Dentime: what changed
Dentime
Largest movements
- Cash +€120,306
up €120,306 (+179%), from €67,123 to €187,428
mainly Other debts (+€171,724) and Current investments (+€100,000)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Receivables within one year +€19,023
up €19,023 (+128%), from €14,806 to €33,829
of which Other amounts receivable: +€24,136
- Tangible fixed assets -€17,055
down €17,055 (-8.4%), from €202,625 to €185,570
of which Land and buildings: -€10,260
- Other debts +€171,724
up €171,724 (+1,542%), from €11,135 to €182,859
- Profit (loss) carried forward -€162,892
down €162,892, from €158,128 to -€4,764
- Tax, wage and social debts +€32,269
new in 2025: €32,269
- Debts after one year -€17,871
down €17,871 (-9.2%), from €193,486 to €175,615
- Gross operating margin -€7,275
down €7,275 (-7.0%), from €104,357 to €97,082
- Taxes +€3,998
up €3,998 (+25.4%), from €15,745 to €19,743
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €385,628 | €407,950 | +€22,322 | +5.8% |
| Fixed assets | 21/28 | €202,625 | €185,570 | -€17,055 | -8.4% |
| Tangible fixed assets | 22/27 | €202,625 | €185,570 | -€17,055 | -8.4% |
| Land and buildings | 22 | €180,267 | €170,007 | -€10,260 | -5.7% |
| Plant, machinery and equipment | 23 | €1,053 | €658 | -€395 | -37.5% |
| Furniture and vehicles | 24 | €14,081 | €8,480 | -€5,601 | -39.8% |
| Other tangible fixed assets | 26 | €7,225 | €6,426 | -€799 | -11.1% |
| Current assets | 29/58 | €183,003 | €222,380 | +€39,376 | +21.5% |
| Amounts receivable within one year | 40/41 | €14,806 | €33,829 | +€19,023 | +128% |
| Trade receivables | 40 | €8,790 | €3,677 | -€5,113 | -58.2% |
| Other amounts receivable | 41 | €6,016 | €30,151 | +€24,136 | +401% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €67,123 | €187,428 | +€120,306 | +179% |
| Deferred charges and accrued income | 490/1 | €1,075 | €1,123 | +€48 | +4.5% |
| Total equity and liabilities | 10/49 | €385,628 | €407,950 | +€22,322 | +5.8% |
| Equity | 10/15 | €160,128 | -€2,764 | -€162,892 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €158,128 | -€4,764 | -€162,892 | |
| Amounts payable | 17/49 | €225,501 | €410,714 | +€185,214 | +82.1% |
| Amounts payable after more than one year | 17 | €193,486 | €175,615 | -€17,871 | -9.2% |
| Financial debts | 170/4 | €193,486 | €175,615 | -€17,871 | -9.2% |
| Amounts payable within one year | 42/48 | €32,015 | €235,100 | +€203,085 | +634% |
| Current portion of amounts payable after more than one year | 42 | €19,224 | €17,871 | -€1,353 | -7.0% |
| Trade debts | 44 | €1,657 | €2,101 | +€444 | +26.8% |
| Suppliers | 440/4 | €1,657 | €2,101 | +€444 | +26.8% |
| Taxes, remuneration and social security | 45 | - | €32,269 | +€32,269 | |
| Taxes | 450/3 | - | €32,269 | +€32,269 | |
| Other amounts payable | 47/48 | €11,135 | €182,859 | +€171,724 | +1,542% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,758 | €18,739 | -€19 | -0.1% |
| Other operating charges | 640/8 | €1,270 | €1,310 | +€39 | +3.1% |
| Gross operating margin | 9900 | €104,357 | €97,082 | -€7,275 | -7.0% |
| Operating profit (loss) | 9901 | €84,329 | €77,033 | -€7,295 | -8.7% |
| Financial income | 75/76B | €1,761 | €1,516 | -€245 | -13.9% |
| Recurring financial income | 75 | €1,761 | €1,516 | -€245 | -13.9% |
| Financial charges | 65/66B | €7,222 | €6,570 | -€652 | -9.0% |
| Recurring financial charges | 65 | €7,222 | €6,570 | -€652 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €78,868 | €71,979 | -€6,889 | -8.7% |
| Income taxes | 67/77 | €15,745 | €19,743 | +€3,998 | +25.4% |
| Profit (loss) for the period | 9904 | €63,122 | €52,236 | -€10,887 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,122 | €52,236 | -€10,887 | -17.2% |
Next steps
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 3 November 2026 via checked.be.