BM-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.
BM-RENTING
Largest movements
- Receivables within one year -€56,120
down €56,120 (-55.0%), from €102,120 to €46,000
of which Other amounts receivable: -€56,120
- Formation expenses -€3,073
down €3,073 (-5.6%), from €55,307 to €52,234
- Other debts -€63,994
down €63,994 (-49.6%), from €129,034 to €65,039
- Advances received +€11,662
new in 2025: €11,662
- Profit (loss) carried forward -€2,720
down €2,720 (-14.6%), from -€18,668 to -€21,388
- Trade debts -€2,462
down €2,462 (-53.5%), from €4,603 to €2,142
- Gross operating margin -€132,980
down €132,980 (-96.5%), from €137,768 to €4,788
- Taxes -€8,826
down €8,826 (-88.0%), from €10,027 to €1,201
- Depreciation -€3,295
down €3,295 (-51.7%), from €6,368 to €3,073
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 | €162,022 | €103,287 | -€58,734 | -36.3% |
| Formation expenses | 20 | €55,307 | €52,234 | -€3,073 | -5.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €106,715 | €51,053 | -€55,661 | -52.2% |
| Amounts receivable within one year | 40/41 | €102,120 | €46,000 | -€56,120 | -55.0% |
| Trade receivables | 40 | €6,000 | €6,000 | = | 0.0% |
| Other amounts receivable | 41 | €96,120 | €40,000 | -€56,120 | -58.4% |
| Cash at bank and in hand | 54/58 | €3,309 | €3,727 | +€419 | +12.7% |
| Deferred charges and accrued income | 490/1 | €1,286 | €1,326 | +€40 | +3.1% |
| Total equity and liabilities | 10/49 | €162,022 | €103,287 | -€58,734 | -36.3% |
| Equity | 10/15 | €8,832 | €6,112 | -€2,720 | -30.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,668 | -€21,388 | -€2,720 | -14.6% |
| Amounts payable | 17/49 | €153,189 | €97,175 | -€56,014 | -36.6% |
| Amounts payable within one year | 42/48 | €153,189 | €97,175 | -€56,014 | -36.6% |
| Trade debts | 44 | €4,603 | €2,142 | -€2,462 | -53.5% |
| Suppliers | 440/4 | €4,603 | €2,142 | -€2,462 | -53.5% |
| Advances received on contracts in progress | 46 | - | €11,662 | +€11,662 | |
| Taxes, remuneration and social security | 45 | €19,552 | €18,332 | -€1,220 | -6.2% |
| Taxes | 450/3 | €19,552 | €18,332 | -€1,220 | -6.2% |
| Other amounts payable | 47/48 | €129,034 | €65,039 | -€63,994 | -49.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,368 | €3,073 | -€3,295 | -51.7% |
| Other operating charges | 640/8 | €2,819 | €2,013 | -€806 | -28.6% |
| Gross operating margin | 9900 | €137,768 | €4,788 | -€132,980 | -96.5% |
| Operating profit (loss) | 9901 | €128,581 | -€298 | -€128,879 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,539 | €1,221 | -€318 | -20.7% |
| Recurring financial charges | 65 | €1,539 | €1,221 | -€318 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €127,042 | -€1,519 | -€128,561 | |
| Income taxes | 67/77 | €10,027 | €1,201 | -€8,826 | -88.0% |
| Profit (loss) for the period | 9904 | €117,015 | -€2,720 | -€119,735 | |
| Profit (loss) for the period to be appropriated | 9905 | €117,015 | -€2,720 | -€119,735 |
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 22 October 2026 via checked.be.