Autorijschool BCPOP: 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.
Autorijschool BCPOP
Largest movements
- Cash +€48,900
up €48,900 (+224%), from €21,865 to €70,765
mainly Net result for the year (+€17,144) and Depreciation (+€16,289)
- Tangible fixed assets -€13,260
down €13,260 (-28.6%), from €46,410 to €33,150
- Receivables within one year -€3,559
down €3,559 (-23.8%), from €14,942 to €11,383
of which Trade receivables: -€3,652
- Intangible fixed assets -€3,029
down €3,029 (-15.4%), from €19,690 to €16,661
- Profit (loss) carried forward +€13,001
no longer reported in 2025 (was -€13,001)
- Tax, wage and social debts +€8,818
up €8,818 (+27.7%), from €31,871 to €40,689
of which Remuneration and social security: +€7,860
- Other debts -€7,950
down €7,950 (-11.7%), from €68,030 to €60,080
- Accrued charges and deferred income +€5,771
up €5,771 (+81.0%), from €7,124 to €12,894
- Trade debts +€5,440
up €5,440 (+57.4%), from €9,475 to €14,915
- Gross operating margin +€124,624
up €124,624 (+133%), from €93,366 to €217,990
- Staff costs +€83,180
up €83,180 (+87.1%), from €95,544 to €178,724
- Depreciation +€8,144
up €8,144 (+100.0%), from €8,145 to €16,289
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 | €105,499 | €134,721 | +€29,222 | +27.7% |
| Fixed assets | 21/28 | €66,100 | €49,811 | -€16,289 | -24.6% |
| Intangible fixed assets | 21 | €19,690 | €16,661 | -€3,029 | -15.4% |
| Tangible fixed assets | 22/27 | €46,410 | €33,150 | -€13,260 | -28.6% |
| Furniture and vehicles | 24 | €46,410 | €33,150 | -€13,260 | -28.6% |
| Current assets | 29/58 | €39,399 | €84,910 | +€45,511 | +116% |
| Amounts receivable within one year | 40/41 | €14,942 | €11,383 | -€3,559 | -23.8% |
| Trade receivables | 40 | €14,942 | €11,290 | -€3,652 | -24.4% |
| Other amounts receivable | 41 | - | €93 | +€93 | |
| Cash at bank and in hand | 54/58 | €21,865 | €70,765 | +€48,900 | +224% |
| Deferred charges and accrued income | 490/1 | €2,592 | €2,763 | +€171 | +6.6% |
| Total equity and liabilities | 10/49 | €105,499 | €134,721 | +€29,222 | +27.7% |
| Equity | 10/15 | -€11,001 | €6,143 | +€17,144 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €4,143 | +€4,143 | |
| Distributable reserves | 133 | - | €4,143 | +€4,143 | |
| Profit (loss) carried forward | 14 | -€13,001 | - | +€13,001 | |
| Amounts payable | 17/49 | €116,500 | €128,578 | +€12,078 | +10.4% |
| Amounts payable within one year | 42/48 | €109,376 | €115,683 | +€6,307 | +5.8% |
| Trade debts | 44 | €9,475 | €14,915 | +€5,440 | +57.4% |
| Suppliers | 440/4 | €9,475 | €14,915 | +€5,440 | +57.4% |
| Taxes, remuneration and social security | 45 | €31,871 | €40,689 | +€8,818 | +27.7% |
| Taxes | 450/3 | €15,569 | €16,527 | +€958 | +6.2% |
| Remuneration and social security | 454/9 | €16,301 | €24,162 | +€7,860 | +48.2% |
| Other amounts payable | 47/48 | €68,030 | €60,080 | -€7,950 | -11.7% |
| Accrued charges and deferred income | 492/3 | €7,124 | €12,894 | +€5,771 | +81.0% |
| Remuneration, social security and pensions | 62 | €95,544 | €178,724 | +€83,180 | +87.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,145 | €16,289 | +€8,144 | +100.0% |
| Other operating charges | 640/8 | €2,654 | €3,651 | +€998 | +37.6% |
| Gross operating margin | 9900 | €93,366 | €217,990 | +€124,624 | +133% |
| Operating profit (loss) | 9901 | -€12,977 | €19,325 | +€32,303 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +1,008% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1,008% |
| Financial charges | 65/66B | €24 | €53 | +€29 | +122% |
| Recurring financial charges | 65 | €24 | €53 | +€29 | +122% |
| Profit (loss) for the period before taxes | 9903 | -€13,001 | €19,274 | +€32,275 | |
| Income taxes | 67/77 | - | €2,130 | +€2,130 | |
| Profit (loss) for the period | 9904 | -€13,001 | €17,144 | +€30,145 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,001 | €17,144 | +€30,145 |
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 27 October 2026 via checked.be.