Fahrschule Justet Eupen: 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.
Fahrschule Justet Eupen
Largest movements
- Cash +€60,834
up €60,834 (+35.8%), from €170,074 to €230,907
mainly Net result for the year (+€54,955) and Depreciation (+€22,459)
- Tangible fixed assets -€14,711
down €14,711 (-22.8%), from €64,604 to €49,894
of which Furniture and vehicles: -€14,507
- Receivables within one year -€14,244
down €14,244 (-69.5%), from €20,481 to €6,237
of which Trade receivables: -€7,820
- Reserves +€54,950
up €54,950 (+47.0%), from €117,000 to €171,950
- Other debts -€29,900
down €29,900 (-33.4%), from €89,448 to €59,548
- Tax, wage and social debts +€9,332
up €9,332 (+53.9%), from €17,304 to €26,637
of which Taxes: +€7,165
- Debts after one year -€9,066
down €9,066 (-70.2%), from €12,920 to €3,854
- Trade debts +€3,973
up €3,973 (+40.0%), from €9,940 to €13,913
- Gross operating margin -€18,743
down €18,743 (-13.3%), from €140,484 to €121,742
- Staff costs +€10,531
up €10,531 (+195%), from €5,411 to €15,942
- Financial charges +€1,858
up €1,858 (+152%), from €1,220 to €3,077
- Depreciation +€1,562
up €1,562 (+7.5%), from €20,897 to €22,459
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 | €262,412 | €292,172 | +€29,760 | +11.3% |
| Fixed assets | 21/28 | €68,975 | €52,121 | -€16,854 | -24.4% |
| Intangible fixed assets | 21 | €3,170 | €1,027 | -€2,143 | -67.6% |
| Tangible fixed assets | 22/27 | €64,604 | €49,894 | -€14,711 | -22.8% |
| Plant, machinery and equipment | 23 | €203 | - | -€203 | |
| Furniture and vehicles | 24 | €64,401 | €49,894 | -€14,507 | -22.5% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €193,437 | €240,051 | +€46,614 | +24.1% |
| Amounts receivable within one year | 40/41 | €20,481 | €6,237 | -€14,244 | -69.5% |
| Trade receivables | 40 | €7,820 | - | -€7,820 | |
| Other amounts receivable | 41 | €12,661 | €6,237 | -€6,424 | -50.7% |
| Cash at bank and in hand | 54/58 | €170,074 | €230,907 | +€60,834 | +35.8% |
| Deferred charges and accrued income | 490/1 | €2,883 | €2,907 | +€24 | +0.8% |
| Total equity and liabilities | 10/49 | €262,412 | €292,172 | +€29,760 | +11.3% |
| Equity | 10/15 | €121,000 | €175,955 | +€54,955 | +45.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €117,000 | €171,950 | +€54,950 | +47.0% |
| Distributable reserves | 133 | €117,000 | €171,950 | +€54,950 | +47.0% |
| Profit (loss) carried forward | 14 | - | €5 | +€5 | |
| Amounts payable | 17/49 | €141,412 | €116,217 | -€25,195 | -17.8% |
| Amounts payable after more than one year | 17 | €12,920 | €3,854 | -€9,066 | -70.2% |
| Financial debts | 170/4 | €12,920 | €3,854 | -€9,066 | -70.2% |
| Amounts payable within one year | 42/48 | €125,442 | €109,163 | -€16,279 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €8,751 | €9,066 | +€315 | +3.6% |
| Trade debts | 44 | €9,940 | €13,913 | +€3,973 | +40.0% |
| Suppliers | 440/4 | €9,940 | €13,913 | +€3,973 | +40.0% |
| Taxes, remuneration and social security | 45 | €17,304 | €26,637 | +€9,332 | +53.9% |
| Taxes | 450/3 | €11,486 | €18,651 | +€7,165 | +62.4% |
| Remuneration and social security | 454/9 | €5,818 | €7,986 | +€2,167 | +37.2% |
| Other amounts payable | 47/48 | €89,448 | €59,548 | -€29,900 | -33.4% |
| Accrued charges and deferred income | 492/3 | €3,050 | €3,200 | +€150 | +4.9% |
| Remuneration, social security and pensions | 62 | €5,411 | €15,942 | +€10,531 | +195% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,897 | €22,459 | +€1,562 | +7.5% |
| Other operating charges | 640/8 | €1,233 | €2,550 | +€1,318 | +107% |
| Gross operating margin | 9900 | €140,484 | €121,742 | -€18,743 | -13.3% |
| Operating profit (loss) | 9901 | €112,944 | €80,791 | -€32,153 | -28.5% |
| Financial income | 75/76B | €66 | €209 | +€143 | +216% |
| Recurring financial income | 75 | €66 | €209 | +€143 | +216% |
| Financial charges | 65/66B | €1,220 | €3,077 | +€1,858 | +152% |
| Recurring financial charges | 65 | €1,220 | €3,077 | +€1,858 | +152% |
| Profit (loss) for the period before taxes | 9903 | €111,791 | €77,923 | -€33,868 | -30.3% |
| Income taxes | 67/77 | €23,431 | €22,967 | -€464 | -2.0% |
| Profit (loss) for the period | 9904 | €88,359 | €54,955 | -€33,404 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €88,359 | €54,955 | -€33,404 | -37.8% |
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 24 October 2026 via checked.be.