BOVY 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.
BOVY PLASTIC SURGERY
Largest movements
- Cash -€866
no longer reported in 2025 (was €866)
mainly Net result for the year (-€25,037) and Trade debts (-€7,606)
- Tangible fixed assets -€467
no longer reported in 2025 (was €467)
- Profit (loss) carried forward -€25,037
down €25,037 (-19.7%), from -€127,071 to -€152,108
- Short-term financial debts +€22,991
up €22,991 (+1,244%), from €1,848 to €24,839
- Other debts +€8,318
up €8,318 (+8.3%), from €100,254 to €108,572
- Trade debts -€7,606
down €7,606 (-98.7%), from €7,702 to €97
- Gross operating margin -€2,395
down €2,395 (-12.1%), from -€19,820 to -€22,215
- Other operating charges -€1,012
down €1,012 (-59.1%), from €1,712 to €700
- Depreciation -€330
down €330 (-41.4%), from €797 to €467
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 | €1,333 | - | -€1,333 | |
| Fixed assets | 21/28 | €467 | - | -€467 | |
| Tangible fixed assets | 22/27 | €467 | - | -€467 | |
| Furniture and vehicles | 24 | €467 | - | -€467 | |
| Current assets | 29/58 | €866 | - | -€866 | |
| Cash at bank and in hand | 54/58 | €866 | - | -€866 | |
| Total equity and liabilities | 10/49 | €1,333 | - | -€1,333 | |
| Equity | 10/15 | -€108,471 | -€133,508 | -€25,037 | -23.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,071 | -€152,108 | -€25,037 | -19.7% |
| Amounts payable | 17/49 | €109,804 | €133,508 | +€23,704 | +21.6% |
| Amounts payable within one year | 42/48 | €109,804 | €133,508 | +€23,704 | +21.6% |
| Financial debts | 43 | €1,848 | €24,839 | +€22,991 | +1,244% |
| Credit institutions | 430/8 | €1,848 | €24,839 | +€22,991 | +1,244% |
| Trade debts | 44 | €7,702 | €97 | -€7,606 | -98.7% |
| Suppliers | 440/4 | €7,702 | €97 | -€7,606 | -98.7% |
| Other amounts payable | 47/48 | €100,254 | €108,572 | +€8,318 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €797 | €467 | -€330 | -41.4% |
| Other operating charges | 640/8 | €1,712 | €700 | -€1,012 | -59.1% |
| Gross operating margin | 9900 | -€19,820 | -€22,215 | -€2,395 | -12.1% |
| Operating profit (loss) | 9901 | -€22,329 | -€23,382 | -€1,053 | -4.7% |
| Financial charges | 65/66B | €1,434 | €1,655 | +€221 | +15.4% |
| Recurring financial charges | 65 | €1,434 | €1,655 | +€221 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | -€23,763 | -€25,037 | -€1,274 | -5.4% |
| Profit (loss) for the period | 9904 | -€23,763 | -€25,037 | -€1,274 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,763 | -€25,037 | -€1,274 | -5.4% |
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 22 October 2026 via checked.be.