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.
What changed
ABC-Rent
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€11,098
2024 · €6,360+€4,738
Equity
€964,716
2024 · €953,618+€11,098
Cash
€305,802
2024 · €181,106+€124,695
Balance sheet total
€1.6m
2024 · €1.6m-€32,328
Largest movements
Assets
- Tangible fixed assets -€139,020
down €139,020 (-10.8%), from €1.3m to €1.2m
of which Furniture and vehicles: -€78,874
- Cash +€124,695
up €124,695 (+68.9%), from €181,106 to €305,802
mainly Depreciation (+€447,382) and Short-term financial debts (+€125,000)
Equity and liabilities
- Debts after one year -€143,410
down €143,410 (-36.5%), from €393,374 to €249,964
of which Financial debts: -€123,410
- Short-term financial debts +€125,000
new in 2025: €125,000
- Current portion of long-term debt -€18,695
down €18,695 (-12.5%), from €149,468 to €130,773
Income statement
- Gross operating margin +€42,914
up €42,914 (+4.7%), from €903,860 to €946,775
- Depreciation +€24,341
up €24,341 (+5.8%), from €423,040 to €447,382
- Other operating charges +€13,360
up €13,360 (+89.6%), from €14,910 to €28,270
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.
Result 2024
€6,360
Gross operating margin
+€42,914
Staff costs
+€8,601
Depreciation
-€24,341
Other operating charges
-€13,360
Other operating items
-€9,918
Financial income
+€97
Financial charges
+€1,474
Taxes
-€728
Result 2025
€11,098
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€468,491
Investment
-€306,690
Financing
-€37,105
Cash 2024
€181,106
From operations (derived)
+€468,491
Net result for the year
+€11,098
Depreciation
+€447,382
Smaller working-capital items
+€823
Receivables within one year
+€14,579
Deferred charges and accrued income
+€1,304
Trade debts
-€9,423
Tax, wage and social debts
+€2,729
Investment (derived)
-€306,690
Investment in fixed assets (net)
-€306,690
Financing
-€37,105
Debts after one year
-€143,410
Current portion of long-term debt
-€18,695
Short-term financial debts
+€125,000
Cash 2025
€305,802
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,640,074 | €1,607,746 | -€32,328 | -2.0% |
| Fixed assets | 21/28 | €1,295,838 | €1,155,146 | -€140,691 | -10.9% |
| Intangible fixed assets | 21 | €5,070 | €3,399 | -€1,671 | -33.0% |
| Tangible fixed assets | 22/27 | €1,290,767 | €1,151,747 | -€139,020 | -10.8% |
| Land and buildings | 22 | €275,475 | €248,658 | -€26,817 | -9.7% |
| Plant, machinery and equipment | 23 | €746,079 | €712,750 | -€33,329 | -4.5% |
| Furniture and vehicles | 24 | €269,213 | €190,339 | -€78,874 | -29.3% |
| Current assets | 29/58 | €344,236 | €452,600 | +€108,364 | +31.5% |
| Stocks and contracts in progress | 3 | €39,714 | €39,266 | -€448 | -1.1% |
| Stocks | 30/36 | €39,714 | €39,266 | -€448 | -1.1% |
| Amounts receivable within one year | 40/41 | €119,299 | €104,720 | -€14,579 | -12.2% |
| Trade receivables | 40 | €119,299 | €104,720 | -€14,579 | -12.2% |
| Cash at bank and in hand | 54/58 | €181,106 | €305,802 | +€124,695 | +68.9% |
| Deferred charges and accrued income | 490/1 | €4,116 | €2,812 | -€1,304 | -31.7% |
| Total equity and liabilities | 10/49 | €1,640,074 | €1,607,746 | -€32,328 | -2.0% |
| Equity | 10/15 | €953,618 | €964,716 | +€11,098 | +1.2% |
| Contributions | 10/11 | €700,000 | €700,000 | = | 0.0% |
| Contributions outside capital | 11 | €700,000 | €700,000 | = | 0.0% |
| Other | 1109/19 | €700,000 | €700,000 | = | 0.0% |
| Reserves | 13 | €253,618 | €264,716 | +€11,098 | +4.4% |
| Distributable reserves | 133 | €253,618 | €264,716 | +€11,098 | +4.4% |
| Amounts payable | 17/49 | €686,456 | €643,030 | -€43,426 | -6.3% |
| Amounts payable after more than one year | 17 | €393,374 | €249,964 | -€143,410 | -36.5% |
| Financial debts | 170/4 | €313,374 | €189,964 | -€123,410 | -39.4% |
| Other amounts payable | 178/9 | €80,000 | €60,000 | -€20,000 | -25.0% |
| Amounts payable within one year | 42/48 | €293,082 | €393,066 | +€99,984 | +34.1% |
| Current portion of amounts payable after more than one year | 42 | €149,468 | €130,773 | -€18,695 | -12.5% |
| Financial debts | 43 | - | €125,000 | +€125,000 | |
| Credit institutions | 430/8 | - | €125,000 | +€125,000 | |
| Trade debts | 44 | €24,275 | €14,852 | -€9,423 | -38.8% |
| Suppliers | 440/4 | €24,275 | €14,852 | -€9,423 | -38.8% |
| Taxes, remuneration and social security | 45 | €83,995 | €86,724 | +€2,729 | +3.2% |
| Taxes | 450/3 | €31,693 | €35,855 | +€4,162 | +13.1% |
| Remuneration and social security | 454/9 | €52,303 | €50,869 | -€1,433 | -2.7% |
| Other amounts payable | 47/48 | €35,344 | €35,718 | +€374 | +1.1% |
| Non-recurring operating income | 76A | €58,962 | €71,396 | +€12,433 | +21.1% |
| Remuneration, social security and pensions | 62 | €433,105 | €424,505 | -€8,601 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €423,040 | €447,382 | +€24,341 | +5.8% |
| Other operating charges | 640/8 | €14,910 | €28,270 | +€13,360 | +89.6% |
| Non-recurring operating charges | 66A | €1,115 | €11,033 | +€9,918 | +889% |
| Gross operating margin | 9900 | €903,860 | €946,775 | +€42,914 | +4.7% |
| Operating profit (loss) | 9901 | €31,689 | €35,585 | +€3,895 | +12.3% |
| Financial income | 75/76B | €103 | €201 | +€97 | +94.3% |
| Recurring financial income | 75 | €103 | €201 | +€97 | +94.3% |
| Financial charges | 65/66B | €24,191 | €22,717 | -€1,474 | -6.1% |
| Recurring financial charges | 65 | €24,191 | €22,717 | -€1,474 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €7,602 | €13,068 | +€5,467 | +71.9% |
| Income taxes | 67/77 | €1,242 | €1,970 | +€728 | +58.6% |
| Profit (loss) for the period | 9904 | €6,360 | €11,098 | +€4,738 | +74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,360 | €11,098 | +€4,738 | +74.5% |
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 23 October 2026 via checked.be.