T.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.
T.Plastic Surgery
Largest movements
- Receivables within one year -€226,335
down €226,335 (-31.4%), from €720,760 to €494,424
of which Trade receivables: -€258,151
- Cash +€131,662
up €131,662 (+192%), from €68,429 to €200,091
mainly Debts after one year (+€286,413) and Receivables within one year (+€226,335)
- Receivables after one year +€65,545
up €65,545 (+25.9%), from €252,636 to €318,181
- Tangible fixed assets +€24,702
up €24,702 (+3.2%), from €771,729 to €796,431
of which Other tangible fixed assets: +€22,585
- Current portion of long-term debt -€315,127
down €315,127 (-88.2%), from €357,422 to €42,294
- Debts after one year +€286,413
up €286,413 (+91.4%), from €313,222 to €599,635
- Trade debts -€202,642
down €202,642 (-41.0%), from €493,688 to €291,047
- Reserves +€110,900
up €110,900 (+25.0%), from €444,084 to €554,984
of which Distributable reserves: +€110,900
- Tax, wage and social debts +€88,779
up €88,779 (+98.3%), from €90,311 to €179,090
of which Taxes: +€88,779
- Gross operating margin +€176,858
up €176,858 (+131%), from €135,343 to €312,201
- Taxes +€62,289
up €62,289 (+474%), from €13,131 to €75,420
- Provisions +€34,900
up €34,900, from -€3,163 to €31,737
- Financial charges -€14,394
down €14,394 (-15.6%), from €92,508 to €78,113
- Depreciation +€8,806
up €8,806 (+126%), from €6,990 to €15,796
From the 31-12-2023 result to the 31-12-2024 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 31-12-2023 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2023 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,816,357 | €1,817,600 | +€1,243 | +0.1% |
| Fixed assets | 21/28 | €774,532 | €798,452 | +€23,920 | +3.1% |
| Intangible fixed assets | 21 | €2,803 | €2,021 | -€782 | -27.9% |
| Tangible fixed assets | 22/27 | €771,729 | €796,431 | +€24,702 | +3.2% |
| Land and buildings | 22 | €633,400 | €633,400 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,219 | €1,807 | -€1,412 | -43.9% |
| Furniture and vehicles | 24 | €23,083 | €18,385 | -€4,698 | -20.4% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | €7,873 | €30,458 | +€22,585 | +287% |
| Assets under construction and advance payments | 27 | €104,154 | €112,380 | +€8,226 | +7.9% |
| Current assets | 29/58 | €1,041,825 | €1,019,148 | -€22,677 | -2.2% |
| Amounts receivable after more than one year | 29 | €252,636 | €318,181 | +€65,545 | +25.9% |
| Other amounts receivable | 291 | €252,636 | €318,181 | +€65,545 | +25.9% |
| Amounts receivable within one year | 40/41 | €720,760 | €494,424 | -€226,335 | -31.4% |
| Trade receivables | 40 | €622,375 | €364,225 | -€258,151 | -41.5% |
| Other amounts receivable | 41 | €98,384 | €130,200 | +€31,815 | +32.3% |
| Cash at bank and in hand | 54/58 | €68,429 | €200,091 | +€131,662 | +192% |
| Deferred charges and accrued income | 490/1 | - | €6,451 | +€6,451 | |
| Total equity and liabilities | 10/49 | €1,816,357 | €1,817,600 | +€1,243 | +0.1% |
| Equity | 10/15 | €492,146 | €603,633 | +€111,487 | +22.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €444,084 | €554,984 | +€110,900 | +25.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €444,084 | €554,984 | +€110,900 | +25.0% |
| Profit (loss) carried forward | 14 | €41,862 | €42,449 | +€587 | +1.4% |
| Provisions and deferred taxes | 16 | €67,424 | €99,161 | +€31,737 | +47.1% |
| Provisions for liabilities and charges | 160/5 | €67,424 | €99,161 | +€31,737 | +47.1% |
| Other liabilities and charges | 164/5 | €67,424 | €99,161 | +€31,737 | +47.1% |
| Amounts payable | 17/49 | €1,256,787 | €1,114,807 | -€141,981 | -11.3% |
| Amounts payable after more than one year | 17 | €313,222 | €599,635 | +€286,413 | +91.4% |
| Financial debts | 170/4 | €313,222 | €599,635 | +€286,413 | +91.4% |
| Amounts payable within one year | 42/48 | €941,422 | €513,635 | -€427,786 | -45.4% |
| Current portion of amounts payable after more than one year | 42 | €357,422 | €42,294 | -€315,127 | -88.2% |
| Financial debts | 43 | - | €1,204 | +€1,204 | |
| Credit institutions | 430/8 | - | €1,204 | +€1,204 | |
| Trade debts | 44 | €493,688 | €291,047 | -€202,642 | -41.0% |
| Suppliers | 440/4 | €493,688 | €291,047 | -€202,642 | -41.0% |
| Taxes, remuneration and social security | 45 | €90,311 | €179,090 | +€88,779 | +98.3% |
| Taxes | 450/3 | €90,311 | €179,090 | +€88,779 | +98.3% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,144 | €1,537 | -€607 | -28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,990 | €15,796 | +€8,806 | +126% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€3,163 | €31,737 | +€34,900 | |
| Other operating charges | 640/8 | €165 | €4,758 | +€4,593 | +2,781% |
| Gross operating margin | 9900 | €135,343 | €312,201 | +€176,858 | +131% |
| Operating profit (loss) | 9901 | €131,351 | €259,909 | +€128,558 | +97.9% |
| Financial income | 75/76B | €1,479 | €5,111 | +€3,632 | +246% |
| Recurring financial income | 75 | €1,479 | €5,111 | +€3,632 | +246% |
| Financial charges | 65/66B | €92,508 | €78,113 | -€14,394 | -15.6% |
| Recurring financial charges | 65 | €92,508 | €78,113 | -€14,394 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €40,322 | €186,907 | +€146,584 | +364% |
| Income taxes | 67/77 | €13,131 | €75,420 | +€62,289 | +474% |
| Profit (loss) for the period | 9904 | €27,192 | €111,487 | +€84,295 | +310% |
| Profit (loss) for the period to be appropriated | 9905 | €27,192 | €111,487 | +€84,295 | +310% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.