ADV PLASTIC SURGERY: 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.
ADV PLASTIC SURGERY
Largest movements
- Current investments -€69,685
down €69,685 (-99.3%), from €70,206 to €521
- Tangible fixed assets -€31,065
down €31,065 (-32.4%), from €95,848 to €64,783
of which Furniture and vehicles: -€18,768
- Cash +€15,427
up €15,427 (+981%), from €1,573 to €17,000
mainly Current investments (+€69,685) and Depreciation (+€32,330)
- Deferred charges and accrued income -€12,238
down €12,238 (-86.4%), from €14,160 to €1,922
- Receivables within one year -€4,812
down €4,812 (-2.2%), from €221,217 to €216,405
of which Other amounts receivable: -€11,749
- Reserves -€44,640
down €44,640 (-43.8%), from €101,860 to €57,220
- Other debts +€27,200
up €27,200 (+77.8%), from €34,940 to €62,140
- Tax, wage and social debts -€27,113
down €27,113 (-52.5%), from €51,666 to €24,553
of which Taxes: -€26,139
- Debts after one year -€26,164
down €26,164 (-42.2%), from €61,951 to €35,787
- Trade debts -€13,796
down €13,796 (-43.1%), from €31,979 to €18,183
- Gross operating margin -€52,161
down €52,161 (-61.5%), from €84,835 to €32,674
- Taxes -€15,114
down €15,114 (-84.9%), from €17,793 to €2,679
- Depreciation +€2,069
up €2,069 (+6.8%), from €30,262 to €32,330
- Other operating charges +€1,862
up €1,862 (+52.9%), from €3,523 to €5,386
- Financial income -€1,427
down €1,427 (-19.2%), from €7,448 to €6,021
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 | €404,834 | €306,360 | -€98,474 | -24.3% |
| Fixed assets | 21/28 | €95,848 | €69,260 | -€26,589 | -27.7% |
| Intangible fixed assets | 21 | - | €4,476 | +€4,476 | |
| Tangible fixed assets | 22/27 | €95,848 | €64,783 | -€31,065 | -32.4% |
| Plant, machinery and equipment | 23 | €29,361 | €17,065 | -€12,297 | -41.9% |
| Furniture and vehicles | 24 | €66,487 | €47,719 | -€18,768 | -28.2% |
| Current assets | 29/58 | €308,985 | €237,100 | -€71,885 | -23.3% |
| Stocks and contracts in progress | 3 | €1,830 | €1,253 | -€577 | -31.5% |
| Stocks | 30/36 | €1,830 | €1,253 | -€577 | -31.5% |
| Amounts receivable within one year | 40/41 | €221,217 | €216,405 | -€4,812 | -2.2% |
| Trade receivables | 40 | €5,473 | €12,410 | +€6,937 | +127% |
| Other amounts receivable | 41 | €215,743 | €203,995 | -€11,749 | -5.4% |
| Current investments | 50/53 | €70,206 | €521 | -€69,685 | -99.3% |
| Cash at bank and in hand | 54/58 | €1,573 | €17,000 | +€15,427 | +981% |
| Deferred charges and accrued income | 490/1 | €14,160 | €1,922 | -€12,238 | -86.4% |
| Total equity and liabilities | 10/49 | €404,834 | €306,360 | -€98,474 | -24.3% |
| Equity | 10/15 | €177,398 | €125,563 | -€51,835 | -29.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €101,860 | €57,220 | -€44,640 | -43.8% |
| Distributable reserves | 133 | €101,860 | €57,220 | -€44,640 | -43.8% |
| Profit (loss) carried forward | 14 | €63,138 | €55,943 | -€7,195 | -11.4% |
| Amounts payable | 17/49 | €227,435 | €180,797 | -€46,638 | -20.5% |
| Amounts payable after more than one year | 17 | €61,951 | €35,787 | -€26,164 | -42.2% |
| Financial debts | 170/4 | €61,951 | €35,787 | -€26,164 | -42.2% |
| Amounts payable within one year | 42/48 | €159,391 | €145,010 | -€14,381 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €40,506 | €29,740 | -€10,765 | -26.6% |
| Financial debts | 43 | - | €10,394 | +€10,394 | |
| Credit institutions | 430/8 | - | €10,394 | +€10,394 | |
| Trade debts | 44 | €31,979 | €18,183 | -€13,796 | -43.1% |
| Suppliers | 440/4 | €31,979 | €18,183 | -€13,796 | -43.1% |
| Advances received on contracts in progress | 46 | €300 | €0 | -€300 | -100% |
| Taxes, remuneration and social security | 45 | €51,666 | €24,553 | -€27,113 | -52.5% |
| Taxes | 450/3 | €48,166 | €22,027 | -€26,139 | -54.3% |
| Remuneration and social security | 454/9 | €3,500 | €2,526 | -€974 | -27.8% |
| Other amounts payable | 47/48 | €34,940 | €62,140 | +€27,200 | +77.8% |
| Accrued charges and deferred income | 492/3 | €6,093 | €0 | -€6,093 | -100% |
| Non-recurring operating income | 76A | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,262 | €32,330 | +€2,069 | +6.8% |
| Other operating charges | 640/8 | €3,523 | €5,386 | +€1,862 | +52.9% |
| Non-recurring operating charges | 66A | €534 | €38 | -€496 | -92.9% |
| Gross operating margin | 9900 | €84,835 | €32,674 | -€52,161 | -61.5% |
| Operating profit (loss) | 9901 | €50,515 | -€5,080 | -€55,595 | |
| Financial income | 75/76B | €7,448 | €6,021 | -€1,427 | -19.2% |
| Recurring financial income | 75 | €7,448 | €6,021 | -€1,427 | -19.2% |
| Financial charges | 65/66B | €6,796 | €5,457 | -€1,339 | -19.7% |
| Recurring financial charges | 65 | €6,796 | €5,457 | -€1,339 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €51,167 | -€4,516 | -€55,683 | |
| Income taxes | 67/77 | €17,793 | €2,679 | -€15,114 | -84.9% |
| Profit (loss) for the period | 9904 | €33,374 | -€7,195 | -€40,569 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,374 | -€7,195 | -€40,569 |
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 20 October 2026 via checked.be.