AUTO-ECOLE 66: 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.
AUTO-ECOLE 66
Largest movements
- Cash +€123,209
up €123,209 (+106%), from €116,671 to €239,880
mainly Net result for the year (+€152,075) and Depreciation (+€37,888)
- Receivables within one year +€32,257
up €32,257 (+97.2%), from €33,192 to €65,449
of which Trade receivables: +€62,273
- Tangible fixed assets -€19,490
down €19,490 (-4.7%), from €411,812 to €392,323
of which Land and buildings: -€13,367
- Reserves +€152,075
up €152,075 (+169%), from €90,000 to €242,075
- Other debts -€34,544
down €34,544 (-42.6%), from €81,040 to €46,496
- Tax, wage and social debts +€26,981
up €26,981 (+73.7%), from €36,628 to €63,610
of which Taxes: +€23,950
- Debts after one year -€12,766
down €12,766 (-8.4%), from €152,597 to €139,830
- Gross operating margin +€125,397
up €125,397 (+30.0%), from €417,591 to €542,988
- Staff costs +€32,192
up €32,192 (+13.5%), from €239,258 to €271,449
- Taxes +€27,251
up €27,251 (+74.0%), from €36,823 to €64,074
- Depreciation +€8,879
up €8,879 (+30.6%), from €29,009 to €37,888
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 | €566,194 | €701,702 | +€135,509 | +23.9% |
| Fixed assets | 21/28 | €412,022 | €392,533 | -€19,490 | -4.7% |
| Tangible fixed assets | 22/27 | €411,812 | €392,323 | -€19,490 | -4.7% |
| Land and buildings | 22 | €339,000 | €325,633 | -€13,367 | -3.9% |
| Furniture and vehicles | 24 | €72,812 | €66,690 | -€6,122 | -8.4% |
| Financial fixed assets | 28 | €210 | €210 | = | 0.0% |
| Current assets | 29/58 | €154,171 | €309,170 | +€154,998 | +101% |
| Amounts receivable within one year | 40/41 | €33,192 | €65,449 | +€32,257 | +97.2% |
| Trade receivables | 40 | - | €62,273 | +€62,273 | |
| Other amounts receivable | 41 | €33,192 | €3,177 | -€30,015 | -90.4% |
| Cash at bank and in hand | 54/58 | €116,671 | €239,880 | +€123,209 | +106% |
| Deferred charges and accrued income | 490/1 | €4,308 | €3,840 | -€468 | -10.9% |
| Total equity and liabilities | 10/49 | €566,194 | €701,702 | +€135,509 | +23.9% |
| Equity | 10/15 | €265,853 | €417,928 | +€152,075 | +57.2% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €90,000 | €242,075 | +€152,075 | +169% |
| Distributable reserves | 133 | €90,000 | €242,075 | +€152,075 | +169% |
| Profit (loss) carried forward | 14 | €25,853 | €25,853 | = | 0.0% |
| Amounts payable | 17/49 | €300,341 | €283,775 | -€16,566 | -5.5% |
| Amounts payable after more than one year | 17 | €152,597 | €139,830 | -€12,766 | -8.4% |
| Financial debts | 170/4 | €152,597 | €139,830 | -€12,766 | -8.4% |
| Amounts payable within one year | 42/48 | €147,744 | €143,853 | -€3,892 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €12,599 | €12,766 | +€168 | +1.3% |
| Trade debts | 44 | €17,477 | €20,981 | +€3,504 | +20.0% |
| Suppliers | 440/4 | €17,477 | €20,981 | +€3,504 | +20.0% |
| Taxes, remuneration and social security | 45 | €36,628 | €63,610 | +€26,981 | +73.7% |
| Taxes | 450/3 | €4,393 | €28,343 | +€23,950 | +545% |
| Remuneration and social security | 454/9 | €32,235 | €35,266 | +€3,031 | +9.4% |
| Other amounts payable | 47/48 | €81,040 | €46,496 | -€34,544 | -42.6% |
| Accrued charges and deferred income | 492/3 | - | €91 | +€91 | |
| Non-recurring operating income | 76A | - | €49,092 | +€49,092 | |
| Remuneration, social security and pensions | 62 | €239,258 | €271,449 | +€32,192 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,009 | €37,888 | +€8,879 | +30.6% |
| Other operating charges | 640/8 | €6,742 | €8,042 | +€1,300 | +19.3% |
| Non-recurring operating charges | 66A | - | €4,448 | +€4,448 | |
| Gross operating margin | 9900 | €417,591 | €542,988 | +€125,397 | +30.0% |
| Operating profit (loss) | 9901 | €142,582 | €221,161 | +€78,579 | +55.1% |
| Financial income | 75/76B | - | €746 | +€746 | |
| Recurring financial income | 75 | - | €746 | +€746 | |
| Financial charges | 65/66B | €8,788 | €5,758 | -€3,030 | -34.5% |
| Recurring financial charges | 65 | €8,788 | €5,758 | -€3,030 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €133,794 | €216,149 | +€82,355 | +61.6% |
| Income taxes | 67/77 | €36,823 | €64,074 | +€27,251 | +74.0% |
| Profit (loss) for the period | 9904 | €96,971 | €152,075 | +€55,104 | +56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €96,971 | €152,075 | +€55,104 | +56.8% |
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 19 October 2026 via checked.be.