FACIAL 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.
FACIAL SURGERY
Largest movements
- Receivables within one year -€98,316
down €98,316 (-58.3%), from €168,694 to €70,377
of which Other amounts receivable: -€115,679
- Cash +€46,034
new in 2025: €46,034
mainly Other debts (+€218,204) and Net result for the year (+€188,608)
- Current investments -€40,029
no longer reported in 2025 (was €40,029)
- Deferred charges and accrued income +€23,985
up €23,985 (+181.5%), from €13,214 to €37,198
- Tangible fixed assets +€20,782
up €20,782 (+5.0%), from €416,488 to €437,270
of which Furniture and vehicles: +€27,570
- Reserves -€277,674
down €277,674 (-72.5%), from €383,000 to €105,326
of which Distributable reserves: -€382,924
- Other debts +€218,204
new in 2025: €218,204
- Tax, wage and social debts +€31,950
up €31,950 (+102.7%), from €31,100 to €63,050
- Trade debts +€26,874
up €26,874 (+399.8%), from €6,722 to €33,596
- Debts after one year -€23,862
down €23,862 (-10.6%), from €224,575 to €200,713
- Gross operating margin +€43,152
up €43,152 (+18.5%), from €233,044 to €276,195
- Financial income -€11,904
down €11,904 (-46.0%), from €25,852 to €13,948
- Taxes +€9,531
up €9,531 (+19.3%), from €49,369 to €58,900
- Depreciation +€7,661
up €7,661 (+26.6%), from €28,800 to €36,462
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.
Cash bridge derived
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 | €713,424 | €665,880 | -€47,544 | -6.7% |
| Fixed assets | 21/28 | €416,488 | €437,270 | +€20,782 | +5.0% |
| Tangible fixed assets | 22/27 | €416,488 | €437,270 | +€20,782 | +5.0% |
| Land and buildings | 22 | €279,273 | €272,485 | -€6,788 | -2.4% |
| Furniture and vehicles | 24 | €137,215 | €164,785 | +€27,570 | +20.1% |
| Current assets | 29/58 | €296,937 | €228,610 | -€68,326 | -23.0% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €168,694 | €70,377 | -€98,316 | -58.3% |
| Trade receivables | 40 | €53,015 | €70,377 | +€17,363 | +32.8% |
| Other amounts receivable | 41 | €115,679 | - | -€115,679 | |
| Current investments | 50/53 | €40,029 | - | -€40,029 | |
| Cash at bank and in hand | 54/58 | - | €46,034 | +€46,034 | |
| Deferred charges and accrued income | 490/1 | €13,214 | €37,198 | +€23,985 | +181.5% |
| Total equity and liabilities | 10/49 | €713,424 | €665,880 | -€47,544 | -6.7% |
| Equity | 10/15 | €401,735 | €123,926 | -€277,808 | -69.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €383,000 | €105,326 | -€277,674 | -72.5% |
| Tax-exempt reserves | 132 | - | €105,250 | +€105,250 | |
| Distributable reserves | 133 | €383,000 | €76 | -€382,924 | -100.0% |
| Profit (loss) carried forward | 14 | €135 | - | -€135 | |
| Amounts payable | 17/49 | €311,689 | €541,954 | +€230,264 | +73.9% |
| Amounts payable after more than one year | 17 | €224,575 | €200,713 | -€23,862 | -10.6% |
| Financial debts | 170/4 | €224,575 | €200,713 | -€23,862 | -10.6% |
| Amounts payable within one year | 42/48 | €85,453 | €340,687 | +€255,234 | +298.7% |
| Current portion of amounts payable after more than one year | 42 | €25,490 | €25,836 | +€346 | +1.4% |
| Financial debts | 43 | €22,142 | - | -€22,142 | |
| Credit institutions | 430/8 | €22,142 | - | -€22,142 | |
| Trade debts | 44 | €6,722 | €33,596 | +€26,874 | +399.8% |
| Suppliers | 440/4 | €6,722 | €33,596 | +€26,874 | +399.8% |
| Taxes, remuneration and social security | 45 | €31,100 | €63,050 | +€31,950 | +102.7% |
| Taxes | 450/3 | €31,100 | €63,050 | +€31,950 | +102.7% |
| Other amounts payable | 47/48 | - | €218,204 | +€218,204 | |
| Accrued charges and deferred income | 492/3 | €1,661 | €554 | -€1,107 | -66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,800 | €36,462 | +€7,661 | +26.6% |
| Other operating charges | 640/8 | €971 | €1,026 | +€55 | +5.6% |
| Gross operating margin | 9900 | €233,044 | €276,195 | +€43,152 | +18.5% |
| Operating profit (loss) | 9901 | €203,272 | €238,708 | +€35,436 | +17.4% |
| Financial income | 75/76B | €25,852 | €13,948 | -€11,904 | -46.0% |
| Recurring financial income | 75 | €25,852 | €13,948 | -€11,904 | -46.0% |
| Financial charges | 65/66B | €3,504 | €5,148 | +€1,643 | +46.9% |
| Recurring financial charges | 65 | €3,504 | €5,148 | +€1,643 | +46.9% |
| Profit (loss) for the period before taxes | 9903 | €225,620 | €247,508 | +€21,888 | +9.7% |
| Income taxes | 67/77 | €49,369 | €58,900 | +€9,531 | +19.3% |
| Profit (loss) for the period | 9904 | €176,251 | €188,608 | +€12,357 | +7.0% |
| Transfer to tax-exempt reserves | 689 | - | €105,250 | +€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €176,251 | €83,358 | -€92,893 | -52.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.