), from €5,979 to €10,549
mainly Depreciation (+€19,632) and Net result for the year (+€5,674)
- Current portion of long-term debt -€13,041
down €13,041 (-45.3%), from €28,797 to €15,756
- Profit (loss) carried forward +€5,674
up €5,674 (+11.7%), from €48,375 to €54,048
- Debts after one year -€4,603
down €4,603 (-2.0%), from €232,454 to €227,851
- Gross operating margin +€20,499
up €20,499 (+205%), from €9,996 to €30,495
- Taxes -€7,669
down €7,669, from €3,144 to -€4,525
- Other operating charges +€2,728
new in 2025: €2,728
- Write-downs -€2,637
no longer reported in 2025 (was €2,637)
- Depreciation -€2,352
down €2,352 (-10.7%), from €21,984 to €19,632
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 | €336,026 | €323,437 | -€12,589 | -3.7% |
| Fixed assets | 21/28 | €330,047 | €310,415 | -€19,632 | -5.9% |
| Tangible fixed assets | 22/27 | €330,047 | €310,415 | -€19,632 | -5.9% |
| Land and buildings | 22 | €308,496 | €297,965 | -€10,531 | -3.4% |
| Plant, machinery and equipment | 23 | €7,093 | €4,143 | -€2,950 | -41.6% |
| Furniture and vehicles | 24 | €14,459 | €8,308 | -€6,151 | -42.5% |
| Current assets | 29/58 | €5,979 | €13,022 | +€7,043 | +118% |
| Amounts receivable within one year | 40/41 | - | €2,473 | +€2,473 | |
| Other amounts receivable | 41 | - | €2,473 | +€2,473 | |
| Cash at bank and in hand | 54/58 | €5,979 | €10,549 | +€4,570 | +76.4% |
| Total equity and liabilities | 10/49 | €336,026 | €323,437 | -€12,589 | -3.7% |
| Equity | 10/15 | €62,453 | €68,127 | +€5,674 | +9.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,679 | €1,679 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,679 | - | -€1,679 | |
| Reserves not available under the articles | 1311 | €1,679 | - | -€1,679 | |
| Distributable reserves | 133 | - | €1,679 | +€1,679 | |
| Profit (loss) carried forward | 14 | €48,375 | €54,048 | +€5,674 | +11.7% |
| Amounts payable | 17/49 | €273,573 | €255,310 | -€18,262 | -6.7% |
| Amounts payable after more than one year | 17 | €232,454 | €227,851 | -€4,603 | -2.0% |
| Financial debts | 170/4 | €232,454 | €227,851 | -€4,603 | -2.0% |
| Amounts payable within one year | 42/48 | €41,119 | €27,459 | -€13,660 | -33.2% |
| Current portion of amounts payable after more than one year | 42 | €28,797 | €15,756 | -€13,041 | -45.3% |
| Financial debts | 43 | €754 | - | -€754 | |
| Credit institutions | 430/8 | €754 | - | -€754 | |
| Trade debts | 44 | €924 | €262 | -€662 | -71.6% |
| Suppliers | 440/4 | €924 | €262 | -€662 | -71.6% |
| Taxes, remuneration and social security | 45 | €1,600 | €1,600 | = | 0.0% |
| Taxes | 450/3 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 47/48 | €9,044 | €9,841 | +€797 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,984 | €19,632 | -€2,352 | -10.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,637 | - | -€2,637 | |
| Other operating charges | 640/8 | - | €2,728 | +€2,728 | |
| Gross operating margin | 9900 | €9,996 | €30,495 | +€20,499 | +205% |
| Operating profit (loss) | 9901 | -€14,625 | €8,135 | +€22,760 | |
| Financial income | 75/76B | - | €754 | +€754 | |
| Recurring financial income | 75 | - | €754 | +€754 | |
| Financial charges | 65/66B | €6,461 | €7,741 | +€1,280 | +19.8% |
| Recurring financial charges | 65 | €6,461 | €7,741 | +€1,280 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | -€21,086 | €1,148 | +€22,234 | |
| Income taxes | 67/77 | €3,144 | -€4,525 | -€7,669 | |
| Profit (loss) for the period | 9904 | -€24,230 | €5,674 | +€29,904 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,230 | €5,674 | +€29,904 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.