PLAST.SURG: 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.
PLAST.SURG
Largest movements
- Cash +€34,902
up €34,902 (+555%), from €6,289 to €41,191
mainly Receivables within one year (+€26,995) and Depreciation (+€14,772)
- Receivables within one year -€26,995
down €26,995 (-59.0%), from €45,768 to €18,774
of which Trade receivables: -€15,509
- Deferred charges and accrued income +€4,524
up €4,524 (+5.9%), from €76,591 to €81,115
- Tangible fixed assets -€4,479
down €4,479 (-9.2%), from €48,440 to €43,961
of which Furniture and vehicles: -€3,124
- Other debts +€5,303
new in 2025: €5,303
- Reserves +€3,664
up €3,664 (+3.3%), from €111,214 to €114,879
- Accrued charges and deferred income -€2,849
down €2,849 (-100%), from €2,849 to €0
- Tax, wage and social debts +€2,294
up €2,294 (+30.1%), from €7,617 to €9,912
of which Taxes: +€2,294
- Depreciation +€4,435
up €4,435 (+42.9%), from €10,337 to €14,772
- Turnover +€4,414
up €4,414 (+1.0%), from €429,525 to €433,939
- Gross operating margin +€4,396
up €4,396 (+22.5%), from €19,525 to €23,921
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 | €177,090 | €185,041 | +€7,952 | +4.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €48,440 | €43,961 | -€4,479 | -9.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €48,440 | €43,961 | -€4,479 | -9.2% |
| Plant, machinery and equipment | 23 | €10,352 | €8,997 | -€1,355 | -13.1% |
| Furniture and vehicles | 24 | €38,088 | €34,964 | -€3,124 | -8.2% |
| Current assets | 29/58 | €128,649 | €141,080 | +€12,431 | +9.7% |
| Amounts receivable within one year | 40/41 | €45,768 | €18,774 | -€26,995 | -59.0% |
| Trade receivables | 40 | €26,718 | €11,209 | -€15,509 | -58.0% |
| Other amounts receivable | 41 | €19,050 | €7,565 | -€11,486 | -60.3% |
| Cash at bank and in hand | 54/58 | €6,289 | €41,191 | +€34,902 | +555% |
| Deferred charges and accrued income | 490/1 | €76,591 | €81,115 | +€4,524 | +5.9% |
| Total equity and liabilities | 10/49 | €177,090 | €185,041 | +€7,952 | +4.5% |
| Equity | 10/15 | €160,625 | €164,289 | +€3,664 | +2.3% |
| Contributions | 10/11 | €49,400 | €49,400 | = | 0.0% |
| Capital | 10 | €49,400 | €49,400 | = | 0.0% |
| Issued capital | 100 | €61,800 | €61,800 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €111,214 | €114,879 | +€3,664 | +3.3% |
| Distributable reserves | 133 | €111,214 | €114,879 | +€3,664 | +3.3% |
| Profit (loss) carried forward | 14 | €11 | €11 | = | 0.0% |
| Amounts payable | 17/49 | €16,465 | €20,752 | +€4,287 | +26.0% |
| Amounts payable within one year | 42/48 | €13,616 | €20,752 | +€7,136 | +52.4% |
| Trade debts | 44 | €5,998 | €5,537 | -€461 | -7.7% |
| Suppliers | 440/4 | €5,998 | €5,537 | -€461 | -7.7% |
| Taxes, remuneration and social security | 45 | €7,617 | €9,912 | +€2,294 | +30.1% |
| Taxes | 450/3 | €7,617 | €9,912 | +€2,294 | +30.1% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | - | €5,303 | +€5,303 | |
| Accrued charges and deferred income | 492/3 | €2,849 | €0 | -€2,849 | -100% |
| Turnover | 70 | €429,525 | €433,939 | +€4,414 | +1.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €414,609 | €413,938 | -€671 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,337 | €14,772 | +€4,435 | +42.9% |
| Other operating charges | 640/8 | €1,379 | €1,281 | -€98 | -7.1% |
| Gross operating margin | 9900 | €19,525 | €23,921 | +€4,396 | +22.5% |
| Operating profit (loss) | 9901 | €7,809 | €7,868 | +€59 | +0.8% |
| Financial charges | 65/66B | €265 | €1,714 | +€1,449 | +548% |
| Recurring financial charges | 65 | €265 | €1,714 | +€1,449 | +548% |
| Profit (loss) for the period before taxes | 9903 | €7,545 | €6,154 | -€1,390 | -18.4% |
| Income taxes | 67/77 | €2,834 | €2,490 | -€344 | -12.1% |
| Profit (loss) for the period | 9904 | €4,711 | €3,664 | -€1,046 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,711 | €3,664 | -€1,046 | -22.2% |
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 28 October 2026 via checked.be.