AUTO - ECOLE PRO-PERMIS: 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 PRO-PERMIS
Largest movements
- Tangible fixed assets +€347,591
up €347,591 (+54.8%), from €634,836 to €982,428
of which Land and buildings: +€448,532
- Receivables within one year -€103,785
down €103,785 (-60.4%), from €171,939 to €68,154
of which Trade receivables: -€130,117
- Cash +€16,636
up €16,636 (+3.4%), from €496,345 to €512,981
mainly Depreciation (+€235,270) and Debts after one year (+€200,436)
- Debts after one year +€200,436
up €200,436 (+72.1%), from €277,915 to €478,351
- Trade debts -€118,189
down €118,189 (-51.1%), from €231,380 to €113,191
- Reserves +€85,527
up €85,527 (+24.6%), from €347,464 to €432,990
- Tax, wage and social debts +€71,263
up €71,263 (+49.9%), from €142,702 to €213,966
of which Remuneration and social security: +€47,896
- Accrued charges and deferred income +€45,558
up €45,558 (+53.1%), from €85,853 to €131,410
- Gross operating margin +€114,767
up €114,767 (+12.9%), from €887,331 to €1.0m
- Depreciation +€52,873
up €52,873 (+29.0%), from €182,397 to €235,270
- Staff costs +€36,847
up €36,847 (+6.7%), from €546,551 to €583,398
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 | €1,351,728 | €1,624,009 | +€272,281 | +20.1% |
| Fixed assets | 21/28 | €661,978 | €1,015,580 | +€353,601 | +53.4% |
| Intangible fixed assets | 21 | €4,356 | €1,613 | -€2,743 | -63.0% |
| Tangible fixed assets | 22/27 | €634,836 | €982,428 | +€347,591 | +54.8% |
| Land and buildings | 22 | €254,453 | €702,985 | +€448,532 | +176% |
| Plant, machinery and equipment | 23 | €17,790 | €14,380 | -€3,410 | -19.2% |
| Furniture and vehicles | 24 | €357,273 | €262,996 | -€94,277 | -26.4% |
| Other tangible fixed assets | 26 | €5,320 | €2,066 | -€3,254 | -61.2% |
| Financial fixed assets | 28 | €22,786 | €31,539 | +€8,752 | +38.4% |
| Current assets | 29/58 | €689,749 | €608,430 | -€81,320 | -11.8% |
| Amounts receivable within one year | 40/41 | €171,939 | €68,154 | -€103,785 | -60.4% |
| Trade receivables | 40 | €133,949 | €3,832 | -€130,117 | -97.1% |
| Other amounts receivable | 41 | €37,990 | €64,323 | +€26,333 | +69.3% |
| Cash at bank and in hand | 54/58 | €496,345 | €512,981 | +€16,636 | +3.4% |
| Deferred charges and accrued income | 490/1 | €21,465 | €27,295 | +€5,829 | +27.2% |
| Total equity and liabilities | 10/49 | €1,351,728 | €1,624,009 | +€272,281 | +20.1% |
| Equity | 10/15 | €378,759 | €464,285 | +€85,527 | +22.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €347,464 | €432,990 | +€85,527 | +24.6% |
| Distributable reserves | 133 | €347,464 | €432,990 | +€85,527 | +24.6% |
| Profit (loss) carried forward | 14 | €12,695 | €12,695 | = | 0.0% |
| Amounts payable | 17/49 | €972,969 | €1,159,724 | +€186,755 | +19.2% |
| Amounts payable after more than one year | 17 | €277,915 | €478,351 | +€200,436 | +72.1% |
| Financial debts | 170/4 | €277,915 | €478,351 | +€200,436 | +72.1% |
| Amounts payable within one year | 42/48 | €609,202 | €549,963 | -€59,239 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €177,932 | €174,487 | -€3,444 | -1.9% |
| Trade debts | 44 | €231,380 | €113,191 | -€118,189 | -51.1% |
| Suppliers | 440/4 | €231,380 | €113,191 | -€118,189 | -51.1% |
| Advances received on contracts in progress | 46 | €33,320 | €13,920 | -€19,400 | -58.2% |
| Taxes, remuneration and social security | 45 | €142,702 | €213,966 | +€71,263 | +49.9% |
| Taxes | 450/3 | €85,156 | €108,523 | +€23,367 | +27.4% |
| Remuneration and social security | 454/9 | €57,546 | €105,442 | +€47,896 | +83.2% |
| Other amounts payable | 47/48 | €23,868 | €34,399 | +€10,532 | +44.1% |
| Accrued charges and deferred income | 492/3 | €85,853 | €131,410 | +€45,558 | +53.1% |
| Remuneration, social security and pensions | 62 | €546,551 | €583,398 | +€36,847 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182,397 | €235,270 | +€52,873 | +29.0% |
| Other operating charges | 640/8 | €15,866 | €13,888 | -€1,978 | -12.5% |
| Non-recurring operating charges | 66A | €13,015 | €18,230 | +€5,215 | +40.1% |
| Gross operating margin | 9900 | €887,331 | €1,002,097 | +€114,767 | +12.9% |
| Operating profit (loss) | 9901 | €129,502 | €151,311 | +€21,809 | +16.8% |
| Financial income | 75/76B | €839 | €563 | -€276 | -32.9% |
| Recurring financial income | 75 | €839 | €563 | -€276 | -32.9% |
| Financial charges | 65/66B | €20,119 | €28,025 | +€7,906 | +39.3% |
| Recurring financial charges | 65 | €19,915 | €27,625 | +€7,710 | +38.7% |
| Non-recurring financial charges | 66B | €204 | €400 | +€196 | +96.2% |
| Profit (loss) for the period before taxes | 9903 | €110,222 | €123,849 | +€13,627 | +12.4% |
| Income taxes | 67/77 | €38,009 | €38,322 | +€313 | +0.8% |
| Profit (loss) for the period | 9904 | €72,212 | €85,527 | +€13,314 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €72,212 | €85,527 | +€13,314 | +18.4% |
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 21 October 2026 via checked.be.