AIC 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.
AIC RENT
Largest movements
- Receivables within one year +€379,031
up €379,031 (+28.5%), from €1.3m to €1.7m
of which Other amounts receivable: +€348,680
- Tangible fixed assets -€74,461
down €74,461 (-12.0%), from €620,030 to €545,569
of which Plant, machinery and equipment: -€89,281
- Other debts +€327,089
up €327,089 (+40.4%), from €809,015 to €1.1m
- Profit (loss) carried forward +€95,529
up €95,529 (+38.6%), from €247,417 to €342,946
- Trade debts -€81,783
down €81,783 (-17.6%), from €463,949 to €382,166
- Debts after one year -€60,711
down €60,711 (-43.2%), from €140,585 to €79,874
- Gross operating margin +€146,875
up €146,875 (+48.8%), from €301,062 to €447,937
- Depreciation +€76,910
up €76,910 (+33.0%), from €233,401 to €310,311
- Taxes +€11,041
up €11,041 (+44.1%), from €25,018 to €36,059
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 | €1,988,696 | €2,282,265 | +€293,569 | +14.8% |
| Fixed assets | 21/28 | €620,030 | €545,569 | -€74,461 | -12.0% |
| Tangible fixed assets | 22/27 | €620,030 | €545,569 | -€74,461 | -12.0% |
| Plant, machinery and equipment | 23 | €338,647 | €249,366 | -€89,281 | -26.4% |
| Furniture and vehicles | 24 | €281,383 | €296,203 | +€14,820 | +5.3% |
| Current assets | 29/58 | €1,368,666 | €1,736,696 | +€368,030 | +26.9% |
| Amounts receivable within one year | 40/41 | €1,328,109 | €1,707,140 | +€379,031 | +28.5% |
| Trade receivables | 40 | €1,299,808 | €1,330,159 | +€30,351 | +2.3% |
| Other amounts receivable | 41 | €28,301 | €376,981 | +€348,680 | +1,232% |
| Cash at bank and in hand | 54/58 | €40,557 | €29,556 | -€11,001 | -27.1% |
| Total equity and liabilities | 10/49 | €1,988,696 | €2,282,265 | +€293,569 | +14.8% |
| Equity | 10/15 | €451,468 | €546,997 | +€95,529 | +21.2% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €185,301 | €185,301 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,960 | €20,960 | = | 0.0% |
| Distributable reserves | 133 | €164,341 | €164,341 | = | 0.0% |
| Profit (loss) carried forward | 14 | €247,417 | €342,946 | +€95,529 | +38.6% |
| Amounts payable | 17/49 | €1,537,228 | €1,735,268 | +€198,040 | +12.9% |
| Amounts payable after more than one year | 17 | €140,585 | €79,874 | -€60,711 | -43.2% |
| Financial debts | 170/4 | €140,585 | €79,874 | -€60,711 | -43.2% |
| Amounts payable within one year | 42/48 | €1,395,293 | €1,655,394 | +€260,101 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €62,215 | €60,712 | -€1,503 | -2.4% |
| Trade debts | 44 | €463,949 | €382,166 | -€81,783 | -17.6% |
| Suppliers | 440/4 | €463,949 | €382,166 | -€81,783 | -17.6% |
| Taxes, remuneration and social security | 45 | €60,114 | €76,412 | +€16,298 | +27.1% |
| Taxes | 450/3 | €20,114 | €40,412 | +€20,298 | +101% |
| Remuneration and social security | 454/9 | €40,000 | €36,000 | -€4,000 | -10.0% |
| Other amounts payable | 47/48 | €809,015 | €1,136,104 | +€327,089 | +40.4% |
| Accrued charges and deferred income | 492/3 | €1,350 | - | -€1,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233,401 | €310,311 | +€76,910 | +33.0% |
| Other operating charges | 640/8 | €141 | €144 | +€3 | +2.1% |
| Gross operating margin | 9900 | €301,062 | €447,937 | +€146,875 | +48.8% |
| Operating profit (loss) | 9901 | €67,520 | €137,482 | +€69,962 | +104% |
| Financial income | 75/76B | - | €872 | +€872 | |
| Recurring financial income | 75 | - | €872 | +€872 | |
| Financial charges | 65/66B | €7,364 | €6,766 | -€598 | -8.1% |
| Recurring financial charges | 65 | €7,364 | €6,766 | -€598 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €60,156 | €131,588 | +€71,432 | +119% |
| Income taxes | 67/77 | €25,018 | €36,059 | +€11,041 | +44.1% |
| Profit (loss) for the period | 9904 | €35,138 | €95,529 | +€60,391 | +172% |
| Profit (loss) for the period to be appropriated | 9905 | €35,138 | €95,529 | +€60,391 | +172% |
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 31 October 2026 via checked.be.