J. 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.
J. RENT
Largest movements
- Receivables within one year +€1,870
up €1,870 (+115%), from €1,622 to €3,492
of which Trade receivables: +€941
- Tangible fixed assets -€719
down €719 (-84.3%), from €853 to €134
- Cash -€346
down €346 (-12.8%), from €2,696 to €2,350
mainly Receivables within one year (-€1,870) and Trade debts (-€825)
- Tax, wage and social debts +€1,250
up €1,250 (+580%), from €216 to €1,466
- Profit (loss) carried forward +€1,077
up €1,077 (+46.1%), from €2,336 to €3,413
- Trade debts -€825
down €825 (-91.0%), from €907 to €82
- Other debts -€679
down €679 (-58.4%), from €1,162 to €484
- Gross operating margin -€39,714
down €39,714 (-93.8%), from €42,332 to €2,618
- Staff costs -€33,059
no longer reported in 2025 (was €33,059)
- Financial charges -€963
down €963 (-56.8%), from €1,696 to €733
- Other operating charges -€434
down €434 (-83.1%), from €522 to €89
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 | €5,171 | €5,994 | +€823 | +15.9% |
| Fixed assets | 21/28 | €853 | €134 | -€719 | -84.3% |
| Tangible fixed assets | 22/27 | €853 | €134 | -€719 | -84.3% |
| Furniture and vehicles | 24 | €853 | €134 | -€719 | -84.3% |
| Current assets | 29/58 | €4,318 | €5,860 | +€1,542 | +35.7% |
| Amounts receivable within one year | 40/41 | €1,622 | €3,492 | +€1,870 | +115% |
| Trade receivables | 40 | €1,099 | €2,040 | +€941 | +85.7% |
| Other amounts receivable | 41 | €523 | €1,452 | +€929 | +178% |
| Cash at bank and in hand | 54/58 | €2,696 | €2,350 | -€346 | -12.8% |
| Deferred charges and accrued income | 490/1 | - | €18 | +€18 | |
| Total equity and liabilities | 10/49 | €5,171 | €5,994 | +€823 | +15.9% |
| Equity | 10/15 | €2,886 | €3,963 | +€1,077 | +37.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,336 | €3,413 | +€1,077 | +46.1% |
| Amounts payable | 17/49 | €2,285 | €2,031 | -€254 | -11.1% |
| Amounts payable within one year | 42/48 | €2,285 | €2,031 | -€254 | -11.1% |
| Trade debts | 44 | €907 | €82 | -€825 | -91.0% |
| Suppliers | 440/4 | €907 | €82 | -€825 | -91.0% |
| Taxes, remuneration and social security | 45 | €216 | €1,466 | +€1,250 | +580% |
| Taxes | 450/3 | €216 | €1,466 | +€1,250 | +580% |
| Other amounts payable | 47/48 | €1,162 | €484 | -€679 | -58.4% |
| Remuneration, social security and pensions | 62 | €33,059 | - | -€33,059 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €719 | €719 | = | 0.0% |
| Other operating charges | 640/8 | €522 | €89 | -€434 | -83.1% |
| Gross operating margin | 9900 | €42,332 | €2,618 | -€39,714 | -93.8% |
| Operating profit (loss) | 9901 | €8,031 | €1,810 | -€6,221 | -77.5% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €1,696 | €733 | -€963 | -56.8% |
| Recurring financial charges | 65 | €1,696 | €733 | -€963 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | €6,348 | €1,077 | -€5,271 | -83.0% |
| Income taxes | 67/77 | €216 | - | -€216 | |
| Profit (loss) for the period | 9904 | €6,132 | €1,077 | -€5,056 | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,132 | €1,077 | -€5,056 | -82.4% |
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 20 October 2026 via checked.be.