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Sector benchmark

Where does a company stand against its sector? Every ratio over five fiscal years, with its place among its peers and what that means, ready to print for your client.

Sector benchmark

TIMING

BE 0452.178.564
NACE 90.201, Performing arts by independent artists
NACE division 90, Arts creation and performing arts activities all sizesfiscal years 2021 to 20251,022 to 2,985 sector peers per ratio

Summary

fiscal year 2025

TIMING does better than half of its sector on 5 of the 8 ratios compared.

most favourable quarter above the median below the median least favourable quarter
Strongest points
  • Solvencybetter than 95%
  • Current ratiobetter than 95%
  • Working-capital ratiobetter than 95%
Points to watch
  • Interest coveragebetter than 10%
  • Return on equitybetter than 32%
  • Return on assetsbetter than 40%

Solvency and debt

How soundly the company is financed.
Solvency
98.4%▲2025

Solvency is above 95% of 2,697 sector peers: in the most favourable quarter.

Position against the sector stable since 2021.

20212022202320242025
Debt to equity
0.02▼2025

Debt to equity is below 85% of 2,653 sector peers: in the most favourable quarter.

Position against the sector stable since 2021.

20212022202320242025
Long-term debt ratio
0.01▼2025

The long-term debt ratio is below 78% of 1,022 sector peers: in the most favourable quarter.

Position against the sector stable since 2021.

20212022202320242025
Interest coverage
-14.61▲2024

Interest coverage is below 90% of 2,881 sector peers: in the least favourable quarter.

Position against the sector improving since 2021.

20212022202320242025

Liquidity

Whether it can pay its short-term bills.
Current ratio
28.76▼2023

The current ratio is above 95% of 2,985 sector peers: in the most favourable quarter.

Position against the sector stable since 2021.

20212022202320242025
Working-capital ratio
92.0%▲2025

The working-capital ratio is above 95% of 2,685 sector peers: in the most favourable quarter.

Position against the sector stable since 2021.

20212022202320242025

Profitability

What the company earns on its assets and its sales.
Return on equity
1.2%▲2025

Return on equity is below 68% of 2,299 sector peers: less favourable than the median.

Position against the sector improving since 2021.

20212022202320242025
Return on assets
1.2%▲2025

Return on assets is below 60% of 2,706 sector peers: less favourable than the median.

Position against the sector improving since 2021.

20212022202320242025

Not computable

Net margin, EBITDA margin, Gross margin, Days sales outstanding, Days payable outstanding, Days inventory. This company files the abbreviated or micro schema, in which turnover and purchases are optional; margins and credit terms therefore cannot be taken from its figures.

Source: filed annual accounts (NBB) and main activity (CBE register). Compared per fiscal year with each peer's latest statutory accounts; at least 30 peers per ratio. Prepared on 26 September 2026 via checked.be.