B&A ExpoRental: 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
B&A ExpoRental
NACE 46.180, Agents specialised in the wholesale of other particular products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€5,606
2024 · €15,059-€9,453
Equity
€135,056
2024 · €129,450+€5,606
Cash
€11,202
2024 · €10,345+€857
Balance sheet total
€899,284
2024 · €947,944-€48,660
Largest movements
Assets
- Tangible fixed assets -€44,941
down €44,941 (-4.9%), from €924,615 to €879,673
Equity and liabilities
- Debts after one year -€57,667
down €57,667 (-7.8%), from €739,195 to €681,528
Income statement
- Financial charges +€8,740
up €8,740 (+45.4%), from €19,249 to €27,989
- Gross operating margin +€5,332
up €5,332 (+6.5%), from €81,458 to €86,790
- Other operating charges +€4,934
up €4,934 (+661%), from €747 to €5,680
- Taxes +€1,036
up €1,036 (+67.0%), from €1,546 to €2,582
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
€15,059
Gross operating margin
+€5,332
Depreciation
-€83
Other operating charges
-€4,934
Financial income
+€9
Financial charges
-€8,740
Taxes
-€1,036
Result 2025
€5,606
raises the resultlowers the result
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
+€56,812
Investment
€0
Financing
-€55,955
Cash 2024
€10,345
From operations (derived)
+€56,812
Net result for the year
+€5,606
Depreciation
+€44,941
Receivables within one year
+€4,677
Deferred charges and accrued income
-€102
Trade debts
-€4,051
Tax, wage and social debts
-€1,635
Other debts
+€2,400
Accrued charges and deferred income
+€4,975
Financing
-€55,955
Debts after one year
-€57,667
Current portion of long-term debt
+€1,712
Cash 2025
€11,202
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €947,944 | €899,284 | -€48,660 | -5.1% |
| Fixed assets | 21/28 | €924,615 | €879,673 | -€44,941 | -4.9% |
| Tangible fixed assets | 22/27 | €924,615 | €879,673 | -€44,941 | -4.9% |
| Land and buildings | 22 | €924,615 | €879,673 | -€44,941 | -4.9% |
| Current assets | 29/58 | €23,330 | €19,611 | -€3,719 | -15.9% |
| Amounts receivable within one year | 40/41 | €12,753 | €8,076 | -€4,677 | -36.7% |
| Trade receivables | 40 | €699 | €1,222 | +€523 | +74.9% |
| Other amounts receivable | 41 | €12,055 | €6,854 | -€5,201 | -43.1% |
| Cash at bank and in hand | 54/58 | €10,345 | €11,202 | +€857 | +8.3% |
| Deferred charges and accrued income | 490/1 | €231 | €333 | +€102 | +44.0% |
| Total equity and liabilities | 10/49 | €947,944 | €899,284 | -€48,660 | -5.1% |
| Equity | 10/15 | €129,450 | €135,056 | +€5,606 | +4.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €109,450 | €115,056 | +€5,606 | +5.1% |
| Non-distributable reserves | 130/1 | €6,000 | €0 | -€6,000 | -100% |
| Reserves not available under the articles | 1311 | €6,000 | €0 | -€6,000 | -100% |
| Tax-exempt reserves | 132 | €18,250 | €18,250 | = | 0.0% |
| Distributable reserves | 133 | €85,199 | €96,805 | +€11,606 | +13.6% |
| Amounts payable | 17/49 | €818,495 | €764,229 | -€54,266 | -6.6% |
| Amounts payable after more than one year | 17 | €739,195 | €681,528 | -€57,667 | -7.8% |
| Financial debts | 170/4 | €739,195 | €681,528 | -€57,667 | -7.8% |
| Amounts payable within one year | 42/48 | €72,500 | €70,925 | -€1,574 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €55,955 | €57,667 | +€1,712 | +3.1% |
| Trade debts | 44 | €5,883 | €1,832 | -€4,051 | -68.9% |
| Suppliers | 440/4 | €5,883 | €1,832 | -€4,051 | -68.9% |
| Taxes, remuneration and social security | 45 | €10,152 | €8,517 | -€1,635 | -16.1% |
| Taxes | 450/3 | €10,152 | €8,517 | -€1,635 | -16.1% |
| Other amounts payable | 47/48 | €509 | €2,909 | +€2,400 | +471% |
| Accrued charges and deferred income | 492/3 | €6,800 | €11,775 | +€4,975 | +73.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,858 | €44,941 | +€83 | +0.2% |
| Other operating charges | 640/8 | €747 | €5,680 | +€4,934 | +661% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €81,458 | €86,790 | +€5,332 | +6.5% |
| Operating profit (loss) | 9901 | €35,853 | €36,169 | +€315 | +0.9% |
| Financial income | 75/76B | €0 | €9 | +€9 | |
| Recurring financial income | 75 | €0 | €9 | +€9 | |
| Financial charges | 65/66B | €19,249 | €27,989 | +€8,740 | +45.4% |
| Recurring financial charges | 65 | €19,249 | €27,989 | +€8,740 | +45.4% |
| Profit (loss) for the period before taxes | 9903 | €16,605 | €8,188 | -€8,416 | -50.7% |
| Income taxes | 67/77 | €1,546 | €2,582 | +€1,036 | +67.0% |
| Profit (loss) for the period | 9904 | €15,059 | €5,606 | -€9,453 | -62.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,059 | €5,606 | -€9,453 | -62.8% |
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 17 October 2026 via checked.be.