AUTO-ECOLE DAUVISTER: 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 DAUVISTER
Largest movements
- Current investments -€65,000
down €65,000 (-81.2%), from €80,027 to €15,027
- Tangible fixed assets +€19,417
up €19,417 (+8.6%), from €225,703 to €245,120
of which Assets under construction and advance payments: +€36,529
- Receivables within one year +€18,926
up €18,926 (+41.6%), from €45,539 to €64,465
of which Other amounts receivable: +€35,000
- Cash -€13,225
down €13,225 (-8.4%), from €157,181 to €143,956
mainly Investment in fixed assets (net) (-€93,525) and Net result for the year (-€33,292)
- Profit (loss) carried forward -€33,292
down €33,292 (-9.1%), from €367,159 to €333,867
- Tax, wage and social debts -€11,331
down €11,331 (-13.1%), from €86,497 to €75,166
of which Remuneration and social security: -€7,235
- Gross operating margin -€34,490
down €34,490 (-9.7%), from €357,233 to €322,743
- Depreciation +€21,368
up €21,368 (+40.1%), from €53,274 to €74,643
- Taxes -€12,743
no longer reported in 2024 (was €12,743)
- Staff costs -€9,320
down €9,320 (-3.3%), from €281,691 to €272,370
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 | €541,225 | €500,839 | -€40,386 | -7.5% |
| Fixed assets | 21/28 | €251,532 | €270,414 | +€18,882 | +7.5% |
| Intangible fixed assets | 21 | €535 | - | -€535 | |
| Tangible fixed assets | 22/27 | €225,703 | €245,120 | +€19,417 | +8.6% |
| Furniture and vehicles | 24 | €198,278 | €167,688 | -€30,590 | -15.4% |
| Other tangible fixed assets | 26 | €4,817 | €18,295 | +€13,478 | +280% |
| Assets under construction and advance payments | 27 | €22,609 | €59,138 | +€36,529 | +162% |
| Financial fixed assets | 28 | €25,293 | €25,293 | = | 0.0% |
| Current assets | 29/58 | €289,694 | €230,426 | -€59,268 | -20.5% |
| Amounts receivable within one year | 40/41 | €45,539 | €64,465 | +€18,926 | +41.6% |
| Trade receivables | 40 | €16,314 | €240 | -€16,074 | -98.5% |
| Other amounts receivable | 41 | €29,225 | €64,225 | +€35,000 | +120% |
| Current investments | 50/53 | €80,027 | €15,027 | -€65,000 | -81.2% |
| Cash at bank and in hand | 54/58 | €157,181 | €143,956 | -€13,225 | -8.4% |
| Deferred charges and accrued income | 490/1 | €6,947 | €6,978 | +€31 | +0.4% |
| Total equity and liabilities | 10/49 | €541,225 | €500,839 | -€40,386 | -7.5% |
| Equity | 10/15 | €406,360 | €373,068 | -€33,292 | -8.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €20,609 | €20,609 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €367,159 | €333,867 | -€33,292 | -9.1% |
| Amounts payable | 17/49 | €134,866 | €127,771 | -€7,094 | -5.3% |
| Amounts payable within one year | 42/48 | €134,866 | €127,771 | -€7,094 | -5.3% |
| Trade debts | 44 | €31,594 | €33,550 | +€1,956 | +6.2% |
| Suppliers | 440/4 | €31,594 | €33,550 | +€1,956 | +6.2% |
| Taxes, remuneration and social security | 45 | €86,497 | €75,166 | -€11,331 | -13.1% |
| Taxes | 450/3 | €29,830 | €25,734 | -€4,096 | -13.7% |
| Remuneration and social security | 454/9 | €56,666 | €49,432 | -€7,235 | -12.8% |
| Other amounts payable | 47/48 | €16,775 | €19,056 | +€2,281 | +13.6% |
| Remuneration, social security and pensions | 62 | €281,691 | €272,370 | -€9,320 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,274 | €74,643 | +€21,368 | +40.1% |
| Other operating charges | 640/8 | €7,994 | €8,281 | +€287 | +3.6% |
| Gross operating margin | 9900 | €357,233 | €322,743 | -€34,490 | -9.7% |
| Operating profit (loss) | 9901 | €14,274 | -€32,551 | -€46,825 | |
| Financial income | 75/76B | €35 | €54 | +€19 | +55.8% |
| Recurring financial income | 75 | €35 | €54 | +€19 | +55.8% |
| Financial charges | 65/66B | €944 | €795 | -€149 | -15.8% |
| Recurring financial charges | 65 | €828 | €795 | -€33 | -4.0% |
| Non-recurring financial charges | 66B | €116 | - | -€116 | |
| Profit (loss) for the period before taxes | 9903 | €13,365 | -€33,292 | -€46,656 | |
| Income taxes | 67/77 | €12,743 | - | -€12,743 | |
| Profit (loss) for the period | 9904 | €621 | -€33,292 | -€33,913 | |
| Profit (loss) for the period to be appropriated | 9905 | €621 | -€33,292 | -€33,913 |
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 30 October 2026 via checked.be.