AUTO ECOLE JADE: 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 JADE
Largest movements
- Cash -€37,410
down €37,410 (-20.6%), from €181,816 to €144,406
mainly Investment in fixed assets (net) (-€34,265) and Net result for the year (-€23,399)
- Tangible fixed assets +€9,240
up €9,240 (+7.4%), from €125,380 to €134,620
of which Furniture and vehicles: +€4,756
- Profit (loss) carried forward -€23,399
down €23,399 (-19.6%), from €119,359 to €95,960
- Tax, wage and social debts -€10,351
down €10,351 (-21.7%), from €47,772 to €37,421
of which Remuneration and social security: -€12,369
- Trade debts +€3,573
up €3,573 (+32.7%), from €10,920 to €14,493
- Staff costs -€28,614
down €28,614 (-14.3%), from €200,141 to €171,527
- Gross operating margin -€7,000
down €7,000 (-3.7%), from €187,720 to €180,720
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.
Cash bridge derived
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 | €329,905 | €303,895 | -€26,010 | -7.9% |
| Fixed assets | 21/28 | €125,380 | €134,620 | +€9,240 | +7.4% |
| Tangible fixed assets | 22/27 | €125,380 | €134,620 | +€9,240 | +7.4% |
| Land and buildings | 22 | €79,764 | €82,252 | +€2,488 | +3.1% |
| Plant, machinery and equipment | 23 | €1,346 | €3,342 | +€1,996 | +148.3% |
| Furniture and vehicles | 24 | €44,270 | €49,026 | +€4,756 | +10.7% |
| Current assets | 29/58 | €204,525 | €169,275 | -€35,250 | -17.2% |
| Amounts receivable within one year | 40/41 | €10,640 | €12,980 | +€2,340 | +22.0% |
| Trade receivables | 40 | €5,561 | €7,864 | +€2,303 | +41.4% |
| Other amounts receivable | 41 | €5,079 | €5,116 | +€37 | +0.7% |
| Cash at bank and in hand | 54/58 | €181,816 | €144,406 | -€37,410 | -20.6% |
| Deferred charges and accrued income | 490/1 | €12,069 | €11,889 | -€180 | -1.5% |
| Total equity and liabilities | 10/49 | €329,905 | €303,895 | -€26,010 | -7.9% |
| Equity | 10/15 | €191,359 | €167,960 | -€23,399 | -12.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €52,000 | €52,000 | = | 0.0% |
| Distributable reserves | 133 | €52,000 | €52,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,359 | €95,960 | -€23,399 | -19.6% |
| Amounts payable | 17/49 | €138,546 | €135,935 | -€2,611 | -1.9% |
| Amounts payable after more than one year | 17 | €49,783 | €51,421 | +€1,638 | +3.3% |
| Financial debts | 170/4 | €49,783 | €51,421 | +€1,638 | +3.3% |
| Amounts payable within one year | 42/48 | €88,584 | €84,514 | -€4,070 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €29,380 | €32,185 | +€2,805 | +9.5% |
| Trade debts | 44 | €10,920 | €14,493 | +€3,573 | +32.7% |
| Suppliers | 440/4 | €10,920 | €14,493 | +€3,573 | +32.7% |
| Taxes, remuneration and social security | 45 | €47,772 | €37,421 | -€10,351 | -21.7% |
| Taxes | 450/3 | €7,456 | €9,474 | +€2,018 | +27.1% |
| Remuneration and social security | 454/9 | €40,316 | €27,947 | -€12,369 | -30.7% |
| Other amounts payable | 47/48 | €512 | €415 | -€97 | -18.9% |
| Accrued charges and deferred income | 492/3 | €179 | - | -€179 | |
| Remuneration, social security and pensions | 62 | €200,141 | €171,527 | -€28,614 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,019 | €25,025 | +€6 | 0.0% |
| Other operating charges | 640/8 | €6,377 | €4,598 | -€1,779 | -27.9% |
| Gross operating margin | 9900 | €187,720 | €180,720 | -€7,000 | -3.7% |
| Operating profit (loss) | 9901 | -€43,817 | -€20,430 | +€23,387 | +53.4% |
| Financial income | 75/76B | €814 | €852 | +€38 | +4.7% |
| Recurring financial income | 75 | €814 | €852 | +€38 | +4.7% |
| Financial charges | 65/66B | €3,327 | €3,689 | +€362 | +10.9% |
| Recurring financial charges | 65 | €3,327 | €3,689 | +€362 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | -€46,330 | -€23,267 | +€23,063 | +49.8% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€46,458 | -€23,399 | +€23,059 | +49.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,458 | -€23,399 | +€23,059 | +49.6% |
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 12 October 2026 via checked.be.