DR Misani, 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.
"DR Misani, Plastic Surgery"
Largest movements
- Receivables after one year +€480,000
new in 2025: €480,000
- Cash -€38,800
down €38,800 (-24.2%), from €160,140 to €121,340
mainly Receivables after one year (-€480,000) and Other debts (-€226,608)
- Receivables within one year -€21,013
down €21,013 (-9.2%), from €227,876 to €206,863
of which Trade receivables: -€117,018
- Tangible fixed assets -€15,083
down €15,083 (-9.7%), from €155,233 to €140,149
of which Land and buildings: -€12,454
- Debts after one year +€465,935
up €465,935 (+649%), from €71,784 to €537,719
- Other debts -€226,608
down €226,608 (-87.2%), from €259,758 to €33,150
- Profit (loss) carried forward +€172,248
up €172,248 (+224%), from €76,790 to €249,038
- Short-term financial debts -€29,278
down €29,278 (-49.0%), from €59,756 to €30,478
- Tax, wage and social debts +€19,066
up €19,066 (+48.0%), from €39,757 to €58,823
- Gross operating margin -€124,426
down €124,426 (-29.6%), from €420,680 to €296,253
- Taxes -€27,361
down €27,361 (-27.7%), from €98,918 to €71,557
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 | €543,715 | €948,958 | +€405,243 | +74.5% |
| Fixed assets | 21/28 | €155,233 | €140,149 | -€15,083 | -9.7% |
| Tangible fixed assets | 22/27 | €155,233 | €140,149 | -€15,083 | -9.7% |
| Land and buildings | 22 | €136,471 | €124,017 | -€12,454 | -9.1% |
| Plant, machinery and equipment | 23 | €7,168 | €7,604 | +€436 | +6.1% |
| Furniture and vehicles | 24 | €1,956 | €534 | -€1,422 | -72.7% |
| Other tangible fixed assets | 26 | €9,638 | €7,995 | -€1,643 | -17.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €388,482 | €808,809 | +€420,327 | +108% |
| Amounts receivable after more than one year | 29 | - | €480,000 | +€480,000 | |
| Other amounts receivable | 291 | - | €480,000 | +€480,000 | |
| Amounts receivable within one year | 40/41 | €227,876 | €206,863 | -€21,013 | -9.2% |
| Trade receivables | 40 | €119,451 | €2,434 | -€117,018 | -98.0% |
| Other amounts receivable | 41 | €108,425 | €204,430 | +€96,005 | +88.5% |
| Cash at bank and in hand | 54/58 | €160,140 | €121,340 | -€38,800 | -24.2% |
| Deferred charges and accrued income | 490/1 | €467 | €606 | +€140 | +29.9% |
| Total equity and liabilities | 10/49 | €543,715 | €948,958 | +€405,243 | +74.5% |
| Equity | 10/15 | €97,250 | €269,498 | +€172,248 | +177% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,790 | €249,038 | +€172,248 | +224% |
| Amounts payable | 17/49 | €446,465 | €679,460 | +€232,995 | +52.2% |
| Amounts payable after more than one year | 17 | €71,784 | €537,719 | +€465,935 | +649% |
| Financial debts | 170/4 | €71,784 | €537,719 | +€465,935 | +649% |
| Amounts payable within one year | 42/48 | €374,681 | €141,741 | -€232,939 | -62.2% |
| Current portion of amounts payable after more than one year | 42 | €13,923 | €14,065 | +€143 | +1.0% |
| Financial debts | 43 | €59,756 | €30,478 | -€29,278 | -49.0% |
| Credit institutions | 430/8 | €59,756 | €30,478 | -€29,278 | -49.0% |
| Trade debts | 44 | €1,487 | €5,225 | +€3,738 | +251% |
| Suppliers | 440/4 | €1,487 | €5,225 | +€3,738 | +251% |
| Taxes, remuneration and social security | 45 | €39,757 | €58,823 | +€19,066 | +48.0% |
| Taxes | 450/3 | €39,757 | €58,823 | +€19,066 | +48.0% |
| Other amounts payable | 47/48 | €259,758 | €33,150 | -€226,608 | -87.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,198 | €17,507 | +€1,309 | +8.1% |
| Other operating charges | 640/8 | €1,598 | €3,035 | +€1,437 | +89.9% |
| Gross operating margin | 9900 | €420,680 | €296,253 | -€124,426 | -29.6% |
| Operating profit (loss) | 9901 | €402,884 | €275,712 | -€127,172 | -31.6% |
| Financial income | 75/76B | €104 | €2,956 | +€2,852 | +2,746% |
| Recurring financial income | 75 | €104 | €2,956 | +€2,852 | +2,746% |
| Financial charges | 65/66B | €6,160 | €2,862 | -€3,298 | -53.5% |
| Recurring financial charges | 65 | €6,160 | €2,862 | -€3,298 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | €396,828 | €275,806 | -€121,022 | -30.5% |
| Income taxes | 67/77 | €98,918 | €71,557 | -€27,361 | -27.7% |
| Profit (loss) for the period | 9904 | €297,910 | €204,248 | -€93,662 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €297,910 | €204,248 | -€93,662 | -31.4% |
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 30 October 2026 via checked.be.