AUTO-ECOLE AUTO-START: 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 AUTO-START
Largest movements
- Receivables within one year -€44,467
down €44,467 (-88.4%), from €50,293 to €5,826
of which Trade receivables: -€44,467
- Cash +€30,627
up €30,627 (+66.5%), from €46,075 to €76,702
mainly Receivables within one year (+€44,467) and Depreciation (+€3,139)
- Tangible fixed assets -€5,003
down €5,003 (-67.5%), from €7,416 to €2,413
- Trade debts -€11,083
down €11,083 (-95.4%), from €11,612 to €529
- Current portion of long-term debt -€2,623
down €2,623 (-55.4%), from €4,736 to €2,112
- Debts after one year -€2,008
no longer reported in 2025 (was €2,008)
- Tax, wage and social debts -€1,860
down €1,860 (-10.9%), from €17,094 to €15,234
of which Taxes: -€3,504
- Gross operating margin -€44,499
down €44,499 (-68.3%), from €65,184 to €20,684
- Taxes -€10,100
down €10,100 (-86.6%), from €11,658 to €1,558
- Financial income +€7,209
up €7,209 (+12,054%), from €60 to €7,268
- Staff costs +€2,613
up €2,613 (+13.9%), from €18,816 to €21,429
- Depreciation -€957
down €957 (-23.4%), from €4,096 to €3,139
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 | €105,600 | €86,933 | -€18,667 | -17.7% |
| Fixed assets | 21/28 | €7,916 | €2,913 | -€5,003 | -63.2% |
| Tangible fixed assets | 22/27 | €7,416 | €2,413 | -€5,003 | -67.5% |
| Furniture and vehicles | 24 | €7,416 | €2,413 | -€5,003 | -67.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €97,685 | €84,020 | -€13,664 | -14.0% |
| Amounts receivable within one year | 40/41 | €50,293 | €5,826 | -€44,467 | -88.4% |
| Trade receivables | 40 | €50,168 | €5,701 | -€44,467 | -88.6% |
| Other amounts receivable | 41 | €125 | €125 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €46,075 | €76,702 | +€30,627 | +66.5% |
| Deferred charges and accrued income | 490/1 | €1,317 | €1,492 | +€176 | +13.3% |
| Total equity and liabilities | 10/49 | €105,600 | €86,933 | -€18,667 | -17.7% |
| Equity | 10/15 | €69,968 | €68,971 | -€997 | -1.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,659 | €5,659 | = | 0.0% |
| Non-distributable reserves | 130/1 | €288 | €288 | = | 0.0% |
| Reserves not available under the articles | 1311 | €288 | €288 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,371 | €5,371 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,109 | €57,112 | -€997 | -1.7% |
| Amounts payable | 17/49 | €35,632 | €17,962 | -€17,670 | -49.6% |
| Amounts payable after more than one year | 17 | €2,008 | - | -€2,008 | |
| Financial debts | 170/4 | €2,008 | - | -€2,008 | |
| Amounts payable within one year | 42/48 | €33,625 | €17,962 | -€15,663 | -46.6% |
| Current portion of amounts payable after more than one year | 42 | €4,736 | €2,112 | -€2,623 | -55.4% |
| Trade debts | 44 | €11,612 | €529 | -€11,083 | -95.4% |
| Suppliers | 440/4 | €11,612 | €529 | -€11,083 | -95.4% |
| Taxes, remuneration and social security | 45 | €17,094 | €15,234 | -€1,860 | -10.9% |
| Taxes | 450/3 | €15,288 | €11,785 | -€3,504 | -22.9% |
| Remuneration and social security | 454/9 | €1,806 | €3,449 | +€1,644 | +91.0% |
| Other amounts payable | 47/48 | €183 | €86 | -€97 | -53.0% |
| Remuneration, social security and pensions | 62 | €18,816 | €21,429 | +€2,613 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,096 | €3,139 | -€957 | -23.4% |
| Other operating charges | 640/8 | €1,523 | €1,874 | +€351 | +23.1% |
| Gross operating margin | 9900 | €65,184 | €20,684 | -€44,499 | -68.3% |
| Operating profit (loss) | 9901 | €40,749 | -€5,757 | -€46,506 | |
| Financial income | 75/76B | €60 | €7,268 | +€7,209 | +12,054% |
| Recurring financial income | 75 | €60 | €7,268 | +€7,209 | +12,054% |
| Financial charges | 65/66B | €389 | €950 | +€561 | +144% |
| Recurring financial charges | 65 | €389 | €950 | +€561 | +144% |
| Profit (loss) for the period before taxes | 9903 | €40,420 | €561 | -€39,859 | -98.6% |
| Income taxes | 67/77 | €11,658 | €1,558 | -€10,100 | -86.6% |
| Profit (loss) for the period | 9904 | €28,762 | -€997 | -€29,759 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,762 | -€997 | -€29,759 |
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 18 October 2026 via checked.be.