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BRUSSELS-ONLINE.COM: 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.

What changed

BRUSSELS-ONLINE.COM

BE 0473.995.943
NACE 85.531, Driving schools for cars and motorcycles
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€2,224
2024 · €437-€2,661
Equity
-€13,864
2024 · -€11,640-€2,224
Cash
-
not filed
Balance sheet total
€3,543
2024 · €4,200-€658

Largest movements

2024 to 2025
Assets
  • Intangible fixed assets -€1,024

    down €1,024 (-34.1%), from €3,008 to €1,984

  • Receivables within one year +€580

    up €580 (+76.9%), from €755 to €1,335

    of which Trade receivables: +€496

  • Tangible fixed assets -€214

    down €214 (-49.3%), from €434 to €220

Equity and liabilities
  • Profit (loss) carried forward -€2,224

    down €2,224 (-6.9%), from -€32,100 to -€34,324

  • Short-term financial debts +€1,260

    up €1,260 (+41.8%), from €3,019 to €4,279

  • Tax, wage and social debts -€899

    down €899 (-78.6%), from €1,144 to €245

  • Other debts +€870

    up €870 (+7.4%), from €11,678 to €12,548

  • Trade debts +€335

    new in 2025: €335

Income statement
  • Gross operating margin -€3,852

    down €3,852, from €3,803 to -€49

  • Other operating charges -€486

    down €486 (-54.2%), from €897 to €411

  • Depreciation -€466

    down €466 (-27.3%), from €1,704 to €1,238

  • Taxes -€134

    down €134, from €90 to -€44

  • Financial charges -€106

    down €106 (-15.6%), from €676 to €570

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €437
Gross operating margin -€3,852
Depreciation +€466
Other operating charges +€486
Financial charges +€106
Taxes +€134
Result 2025 -€2,224
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.

Every line side by side 38 lines
Line Code 2024 2025 Change %
Total assets 20/58 €4,200 €3,543 -€658 -15.7%
Fixed assets 21/28 €3,442 €2,204 -€1,238 -36.0%
Intangible fixed assets 21 €3,008 €1,984 -€1,024 -34.1%
Tangible fixed assets 22/27 €434 €220 -€214 -49.3%
Furniture and vehicles 24 €434 €220 -€214 -49.3%
Current assets 29/58 €759 €1,339 +€580 +76.5%
Amounts receivable within one year 40/41 €755 €1,335 +€580 +76.9%
Trade receivables 40 €755 €1,251 +€496 +65.6%
Other amounts receivable 41 - €85 +€85
Current investments 50/53 €4 €4 = 0.0%
Total equity and liabilities 10/49 €4,200 €3,543 -€658 -15.7%
Equity 10/15 -€11,640 -€13,864 -€2,224 -19.1%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €1,860 €1,860 = 0.0%
Non-distributable reserves 130/1 €1,860 - -€1,860
Reserves not available under the articles 1311 €1,860 - -€1,860
Distributable reserves 133 - €1,860 +€1,860
Profit (loss) carried forward 14 -€32,100 -€34,324 -€2,224 -6.9%
Amounts payable 17/49 €15,840 €17,407 +€1,566 +9.9%
Amounts payable within one year 42/48 €15,840 €17,407 +€1,566 +9.9%
Financial debts 43 €3,019 €4,279 +€1,260 +41.8%
Credit institutions 430/8 €3,019 €4,279 +€1,260 +41.8%
Trade debts 44 - €335 +€335
Suppliers 440/4 - €335 +€335
Taxes, remuneration and social security 45 €1,144 €245 -€899 -78.6%
Taxes 450/3 €1,144 €245 -€899 -78.6%
Other amounts payable 47/48 €11,678 €12,548 +€870 +7.4%
Non-recurring operating income 76A €3,223 - -€3,223
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,704 €1,238 -€466 -27.3%
Other operating charges 640/8 €897 €411 -€486 -54.2%
Gross operating margin 9900 €3,803 -€49 -€3,852
Operating profit (loss) 9901 €1,202 -€1,698 -€2,900
Financial charges 65/66B €676 €570 -€106 -15.6%
Recurring financial charges 65 €676 €570 -€106 -15.6%
Profit (loss) for the period before taxes 9903 €527 -€2,268 -€2,795
Income taxes 67/77 €90 -€44 -€134
Profit (loss) for the period 9904 €437 -€2,224 -€2,661
Profit (loss) for the period to be appropriated 9905 €437 -€2,224 -€2,661

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 14 October 2026 via checked.be.