Dermalux: 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.
Dermalux
Largest movements
- Cash +€13,120
up €13,120 (+18.1%), from €72,671 to €85,791
mainly Net result for the year (+€100,510) and Other debts (+€43,536)
- Tangible fixed assets +€5,868
new in 2025: €5,868
- Receivables within one year -€3,715
down €3,715 (-3.6%), from €102,714 to €98,998
- Profit (loss) carried forward -€49,237
no longer reported in 2025 (was €49,237)
- Other debts +€43,536
up €43,536 (+99.1%), from €43,917 to €87,453
- Tax, wage and social debts +€26,487
up €26,487 (+68.8%), from €38,525 to €65,012
- Advances received -€5,000
no longer reported in 2025 (was €5,000)
- Gross operating margin +€1,482
up €1,482 (+1.2%), from €126,108 to €127,589
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 | €175,760 | €191,033 | +€15,273 | +8.7% |
| Fixed assets | 21/28 | - | €5,868 | +€5,868 | |
| Tangible fixed assets | 22/27 | - | €5,868 | +€5,868 | |
| Furniture and vehicles | 24 | - | €5,868 | +€5,868 | |
| Current assets | 29/58 | €175,760 | €185,165 | +€9,405 | +5.4% |
| Amounts receivable within one year | 40/41 | €102,714 | €98,998 | -€3,715 | -3.6% |
| Trade receivables | 40 | €102,714 | €98,998 | -€3,715 | -3.6% |
| Cash at bank and in hand | 54/58 | €72,671 | €85,791 | +€13,120 | +18.1% |
| Deferred charges and accrued income | 490/1 | €376 | €376 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €175,760 | €191,033 | +€15,273 | +8.7% |
| Equity | 10/15 | €54,237 | €5,000 | -€49,237 | -90.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,237 | - | -€49,237 | |
| Amounts payable | 17/49 | €121,524 | €186,033 | +€64,510 | +53.1% |
| Amounts payable within one year | 42/48 | €121,524 | €186,033 | +€64,510 | +53.1% |
| Trade debts | 44 | €34,082 | €33,568 | -€514 | -1.5% |
| Suppliers | 440/4 | €34,082 | €33,568 | -€514 | -1.5% |
| Advances received on contracts in progress | 46 | €5,000 | - | -€5,000 | |
| Taxes, remuneration and social security | 45 | €38,525 | €65,012 | +€26,487 | +68.8% |
| Taxes | 450/3 | €38,525 | €65,012 | +€26,487 | +68.8% |
| Other amounts payable | 47/48 | €43,917 | €87,453 | +€43,536 | +99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €129 | +€129 | |
| Gross operating margin | 9900 | €126,108 | €127,589 | +€1,482 | +1.2% |
| Operating profit (loss) | 9901 | €126,108 | €127,460 | +€1,353 | +1.1% |
| Financial charges | 65/66B | €74 | €75 | +€1 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €126,034 | €127,385 | +€1,351 | +1.1% |
| Income taxes | 67/77 | €26,797 | €26,875 | +€78 | +0.3% |
| Profit (loss) for the period | 9904 | €99,237 | €100,510 | +€1,273 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €99,237 | €100,510 | +€1,273 | +1.3% |
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 3 October 2026 via checked.be.