A-RENTING: 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.
A-RENTING
Largest movements
- Tangible fixed assets -€62,139
down €62,139 (-17.0%), from €364,754 to €302,615
of which Plant, machinery and equipment: -€52,296
- Receivables within one year -€6,765
down €6,765 (-12.4%), from €54,592 to €47,826
of which Other amounts receivable: -€11,814
- Debts after one year -€67,889
down €67,889 (-38.9%), from €174,594 to €106,705
- Reserves +€27,324
up €27,324 (+24.1%), from €113,358 to €140,682
- Other debts -€17,162
down €17,162 (-30.6%), from €56,078 to €38,916
- Trade debts -€12,242
down €12,242 (-52.2%), from €23,452 to €11,211
- Tax, wage and social debts +€11,293
up €11,293 (+708%), from €1,595 to €12,887
- Gross operating margin +€38,030
up €38,030 (+27.7%), from €137,047 to €175,077
- Depreciation +€18,088
up €18,088 (+17.2%), from €105,320 to €123,408
- Taxes +€10,652
up €10,652 (+2,228%), from €478 to €11,130
- Financial income +€5,142
up €5,142 (+2,438%), from €211 to €5,353
- Other operating charges -€4,573
down €4,573 (-54.8%), from €8,339 to €3,766
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 | €474,549 | €409,481 | -€65,068 | -13.7% |
| Fixed assets | 21/28 | €364,754 | €303,415 | -€61,339 | -16.8% |
| Intangible fixed assets | 21 | - | €800 | +€800 | |
| Tangible fixed assets | 22/27 | €364,754 | €302,615 | -€62,139 | -17.0% |
| Plant, machinery and equipment | 23 | €338,114 | €285,819 | -€52,296 | -15.5% |
| Furniture and vehicles | 24 | €26,640 | €16,796 | -€9,843 | -36.9% |
| Current assets | 29/58 | €109,795 | €106,066 | -€3,729 | -3.4% |
| Amounts receivable within one year | 40/41 | €54,592 | €47,826 | -€6,765 | -12.4% |
| Trade receivables | 40 | €41,408 | €46,456 | +€5,048 | +12.2% |
| Other amounts receivable | 41 | €13,184 | €1,370 | -€11,814 | -89.6% |
| Cash at bank and in hand | 54/58 | €54,125 | €56,961 | +€2,836 | +5.2% |
| Deferred charges and accrued income | 490/1 | €1,079 | €1,279 | +€200 | +18.5% |
| Total equity and liabilities | 10/49 | €474,549 | €409,481 | -€65,068 | -13.7% |
| Equity | 10/15 | €135,358 | €162,682 | +€27,324 | +20.2% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €113,358 | €140,682 | +€27,324 | +24.1% |
| Distributable reserves | 133 | €113,358 | €140,682 | +€27,324 | +24.1% |
| Amounts payable | 17/49 | €339,191 | €246,800 | -€92,392 | -27.2% |
| Amounts payable after more than one year | 17 | €174,594 | €106,705 | -€67,889 | -38.9% |
| Financial debts | 170/4 | €174,594 | €106,705 | -€67,889 | -38.9% |
| Amounts payable within one year | 42/48 | €157,759 | €130,902 | -€26,857 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €76,453 | €67,889 | -€8,565 | -11.2% |
| Trade debts | 44 | €23,452 | €11,211 | -€12,242 | -52.2% |
| Suppliers | 440/4 | €23,452 | €11,211 | -€12,242 | -52.2% |
| Advances received on contracts in progress | 46 | €182 | - | -€182 | |
| Taxes, remuneration and social security | 45 | €1,595 | €12,887 | +€11,293 | +708% |
| Taxes | 450/3 | €1,595 | €12,887 | +€11,293 | +708% |
| Other amounts payable | 47/48 | €56,078 | €38,916 | -€17,162 | -30.6% |
| Accrued charges and deferred income | 492/3 | €6,838 | €9,192 | +€2,354 | +34.4% |
| Non-recurring operating income | 76A | €1,445 | - | -€1,445 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,320 | €123,408 | +€18,088 | +17.2% |
| Other operating charges | 640/8 | €8,339 | €3,766 | -€4,573 | -54.8% |
| Non-recurring operating charges | 66A | €7,773 | - | -€7,773 | |
| Gross operating margin | 9900 | €137,047 | €175,077 | +€38,030 | +27.7% |
| Operating profit (loss) | 9901 | €15,616 | €47,903 | +€32,287 | +207% |
| Financial income | 75/76B | €211 | €5,353 | +€5,142 | +2,438% |
| Recurring financial income | 75 | €211 | €5,353 | +€5,142 | +2,438% |
| Financial charges | 65/66B | €10,569 | €14,802 | +€4,233 | +40.1% |
| Recurring financial charges | 65 | €10,569 | €14,802 | +€4,233 | +40.1% |
| Profit (loss) for the period before taxes | 9903 | €5,258 | €38,454 | +€33,196 | +631% |
| Income taxes | 67/77 | €478 | €11,130 | +€10,652 | +2,228% |
| Profit (loss) for the period | 9904 | €4,780 | €27,324 | +€22,544 | +472% |
| Profit (loss) for the period to be appropriated | 9905 | €4,780 | €27,324 | +€22,544 | +472% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.