Chris Driving School: 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.
Chris Driving School
Largest movements
- Tangible fixed assets -€26,207
down €26,207 (-46.6%), from €56,254 to €30,048
of which Furniture and vehicles: -€26,027
- Cash -€20,417
down €20,417 (-78.0%), from €26,192 to €5,775
mainly Net result for the year (-€21,238) and Trade debts (-€15,681)
- Receivables within one year -€9,541
down €9,541 (-50.7%), from €18,812 to €9,271
of which Trade receivables: -€5,489
- Deferred charges and accrued income +€1,757
up €1,757 (+86.4%), from €2,032 to €3,789
- Profit (loss) carried forward -€21,238
down €21,238, from €13,778 to -€7,460
- Trade debts -€15,681
down €15,681 (-73.4%), from €21,365 to €5,684
of which Suppliers: -€19,018
- Other debts -€8,281
down €8,281 (-63.7%), from €13,000 to €4,719
- Debts after one year -€6,754
down €6,754 (-22.3%), from €30,278 to €23,525
of which Financial debts: -€6,754
- Tax, wage and social debts -€2,420
down €2,420 (-18.4%), from €13,127 to €10,707
- Gross operating margin -€51,028
down €51,028 (-82.8%), from €61,625 to €10,597
- Taxes -€6,283
no longer reported in 2025 (was €6,283)
- Depreciation +€5,920
up €5,920 (+24.9%), from €23,732 to €29,652
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 | €103,381 | €48,973 | -€54,408 | -52.6% |
| Fixed assets | 21/28 | €56,345 | €30,138 | -€26,207 | -46.5% |
| Tangible fixed assets | 22/27 | €56,254 | €30,048 | -€26,207 | -46.6% |
| Plant, machinery and equipment | 23 | €795 | €615 | -€180 | -22.6% |
| Furniture and vehicles | 24 | €55,459 | €29,432 | -€26,027 | -46.9% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €47,036 | €18,835 | -€28,201 | -60.0% |
| Amounts receivable within one year | 40/41 | €18,812 | €9,271 | -€9,541 | -50.7% |
| Trade receivables | 40 | €14,259 | €8,771 | -€5,489 | -38.5% |
| Other amounts receivable | 41 | €4,552 | €500 | -€4,052 | -89.0% |
| Cash at bank and in hand | 54/58 | €26,192 | €5,775 | -€20,417 | -78.0% |
| Deferred charges and accrued income | 490/1 | €2,032 | €3,789 | +€1,757 | +86.4% |
| Total equity and liabilities | 10/49 | €103,381 | €48,973 | -€54,408 | -52.6% |
| Equity | 10/15 | €18,778 | -€2,460 | -€21,238 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,778 | -€7,460 | -€21,238 | |
| Amounts payable | 17/49 | €84,603 | €51,433 | -€33,170 | -39.2% |
| Amounts payable after more than one year | 17 | €30,278 | €23,525 | -€6,754 | -22.3% |
| Financial debts | 170/4 | €7,778 | €1,025 | -€6,754 | -86.8% |
| Other amounts payable | 178/9 | €22,500 | €22,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €54,324 | €27,908 | -€26,416 | -48.6% |
| Current portion of amounts payable after more than one year | 42 | €6,453 | €6,418 | -€34 | -0.5% |
| Trade debts | 44 | €21,365 | €5,684 | -€15,681 | -73.4% |
| Suppliers | 440/4 | €21,365 | €2,346 | -€19,018 | -89.0% |
| Bills of exchange payable | 441 | - | €3,338 | +€3,338 | |
| Advances received on contracts in progress | 46 | €380 | €380 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €13,127 | €10,707 | -€2,420 | -18.4% |
| Taxes | 450/3 | €13,127 | €10,707 | -€2,420 | -18.4% |
| Other amounts payable | 47/48 | €13,000 | €4,719 | -€8,281 | -63.7% |
| Non-recurring operating income | 76A | €560 | €1,315 | +€755 | +135% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,732 | €29,652 | +€5,920 | +24.9% |
| Other operating charges | 640/8 | €2,376 | €1,883 | -€493 | -20.8% |
| Non-recurring operating charges | 66A | €4,751 | - | -€4,751 | |
| Gross operating margin | 9900 | €61,625 | €10,597 | -€51,028 | -82.8% |
| Operating profit (loss) | 9901 | €30,765 | -€20,938 | -€51,704 | |
| Financial income | 75/76B | €28 | €117 | +€89 | +324% |
| Recurring financial income | 75 | €28 | €117 | +€89 | +324% |
| Financial charges | 65/66B | €808 | €417 | -€391 | -48.4% |
| Recurring financial charges | 65 | €808 | €417 | -€391 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | €29,985 | -€21,238 | -€51,223 | |
| Income taxes | 67/77 | €6,283 | - | -€6,283 | |
| Profit (loss) for the period | 9904 | €23,702 | -€21,238 | -€44,940 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,702 | -€21,238 | -€44,940 |
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 25 October 2026 via checked.be.