B.V. 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.
B.V. RENT
Largest movements
- Tangible fixed assets +€222,143
up €222,143 (+13.9%), from €1.6m to €1.8m
of which Land and buildings: +€313,730
- Receivables within one year -€140,677
down €140,677 (-54.7%), from €257,076 to €116,400
of which Trade receivables: -€178,941
- Current investments +€125,000
new in 2025: €125,000
- Reserves +€307,131
up €307,131 (+39.6%), from €774,968 to €1.1m
of which Distributable reserves: +€182,131
- Debts after one year +€182,768
up €182,768 (+24.5%), from €746,331 to €929,099
- Profit (loss) carried forward -€125,000
down €125,000 (-38.8%), from €322,050 to €197,050
- Trade debts -€102,027
down €102,027 (-62.8%), from €162,359 to €60,332
- Tax, wage and social debts -€46,311
down €46,311 (-48.0%), from €96,403 to €50,092
of which Taxes: -€46,311
- Depreciation +€126,847
up €126,847 (+45.3%), from €280,008 to €406,855
- Gross operating margin +€101,404
up €101,404 (+16.8%), from €603,970 to €705,375
- Taxes -€9,735
down €9,735 (-11.8%), from €82,584 to €72,849
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 | €2,354,977 | €2,561,809 | +€206,833 | +8.8% |
| Fixed assets | 21/28 | €1,592,887 | €1,815,030 | +€222,143 | +13.9% |
| Tangible fixed assets | 22/27 | €1,592,887 | €1,815,030 | +€222,143 | +13.9% |
| Land and buildings | 22 | €1,026,560 | €1,340,290 | +€313,730 | +30.6% |
| Plant, machinery and equipment | 23 | €391,408 | €347,133 | -€44,275 | -11.3% |
| Furniture and vehicles | 24 | €25,038 | €19,297 | -€5,740 | -22.9% |
| Leasing and similar rights | 25 | €149,882 | €108,310 | -€41,572 | -27.7% |
| Current assets | 29/58 | €762,089 | €746,779 | -€15,310 | -2.0% |
| Amounts receivable within one year | 40/41 | €257,076 | €116,400 | -€140,677 | -54.7% |
| Trade receivables | 40 | €209,958 | €31,017 | -€178,941 | -85.2% |
| Other amounts receivable | 41 | €47,119 | €85,383 | +€38,264 | +81.2% |
| Current investments | 50/53 | - | €125,000 | +€125,000 | |
| Cash at bank and in hand | 54/58 | €500,083 | €497,051 | -€3,033 | -0.6% |
| Deferred charges and accrued income | 490/1 | €4,930 | €8,329 | +€3,399 | +69.0% |
| Total equity and liabilities | 10/49 | €2,354,977 | €2,561,809 | +€206,833 | +8.8% |
| Equity | 10/15 | €1,187,018 | €1,369,149 | +€182,131 | +15.3% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €774,968 | €1,082,099 | +€307,131 | +39.6% |
| Non-distributable reserves | 130/1 | €9,000 | €134,000 | +€125,000 | +1,389% |
| Reserves not available under the articles | 1311 | €9,000 | €9,000 | = | 0.0% |
| Own shares acquired | 1312 | - | €125,000 | +€125,000 | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €747,218 | €929,349 | +€182,131 | +24.4% |
| Profit (loss) carried forward | 14 | €322,050 | €197,050 | -€125,000 | -38.8% |
| Amounts payable | 17/49 | €1,167,959 | €1,192,661 | +€24,701 | +2.1% |
| Amounts payable after more than one year | 17 | €746,331 | €929,099 | +€182,768 | +24.5% |
| Financial debts | 170/4 | €746,331 | €929,099 | +€182,768 | +24.5% |
| Amounts payable within one year | 42/48 | €421,629 | €263,562 | -€158,067 | -37.5% |
| Current portion of amounts payable after more than one year | 42 | €138,335 | €135,655 | -€2,680 | -1.9% |
| Trade debts | 44 | €162,359 | €60,332 | -€102,027 | -62.8% |
| Suppliers | 440/4 | €162,359 | €60,332 | -€102,027 | -62.8% |
| Taxes, remuneration and social security | 45 | €96,403 | €50,092 | -€46,311 | -48.0% |
| Taxes | 450/3 | €91,203 | €44,892 | -€46,311 | -50.8% |
| Remuneration and social security | 454/9 | €5,200 | €5,200 | = | 0.0% |
| Other amounts payable | 47/48 | €24,532 | €17,483 | -€7,049 | -28.7% |
| Non-recurring operating income | 76A | €6,350 | - | -€6,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €280,008 | €406,855 | +€126,847 | +45.3% |
| Other operating charges | 640/8 | €13,529 | €13,377 | -€153 | -1.1% |
| Gross operating margin | 9900 | €603,970 | €705,375 | +€101,404 | +16.8% |
| Operating profit (loss) | 9901 | €310,433 | €285,143 | -€25,290 | -8.1% |
| Financial income | 75/76B | €1,554 | €1,150 | -€403 | -26.0% |
| Recurring financial income | 75 | €1,554 | €1,150 | -€403 | -26.0% |
| Financial charges | 65/66B | €27,028 | €31,314 | +€4,286 | +15.9% |
| Recurring financial charges | 65 | €27,028 | €31,314 | +€4,286 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €284,959 | €254,980 | -€29,979 | -10.5% |
| Income taxes | 67/77 | €82,584 | €72,849 | -€9,735 | -11.8% |
| Profit (loss) for the period | 9904 | €202,375 | €182,131 | -€20,244 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €202,375 | €182,131 | -€20,244 | -10.0% |
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 29 October 2026 via checked.be.