B&K Renting: 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.
B&K Renting
Largest movements
- Tangible fixed assets -€5,125
down €5,125 (-26.1%), from €19,646 to €14,521
- Cash -€2,689
down €2,689 (-61.6%), from €4,366 to €1,677
mainly Debts after one year (-€8,333) and Trade debts (-€2,858)
- Deferred charges and accrued income +€1,542
up €1,542 (+166%), from €931 to €2,473
- Receivables within one year -€503
down €503 (-10.0%), from €5,026 to €4,523
of which Other amounts receivable: -€4,305
- Debts after one year -€8,333
down €8,333 (-52.2%), from €15,972 to €7,639
- Trade debts -€2,858
down €2,858 (-84.0%), from €3,403 to €545
- Reserves +€2,557
up €2,557 (+307%), from €833 to €3,390
of which Distributable reserves: +€2,602
- Other debts +€983
new in 2025: €983
- Tax, wage and social debts +€876
up €876 (+205%), from €428 to €1,304
- Gross operating margin +€7,341
up €7,341 (+344%), from €2,132 to €9,473
- Depreciation +€4,271
up €4,271 (+500%), from €854 to €5,125
- Taxes +€792
up €792 (+204%), from €389 to €1,181
- Financial charges +€554
up €554 (+989%), from €56 to €610
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 | €29,969 | €23,194 | -€6,775 | -22.6% |
| Fixed assets | 21/28 | €19,646 | €14,521 | -€5,125 | -26.1% |
| Tangible fixed assets | 22/27 | €19,646 | €14,521 | -€5,125 | -26.1% |
| Furniture and vehicles | 24 | €19,646 | €14,521 | -€5,125 | -26.1% |
| Current assets | 29/58 | €10,323 | €8,673 | -€1,650 | -16.0% |
| Amounts receivable within one year | 40/41 | €5,026 | €4,523 | -€503 | -10.0% |
| Trade receivables | 40 | €721 | €4,523 | +€3,802 | +527% |
| Other amounts receivable | 41 | €4,305 | - | -€4,305 | |
| Cash at bank and in hand | 54/58 | €4,366 | €1,677 | -€2,689 | -61.6% |
| Deferred charges and accrued income | 490/1 | €931 | €2,473 | +€1,542 | +166% |
| Total equity and liabilities | 10/49 | €29,969 | €23,194 | -€6,775 | -22.6% |
| Equity | 10/15 | €1,833 | €4,390 | +€2,557 | +139% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €833 | €3,390 | +€2,557 | +307% |
| Non-distributable reserves | 130/1 | €45 | - | -€45 | |
| Reserves not available under the articles | 1311 | €45 | - | -€45 | |
| Distributable reserves | 133 | €788 | €3,390 | +€2,602 | +330% |
| Amounts payable | 17/49 | €28,136 | €18,804 | -€9,332 | -33.2% |
| Amounts payable after more than one year | 17 | €15,972 | €7,639 | -€8,333 | -52.2% |
| Financial debts | 170/4 | €15,972 | €7,639 | -€8,333 | -52.2% |
| Amounts payable within one year | 42/48 | €12,164 | €11,165 | -€999 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €8,333 | €8,333 | = | 0.0% |
| Trade debts | 44 | €3,403 | €545 | -€2,858 | -84.0% |
| Suppliers | 440/4 | €3,403 | €545 | -€2,858 | -84.0% |
| Taxes, remuneration and social security | 45 | €428 | €1,304 | +€876 | +205% |
| Taxes | 450/3 | €428 | €1,304 | +€876 | +205% |
| Other amounts payable | 47/48 | - | €983 | +€983 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €854 | €5,125 | +€4,271 | +500% |
| Gross operating margin | 9900 | €2,132 | €9,473 | +€7,341 | +344% |
| Operating profit (loss) | 9901 | €1,278 | €4,348 | +€3,070 | +240% |
| Financial charges | 65/66B | €56 | €610 | +€554 | +989% |
| Recurring financial charges | 65 | €56 | €610 | +€554 | +989% |
| Profit (loss) for the period before taxes | 9903 | €1,222 | €3,738 | +€2,516 | +206% |
| Income taxes | 67/77 | €389 | €1,181 | +€792 | +204% |
| Profit (loss) for the period | 9904 | €833 | €2,557 | +€1,724 | +207% |
| Profit (loss) for the period to be appropriated | 9905 | €833 | €2,557 | +€1,724 | +207% |
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 30 October 2026 via checked.be.