DIA-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.
What changed
DIA-RENT
NACE 82.990, Other business support services
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
-€29,437
2025 · €124,499-€153,936
Equity
€493,293
2025 · €522,730-€29,437
Cash
€14,634
2025 · €8,675+€5,959
Balance sheet total
€5.1m
2025 · €5.2m-€176,090
Largest movements
Assets
- Tangible fixed assets -€232,647
down €232,647 (-4.5%), from €5.1m to €4.9m
of which Land and buildings: -€227,644
Equity and liabilities
- Trade debts -€124,448
down €124,448 (-96.8%), from €128,592 to €4,144
- Debts after one year -€106,034
down €106,034 (-2.7%), from €4.0m to €3.9m
- Other debts +€75,811
up €75,811 (+27.6%), from €274,547 to €350,358
Income statement
- Gross operating margin -€207,976
down €207,976 (-35.0%), from €594,629 to €386,653
- Financial charges -€36,913
down €36,913 (-24.3%), from €151,637 to €114,724
- Taxes -€20,813
down €20,813 (-83.2%), from €25,006 to €4,193
- Other operating charges +€7,903
up €7,903 (+12.7%), from €62,285 to €70,188
From the 2025 result to the 2026 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.
Result 2025
€124,499
Gross operating margin
-€207,976
Depreciation
-€3,173
Other operating charges
-€7,903
Other operating items
+€8,239
Financial income
-€52
Financial charges
+€36,913
Taxes
+€20,813
Deferred taxes and other
-€797
Result 2026
-€29,437
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€100,810
Investment
€0
Financing
-€94,851
Cash 2025
€8,675
From operations (derived)
+€100,810
Net result for the year
-€29,437
Depreciation
+€232,647
Receivables within one year
-€50,433
Deferred charges and accrued income
-€164
Provisions
-€5,662
Trade debts
-€124,448
Tax, wage and social debts
-€4,251
Other debts
+€75,811
Accrued charges and deferred income
+€6,747
Financing
-€94,851
Debts after one year
-€106,034
Current portion of long-term debt
+€11,182
Short-term financial debts
+€2
Cash 2026
€14,634
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,243,658 | €5,067,568 | -€176,090 | -3.4% |
| Fixed assets | 21/28 | €5,131,140 | €4,898,493 | -€232,647 | -4.5% |
| Tangible fixed assets | 22/27 | €5,131,140 | €4,898,493 | -€232,647 | -4.5% |
| Land and buildings | 22 | €5,124,612 | €4,896,968 | -€227,644 | -4.4% |
| Plant, machinery and equipment | 23 | €1,603 | €121 | -€1,481 | -92.4% |
| Furniture and vehicles | 24 | €4,925 | €1,404 | -€3,521 | -71.5% |
| Current assets | 29/58 | €112,518 | €169,075 | +€56,556 | +50.3% |
| Amounts receivable within one year | 40/41 | €94,093 | €144,526 | +€50,433 | +53.6% |
| Trade receivables | 40 | €82,494 | €135,526 | +€53,032 | +64.3% |
| Other amounts receivable | 41 | €11,599 | €9,000 | -€2,599 | -22.4% |
| Cash at bank and in hand | 54/58 | €8,675 | €14,634 | +€5,959 | +68.7% |
| Deferred charges and accrued income | 490/1 | €9,751 | €9,915 | +€164 | +1.7% |
| Total equity and liabilities | 10/49 | €5,243,658 | €5,067,568 | -€176,090 | -3.4% |
| Equity | 10/15 | €522,730 | €493,293 | -€29,437 | -5.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €578,811 | €561,826 | -€16,985 | -2.9% |
| Tax-exempt reserves | 132 | €223,965 | €206,981 | -€16,985 | -7.6% |
| Distributable reserves | 133 | €354,845 | €354,845 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,481 | -€80,933 | -€12,452 | -18.2% |
| Provisions and deferred taxes | 16 | €74,655 | €68,993 | -€5,662 | -7.6% |
| Deferred taxes | 168 | €74,655 | €68,993 | -€5,662 | -7.6% |
| Amounts payable | 17/49 | €4,646,273 | €4,505,282 | -€140,991 | -3.0% |
| Amounts payable after more than one year | 17 | €3,976,050 | €3,870,016 | -€106,034 | -2.7% |
| Financial debts | 170/4 | €3,976,050 | €3,870,016 | -€106,034 | -2.7% |
| Amounts payable within one year | 42/48 | €646,137 | €604,433 | -€41,704 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €219,822 | €231,003 | +€11,182 | +5.1% |
| Financial debts | 43 | €23 | €25 | +€2 | +8.7% |
| Credit institutions | 430/8 | €23 | €25 | +€2 | +8.7% |
| Trade debts | 44 | €128,592 | €4,144 | -€124,448 | -96.8% |
| Suppliers | 440/4 | €128,592 | €4,144 | -€124,448 | -96.8% |
| Taxes, remuneration and social security | 45 | €23,153 | €18,902 | -€4,251 | -18.4% |
| Taxes | 450/3 | €23,153 | €18,902 | -€4,251 | -18.4% |
| Other amounts payable | 47/48 | €274,547 | €350,358 | +€75,811 | +27.6% |
| Accrued charges and deferred income | 492/3 | €24,086 | €30,833 | +€6,747 | +28.0% |
| Non-recurring operating income | 76A | €326,915 | €0 | -€326,915 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €229,473 | €232,647 | +€3,173 | +1.4% |
| Other operating charges | 640/8 | €62,285 | €70,188 | +€7,903 | +12.7% |
| Non-recurring operating charges | 66A | €8,239 | €0 | -€8,239 | -100% |
| Gross operating margin | 9900 | €594,629 | €386,653 | -€207,976 | -35.0% |
| Operating profit (loss) | 9901 | €294,632 | €83,818 | -€210,813 | -71.6% |
| Financial income | 75/76B | €52 | €0 | -€52 | -100% |
| Recurring financial income | 75 | €52 | €0 | -€52 | -100% |
| Financial charges | 65/66B | €151,637 | €114,724 | -€36,913 | -24.3% |
| Recurring financial charges | 65 | €151,637 | €114,724 | -€36,913 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €143,046 | -€30,906 | -€173,952 | |
| Transfer from deferred taxes | 780 | €6,459 | €5,662 | -€797 | -12.3% |
| Income taxes | 67/77 | €25,006 | €4,193 | -€20,813 | -83.2% |
| Profit (loss) for the period | 9904 | €124,499 | -€29,437 | -€153,936 | |
| Transfer from tax-exempt reserves | 789 | €19,376 | €16,985 | -€2,391 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €143,874 | -€12,452 | -€156,326 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.