AUTO-ECOLE PRIORITE: 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 PRIORITE
Largest movements
- Tangible fixed assets +€132,059
up €132,059 (+570%), from €23,179 to €155,238
of which Land and buildings: +€136,767
- Cash +€28,676
up €28,676 (+112%), from €25,695 to €54,371
mainly Debts after one year (+€117,268) and Net result for the year (+€35,598)
- Receivables within one year +€28,435
up €28,435 (+1,364%), from €2,084 to €30,519
of which Other amounts receivable: +€16,175
- Debts after one year +€117,268
new in 2025: €117,268
- Reserves +€35,500
up €35,500 (+284%), from €12,500 to €48,000
- Accrued charges and deferred income +€24,426
up €24,426 (+369%), from €6,624 to €31,050
- Trade debts +€16,400
up €16,400 (+381%), from €4,300 to €20,700
- Tax, wage and social debts -€15,318
down €15,318 (-54.0%), from €28,375 to €13,057
of which Taxes: -€25,826
- Gross operating margin +€72,785
up €72,785 (+101%), from €72,408 to €145,193
- Staff costs +€19,043
up €19,043 (+37.2%), from €51,219 to €70,262
- Taxes +€8,359
up €8,359 (+546%), from €1,532 to €9,891
- Other operating charges +€7,998
up €7,998 (+70.6%), from €11,330 to €19,328
- Depreciation +€4,157
up €4,157 (+143%), from €2,903 to €7,060
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 | €61,884 | €251,309 | +€189,425 | +306% |
| Fixed assets | 21/28 | €27,679 | €161,438 | +€133,759 | +483% |
| Tangible fixed assets | 22/27 | €23,179 | €155,238 | +€132,059 | +570% |
| Land and buildings | 22 | - | €136,767 | +€136,767 | |
| Furniture and vehicles | 24 | €20,573 | €16,556 | -€4,017 | -19.5% |
| Other tangible fixed assets | 26 | €2,606 | €1,915 | -€691 | -26.5% |
| Financial fixed assets | 28 | €4,500 | €6,200 | +€1,700 | +37.8% |
| Current assets | 29/58 | €34,205 | €89,871 | +€55,666 | +163% |
| Amounts receivable within one year | 40/41 | €2,084 | €30,519 | +€28,435 | +1,364% |
| Trade receivables | 40 | €616 | €12,876 | +€12,260 | +1,990% |
| Other amounts receivable | 41 | €1,468 | €17,643 | +€16,175 | +1,102% |
| Cash at bank and in hand | 54/58 | €25,695 | €54,371 | +€28,676 | +112% |
| Deferred charges and accrued income | 490/1 | €6,426 | €4,981 | -€1,445 | -22.5% |
| Total equity and liabilities | 10/49 | €61,884 | €251,309 | +€189,425 | +306% |
| Equity | 10/15 | €22,564 | €58,162 | +€35,598 | +158% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €12,500 | €48,000 | +€35,500 | +284% |
| Distributable reserves | 133 | €12,500 | €48,000 | +€35,500 | +284% |
| Profit (loss) carried forward | 14 | €64 | €162 | +€98 | +153% |
| Amounts payable | 17/49 | €39,320 | €193,147 | +€153,827 | +391% |
| Amounts payable after more than one year | 17 | - | €117,268 | +€117,268 | |
| Financial debts | 170/4 | - | €117,268 | +€117,268 | |
| Amounts payable within one year | 42/48 | €32,696 | €44,829 | +€12,133 | +37.1% |
| Current portion of amounts payable after more than one year | 42 | - | €10,947 | +€10,947 | |
| Trade debts | 44 | €4,300 | €20,700 | +€16,400 | +381% |
| Suppliers | 440/4 | €4,300 | €20,700 | +€16,400 | +381% |
| Taxes, remuneration and social security | 45 | €28,375 | €13,057 | -€15,318 | -54.0% |
| Taxes | 450/3 | €26,165 | €339 | -€25,826 | -98.7% |
| Remuneration and social security | 454/9 | €2,210 | €12,718 | +€10,508 | +475% |
| Other amounts payable | 47/48 | €21 | €125 | +€104 | +495% |
| Accrued charges and deferred income | 492/3 | €6,624 | €31,050 | +€24,426 | +369% |
| Remuneration, social security and pensions | 62 | €51,219 | €70,262 | +€19,043 | +37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,903 | €7,060 | +€4,157 | +143% |
| Other operating charges | 640/8 | €11,330 | €19,328 | +€7,998 | +70.6% |
| Non-recurring operating charges | 66A | - | €184 | +€184 | |
| Gross operating margin | 9900 | €72,408 | €145,193 | +€72,785 | +101% |
| Operating profit (loss) | 9901 | €6,956 | €48,359 | +€41,403 | +595% |
| Financial income | 75/76B | €203 | €893 | +€690 | +340% |
| Recurring financial income | 75 | €203 | €893 | +€690 | +340% |
| Financial charges | 65/66B | €3,114 | €3,763 | +€649 | +20.8% |
| Recurring financial charges | 65 | €3,114 | €3,763 | +€649 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €4,045 | €45,489 | +€41,444 | +1,025% |
| Income taxes | 67/77 | €1,532 | €9,891 | +€8,359 | +546% |
| Profit (loss) for the period | 9904 | €2,513 | €35,598 | +€33,085 | +1,317% |
| Profit (loss) for the period to be appropriated | 9905 | €2,513 | €35,598 | +€33,085 | +1,317% |
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.