AUTO ECOLE CHALLENGE: 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 CHALLENGE
Largest movements
- Tangible fixed assets +€26,418
up €26,418 (+205%), from €12,896 to €39,315
- Receivables within one year +€4,277
up €4,277 (+146%), from €2,922 to €7,198
of which Trade receivables: +€3,819
- Debts after one year +€14,467
new in 2024: €14,467
- Tax, wage and social debts +€8,870
up €8,870 (+107%), from €8,309 to €17,179
of which Remuneration and social security: +€10,400
- Trade debts +€3,864
up €3,864 (+82.9%), from €4,664 to €8,527
- Profit (loss) carried forward +€3,413
up €3,413, from -€643 to €2,770
- Depreciation -€6,895
down €6,895 (-77.3%), from €8,926 to €2,031
- Gross operating margin -€2,016
down €2,016 (-18.8%), from €10,739 to €8,723
- Taxes +€1,182
up €1,182 (+1,825%), from €65 to €1,247
- Financial charges -€275
down €275 (-23.5%), from €1,170 to €895
of which Non-recurring financial charges: -€820
- Other operating charges -€258
down €258 (-35.1%), from €736 to €478
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,408 | €53,067 | +€30,660 | +137% |
| Fixed assets | 21/28 | €16,746 | €43,165 | +€26,418 | +158% |
| Tangible fixed assets | 22/27 | €12,896 | €39,315 | +€26,418 | +205% |
| Furniture and vehicles | 24 | €12,896 | €39,315 | +€26,418 | +205% |
| Financial fixed assets | 28 | €3,850 | €3,850 | = | 0.0% |
| Current assets | 29/58 | €5,662 | €9,903 | +€4,241 | +74.9% |
| Amounts receivable within one year | 40/41 | €2,922 | €7,198 | +€4,277 | +146% |
| Trade receivables | 40 | €2,922 | €6,741 | +€3,819 | +131% |
| Other amounts receivable | 41 | - | €458 | +€458 | |
| Cash at bank and in hand | 54/58 | €1,154 | €1,119 | -€36 | -3.1% |
| Deferred charges and accrued income | 490/1 | €1,586 | €1,586 | = | 0.0% |
| Total equity and liabilities | 10/49 | €22,408 | €53,067 | +€30,660 | +137% |
| Equity | 10/15 | €3,357 | €6,770 | +€3,413 | +102% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€643 | €2,770 | +€3,413 | |
| Amounts payable | 17/49 | €19,051 | €46,297 | +€27,246 | +143% |
| Amounts payable after more than one year | 17 | - | €14,467 | +€14,467 | |
| Financial debts | 170/4 | - | €14,467 | +€14,467 | |
| Amounts payable within one year | 42/48 | €19,051 | €31,830 | +€12,779 | +67.1% |
| Trade debts | 44 | €4,664 | €8,527 | +€3,864 | +82.9% |
| Suppliers | 440/4 | €4,664 | €8,527 | +€3,864 | +82.9% |
| Taxes, remuneration and social security | 45 | €8,309 | €17,179 | +€8,870 | +107% |
| Taxes | 450/3 | €6,909 | €5,379 | -€1,530 | -22.1% |
| Remuneration and social security | 454/9 | €1,400 | €11,800 | +€10,400 | +743% |
| Other amounts payable | 47/48 | €6,079 | €6,124 | +€45 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,926 | €2,031 | -€6,895 | -77.3% |
| Other operating charges | 640/8 | €736 | €478 | -€258 | -35.1% |
| Non-recurring operating charges | 66A | - | €660 | +€660 | |
| Gross operating margin | 9900 | €10,739 | €8,723 | -€2,016 | -18.8% |
| Operating profit (loss) | 9901 | €1,077 | €5,555 | +€4,478 | +416% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,170 | €895 | -€275 | -23.5% |
| Recurring financial charges | 65 | €350 | €895 | +€545 | +156% |
| Non-recurring financial charges | 66B | €820 | - | -€820 | |
| Profit (loss) for the period before taxes | 9903 | -€93 | €4,660 | +€4,753 | |
| Income taxes | 67/77 | €65 | €1,247 | +€1,182 | +1,825% |
| Profit (loss) for the period | 9904 | -€157 | €3,413 | +€3,571 | |
| Profit (loss) for the period to be appropriated | 9905 | -€157 | €3,413 | +€3,571 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.