AURORE LAFOSSE PLASTIC SURGERY: what changed
AURORE LAFOSSE PLASTIC SURGERY
Largest movements
- Cash -€55,771
down €55,771 (-41.1%), from €135,695 to €79,924
mainly Investment in fixed assets (net) (-€68,932) and Debts after one year (-€45,753)
- Financial fixed assets +€50,000
new in 2025: €50,000
- Current investments +€27,782
up €27,782 (+32.5%), from €85,471 to €113,253
- Intangible fixed assets -€25,000
down €25,000 (-26.7%), from €93,630 to €68,630
- Receivables within one year +€15,797
up €15,797 (+65.6%), from €24,092 to €39,890
of which Other amounts receivable: +€36,298
- Reserves +€74,226
up €74,226 (+27.9%), from €265,664 to €339,891
- Debts after one year -€45,753
no longer reported in 2025 (was €45,753)
- Advances received -€26,984
no longer reported in 2025 (was €26,984)
- Trade debts +€21,020
up €21,020 (+2,783%), from €755 to €21,775
- Current portion of long-term debt -€10,323
down €10,323 (-18.4%), from €56,076 to €45,753
- Gross operating margin -€55,784
down €55,784 (-19.2%), from €290,723 to €234,939
- Taxes -€17,598
down €17,598 (-45.8%), from €38,447 to €20,849
- Financial charges +€13,372
up €13,372 (+18.5%), from €72,268 to €85,639
- Financial income -€8,212
down €8,212 (-96.7%), from €8,494 to €282
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €442,005 | €458,452 | +€16,447 | +3.7% |
| Fixed assets | 21/28 | €174,938 | €191,117 | +€16,179 | +9.2% |
| Intangible fixed assets | 21 | €93,630 | €68,630 | -€25,000 | -26.7% |
| Tangible fixed assets | 22/27 | €81,308 | €72,487 | -€8,821 | -10.8% |
| Land and buildings | 22 | €30,644 | €25,638 | -€5,006 | -16.3% |
| Plant, machinery and equipment | 23 | €12,528 | €22,788 | +€10,260 | +81.9% |
| Furniture and vehicles | 24 | €38,137 | €24,062 | -€14,075 | -36.9% |
| Financial fixed assets | 28 | - | €50,000 | +€50,000 | |
| Current assets | 29/58 | €267,067 | €267,335 | +€268 | +0.1% |
| Amounts receivable within one year | 40/41 | €24,092 | €39,890 | +€15,797 | +65.6% |
| Trade receivables | 40 | €23,901 | €3,400 | -€20,501 | -85.8% |
| Other amounts receivable | 41 | €191 | €36,490 | +€36,298 | +18,957% |
| Current investments | 50/53 | €85,471 | €113,253 | +€27,782 | +32.5% |
| Cash at bank and in hand | 54/58 | €135,695 | €79,924 | -€55,771 | -41.1% |
| Deferred charges and accrued income | 490/1 | €21,809 | €34,269 | +€12,459 | +57.1% |
| Total equity and liabilities | 10/49 | €442,005 | €458,452 | +€16,447 | +3.7% |
| Equity | 10/15 | €284,264 | €358,491 | +€74,226 | +26.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €265,664 | €339,891 | +€74,226 | +27.9% |
| Distributable reserves | 133 | €265,664 | €339,891 | +€74,226 | +27.9% |
| Amounts payable | 17/49 | €157,741 | €99,962 | -€57,779 | -36.6% |
| Amounts payable after more than one year | 17 | €45,753 | - | -€45,753 | |
| Financial debts | 170/4 | €45,753 | - | -€45,753 | |
| Amounts payable within one year | 42/48 | €111,988 | €99,962 | -€12,026 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €56,076 | €45,753 | -€10,323 | -18.4% |
| Trade debts | 44 | €755 | €21,775 | +€21,020 | +2,783% |
| Suppliers | 440/4 | €755 | €21,775 | +€21,020 | +2,783% |
| Advances received on contracts in progress | 46 | €26,984 | - | -€26,984 | |
| Taxes, remuneration and social security | 45 | €11,513 | €14,229 | +€2,716 | +23.6% |
| Taxes | 450/3 | €11,513 | €10,229 | -€1,284 | -11.2% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €16,659 | €18,205 | +€1,546 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,639 | €52,753 | -€2,887 | -5.2% |
| Other operating charges | 640/8 | €2,197 | €1,754 | -€443 | -20.1% |
| Gross operating margin | 9900 | €290,723 | €234,939 | -€55,784 | -19.2% |
| Operating profit (loss) | 9901 | €232,887 | €180,432 | -€52,454 | -22.5% |
| Financial income | 75/76B | €8,494 | €282 | -€8,212 | -96.7% |
| Recurring financial income | 75 | €8,494 | €282 | -€8,212 | -96.7% |
| Financial charges | 65/66B | €72,268 | €85,639 | +€13,372 | +18.5% |
| Recurring financial charges | 65 | €72,268 | €85,639 | +€13,372 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €169,113 | €95,075 | -€74,038 | -43.8% |
| Income taxes | 67/77 | €38,447 | €20,849 | -€17,598 | -45.8% |
| Profit (loss) for the period | 9904 | €130,666 | €74,226 | -€56,440 | -43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €130,666 | €74,226 | -€56,440 | -43.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.