PLASTIC SURG CONSULT: what changed
What changed
PLASTIC SURG CONSULT
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€67,202
2024 · €50,565+€16,637
Equity
€447,802
2024 · €380,600+€67,202
Cash
€7,490
2024 · €260+€7,230
Balance sheet total
€869,238
2024 · €826,731+€42,507
Largest movements
Assets
- Receivables after one year +€69,237
up €69,237 (+45.9%), from €151,000 to €220,237
- Receivables within one year -€47,967
down €47,967 (-79.4%), from €60,440 to €12,474
- Tangible fixed assets +€21,789
up €21,789 (+3.6%), from €602,200 to €623,989
of which Furniture and vehicles: +€59,226
Equity and liabilities
- Reserves +€50,500
up €50,500 (+18.1%), from €279,360 to €329,860
of which Non-distributable reserves: +€50,500
- Debts after one year -€30,209
down €30,209 (-9.4%), from €321,585 to €291,377
- Profit (loss) carried forward +€16,702
up €16,702 (+18.8%), from €88,840 to €105,542
- Tax, wage and social debts +€14,891
up €14,891 (+46.4%), from €32,065 to €46,956
Income statement
- Gross operating margin +€24,174
up €24,174 (+16.6%), from €145,730 to €169,903
- Other operating charges +€13,600
up €13,600 (+312%), from €4,359 to €17,959
- Turnover -€11,694
down €11,694 (-3.2%), from €363,106 to €351,413
- Financial income +€10,341
up €10,341 (+148%), from €6,994 to €17,336
- Taxes +€8,168
up €8,168 (+38.1%), from €21,448 to €29,616
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€50,565
Gross operating margin
+€24,174
Depreciation
-€1,974
Provisions
+€5,000
Other operating charges
-€13,600
Financial income
+€10,341
Financial charges
+€864
Taxes
-€8,168
Result 2025
€67,202
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€125,158
Investment
-€83,912
Financing
-€34,016
Cash 2024
€260
From operations (derived)
+€125,158
Net result for the year
+€67,202
Depreciation
+€62,123
Receivables after one year
-€69,237
Receivables within one year
+€47,967
Deferred charges and accrued income
+€7,783
Provisions
-€5,000
Trade debts
+€7,268
Tax, wage and social debts
+€14,891
Other debts
-€7,839
Investment (derived)
-€83,912
Investment in fixed assets (net)
-€83,912
Financing
-€34,016
Debts after one year
-€30,209
Current portion of long-term debt
-€3,807
Cash 2025
€7,490
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €826,731 | €869,238 | +€42,507 | +5.1% |
| Fixed assets | 21/28 | €602,200 | €623,989 | +€21,789 | +3.6% |
| Tangible fixed assets | 22/27 | €602,200 | €623,989 | +€21,789 | +3.6% |
| Land and buildings | 22 | €566,396 | €528,600 | -€37,796 | -6.7% |
| Plant, machinery and equipment | 23 | €10,890 | €8,326 | -€2,564 | -23.5% |
| Furniture and vehicles | 24 | €18,914 | €78,140 | +€59,226 | +313% |
| Other tangible fixed assets | 26 | €6,000 | €6,000 | = | 0.0% |
| Assets under construction and advance payments | 27 | - | €2,923 | +€2,923 | |
| Current assets | 29/58 | €224,531 | €245,248 | +€20,718 | +9.2% |
| Amounts receivable after more than one year | 29 | €151,000 | €220,237 | +€69,237 | +45.9% |
| Other amounts receivable | 291 | €151,000 | €220,237 | +€69,237 | +45.9% |
| Amounts receivable within one year | 40/41 | €60,440 | €12,474 | -€47,967 | -79.4% |
| Trade receivables | 40 | €60,440 | €12,474 | -€47,967 | -79.4% |
| Cash at bank and in hand | 54/58 | €260 | €7,490 | +€7,230 | +2,783% |
| Deferred charges and accrued income | 490/1 | €12,831 | €5,048 | -€7,783 | -60.7% |
| Total equity and liabilities | 10/49 | €826,731 | €869,238 | +€42,507 | +5.1% |
| Equity | 10/15 | €380,600 | €447,802 | +€67,202 | +17.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €279,360 | €329,860 | +€50,500 | +18.1% |
| Non-distributable reserves | 130/1 | €144,860 | €195,360 | +€50,500 | +34.9% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €143,000 | €193,500 | +€50,500 | +35.3% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €97,000 | €97,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,840 | €105,542 | +€16,702 | +18.8% |
| Provisions and deferred taxes | 16 | €13,620 | €8,620 | -€5,000 | -36.7% |
| Provisions for liabilities and charges | 160/5 | €13,620 | €8,620 | -€5,000 | -36.7% |
| Environmental obligations | 163 | €13,620 | €8,620 | -€5,000 | -36.7% |
| Amounts payable | 17/49 | €432,511 | €412,816 | -€19,696 | -4.6% |
| Amounts payable after more than one year | 17 | €321,585 | €291,377 | -€30,209 | -9.4% |
| Financial debts | 170/4 | €321,585 | €291,377 | -€30,209 | -9.4% |
| Amounts payable within one year | 42/48 | €110,926 | €121,439 | +€10,513 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €62,290 | €58,483 | -€3,807 | -6.1% |
| Trade debts | 44 | €2,780 | €10,048 | +€7,268 | +261% |
| Suppliers | 440/4 | €2,780 | €10,048 | +€7,268 | +261% |
| Taxes, remuneration and social security | 45 | €32,065 | €46,956 | +€14,891 | +46.4% |
| Taxes | 450/3 | €32,065 | €46,956 | +€14,891 | +46.4% |
| Other amounts payable | 47/48 | €13,791 | €5,952 | -€7,839 | -56.8% |
| Turnover | 70 | €363,106 | €351,413 | -€11,694 | -3.2% |
| Non-recurring operating income | 76A | - | €27,181 | +€27,181 | |
| Goods, raw materials, services and sundry goods | 60/61 | €217,377 | €212,090 | -€5,287 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,149 | €62,123 | +€1,974 | +3.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€5,000 | -€5,000 | |
| Other operating charges | 640/8 | €4,359 | €17,959 | +€13,600 | +312% |
| Gross operating margin | 9900 | €145,730 | €169,903 | +€24,174 | +16.6% |
| Operating profit (loss) | 9901 | €81,222 | €94,822 | +€13,600 | +16.7% |
| Financial income | 75/76B | €6,994 | €17,336 | +€10,341 | +148% |
| Recurring financial income | 75 | €6,994 | €17,336 | +€10,341 | +148% |
| Financial charges | 65/66B | €16,203 | €15,339 | -€864 | -5.3% |
| Recurring financial charges | 65 | €16,203 | €15,339 | -€864 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €72,013 | €96,818 | +€24,805 | +34.4% |
| Income taxes | 67/77 | €21,448 | €29,616 | +€8,168 | +38.1% |
| Profit (loss) for the period | 9904 | €50,565 | €67,202 | +€16,637 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,565 | €67,202 | +€16,637 | +32.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.