Eureka: 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
Eureka
NACE 85.531, Driving schools for cars and motorcycles
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€36,527
2024 · €8,579+€27,948
Equity
€880,019
2024 · €843,492+€36,527
Cash
€294,498
2024 · €280,250+€14,248
Balance sheet total
€2.5m
2024 · €2.6m-€37,011
Largest movements
Assets
- Tangible fixed assets -€32,263
down €32,263 (-1.7%), from €1.9m to €1.9m
of which Plant, machinery and equipment: -€55,821
Equity and liabilities
- Debts after one year -€74,150
down €74,150 (-6.3%), from €1.2m to €1.1m
- Reserves +€36,527
up €36,527 (+4.4%), from €824,892 to €861,419
of which Distributable reserves: +€54,150
- Other debts -€32,675
down €32,675 (-55.0%), from €59,439 to €26,763
Income statement
- Staff costs +€55,417
up €55,417 (+13.6%), from €406,282 to €461,699
- Gross operating margin +€48,415
up €48,415 (+7.1%), from €680,350 to €728,764
- Taxes +€7,539
up €7,539 (+57.7%), from €13,075 to €20,614
- Other operating charges +€7,500
up €7,500 (+58.4%), from €12,851 to €20,351
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.
Result 2024
€8,579
Gross operating margin
+€48,415
Staff costs
-€55,417
Depreciation
-€2,929
Other operating charges
-€7,500
Other operating items
+€49,329
Financial income
-€1,089
Financial charges
+€4,677
Taxes
-€7,539
Result 2025
€36,527
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€216,120
Investment
-€130,871
Financing
-€71,000
Cash 2024
€280,250
From operations (derived)
+€216,120
Net result for the year
+€36,527
Depreciation
+€164,490
Receivables within one year
+€19,783
Deferred charges and accrued income
-€2,142
Provisions
-€5,875
Trade debts
+€15,104
Tax, wage and social debts
+€22,918
Advances received
-€717
Other debts
-€32,675
Accrued charges and deferred income
-€1,293
Investment (derived)
-€130,871
Investment in fixed assets (net)
-€130,871
Financing
-€71,000
Debts after one year
-€74,150
Current portion of long-term debt
+€3,187
Short-term financial debts
-€37
Cash 2025
€294,498
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,572,561 | €2,535,550 | -€37,011 | -1.4% |
| Fixed assets | 21/28 | €1,953,340 | €1,919,721 | -€33,619 | -1.7% |
| Intangible fixed assets | 21 | €2,830 | €1,474 | -€1,356 | -47.9% |
| Tangible fixed assets | 22/27 | €1,945,635 | €1,913,372 | -€32,263 | -1.7% |
| Land and buildings | 22 | €825,079 | €801,737 | -€23,342 | -2.8% |
| Plant, machinery and equipment | 23 | €385,524 | €329,703 | -€55,821 | -14.5% |
| Furniture and vehicles | 24 | €254,721 | €309,657 | +€54,935 | +21.6% |
| Other tangible fixed assets | 26 | €480,310 | €472,275 | -€8,036 | -1.7% |
| Financial fixed assets | 28 | €4,875 | €4,875 | = | 0.0% |
| Current assets | 29/58 | €619,221 | €615,829 | -€3,393 | -0.5% |
| Amounts receivable within one year | 40/41 | €315,991 | €296,208 | -€19,783 | -6.3% |
| Trade receivables | 40 | €126,120 | €100,155 | -€25,964 | -20.6% |
| Other amounts receivable | 41 | €189,871 | €196,053 | +€6,182 | +3.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €280,250 | €294,498 | +€14,248 | +5.1% |
| Deferred charges and accrued income | 490/1 | €22,981 | €25,122 | +€2,142 | +9.3% |
| Total equity and liabilities | 10/49 | €2,572,561 | €2,535,550 | -€37,011 | -1.4% |
| Equity | 10/15 | €843,492 | €880,019 | +€36,527 | +4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €824,892 | €861,419 | +€36,527 | +4.4% |
| Tax-exempt reserves | 132 | €309,641 | €292,017 | -€17,624 | -5.7% |
| Distributable reserves | 133 | €515,251 | €569,401 | +€54,150 | +10.5% |
| Provisions and deferred taxes | 16 | €123,523 | €117,649 | -€5,875 | -4.8% |
| Provisions for liabilities and charges | 160/5 | €27,510 | €27,510 | = | 0.0% |
| Pensions and similar obligations | 160 | €27,510 | €27,510 | = | 0.0% |
| Deferred taxes | 168 | €96,014 | €90,139 | -€5,875 | -6.1% |
| Amounts payable | 17/49 | €1,605,546 | €1,537,882 | -€67,664 | -4.2% |
| Amounts payable after more than one year | 17 | €1,175,836 | €1,101,686 | -€74,150 | -6.3% |
| Financial debts | 170/4 | €1,175,836 | €1,101,686 | -€74,150 | -6.3% |
| Amounts payable within one year | 42/48 | €363,618 | €371,397 | +€7,779 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €153,692 | €156,880 | +€3,187 | +2.1% |
| Financial debts | 43 | €5,081 | €5,043 | -€37 | -0.7% |
| Credit institutions | 430/8 | €164 | €58 | -€105 | -64.3% |
| Other loans | 439 | €4,917 | €4,985 | +€68 | +1.4% |
| Trade debts | 44 | €57,402 | €72,506 | +€15,104 | +26.3% |
| Suppliers | 440/4 | €57,402 | €72,506 | +€15,104 | +26.3% |
| Advances received on contracts in progress | 46 | €717 | €0 | -€717 | -100% |
| Taxes, remuneration and social security | 45 | €87,287 | €110,205 | +€22,918 | +26.3% |
| Taxes | 450/3 | €27,053 | €45,804 | +€18,751 | +69.3% |
| Remuneration and social security | 454/9 | €60,234 | €64,400 | +€4,167 | +6.9% |
| Other amounts payable | 47/48 | €59,439 | €26,763 | -€32,675 | -55.0% |
| Accrued charges and deferred income | 492/3 | €66,092 | €64,799 | -€1,293 | -2.0% |
| Non-recurring operating income | 76A | €0 | €18,477 | +€18,477 | |
| Remuneration, social security and pensions | 62 | €406,282 | €461,699 | +€55,417 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €161,561 | €164,490 | +€2,929 | +1.8% |
| Other operating charges | 640/8 | €12,851 | €20,351 | +€7,500 | +58.4% |
| Non-recurring operating charges | 66A | €51,815 | €2,486 | -€49,329 | -95.2% |
| Gross operating margin | 9900 | €680,350 | €728,764 | +€48,415 | +7.1% |
| Operating profit (loss) | 9901 | €47,840 | €79,738 | +€31,898 | +66.7% |
| Financial income | 75/76B | €10,504 | €9,415 | -€1,089 | -10.4% |
| Recurring financial income | 75 | €10,504 | €9,415 | -€1,089 | -10.4% |
| Financial charges | 65/66B | €42,564 | €37,887 | -€4,677 | -11.0% |
| Recurring financial charges | 65 | €42,564 | €37,887 | -€4,677 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €15,780 | €51,267 | +€35,487 | +225% |
| Transfer from deferred taxes | 780 | €5,875 | €5,875 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €13,075 | €20,614 | +€7,539 | +57.7% |
| Profit (loss) for the period | 9904 | €8,579 | €36,527 | +€27,948 | +326% |
| Transfer from tax-exempt reserves | 789 | €17,624 | €17,624 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €26,203 | €54,150 | +€27,948 | +107% |
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 13 October 2026 via checked.be.