AUTO-ECOLE BELPEER: 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 BELPEER
Largest movements
- Tangible fixed assets +€75,527
up €75,527 (+18.6%), from €405,276 to €480,803
of which Furniture and vehicles: +€90,601
- Cash +€15,708
up €15,708 (+6.6%), from €238,503 to €254,212
mainly Net result for the year (+€247,631) and Depreciation (+€63,090)
- Reserves +€98,064
up €98,064 (+36.8%), from €266,733 to €364,797
of which Distributable reserves: +€99,679
- Tax, wage and social debts +€48,344
up €48,344 (+80.3%), from €60,184 to €108,527
of which Taxes: +€28,950
- Trade debts -€20,606
down €20,606 (-84.7%), from €24,317 to €3,711
- Debts after one year -€15,038
down €15,038 (-19.0%), from €79,126 to €64,087
- Other debts -€11,909
down €11,909 (-7.4%), from €161,476 to €149,567
- Gross operating margin +€228,959
up €228,959 (+53.0%), from €431,599 to €660,558
- Staff costs +€109,941
up €109,941 (+78.9%), from €139,309 to €249,250
- Taxes +€26,955
up €26,955 (+39.9%), from €67,615 to €94,570
- Depreciation -€7,726
down €7,726 (-10.9%), from €70,816 to €63,090
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 | €685,086 | €783,619 | +€98,532 | +14.4% |
| Fixed assets | 21/28 | €406,698 | €482,225 | +€75,527 | +18.6% |
| Tangible fixed assets | 22/27 | €405,276 | €480,803 | +€75,527 | +18.6% |
| Land and buildings | 22 | €298,479 | €290,568 | -€7,911 | -2.7% |
| Plant, machinery and equipment | 23 | €54,061 | €46,898 | -€7,163 | -13.2% |
| Furniture and vehicles | 24 | €52,736 | €143,337 | +€90,601 | +172% |
| Financial fixed assets | 28 | €1,422 | €1,422 | = | 0.0% |
| Current assets | 29/58 | €278,388 | €301,394 | +€23,006 | +8.3% |
| Amounts receivable within one year | 40/41 | €27,345 | €34,394 | +€7,049 | +25.8% |
| Trade receivables | 40 | €27,345 | €32,625 | +€5,280 | +19.3% |
| Other amounts receivable | 41 | - | €1,769 | +€1,769 | |
| Cash at bank and in hand | 54/58 | €238,503 | €254,212 | +€15,708 | +6.6% |
| Deferred charges and accrued income | 490/1 | €12,540 | €12,788 | +€248 | +2.0% |
| Total equity and liabilities | 10/49 | €685,086 | €783,619 | +€98,532 | +14.4% |
| Equity | 10/15 | €328,733 | €426,797 | +€98,064 | +29.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €266,733 | €364,797 | +€98,064 | +36.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,057 | €48,442 | -€1,615 | -3.2% |
| Distributable reserves | 133 | €210,475 | €310,155 | +€99,679 | +47.4% |
| Provisions and deferred taxes | 16 | €15,686 | €15,147 | -€538 | -3.4% |
| Deferred taxes | 168 | €15,686 | €15,147 | -€538 | -3.4% |
| Amounts payable | 17/49 | €340,668 | €341,674 | +€1,006 | +0.3% |
| Amounts payable after more than one year | 17 | €79,126 | €64,087 | -€15,038 | -19.0% |
| Financial debts | 170/4 | €79,126 | €64,087 | -€15,038 | -19.0% |
| Amounts payable within one year | 42/48 | €260,885 | €276,844 | +€15,958 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €14,909 | €15,038 | +€130 | +0.9% |
| Trade debts | 44 | €24,317 | €3,711 | -€20,606 | -84.7% |
| Suppliers | 440/4 | €24,317 | €3,711 | -€20,606 | -84.7% |
| Taxes, remuneration and social security | 45 | €60,184 | €108,527 | +€48,344 | +80.3% |
| Taxes | 450/3 | €22,134 | €51,085 | +€28,950 | +131% |
| Remuneration and social security | 454/9 | €38,050 | €57,443 | +€19,393 | +51.0% |
| Other amounts payable | 47/48 | €161,476 | €149,567 | -€11,909 | -7.4% |
| Accrued charges and deferred income | 492/3 | €657 | €743 | +€87 | +13.2% |
| Remuneration, social security and pensions | 62 | €139,309 | €249,250 | +€109,941 | +78.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,816 | €63,090 | -€7,726 | -10.9% |
| Other operating charges | 640/8 | €9,766 | €11,506 | +€1,740 | +17.8% |
| Non-recurring operating charges | 66A | - | €127 | +€127 | |
| Gross operating margin | 9900 | €431,599 | €660,558 | +€228,959 | +53.0% |
| Operating profit (loss) | 9901 | €211,708 | €336,585 | +€124,878 | +59.0% |
| Financial income | 75/76B | €6,625 | €5,930 | -€696 | -10.5% |
| Recurring financial income | 75 | €6,625 | €1,312 | -€5,313 | -80.2% |
| Non-recurring financial income | 76B | - | €4,617 | +€4,617 | |
| Financial charges | 65/66B | €1,125 | €853 | -€272 | -24.2% |
| Recurring financial charges | 65 | €1,125 | €853 | -€272 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €217,208 | €341,662 | +€124,454 | +57.3% |
| Transfer from deferred taxes | 780 | €538 | €538 | +€0 | 0.0% |
| Income taxes | 67/77 | €67,615 | €94,570 | +€26,955 | +39.9% |
| Profit (loss) for the period | 9904 | €150,131 | €247,631 | +€97,499 | +64.9% |
| Transfer from tax-exempt reserves | 789 | €1,615 | €1,615 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €151,746 | €249,246 | +€97,500 | +64.3% |
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 30 October 2026 via checked.be.