A.V. RENTING: what changed
A.V. RENTING
Largest movements
- Cash -€19,362
down €19,362 (-19.2%), from €100,826 to €81,464
mainly Net result for the year (-€25,168) and Debts after one year (-€5,789)
- Tangible fixed assets -€9,246
down €9,246 (-18.3%), from €50,439 to €41,193
of which Furniture and vehicles: -€8,512
- Receivables within one year -€3,779
down €3,779 (-48.4%), from €7,806 to €4,026
of which Trade receivables: -€2,831
- Reserves -€15,246
down €15,246 (-23.2%), from €65,682 to €50,435
of which Distributable reserves: -€15,246
- Profit (loss) carried forward -€9,922
down €9,922, from €0 to -€9,922
- Debts after one year -€5,789
down €5,789 (-24.2%), from €23,968 to €18,179
- Trade debts -€3,921
down €3,921 (-40.2%), from €9,762 to €5,841
- Tax, wage and social debts +€1,948
up €1,948, from €0 to €1,948
- Gross operating margin -€34,546
down €34,546, from €23,542 to -€11,004
- Depreciation +€8,295
up €8,295 (+245%), from €3,388 to €11,683
- Financial charges +€371
up €371 (+29.5%), from €1,255 to €1,625
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 | €161,019 | €128,424 | -€32,594 | -20.2% |
| Fixed assets | 21/28 | €50,439 | €41,193 | -€9,246 | -18.3% |
| Tangible fixed assets | 22/27 | €50,439 | €41,193 | -€9,246 | -18.3% |
| Plant, machinery and equipment | 23 | €2,380 | €1,647 | -€733 | -30.8% |
| Furniture and vehicles | 24 | €48,058 | €39,546 | -€8,512 | -17.7% |
| Current assets | 29/58 | €110,580 | €87,231 | -€23,349 | -21.1% |
| Amounts receivable within one year | 40/41 | €7,806 | €4,026 | -€3,779 | -48.4% |
| Trade receivables | 40 | €6,857 | €4,026 | -€2,831 | -41.3% |
| Other amounts receivable | 41 | €949 | €0 | -€949 | -100% |
| Cash at bank and in hand | 54/58 | €100,826 | €81,464 | -€19,362 | -19.2% |
| Deferred charges and accrued income | 490/1 | €1,948 | €1,741 | -€207 | -10.6% |
| Total equity and liabilities | 10/49 | €161,019 | €128,424 | -€32,594 | -20.2% |
| Equity | 10/15 | €121,482 | €96,313 | -€25,168 | -20.7% |
| Contributions | 10/11 | €55,800 | €55,800 | = | 0.0% |
| Reserves | 13 | €65,682 | €50,435 | -€15,246 | -23.2% |
| Tax-exempt reserves | 132 | €50,435 | €50,435 | = | 0.0% |
| Distributable reserves | 133 | €15,246 | €0 | -€15,246 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€9,922 | -€9,922 | |
| Amounts payable | 17/49 | €39,537 | €32,111 | -€7,426 | -18.8% |
| Amounts payable after more than one year | 17 | €23,968 | €18,179 | -€5,789 | -24.2% |
| Financial debts | 170/4 | €23,968 | €18,179 | -€5,789 | -24.2% |
| Amounts payable within one year | 42/48 | €15,569 | €13,932 | -€1,637 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €5,577 | €5,789 | +€213 | +3.8% |
| Trade debts | 44 | €9,762 | €5,841 | -€3,921 | -40.2% |
| Suppliers | 440/4 | €9,762 | €5,841 | -€3,921 | -40.2% |
| Taxes, remuneration and social security | 45 | €0 | €1,948 | +€1,948 | |
| Taxes | 450/3 | €0 | €1,948 | +€1,948 | |
| Other amounts payable | 47/48 | €231 | €353 | +€123 | +53.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €11,512 | €0 | -€11,512 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,388 | €11,683 | +€8,295 | +245% |
| Other operating charges | 640/8 | €956 | €857 | -€100 | -10.4% |
| Gross operating margin | 9900 | €23,542 | -€11,004 | -€34,546 | |
| Operating profit (loss) | 9901 | €19,198 | -€23,543 | -€42,741 | |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.4% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.4% |
| Financial charges | 65/66B | €1,255 | €1,625 | +€371 | +29.5% |
| Recurring financial charges | 65 | €1,255 | €1,625 | +€371 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €17,950 | -€25,168 | -€43,118 | |
| Profit (loss) for the period | 9904 | €17,950 | -€25,168 | -€43,118 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,950 | -€25,168 | -€43,118 |
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 6 November 2026 via checked.be.