ABC Rent: 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.
ABC Rent
Largest movements
- Tangible fixed assets -€25,515
down €25,515 (-63.5%), from €40,210 to €14,694
- Cash -€12,276
down €12,276 (-50.5%), from €24,313 to €12,037
mainly Other debts (-€22,070) and Receivables within one year (-€9,650)
- Receivables within one year +€9,650
up €9,650 (+41.4%), from €23,293 to €32,942
of which Trade receivables: +€10,105
- Other debts -€22,070
down €22,070 (-92.1%), from €23,967 to €1,897
- Tax, wage and social debts -€3,127
no longer reported in 2025 (was €3,127)
- Reserves -€2,993
down €2,993 (-7.1%), from €41,906 to €38,914
of which Distributable reserves: -€2,993
- Depreciation -€11,184
down €11,184 (-34.0%), from €32,914 to €21,731
- Gross operating margin -€5,013
down €5,013 (-19.7%), from €25,415 to €20,402
- Other operating charges -€2,000
down €2,000 (-50.6%), from €3,951 to €1,951
- Financial charges -€540
down €540 (-79.6%), from €678 to €138
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 | €88,618 | €59,674 | -€28,944 | -32.7% |
| Fixed assets | 21/28 | €40,210 | €14,694 | -€25,515 | -63.5% |
| Tangible fixed assets | 22/27 | €40,210 | €14,694 | -€25,515 | -63.5% |
| Furniture and vehicles | 24 | €40,210 | €14,694 | -€25,515 | -63.5% |
| Current assets | 29/58 | €48,409 | €44,980 | -€3,429 | -7.1% |
| Amounts receivable within one year | 40/41 | €23,293 | €32,942 | +€9,650 | +41.4% |
| Trade receivables | 40 | €6,508 | €16,613 | +€10,105 | +155% |
| Other amounts receivable | 41 | €16,785 | €16,329 | -€456 | -2.7% |
| Cash at bank and in hand | 54/58 | €24,313 | €12,037 | -€12,276 | -50.5% |
| Deferred charges and accrued income | 490/1 | €803 | - | -€803 | |
| Total equity and liabilities | 10/49 | €88,618 | €59,674 | -€28,944 | -32.7% |
| Equity | 10/15 | €60,506 | €57,514 | -€2,993 | -4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,906 | €38,914 | -€2,993 | -7.1% |
| Tax-exempt reserves | 132 | €496 | €496 | = | 0.0% |
| Distributable reserves | 133 | €41,411 | €38,418 | -€2,993 | -7.2% |
| Amounts payable | 17/49 | €28,112 | €2,160 | -€25,952 | -92.3% |
| Amounts payable within one year | 42/48 | €28,112 | €2,160 | -€25,952 | -92.3% |
| Trade debts | 44 | €1,018 | €264 | -€754 | -74.1% |
| Suppliers | 440/4 | €1,018 | €264 | -€754 | -74.1% |
| Taxes, remuneration and social security | 45 | €3,127 | - | -€3,127 | |
| Taxes | 450/3 | €3,127 | - | -€3,127 | |
| Other amounts payable | 47/48 | €23,967 | €1,897 | -€22,070 | -92.1% |
| Non-recurring operating income | 76A | €9,385 | €5,015 | -€4,369 | -46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,914 | €21,731 | -€11,184 | -34.0% |
| Other operating charges | 640/8 | €3,951 | €1,951 | -€2,000 | -50.6% |
| Gross operating margin | 9900 | €25,415 | €20,402 | -€5,013 | -19.7% |
| Operating profit (loss) | 9901 | -€11,450 | -€3,280 | +€8,171 | +71.4% |
| Financial income | 75/76B | €423 | €425 | +€2 | +0.5% |
| Recurring financial income | 75 | €423 | €425 | +€2 | +0.5% |
| Financial charges | 65/66B | €678 | €138 | -€540 | -79.6% |
| Recurring financial charges | 65 | €678 | €138 | -€540 | -79.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,705 | -€2,993 | +€8,712 | +74.4% |
| Profit (loss) for the period | 9904 | -€11,705 | -€2,993 | +€8,712 | +74.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,705 | -€2,993 | +€8,712 | +74.4% |
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 22 October 2026 via checked.be.