VDS DERMA: 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.
VDS DERMA
Largest movements
- Tangible fixed assets +€43,221
up €43,221 (+580.0%), from €7,452 to €50,674
of which Furniture and vehicles: +€23,784
- Cash +€41,383
up €41,383 (+500.3%), from €8,272 to €49,655
mainly Net result for the year (+€47,678) and Other debts (+€28,935)
- Deferred charges and accrued income +€1,639
new in 2025: €1,639
- Receivables within one year +€1,200
new in 2025: €1,200
- Reserves +€36,775
new in 2025: €36,775
- Other debts +€28,935
up €28,935 (+220.8%), from €13,103 to €42,038
- Tax, wage and social debts +€12,190
new in 2025: €12,190
- Profit (loss) carried forward +€10,070
up €10,070, from -€10,070 to €0
- Gross operating margin +€77,957
up €77,957, from -€9,092 to €68,865
- Taxes +€10,906
new in 2025: €10,906
- Depreciation +€8,569
up €8,569 (+1044.9%), from €820 to €9,389
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 | €15,725 | €103,167 | +€87,442 | +556.1% |
| Fixed assets | 21/28 | €7,452 | €50,674 | +€43,221 | +580.0% |
| Tangible fixed assets | 22/27 | €7,452 | €50,674 | +€43,221 | +580.0% |
| Land and buildings | 22 | €6,125 | €6,125 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,327 | €7,028 | +€5,701 | +429.4% |
| Furniture and vehicles | 24 | - | €23,784 | +€23,784 | |
| Other tangible fixed assets | 26 | - | €13,737 | +€13,737 | |
| Current assets | 29/58 | €8,272 | €52,493 | +€44,221 | +534.6% |
| Amounts receivable within one year | 40/41 | - | €1,200 | +€1,200 | |
| Trade receivables | 40 | - | €1,200 | +€1,200 | |
| Cash at bank and in hand | 54/58 | €8,272 | €49,655 | +€41,383 | +500.3% |
| Deferred charges and accrued income | 490/1 | - | €1,639 | +€1,639 | |
| Total equity and liabilities | 10/49 | €15,725 | €103,167 | +€87,442 | +556.1% |
| Equity | 10/15 | -€70 | €46,775 | +€46,845 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €36,775 | +€36,775 | |
| Distributable reserves | 133 | - | €36,775 | +€36,775 | |
| Profit (loss) carried forward | 14 | -€10,070 | €0 | +€10,070 | |
| Amounts payable | 17/49 | €15,794 | €56,392 | +€40,597 | +257.0% |
| Amounts payable within one year | 42/48 | €15,781 | €56,392 | +€40,610 | +257.3% |
| Trade debts | 44 | €2,678 | €2,163 | -€515 | -19.2% |
| Suppliers | 440/4 | €2,678 | €2,163 | -€515 | -19.2% |
| Taxes, remuneration and social security | 45 | - | €12,190 | +€12,190 | |
| Taxes | 450/3 | - | €12,190 | +€12,190 | |
| Other amounts payable | 47/48 | €13,103 | €42,038 | +€28,935 | +220.8% |
| Accrued charges and deferred income | 492/3 | €13 | €0 | -€13 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €820 | €9,389 | +€8,569 | +1044.9% |
| Other operating charges | 640/8 | €50 | €727 | +€676 | +1339.9% |
| Non-recurring operating charges | 66A | - | €58 | +€58 | |
| Gross operating margin | 9900 | -€9,092 | €68,865 | +€77,957 | |
| Operating profit (loss) | 9901 | -€9,963 | €58,692 | +€68,654 | |
| Financial charges | 65/66B | €107 | €107 | +€1 | +0.7% |
| Recurring financial charges | 65 | €107 | €107 | +€1 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,070 | €58,584 | +€68,654 | |
| Income taxes | 67/77 | - | €10,906 | +€10,906 | |
| Profit (loss) for the period | 9904 | -€10,070 | €47,678 | +€57,747 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,070 | €47,678 | +€57,747 |
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 7 October 2026 via checked.be.