AUTO-ECOLE LIBERTE: 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 LIBERTE
Largest movements
- Receivables within one year +€26,390
up €26,390 (+135%), from €19,493 to €45,883
of which Trade receivables: +€30,630
- Tangible fixed assets -€18,418
down €18,418 (-6.8%), from €272,432 to €254,014
of which Land and buildings: -€12,573
- Intangible fixed assets -€11,394
down €11,394 (-25.0%), from €45,574 to €34,180
- Tax, wage and social debts +€42,842
up €42,842 (+168%), from €25,540 to €68,382
of which Remuneration and social security: +€38,304
- Other debts -€34,181
down €34,181 (-83.1%), from €41,125 to €6,944
- Debts after one year -€14,575
down €14,575 (-7.2%), from €201,116 to €186,540
- Current portion of long-term debt +€7,136
up €7,136 (+19.0%), from €37,647 to €44,784
- Trade debts -€3,903
down €3,903 (-15.0%), from €25,968 to €22,065
- Staff costs +€54,941
up €54,941 (+17.1%), from €321,277 to €376,218
- Gross operating margin +€40,782
up €40,782 (+10.0%), from €408,177 to €448,959
- Financial charges -€11,126
down €11,126 (-34.8%), from €31,951 to €20,825
of which Non-recurring financial charges: -€20,770
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 | €361,256 | €359,461 | -€1,795 | -0.5% |
| Fixed assets | 21/28 | €318,006 | €288,194 | -€29,812 | -9.4% |
| Intangible fixed assets | 21 | €45,574 | €34,180 | -€11,394 | -25.0% |
| Tangible fixed assets | 22/27 | €272,432 | €254,014 | -€18,418 | -6.8% |
| Land and buildings | 22 | €253,613 | €241,040 | -€12,573 | -5.0% |
| Furniture and vehicles | 24 | €18,819 | €12,974 | -€5,845 | -31.1% |
| Current assets | 29/58 | €43,250 | €71,267 | +€28,017 | +64.8% |
| Amounts receivable within one year | 40/41 | €19,493 | €45,883 | +€26,390 | +135% |
| Trade receivables | 40 | €12,253 | €42,883 | +€30,630 | +250% |
| Other amounts receivable | 41 | €7,240 | €3,000 | -€4,240 | -58.6% |
| Cash at bank and in hand | 54/58 | €23,757 | €25,384 | +€1,627 | +6.8% |
| Total equity and liabilities | 10/49 | €361,256 | €359,461 | -€1,795 | -0.5% |
| Equity | 10/15 | €29,861 | €30,747 | +€886 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,401 | €10,287 | +€886 | +9.4% |
| Amounts payable | 17/49 | €331,395 | €328,714 | -€2,681 | -0.8% |
| Amounts payable after more than one year | 17 | €201,116 | €186,540 | -€14,575 | -7.2% |
| Financial debts | 170/4 | €201,116 | €186,540 | -€14,575 | -7.2% |
| Amounts payable within one year | 42/48 | €130,280 | €142,174 | +€11,894 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €37,647 | €44,784 | +€7,136 | +19.0% |
| Trade debts | 44 | €25,968 | €22,065 | -€3,903 | -15.0% |
| Suppliers | 440/4 | €25,968 | €22,065 | -€3,903 | -15.0% |
| Taxes, remuneration and social security | 45 | €25,540 | €68,382 | +€42,842 | +168% |
| Taxes | 450/3 | €25,540 | €30,077 | +€4,538 | +17.8% |
| Remuneration and social security | 454/9 | - | €38,304 | +€38,304 | |
| Other amounts payable | 47/48 | €41,125 | €6,944 | -€34,181 | -83.1% |
| Remuneration, social security and pensions | 62 | €321,277 | €376,218 | +€54,941 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,376 | €33,376 | = | 0.0% |
| Other operating charges | 640/8 | €17,406 | €16,690 | -€715 | -4.1% |
| Gross operating margin | 9900 | €408,177 | €448,959 | +€40,782 | +10.0% |
| Operating profit (loss) | 9901 | €36,118 | €22,674 | -€13,443 | -37.2% |
| Financial charges | 65/66B | €31,951 | €20,825 | -€11,126 | -34.8% |
| Recurring financial charges | 65 | €11,181 | €20,825 | +€9,644 | +86.3% |
| Non-recurring financial charges | 66B | €20,770 | - | -€20,770 | |
| Profit (loss) for the period before taxes | 9903 | €4,167 | €1,850 | -€2,317 | -55.6% |
| Income taxes | 67/77 | €630 | €964 | +€334 | +52.9% |
| Profit (loss) for the period | 9904 | €3,537 | €886 | -€2,651 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,537 | €886 | -€2,651 | -75.0% |
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 24 October 2026 via checked.be.