JFK AUTO-ECOLE: 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.
JFK AUTO-ECOLE
Largest movements
- Cash -€20,355
down €20,355 (-36.3%), from €56,007 to €35,652
mainly Investment in fixed assets (net) (-€17,845) and Tax, wage and social debts (-€16,180)
- Deferred charges and accrued income -€8,017
down €8,017 (-75.1%), from €10,675 to €2,657
- Intangible fixed assets -€7,894
down €7,894 (-78.0%), from €10,120 to €2,226
- Receivables after one year -€5,000
no longer reported in 2025 (was €5,000)
- Tax, wage and social debts -€16,180
down €16,180 (-30.4%), from €53,299 to €37,119
of which Remuneration and social security: -€19,431
- Profit (loss) carried forward -€14,644
down €14,644 (-126%), from -€11,639 to -€26,283
- Trade debts -€8,303
down €8,303 (-49.1%), from €16,903 to €8,600
- Debts after one year -€3,745
down €3,745 (-6.2%), from €60,629 to €56,884
- Staff costs -€10,849
down €10,849 (-5.5%), from €196,552 to €185,703
- Depreciation +€7,128
up €7,128 (+36.9%), from €19,302 to €26,429
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 | €162,256 | €119,710 | -€42,545 | -26.2% |
| Fixed assets | 21/28 | €76,062 | €67,478 | -€8,584 | -11.3% |
| Intangible fixed assets | 21 | €10,120 | €2,226 | -€7,894 | -78.0% |
| Tangible fixed assets | 22/27 | €65,868 | €65,177 | -€690 | -1.0% |
| Furniture and vehicles | 24 | €6,766 | €807 | -€5,959 | -88.1% |
| Leasing and similar rights | 25 | €56,603 | €64,370 | +€7,767 | +13.7% |
| Other tangible fixed assets | 26 | €2,498 | - | -€2,498 | |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €86,193 | €52,232 | -€33,961 | -39.4% |
| Amounts receivable after more than one year | 29 | €5,000 | - | -€5,000 | |
| Other amounts receivable | 291 | €5,000 | - | -€5,000 | |
| Amounts receivable within one year | 40/41 | €14,512 | €13,923 | -€589 | -4.1% |
| Trade receivables | 40 | €7,354 | €6,669 | -€685 | -9.3% |
| Other amounts receivable | 41 | €7,158 | €7,254 | +€96 | +1.3% |
| Cash at bank and in hand | 54/58 | €56,007 | €35,652 | -€20,355 | -36.3% |
| Deferred charges and accrued income | 490/1 | €10,675 | €2,657 | -€8,017 | -75.1% |
| Total equity and liabilities | 10/49 | €162,256 | €119,710 | -€42,545 | -26.2% |
| Equity | 10/15 | €3,483 | -€11,161 | -€14,644 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €9,122 | €9,122 | = | 0.0% |
| Distributable reserves | 133 | €9,122 | €9,122 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,639 | -€26,283 | -€14,644 | -126% |
| Amounts payable | 17/49 | €158,773 | €130,872 | -€27,902 | -17.6% |
| Amounts payable after more than one year | 17 | €60,629 | €56,884 | -€3,745 | -6.2% |
| Financial debts | 170/4 | €60,629 | €56,884 | -€3,745 | -6.2% |
| Amounts payable within one year | 42/48 | €98,145 | €73,988 | -€24,157 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €26,595 | €25,937 | -€659 | -2.5% |
| Trade debts | 44 | €16,903 | €8,600 | -€8,303 | -49.1% |
| Suppliers | 440/4 | €16,903 | €8,600 | -€8,303 | -49.1% |
| Taxes, remuneration and social security | 45 | €53,299 | €37,119 | -€16,180 | -30.4% |
| Taxes | 450/3 | €4,191 | €7,442 | +€3,251 | +77.6% |
| Remuneration and social security | 454/9 | €49,107 | €29,676 | -€19,431 | -39.6% |
| Other amounts payable | 47/48 | €1,348 | €2,332 | +€985 | +73.1% |
| Non-recurring operating income | 76A | €388 | - | -€388 | |
| Remuneration, social security and pensions | 62 | €196,552 | €185,703 | -€10,849 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,302 | €26,429 | +€7,128 | +36.9% |
| Other operating charges | 640/8 | €493 | €2,385 | +€1,893 | +384% |
| Non-recurring operating charges | 66A | - | €3,541 | +€3,541 | |
| Gross operating margin | 9900 | €213,134 | €211,807 | -€1,327 | -0.6% |
| Operating profit (loss) | 9901 | -€3,212 | -€6,252 | -€3,040 | -94.6% |
| Financial income | 75/76B | €155 | €231 | +€76 | +49.2% |
| Recurring financial income | 75 | €155 | €231 | +€76 | +49.2% |
| Financial charges | 65/66B | €8,582 | €8,623 | +€41 | +0.5% |
| Recurring financial charges | 65 | €8,582 | €8,623 | +€41 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,639 | -€14,644 | -€3,004 | -25.8% |
| Profit (loss) for the period | 9904 | -€11,639 | -€14,644 | -€3,004 | -25.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,639 | -€14,644 | -€3,004 | -25.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.