CITY DENT: 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.
CITY DENT
Largest movements
- Receivables within one year +€34,611
up €34,611 (+28.7%), from €120,731 to €155,341
of which Other amounts receivable: +€36,212
- Tangible fixed assets -€28,907
down €28,907 (-17.1%), from €169,269 to €140,361
- Cash -€5,113
down €5,113 (-34.6%), from €14,788 to €9,675
mainly Contributions, distributions and other (-€50,000) and Debts after one year (-€35,337)
- Other debts +€50,000
new in 2025: €50,000
- Debts after one year -€35,337
down €35,337 (-31.2%), from €113,201 to €77,864
- Trade debts -€28,685
down €28,685 (-87.5%), from €32,793 to €4,107
- Current portion of long-term debt +€14,177
up €14,177 (+42.2%), from €33,612 to €47,788
- Tax, wage and social debts +€5,974
up €5,974 (+27.3%), from €21,918 to €27,891
- Gross operating margin -€31,816
down €31,816 (-23.8%), from €133,781 to €101,965
- Taxes -€5,331
down €5,331 (-24.3%), from €21,918 to €16,586
- Financial income +€2,796
up €2,796 (+60.1%), from €4,655 to €7,451
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 | €305,886 | €306,077 | +€192 | +0.1% |
| Fixed assets | 21/28 | €169,932 | €140,814 | -€29,118 | -17.1% |
| Intangible fixed assets | 21 | €663 | €452 | -€211 | -31.8% |
| Tangible fixed assets | 22/27 | €169,269 | €140,361 | -€28,907 | -17.1% |
| Land and buildings | 22 | €8,818 | €7,715 | -€1,102 | -12.5% |
| Furniture and vehicles | 24 | €33,352 | €22,440 | -€10,912 | -32.7% |
| Leasing and similar rights | 25 | €86,544 | €74,802 | -€11,743 | -13.6% |
| Other tangible fixed assets | 26 | €40,554 | €35,404 | -€5,150 | -12.7% |
| Current assets | 29/58 | €135,954 | €165,264 | +€29,310 | +21.6% |
| Amounts receivable within one year | 40/41 | €120,731 | €155,341 | +€34,611 | +28.7% |
| Trade receivables | 40 | €1,602 | - | -€1,602 | |
| Other amounts receivable | 41 | €119,129 | €155,341 | +€36,212 | +30.4% |
| Cash at bank and in hand | 54/58 | €14,788 | €9,675 | -€5,113 | -34.6% |
| Deferred charges and accrued income | 490/1 | €435 | €247 | -€187 | -43.1% |
| Total equity and liabilities | 10/49 | €305,886 | €306,077 | +€192 | +0.1% |
| Equity | 10/15 | €104,363 | €98,426 | -€5,936 | -5.7% |
| Contributions | 10/11 | €1,700 | €1,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,663 | €96,726 | -€5,936 | -5.8% |
| Amounts payable | 17/49 | €201,523 | €207,651 | +€6,128 | +3.0% |
| Amounts payable after more than one year | 17 | €113,201 | €77,864 | -€35,337 | -31.2% |
| Financial debts | 170/4 | €113,201 | €77,864 | -€35,337 | -31.2% |
| Amounts payable within one year | 42/48 | €88,322 | €129,787 | +€41,465 | +46.9% |
| Current portion of amounts payable after more than one year | 42 | €33,612 | €47,788 | +€14,177 | +42.2% |
| Trade debts | 44 | €32,793 | €4,107 | -€28,685 | -87.5% |
| Suppliers | 440/4 | €32,793 | €4,107 | -€28,685 | -87.5% |
| Taxes, remuneration and social security | 45 | €21,918 | €27,891 | +€5,974 | +27.3% |
| Taxes | 450/3 | €21,918 | €27,891 | +€5,974 | +27.3% |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,087 | €30,537 | +€450 | +1.5% |
| Other operating charges | 640/8 | €7,499 | €7,131 | -€369 | -4.9% |
| Gross operating margin | 9900 | €133,781 | €101,965 | -€31,816 | -23.8% |
| Operating profit (loss) | 9901 | €96,194 | €64,297 | -€31,898 | -33.2% |
| Financial income | 75/76B | €4,655 | €7,451 | +€2,796 | +60.1% |
| Recurring financial income | 75 | €4,655 | €7,451 | +€2,796 | +60.1% |
| Financial charges | 65/66B | €9,949 | €11,098 | +€1,148 | +11.5% |
| Recurring financial charges | 65 | €9,949 | €11,098 | +€1,148 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €90,900 | €60,650 | -€30,250 | -33.3% |
| Income taxes | 67/77 | €21,918 | €16,586 | -€5,331 | -24.3% |
| Profit (loss) for the period | 9904 | €68,982 | €44,064 | -€24,918 | -36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €68,982 | €44,064 | -€24,918 | -36.1% |
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 23 October 2026 via checked.be.