DE VALK AUTORIJSCHOOL: what changed
DE VALK AUTORIJSCHOOL
Largest movements
- Deferred charges and accrued income -€13,627
down €13,627 (-39.0%), from €34,961 to €21,333
- Cash +€7,017
up €7,017 (+29.9%), from €23,449 to €30,466
mainly Tax, wage and social debts (+€17,032) and Deferred charges and accrued income (+€13,627)
- Tangible fixed assets -€6,367
down €6,367 (-33.7%), from €18,897 to €12,530
of which Land and buildings: -€4,008
- Receivables within one year +€5,688
up €5,688 (+2.8%), from €206,078 to €211,766
of which Other amounts receivable: +€5,473
- Short-term financial debts -€24,528
down €24,528 (-42.6%), from €57,582 to €33,054
- Tax, wage and social debts +€17,032
up €17,032 (+34.8%), from €48,987 to €66,019
of which Remuneration and social security: +€9,217
- Reserves +€4,425
up €4,425 (+4.1%), from €108,741 to €113,166
of which Distributable reserves: +€4,425
- Trade debts -€4,219
down €4,219 (-35.0%), from €12,039 to €7,820
- Gross operating margin +€77,519
up €77,519 (+20.9%), from €371,230 to €448,749
- Staff costs +€73,692
up €73,692 (+22.1%), from €333,419 to €407,110
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €289,349 | €282,059 | -€7,290 | -2.5% |
| Fixed assets | 21/28 | €24,861 | €18,494 | -€6,367 | -25.6% |
| Tangible fixed assets | 22/27 | €18,897 | €12,530 | -€6,367 | -33.7% |
| Land and buildings | 22 | €16,033 | €12,025 | -€4,008 | -25.0% |
| Furniture and vehicles | 24 | €431 | €0 | -€431 | -100% |
| Other tangible fixed assets | 26 | €2,433 | €505 | -€1,928 | -79.2% |
| Financial fixed assets | 28 | €5,964 | €5,964 | = | 0.0% |
| Current assets | 29/58 | €264,488 | €263,565 | -€923 | -0.3% |
| Amounts receivable within one year | 40/41 | €206,078 | €211,766 | +€5,688 | +2.8% |
| Trade receivables | 40 | €62,271 | €62,486 | +€215 | +0.3% |
| Other amounts receivable | 41 | €143,807 | €149,280 | +€5,473 | +3.8% |
| Cash at bank and in hand | 54/58 | €23,449 | €30,466 | +€7,017 | +29.9% |
| Deferred charges and accrued income | 490/1 | €34,961 | €21,333 | -€13,627 | -39.0% |
| Total equity and liabilities | 10/49 | €289,349 | €282,059 | -€7,290 | -2.5% |
| Equity | 10/15 | €170,741 | €175,166 | +€4,425 | +2.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €108,741 | €113,166 | +€4,425 | +4.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,954 | €6,954 | = | 0.0% |
| Distributable reserves | 133 | €95,588 | €100,012 | +€4,425 | +4.6% |
| Amounts payable | 17/49 | €118,608 | €106,893 | -€11,715 | -9.9% |
| Amounts payable within one year | 42/48 | €118,608 | €106,893 | -€11,715 | -9.9% |
| Financial debts | 43 | €57,582 | €33,054 | -€24,528 | -42.6% |
| Credit institutions | 430/8 | €57,582 | €33,054 | -€24,528 | -42.6% |
| Trade debts | 44 | €12,039 | €7,820 | -€4,219 | -35.0% |
| Suppliers | 440/4 | €12,039 | €7,820 | -€4,219 | -35.0% |
| Taxes, remuneration and social security | 45 | €48,987 | €66,019 | +€17,032 | +34.8% |
| Taxes | 450/3 | €10,007 | €17,822 | +€7,815 | +78.1% |
| Remuneration and social security | 454/9 | €38,980 | €48,197 | +€9,217 | +23.6% |
| Remuneration, social security and pensions | 62 | €333,419 | €407,110 | +€73,692 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,367 | €6,367 | -€0 | 0.0% |
| Other operating charges | 640/8 | €4,869 | €8,926 | +€4,057 | +83.3% |
| Gross operating margin | 9900 | €371,230 | €448,749 | +€77,519 | +20.9% |
| Operating profit (loss) | 9901 | €26,575 | €26,345 | -€230 | -0.9% |
| Financial income | 75/76B | €35 | €43 | +€8 | +23.6% |
| Recurring financial income | 75 | €35 | €43 | +€8 | +23.6% |
| Financial charges | 65/66B | €17,514 | €18,022 | +€509 | +2.9% |
| Recurring financial charges | 65 | €17,514 | €18,022 | +€509 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €9,096 | €8,366 | -€730 | -8.0% |
| Income taxes | 67/77 | €4,005 | €3,941 | -€64 | -1.6% |
| Profit (loss) for the period | 9904 | €5,091 | €4,425 | -€666 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,091 | €4,425 | -€666 | -13.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.