B & Co RENT: what changed
B & Co RENT
Largest movements
- Tangible fixed assets -€600,000
down €600,000 (-100%), from €600,000 to €0
- Receivables within one year +€551,035
up €551,035 (+27,497%), from €2,004 to €553,039
of which Other amounts receivable: +€551,137
- Cash +€109,309
up €109,309 (+14,317%), from €764 to €110,072
- Deferred charges and accrued income +€16,359
up €16,359 (+8,567%), from €191 to €16,550
- Reserves +€262,120
up €262,120 (+94.8%), from €276,488 to €538,608
of which Tax-exempt reserves: +€262,120
- Contributions +€213,490
up €213,490 (+108%), from €198,315 to €411,805
- Revaluation surpluses -€213,490
down €213,490 (-100%), from €213,490 to €0
- Debts after one year -€190,952
down €190,952 (-100%), from €190,952 to €0
- Trade debts -€91,025
down €91,025 (-84.2%), from €108,115 to €17,090
- Gross operating margin +€379,061
up €379,061 (+166,584%), from €228 to €379,289
- Other operating charges -€36,968
down €36,968 (-71.6%), from €51,663 to €14,695
- Financial income +€16,550
new in 2025: €16,550
Change in the result, 2023 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
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €602,958 | €679,661 | +€76,702 | +12.7% |
| Fixed assets | 21/28 | €600,000 | €0 | -€600,000 | -100% |
| Tangible fixed assets | 22/27 | €600,000 | €0 | -€600,000 | -100% |
| Land and buildings | 22 | €600,000 | €0 | -€600,000 | -100% |
| Current assets | 29/58 | €2,958 | €679,661 | +€676,702 | +22,874% |
| Amounts receivable within one year | 40/41 | €2,004 | €553,039 | +€551,035 | +27,497% |
| Trade receivables | 40 | €102 | €0 | -€102 | -100% |
| Other amounts receivable | 41 | €1,902 | €553,039 | +€551,137 | +28,983% |
| Cash at bank and in hand | 54/58 | €764 | €110,072 | +€109,309 | +14,317% |
| Deferred charges and accrued income | 490/1 | €191 | €16,550 | +€16,359 | +8,567% |
| Total equity and liabilities | 10/49 | €602,958 | €679,661 | +€76,702 | +12.7% |
| Equity | 10/15 | €288,645 | €574,918 | +€286,273 | +99.2% |
| Contributions | 10/11 | €198,315 | €411,805 | +€213,490 | +108% |
| Capital | 10 | €198,315 | - | -€198,315 | |
| Issued capital | 100 | €198,315 | - | -€198,315 | |
| Revaluation surpluses | 12 | €213,490 | €0 | -€213,490 | -100% |
| Reserves | 13 | €276,488 | €538,608 | +€262,120 | +94.8% |
| Non-distributable reserves | 130/1 | €270,620 | €270,620 | = | 0.0% |
| Legal reserve | 130 | €620 | - | -€620 | |
| Reserves not available under the articles | 1311 | €270,000 | €270,620 | +€620 | +0.2% |
| Tax-exempt reserves | 132 | - | €262,120 | +€262,120 | |
| Distributable reserves | 133 | €5,868 | €5,868 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€399,648 | -€375,495 | +€24,153 | +6.0% |
| Provisions and deferred taxes | 16 | - | €87,373 | +€87,373 | |
| Deferred taxes | 168 | - | €87,373 | +€87,373 | |
| Amounts payable | 17/49 | €314,313 | €17,370 | -€296,943 | -94.5% |
| Amounts payable after more than one year | 17 | €190,952 | €0 | -€190,952 | -100% |
| Financial debts | 170/4 | €190,952 | €0 | -€190,952 | -100% |
| Amounts payable within one year | 42/48 | €113,844 | €17,370 | -€96,475 | -84.7% |
| Trade debts | 44 | €108,115 | €17,090 | -€91,025 | -84.2% |
| Suppliers | 440/4 | €108,115 | €17,090 | -€91,025 | -84.2% |
| Taxes, remuneration and social security | 45 | €0 | €79 | +€79 | |
| Taxes | 450/3 | €0 | €79 | +€79 | |
| Other amounts payable | 47/48 | €5,729 | €200 | -€5,529 | -96.5% |
| Accrued charges and deferred income | 492/3 | €9,517 | €0 | -€9,517 | -100% |
| Other operating charges | 640/8 | €51,663 | €14,695 | -€36,968 | -71.6% |
| Gross operating margin | 9900 | €228 | €379,289 | +€379,061 | +166,584% |
| Operating profit (loss) | 9901 | -€51,435 | €364,594 | +€416,029 | |
| Financial income | 75/76B | - | €16,550 | +€16,550 | |
| Recurring financial income | 75 | - | €16,550 | +€16,550 | |
| Financial charges | 65/66B | €9,396 | €7,418 | -€1,978 | -21.1% |
| Recurring financial charges | 65 | €9,396 | €7,418 | -€1,978 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€60,831 | €373,725 | +€434,556 | |
| Transfer to deferred taxes | 680 | - | €87,373 | +€87,373 | |
| Income taxes | 67/77 | - | €79 | +€79 | |
| Profit (loss) for the period | 9904 | -€60,831 | €286,273 | +€347,104 | |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Transfer to tax-exempt reserves | 689 | - | €262,120 | +€262,120 | |
| Profit (loss) for the period to be appropriated | 9905 | -€60,831 | €24,153 | +€84,984 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.