AUTO - ECOLE JUSTET: 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 JUSTET
Largest movements
- Cash +€20,378
up €20,378 (+24.1%), from €84,576 to €104,954
mainly Receivables within one year (+€8,001) and Depreciation (+€7,439)
- Receivables within one year -€8,001
down €8,001 (-13.0%), from €61,736 to €53,735
of which Trade receivables: -€8,687
- Tangible fixed assets -€7,439
down €7,439 (-36.1%), from €20,607 to €13,169
of which Furniture and vehicles: -€6,256
- Profit (loss) carried forward +€2,310
up €2,310 (+7.2%), from -€31,860 to -€29,550
- Gross operating margin +€36,519
up €36,519, from -€21,592 to €14,927
- Depreciation -€1,827
down €1,827 (-19.7%), from €9,266 to €7,439
- Other operating charges -€353
down €353 (-15.0%), from €2,356 to €2,003
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 | €179,921 | €183,256 | +€3,335 | +1.9% |
| Fixed assets | 21/28 | €21,845 | €14,406 | -€7,439 | -34.1% |
| Tangible fixed assets | 22/27 | €20,607 | €13,169 | -€7,439 | -36.1% |
| Plant, machinery and equipment | 23 | €3,802 | €2,619 | -€1,183 | -31.1% |
| Furniture and vehicles | 24 | €16,806 | €10,550 | -€6,256 | -37.2% |
| Financial fixed assets | 28 | €1,237 | €1,237 | = | 0.0% |
| Current assets | 29/58 | €158,076 | €168,850 | +€10,774 | +6.8% |
| Amounts receivable within one year | 40/41 | €61,736 | €53,735 | -€8,001 | -13.0% |
| Trade receivables | 40 | €57,651 | €48,964 | -€8,687 | -15.1% |
| Other amounts receivable | 41 | €4,085 | €4,771 | +€686 | +16.8% |
| Current investments | 50/53 | €7,466 | €7,494 | +€27 | +0.4% |
| Cash at bank and in hand | 54/58 | €84,576 | €104,954 | +€20,378 | +24.1% |
| Deferred charges and accrued income | 490/1 | €4,298 | €2,667 | -€1,631 | -38.0% |
| Total equity and liabilities | 10/49 | €179,921 | €183,256 | +€3,335 | +1.9% |
| Equity | 10/15 | €177,994 | €180,303 | +€2,310 | +1.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €191,262 | €191,262 | = | 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 | €11,402 | €11,402 | = | 0.0% |
| Distributable reserves | 133 | €178,000 | €178,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,860 | -€29,550 | +€2,310 | +7.2% |
| Amounts payable | 17/49 | €1,927 | €2,953 | +€1,025 | +53.2% |
| Amounts payable within one year | 42/48 | €1,927 | €2,953 | +€1,025 | +53.2% |
| Trade debts | 44 | €459 | €1,105 | +€646 | +141% |
| Suppliers | 440/4 | €459 | €1,105 | +€646 | +141% |
| Taxes, remuneration and social security | 45 | €1,469 | €1,848 | +€379 | +25.8% |
| Taxes | 450/3 | €1,469 | €1,848 | +€379 | +25.8% |
| Remuneration, social security and pensions | 62 | €134 | - | -€134 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,266 | €7,439 | -€1,827 | -19.7% |
| Other operating charges | 640/8 | €2,356 | €2,003 | -€353 | -15.0% |
| Non-recurring operating charges | 66A | - | €3,000 | +€3,000 | |
| Gross operating margin | 9900 | -€21,592 | €14,927 | +€36,519 | |
| Operating profit (loss) | 9901 | -€33,349 | €2,485 | +€35,834 | |
| Financial income | 75/76B | €258 | €163 | -€95 | -36.9% |
| Recurring financial income | 75 | €258 | €163 | -€95 | -36.9% |
| Financial charges | 65/66B | €155 | €193 | +€38 | +24.5% |
| Recurring financial charges | 65 | €155 | €193 | +€38 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | -€33,246 | €2,454 | +€35,701 | |
| Income taxes | 67/77 | €143 | €145 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€33,390 | €2,310 | +€35,699 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,390 | €2,310 | +€35,699 |
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 16 October 2026 via checked.be.