AUTO ECOLE VAL D'OR: 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 VAL D'OR
Largest movements
- Cash +€43,772
up €43,772 (+28.0%), from €156,248 to €200,020
mainly Depreciation (+€77,889) and Net result for the year (+€71,114)
- Receivables within one year +€26,822
up €26,822 (+83.6%), from €32,097 to €58,920
of which Trade receivables: +€23,262
- Tangible fixed assets +€24,389
up €24,389 (+19.0%), from €128,268 to €152,657
of which Furniture and vehicles: +€20,282
- Reserves +€59,114
up €59,114 (+35.4%), from €167,202 to €226,316
- Tax, wage and social debts +€19,264
up €19,264 (+33.3%), from €57,911 to €77,174
of which Taxes: +€15,036
- Trade debts +€8,158
up €8,158 (+91.1%), from €8,958 to €17,116
- Debts after one year +€7,873
up €7,873 (+15.0%), from €52,610 to €60,483
- Gross operating margin +€69,919
up €69,919 (+13.6%), from €513,397 to €583,316
- Staff costs +€34,231
up €34,231 (+8.9%), from €383,264 to €417,495
- Other operating charges -€14,538
down €14,538 (-71.3%), from €20,401 to €5,863
- Depreciation +€7,674
up €7,674 (+10.9%), from €70,215 to €77,889
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 | €321,581 | €416,388 | +€94,806 | +29.5% |
| Fixed assets | 21/28 | €128,308 | €152,697 | +€24,389 | +19.0% |
| Tangible fixed assets | 22/27 | €128,268 | €152,657 | +€24,389 | +19.0% |
| Land and buildings | 22 | €5,107 | €5,107 | = | 0.0% |
| Furniture and vehicles | 24 | €121,243 | €141,524 | +€20,282 | +16.7% |
| Other tangible fixed assets | 26 | €1,918 | €6,026 | +€4,108 | +214% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €193,274 | €263,691 | +€70,417 | +36.4% |
| Amounts receivable within one year | 40/41 | €32,097 | €58,920 | +€26,822 | +83.6% |
| Trade receivables | 40 | €21,464 | €44,725 | +€23,262 | +108% |
| Other amounts receivable | 41 | €10,634 | €14,194 | +€3,561 | +33.5% |
| Cash at bank and in hand | 54/58 | €156,248 | €200,020 | +€43,772 | +28.0% |
| Deferred charges and accrued income | 490/1 | €4,928 | €4,751 | -€177 | -3.6% |
| Total equity and liabilities | 10/49 | €321,581 | €416,388 | +€94,806 | +29.5% |
| Equity | 10/15 | €107,028 | €166,142 | +€59,114 | +55.2% |
| Contributions | 10/11 | €19,708 | €19,708 | = | 0.0% |
| Reserves | 13 | €167,202 | €226,316 | +€59,114 | +35.4% |
| Distributable reserves | 133 | €167,202 | €226,316 | +€59,114 | +35.4% |
| Profit (loss) carried forward | 14 | -€79,881 | -€79,881 | = | 0.0% |
| Amounts payable | 17/49 | €214,553 | €250,246 | +€35,692 | +16.6% |
| Amounts payable after more than one year | 17 | €52,610 | €60,483 | +€7,873 | +15.0% |
| Financial debts | 170/4 | €52,610 | €60,483 | +€7,873 | +15.0% |
| Amounts payable within one year | 42/48 | €156,966 | €184,784 | +€27,818 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €48,679 | €45,564 | -€3,115 | -6.4% |
| Trade debts | 44 | €8,958 | €17,116 | +€8,158 | +91.1% |
| Suppliers | 440/4 | €8,958 | €17,116 | +€8,158 | +91.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €57,911 | €77,174 | +€19,264 | +33.3% |
| Taxes | 450/3 | €10,396 | €25,433 | +€15,036 | +145% |
| Remuneration and social security | 454/9 | €47,514 | €51,742 | +€4,228 | +8.9% |
| Other amounts payable | 47/48 | €41,418 | €44,930 | +€3,511 | +8.5% |
| Accrued charges and deferred income | 492/3 | €4,977 | €4,979 | +€2 | 0.0% |
| Remuneration, social security and pensions | 62 | €383,264 | €417,495 | +€34,231 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,215 | €77,889 | +€7,674 | +10.9% |
| Other operating charges | 640/8 | €20,401 | €5,863 | -€14,538 | -71.3% |
| Non-recurring operating charges | 66A | €96 | €0 | -€96 | -100% |
| Gross operating margin | 9900 | €513,397 | €583,316 | +€69,919 | +13.6% |
| Operating profit (loss) | 9901 | €39,421 | €82,069 | +€42,649 | +108% |
| Financial income | 75/76B | €906 | €1,021 | +€115 | +12.7% |
| Recurring financial income | 75 | €906 | €1,021 | +€115 | +12.7% |
| Financial charges | 65/66B | €4,860 | €4,865 | +€5 | +0.1% |
| Recurring financial charges | 65 | €4,860 | €4,865 | +€5 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €35,466 | €78,225 | +€42,759 | +121% |
| Income taxes | 67/77 | €3,224 | €7,111 | +€3,887 | +121% |
| Profit (loss) for the period | 9904 | €32,242 | €71,114 | +€38,872 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €32,242 | €71,114 | +€38,872 | +121% |
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 19 October 2026 via checked.be.