Tim Janssen Dentures: 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.
Tim Janssen Dentures
Largest movements
- Cash +€6,794
up €6,794 (+303%), from €2,240 to €9,034
mainly Net result for the year (+€17,749) and Other debts (+€3,768)
- Receivables within one year +€6,261
up €6,261 (+93.3%), from €6,712 to €12,973
of which Trade receivables: +€12,077
- Tangible fixed assets -€2,803
down €2,803 (-15.9%), from €17,636 to €14,833
of which Furniture and vehicles: -€1,683
- Stocks and contracts -€2,092
down €2,092 (-30.3%), from €6,896 to €4,805
- Formation expenses -€791
down €791 (-100%), from €791 to €0
- Profit (loss) carried forward +€17,749
up €17,749, from -€14,211 to €3,538
- Trade debts -€9,699
down €9,699 (-67.9%), from €14,281 to €4,582
- Debts after one year -€5,739
down €5,739 (-24.3%), from €23,660 to €17,922
- Other debts +€3,768
up €3,768 (+79.2%), from €4,759 to €8,526
- Gross operating margin +€38,584
up €38,584, from -€13,078 to €25,505
- Depreciation +€2,698
up €2,698 (+301%), from €896 to €3,594
- Taxes +€1,892
new in 2025: €1,892
- Financial charges +€1,148
up €1,148 (+484%), from €237 to €1,386
- Other operating charges +€913
new in 2025: €913
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 | €35,445 | €42,038 | +€6,593 | +18.6% |
| Formation expenses | 20 | €791 | €0 | -€791 | -100% |
| Fixed assets | 21/28 | €17,636 | €14,833 | -€2,803 | -15.9% |
| Tangible fixed assets | 22/27 | €17,636 | €14,833 | -€2,803 | -15.9% |
| Plant, machinery and equipment | 23 | €9,536 | €8,415 | -€1,120 | -11.7% |
| Furniture and vehicles | 24 | €8,100 | €6,418 | -€1,683 | -20.8% |
| Current assets | 29/58 | €17,018 | €27,205 | +€10,186 | +59.9% |
| Stocks and contracts in progress | 3 | €6,896 | €4,805 | -€2,092 | -30.3% |
| Stocks | 30/36 | €6,896 | €4,805 | -€2,092 | -30.3% |
| Amounts receivable within one year | 40/41 | €6,712 | €12,973 | +€6,261 | +93.3% |
| Trade receivables | 40 | - | €12,077 | +€12,077 | |
| Other amounts receivable | 41 | €6,712 | €896 | -€5,816 | -86.7% |
| Cash at bank and in hand | 54/58 | €2,240 | €9,034 | +€6,794 | +303% |
| Deferred charges and accrued income | 490/1 | €1,170 | €394 | -€776 | -66.3% |
| Total equity and liabilities | 10/49 | €35,445 | €42,038 | +€6,593 | +18.6% |
| Equity | 10/15 | -€12,711 | €5,038 | +€17,749 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,211 | €3,538 | +€17,749 | |
| Amounts payable | 17/49 | €48,157 | €37,000 | -€11,157 | -23.2% |
| Amounts payable after more than one year | 17 | €23,660 | €17,922 | -€5,739 | -24.3% |
| Financial debts | 170/4 | €23,660 | €17,922 | -€5,739 | -24.3% |
| Amounts payable within one year | 42/48 | €24,496 | €19,078 | -€5,418 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €5,457 | €5,739 | +€282 | +5.2% |
| Trade debts | 44 | €14,281 | €4,582 | -€9,699 | -67.9% |
| Suppliers | 440/4 | €14,281 | €4,582 | -€9,699 | -67.9% |
| Taxes, remuneration and social security | 45 | - | €231 | +€231 | |
| Taxes | 450/3 | - | €231 | +€231 | |
| Other amounts payable | 47/48 | €4,759 | €8,526 | +€3,768 | +79.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €896 | €3,594 | +€2,698 | +301% |
| Other operating charges | 640/8 | - | €913 | +€913 | |
| Gross operating margin | 9900 | -€13,078 | €25,505 | +€38,584 | |
| Operating profit (loss) | 9901 | -€13,974 | €20,999 | +€34,973 | |
| Financial income | 75/76B | - | €28 | +€28 | |
| Recurring financial income | 75 | - | €28 | +€28 | |
| Financial charges | 65/66B | €237 | €1,386 | +€1,148 | +484% |
| Recurring financial charges | 65 | €237 | €1,386 | +€1,148 | +484% |
| Profit (loss) for the period before taxes | 9903 | -€14,211 | €19,641 | +€33,853 | |
| Income taxes | 67/77 | - | €1,892 | +€1,892 | |
| Profit (loss) for the period | 9904 | -€14,211 | €17,749 | +€31,961 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,211 | €17,749 | +€31,961 |
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 14 October 2026 via checked.be.