DENTIM-ASSOCIATES: what changed
What changed
DENTIM-ASSOCIATES
NACE 86.931, Psychology services
filed annual accounts (NBB)
Net result for the year
€7,380
2024 · €28,586-€21,205
Equity
€345,602
2024 · €338,222+€7,380
Cash
€6,605
2024 · €706+€5,899
Balance sheet total
€465,438
2024 · €490,366-€24,928
Largest movements
Assets
- Tangible fixed assets -€27,657
down €27,657 (-7.9%), from €352,096 to €324,439
of which Land and buildings: -€20,707
- Receivables within one year -€11,888
down €11,888 (-22.5%), from €52,939 to €41,051
of which Trade receivables: -€17,484
- Current investments +€6,000
up €6,000 (+30.7%), from €19,554 to €25,554
- Cash +€5,899
up €5,899 (+836%), from €706 to €6,605
mainly Depreciation (+€30,592) and Receivables within one year (+€11,888)
Equity and liabilities
- Debts after one year -€24,683
down €24,683 (-26.4%), from €93,593 to €68,910
- Tax, wage and social debts -€12,459
down €12,459 (-100%), from €12,459 to €0
of which Remuneration and social security: -€8,426
- Reserves +€7,380
up €7,380 (+4.8%), from €152,833 to €160,214
of which Distributable reserves: +€9,105
- Short-term financial debts +€7,350
new in 2025: €7,350
Income statement
- Financial income -€17,257
down €17,257 (-78.8%), from €21,900 to €4,644
- Other operating charges +€3,977
up €3,977 (+87.0%), from €4,572 to €8,549
- Gross operating margin +€2,601
up €2,601 (+4.3%), from €60,043 to €62,644
- Financial charges +€2,038
up €2,038 (+21.6%), from €9,445 to €11,483
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
€28,586
Gross operating margin
+€2,601
Depreciation
+€25
Other operating charges
-€3,977
Financial income
-€17,257
Financial charges
-€2,038
Taxes
-€561
Result 2025
€7,380
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
+€36,958
Investment
-€8,935
Financing
-€22,124
Cash 2024
€706
From operations (derived)
+€36,958
Net result for the year
+€7,380
Depreciation
+€30,592
Receivables within one year
+€11,888
Deferred charges and accrued income
-€2,717
Provisions
-€888
Trade debts
+€3,162
Tax, wage and social debts
-€12,459
Investment (derived)
-€8,935
Investment in fixed assets (net)
-€2,935
Current investments
-€6,000
Financing
-€22,124
Debts after one year
-€24,683
Current portion of long-term debt
-€4,791
Short-term financial debts
+€7,350
Cash 2025
€6,605
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €490,366 | €465,438 | -€24,928 | -5.1% |
| Fixed assets | 21/28 | €413,525 | €385,868 | -€27,657 | -6.7% |
| Tangible fixed assets | 22/27 | €352,096 | €324,439 | -€27,657 | -7.9% |
| Land and buildings | 22 | €338,749 | €318,043 | -€20,707 | -6.1% |
| Plant, machinery and equipment | 23 | - | €1,407 | +€1,407 | |
| Furniture and vehicles | 24 | €3,580 | €2,213 | -€1,367 | -38.2% |
| Leasing and similar rights | 25 | €9,767 | €2,777 | -€6,990 | -71.6% |
| Financial fixed assets | 28 | €61,429 | €61,429 | = | 0.0% |
| Current assets | 29/58 | €76,841 | €79,570 | +€2,729 | +3.6% |
| Amounts receivable within one year | 40/41 | €52,939 | €41,051 | -€11,888 | -22.5% |
| Trade receivables | 40 | €21,374 | €3,889 | -€17,484 | -81.8% |
| Other amounts receivable | 41 | €31,566 | €37,162 | +€5,596 | +17.7% |
| Current investments | 50/53 | €19,554 | €25,554 | +€6,000 | +30.7% |
| Cash at bank and in hand | 54/58 | €706 | €6,605 | +€5,899 | +836% |
| Deferred charges and accrued income | 490/1 | €3,642 | €6,360 | +€2,717 | +74.6% |
| Total equity and liabilities | 10/49 | €490,366 | €465,438 | -€24,928 | -5.1% |
| Equity | 10/15 | €338,222 | €345,602 | +€7,380 | +2.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €152,833 | €160,214 | +€7,380 | +4.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €27,601 | €25,876 | -€1,725 | -6.2% |
| Distributable reserves | 133 | €125,232 | €134,338 | +€9,105 | +7.3% |
| Profit (loss) carried forward | 14 | €165,388 | €165,388 | = | 0.0% |
| Provisions and deferred taxes | 16 | €14,212 | €13,324 | -€888 | -6.3% |
| Deferred taxes | 168 | €14,212 | €13,324 | -€888 | -6.3% |
| Amounts payable | 17/49 | €137,932 | €106,512 | -€31,420 | -22.8% |
| Amounts payable after more than one year | 17 | €93,593 | €68,910 | -€24,683 | -26.4% |
| Financial debts | 170/4 | €93,593 | €68,910 | -€24,683 | -26.4% |
| Amounts payable within one year | 42/48 | €44,339 | €37,602 | -€6,737 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €29,474 | €24,683 | -€4,791 | -16.3% |
| Financial debts | 43 | - | €7,350 | +€7,350 | |
| Credit institutions | 430/8 | - | €7,350 | +€7,350 | |
| Trade debts | 44 | €2,407 | €5,569 | +€3,162 | +131% |
| Suppliers | 440/4 | €2,407 | €5,569 | +€3,162 | +131% |
| Taxes, remuneration and social security | 45 | €12,459 | €0 | -€12,459 | -100% |
| Taxes | 450/3 | €4,032 | €0 | -€4,032 | -100% |
| Remuneration and social security | 454/9 | €8,426 | €0 | -€8,426 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €6,905 | +€6,905 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,617 | €30,592 | -€25 | -0.1% |
| Other operating charges | 640/8 | €4,572 | €8,549 | +€3,977 | +87.0% |
| Gross operating margin | 9900 | €60,043 | €62,644 | +€2,601 | +4.3% |
| Operating profit (loss) | 9901 | €24,854 | €23,503 | -€1,350 | -5.4% |
| Financial income | 75/76B | €21,900 | €4,644 | -€17,257 | -78.8% |
| Recurring financial income | 75 | €21,900 | €4,644 | -€17,257 | -78.8% |
| Financial charges | 65/66B | €9,445 | €11,483 | +€2,038 | +21.6% |
| Recurring financial charges | 65 | €9,445 | €11,483 | +€2,038 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €37,309 | €16,664 | -€20,645 | -55.3% |
| Transfer from deferred taxes | 780 | €888 | €888 | = | 0.0% |
| Income taxes | 67/77 | €9,612 | €10,172 | +€561 | +5.8% |
| Profit (loss) for the period | 9904 | €28,586 | €7,380 | -€21,205 | -74.2% |
| Transfer from tax-exempt reserves | 789 | €1,725 | €1,725 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,311 | €9,105 | -€21,205 | -70.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.