AUTO-DRIVING: 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.
What changed
AUTO-DRIVING
NACE 85.531, Driving schools for cars and motorcycles
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€15,755
2024 · €7,626+€8,129
Equity
€24,381
2024 · €9,626+€14,755
Cash
€27,177
2024 · €12,715+€14,461
Balance sheet total
€31,174
2024 · €15,838+€15,335
Largest movements
Assets
- Cash +€14,461
up €14,461 (+113.7%), from €12,715 to €27,177
mainly Net result for the year (+€15,755) and Trade debts (+€284)
- Receivables within one year +€874
up €874 (+28.0%), from €3,123 to €3,997
of which Other amounts receivable: +€686
Equity and liabilities
- Profit (loss) carried forward +€14,755
up €14,755 (+222.7%), from €6,626 to €21,381
Income statement
- Gross operating margin +€8,584
up €8,584 (+81.9%), from €10,485 to €19,069
- Taxes +€455
up €455 (+15.9%), from €2,859 to €3,314
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.
Result 2024
€7,626
Gross operating margin
+€8,584
Financial charges
-€0
Taxes
-€455
Result 2025
€15,755
Cash bridge derived
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.
From operations
+€15,461
Investment
€0
Financing
-€1,000
Cash 2024
€12,715
From operations (derived)
+€15,461
Net result for the year
+€15,755
Receivables within one year
-€874
Trade debts
+€284
Tax, wage and social debts
+€81
Other debts
+€215
Financing
-€1,000
Contributions, distributions and other
-€1,000
Cash 2025
€27,177
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,838 | €31,174 | +€15,335 | +96.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €15,838 | €31,174 | +€15,335 | +96.8% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €3,123 | €3,997 | +€874 | +28.0% |
| Trade receivables | 40 | €2,982 | €3,170 | +€188 | +6.3% |
| Other amounts receivable | 41 | €141 | €827 | +€686 | +486.7% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €12,715 | €27,177 | +€14,461 | +113.7% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €15,838 | €31,174 | +€15,335 | +96.8% |
| Equity | 10/15 | €9,626 | €24,381 | +€14,755 | +153.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €0 | €0 | = | |
| Non-distributable reserves | 130/1 | €0 | €0 | = | |
| Reserves not available under the articles | 1311 | €0 | €0 | = | |
| Own shares acquired | 1312 | €0 | €0 | = | |
| Financial assistance | 1313 | €0 | €0 | = | |
| Other | 1319 | €0 | €0 | = | |
| Tax-exempt reserves | 132 | €0 | €0 | = | |
| Distributable reserves | 133 | €0 | €0 | = | |
| Profit (loss) carried forward | 14 | €6,626 | €21,381 | +€14,755 | +222.7% |
| Investment grants | 15 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Provisions for liabilities and charges | 160/5 | €0 | €0 | = | |
| Pensions and similar obligations | 160 | €0 | €0 | = | |
| Taxes | 161 | €0 | €0 | = | |
| Major repairs and maintenance | 162 | €0 | €0 | = | |
| Environmental obligations | 163 | €0 | €0 | = | |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €6,213 | €6,792 | +€580 | +9.3% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Trade debts | 175 | €0 | €0 | = | |
| Advances received on contracts in progress | 176 | €0 | €0 | = | |
| Other amounts payable | 178/9 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €6,213 | €6,792 | +€580 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €537 | €820 | +€284 | +52.8% |
| Suppliers | 440/4 | €537 | €820 | +€284 | +52.8% |
| Bills of exchange payable | 441 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €1,365 | €1,446 | +€81 | +6.0% |
| Taxes | 450/3 | €1,365 | €1,446 | +€81 | +6.0% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €4,311 | €4,526 | +€215 | +5.0% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €0 | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | €0 | = | |
| Other operating charges | 640/8 | €0 | €0 | = | |
| Non-recurring operating charges | 66A | €0 | €0 | = | |
| Gross operating margin | 9900 | €10,485 | €19,069 | +€8,584 | +81.9% |
| Operating profit (loss) | 9901 | €10,485 | €19,069 | +€8,584 | +81.9% |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Non-recurring financial income | 76B | €0 | €0 | = | |
| Financial charges | 65/66B | €0 | €0 | +€0 | |
| Recurring financial charges | 65 | €0 | €0 | +€0 | |
| Non-recurring financial charges | 66B | €0 | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €10,485 | €19,069 | +€8,584 | +81.9% |
| Income taxes | 67/77 | €2,859 | €3,314 | +€455 | +15.9% |
| Profit (loss) for the period | 9904 | €7,626 | €15,755 | +€8,129 | +106.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,626 | €15,755 | +€8,129 | +106.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.