Autorijschool Step By Step: 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 Step By Step
Largest movements
- Tangible fixed assets +€38,378
up €38,378 (+109%), from €35,231 to €73,609
- Cash +€9,399
up €9,399 (+32.6%), from €28,846 to €38,246
mainly Other debts (+€39,874) and Depreciation (+€20,895)
- Receivables within one year -€1,415
no longer reported in 2025 (was €1,415)
- Other debts +€39,874
up €39,874 (+99.1%), from €40,225 to €80,099
- Trade debts +€10,698
up €10,698 (+1,288%), from €831 to €11,529
- Accrued charges and deferred income -€10,231
no longer reported in 2025 (was €10,231)
- Tax, wage and social debts +€4,792
up €4,792 (+89.3%), from €5,368 to €10,160
- Profit (loss) carried forward +€1,686
up €1,686 (+32.5%), from €5,190 to €6,875
- Gross operating margin +€13,666
up €13,666 (+87.5%), from €15,616 to €29,283
- Depreciation +€8,193
up €8,193 (+64.5%), from €12,702 to €20,895
- Other operating charges +€2,135
up €2,135 (+91.2%), from €2,340 to €4,475
- Taxes +€1,482
up €1,482 (+253%), from €585 to €2,068
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 | €68,045 | €114,864 | +€46,819 | +68.8% |
| Fixed assets | 21/28 | €36,531 | €74,909 | +€38,378 | +105% |
| Tangible fixed assets | 22/27 | €35,231 | €73,609 | +€38,378 | +109% |
| Furniture and vehicles | 24 | €35,231 | €73,609 | +€38,378 | +109% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €31,514 | €39,955 | +€8,441 | +26.8% |
| Amounts receivable within one year | 40/41 | €1,415 | - | -€1,415 | |
| Other amounts receivable | 41 | €1,415 | - | -€1,415 | |
| Cash at bank and in hand | 54/58 | €28,846 | €38,246 | +€9,399 | +32.6% |
| Deferred charges and accrued income | 490/1 | €1,252 | €1,709 | +€457 | +36.5% |
| Total equity and liabilities | 10/49 | €68,045 | €114,864 | +€46,819 | +68.8% |
| Equity | 10/15 | €11,390 | €13,075 | +€1,686 | +14.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,190 | €6,875 | +€1,686 | +32.5% |
| Amounts payable | 17/49 | €56,655 | €101,788 | +€45,133 | +79.7% |
| Amounts payable within one year | 42/48 | €46,424 | €101,788 | +€55,364 | +119% |
| Trade debts | 44 | €831 | €11,529 | +€10,698 | +1,288% |
| Suppliers | 440/4 | €831 | €11,529 | +€10,698 | +1,288% |
| Taxes, remuneration and social security | 45 | €5,368 | €10,160 | +€4,792 | +89.3% |
| Taxes | 450/3 | €5,368 | €10,160 | +€4,792 | +89.3% |
| Other amounts payable | 47/48 | €40,225 | €80,099 | +€39,874 | +99.1% |
| Accrued charges and deferred income | 492/3 | €10,231 | - | -€10,231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,702 | €20,895 | +€8,193 | +64.5% |
| Other operating charges | 640/8 | €2,340 | €4,475 | +€2,135 | +91.2% |
| Gross operating margin | 9900 | €15,616 | €29,283 | +€13,666 | +87.5% |
| Operating profit (loss) | 9901 | €574 | €3,912 | +€3,338 | +581% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €139 | €159 | +€20 | +14.6% |
| Recurring financial charges | 65 | €139 | €159 | +€20 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €436 | €3,753 | +€3,317 | +760% |
| Income taxes | 67/77 | €585 | €2,068 | +€1,482 | +253% |
| Profit (loss) for the period | 9904 | -€149 | €1,686 | +€1,835 | |
| Profit (loss) for the period to be appropriated | 9905 | -€149 | €1,686 | +€1,835 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.