B-rent: what changed
Two fiscal 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-rent
Largest movements
- Cash -€42,133
down €42,133 (-100.0%), from €42,133 to €0
mainly Net result for the year (-€60,265) and Accrued charges and deferred income (-€38,358)
- Receivables within one year +€21,335
up €21,335 (+29.7%), from €71,723 to €93,059
- Trade debts +€79,602
up €79,602 (+270.4%), from €29,435 to €109,037
- Profit (loss) carried forward -€60,265
new in 2024: -€60,265
- Accrued charges and deferred income -€38,358
down €38,358 (-100.0%), from €38,358 to €0
- Short-term financial debts +€11,113
new in 2024: €11,113
- Other debts -€7,036
down €7,036 (-100.0%), from €7,036 to €0
- Gross operating margin -€117,055
down €117,055, from €57,696 to -€59,358
- Other operating charges -€38,254
down €38,254 (-97.9%), from €39,082 to €828
- Taxes -€5,567
down €5,567 (-99.6%), from €5,588 to €21
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,906 | €96,659 | -€21,248 | -18.0% |
| Fixed assets | 21/28 | €3,600 | €3,600 | = | 0.0% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €114,306 | €93,059 | -€21,248 | -18.6% |
| Amounts receivable within one year | 40/41 | €71,723 | €93,059 | +€21,335 | +29.7% |
| Other amounts receivable | 41 | €71,723 | €93,059 | +€21,335 | +29.7% |
| Cash at bank and in hand | 54/58 | €42,133 | €0 | -€42,133 | -100.0% |
| Deferred charges and accrued income | 490/1 | €450 | €0 | -€450 | -100.0% |
| Total equity and liabilities | 10/49 | €117,906 | €96,659 | -€21,248 | -18.0% |
| Equity | 10/15 | €31,185 | -€29,080 | -€60,265 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €29,185 | €29,185 | = | 0.0% |
| Distributable reserves | 133 | €29,185 | €29,185 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€60,265 | -€60,265 | |
| Amounts payable | 17/49 | €86,721 | €125,739 | +€39,018 | +45.0% |
| Amounts payable within one year | 42/48 | €48,363 | €125,739 | +€77,376 | +160.0% |
| Financial debts | 43 | - | €11,113 | +€11,113 | |
| Credit institutions | 430/8 | - | €11,113 | +€11,113 | |
| Trade debts | 44 | €29,435 | €109,037 | +€79,602 | +270.4% |
| Suppliers | 440/4 | €29,435 | €109,037 | +€79,602 | +270.4% |
| Taxes, remuneration and social security | 45 | €11,891 | €5,588 | -€6,303 | -53.0% |
| Taxes | 450/3 | €11,811 | €5,588 | -€6,224 | -52.7% |
| Remuneration and social security | 454/9 | €79 | €0 | -€79 | -100.0% |
| Other amounts payable | 47/48 | €7,036 | €0 | -€7,036 | -100.0% |
| Accrued charges and deferred income | 492/3 | €38,358 | €0 | -€38,358 | -100.0% |
| Other operating charges | 640/8 | €39,082 | €828 | -€38,254 | -97.9% |
| Gross operating margin | 9900 | €57,696 | -€59,358 | -€117,055 | |
| Operating profit (loss) | 9901 | €18,614 | -€60,186 | -€78,801 | |
| Financial charges | 65/66B | €58 | €58 | = | 0.0% |
| Recurring financial charges | 65 | €58 | €58 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €18,556 | -€60,244 | -€78,801 | |
| Income taxes | 67/77 | €5,588 | €21 | -€5,567 | -99.6% |
| Profit (loss) for the period | 9904 | €12,968 | -€60,265 | -€73,233 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,968 | -€60,265 | -€73,233 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.