FACE CLINIC: 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.
FACE CLINIC
Largest movements
- Tangible fixed assets -€134,876
down €134,876 (-8.4%), from €1.6m to €1.5m
of which Land and buildings: -€110,416
- Receivables within one year +€18,848
up €18,848 (+637%), from €2,959 to €21,807
of which Other amounts receivable: +€18,848
- Other debts +€414,734
up €414,734 (+644%), from €64,351 to €479,085
- Profit (loss) carried forward -€281,189
down €281,189 (-29.4%), from €956,128 to €674,939
- Trade debts -€91,913
down €91,913 (-89.8%), from €102,378 to €10,465
- Current portion of long-term debt -€90,403
down €90,403 (-74.4%), from €121,434 to €31,031
- Tax, wage and social debts -€33,192
down €33,192 (-34.4%), from €96,579 to €63,388
- Gross operating margin -€52,226
down €52,226 (-7.6%), from €686,062 to €633,837
- Depreciation +€35,287
up €35,287 (+21.0%), from €167,677 to €202,964
- Taxes -€22,236
down €22,236 (-18.0%), from €123,388 to €101,152
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 | €1,723,829 | €1,607,003 | -€116,827 | -6.8% |
| Fixed assets | 21/28 | €1,598,187 | €1,462,998 | -€135,189 | -8.5% |
| Intangible fixed assets | 21 | €313 | - | -€313 | |
| Tangible fixed assets | 22/27 | €1,596,473 | €1,461,598 | -€134,876 | -8.4% |
| Land and buildings | 22 | €1,182,598 | €1,072,182 | -€110,416 | -9.3% |
| Plant, machinery and equipment | 23 | €297,798 | €308,978 | +€11,180 | +3.8% |
| Furniture and vehicles | 24 | €106,594 | €72,476 | -€34,119 | -32.0% |
| Other tangible fixed assets | 26 | €9,483 | €7,962 | -€1,521 | -16.0% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €125,643 | €144,005 | +€18,362 | +14.6% |
| Amounts receivable within one year | 40/41 | €2,959 | €21,807 | +€18,848 | +637% |
| Trade receivables | 40 | €2,959 | €2,959 | = | 0.0% |
| Other amounts receivable | 41 | - | €18,848 | +€18,848 | |
| Cash at bank and in hand | 54/58 | €119,063 | €108,611 | -€10,452 | -8.8% |
| Deferred charges and accrued income | 490/1 | €3,620 | €13,586 | +€9,967 | +275% |
| Total equity and liabilities | 10/49 | €1,723,829 | €1,607,003 | -€116,827 | -6.8% |
| Equity | 10/15 | €976,588 | €695,399 | -€281,189 | -28.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €956,128 | €674,939 | -€281,189 | -29.4% |
| Amounts payable | 17/49 | €747,241 | €911,604 | +€164,363 | +22.0% |
| Amounts payable after more than one year | 17 | €358,666 | €327,635 | -€31,031 | -8.7% |
| Financial debts | 170/4 | €358,666 | €327,635 | -€31,031 | -8.7% |
| Amounts payable within one year | 42/48 | €388,575 | €583,969 | +€195,394 | +50.3% |
| Current portion of amounts payable after more than one year | 42 | €121,434 | €31,031 | -€90,403 | -74.4% |
| Financial debts | 43 | €3,832 | - | -€3,832 | |
| Credit institutions | 430/8 | €3,832 | - | -€3,832 | |
| Trade debts | 44 | €102,378 | €10,465 | -€91,913 | -89.8% |
| Suppliers | 440/4 | €102,378 | €10,465 | -€91,913 | -89.8% |
| Taxes, remuneration and social security | 45 | €96,579 | €63,388 | -€33,192 | -34.4% |
| Taxes | 450/3 | €96,579 | €63,388 | -€33,192 | -34.4% |
| Other amounts payable | 47/48 | €64,351 | €479,085 | +€414,734 | +644% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167,677 | €202,964 | +€35,287 | +21.0% |
| Other operating charges | 640/8 | €3,794 | €1,489 | -€2,305 | -60.8% |
| Gross operating margin | 9900 | €686,062 | €633,837 | -€52,226 | -7.6% |
| Operating profit (loss) | 9901 | €514,592 | €429,384 | -€85,208 | -16.6% |
| Financial income | 75/76B | €710 | €535 | -€175 | -24.7% |
| Recurring financial income | 75 | €323 | €9 | -€314 | -97.2% |
| Non-recurring financial income | 76B | €388 | €526 | +€138 | +35.6% |
| Financial charges | 65/66B | €10,551 | €9,956 | -€595 | -5.6% |
| Recurring financial charges | 65 | €10,551 | €9,956 | -€595 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €504,751 | €419,963 | -€84,789 | -16.8% |
| Income taxes | 67/77 | €123,388 | €101,152 | -€22,236 | -18.0% |
| Profit (loss) for the period | 9904 | €381,364 | €318,811 | -€62,553 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €381,364 | €318,811 | -€62,553 | -16.4% |
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 24 October 2026 via checked.be.