RIJSCHOOL ACTIE: 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.
RIJSCHOOL ACTIE
Largest movements
- Receivables within one year +€58,863
up €58,863 (+1,106%), from €5,322 to €64,185
of which Other amounts receivable: +€39,628
- Tangible fixed assets +€13,079
up €13,079 (+135%), from €9,694 to €22,773
- Cash -€3,787
down €3,787 (-22.0%), from €17,228 to €13,442
mainly Receivables within one year (-€58,863) and Contributions, distributions and other (-€36,000)
- Deferred charges and accrued income +€1,702
up €1,702 (+224%), from €760 to €2,463
- Other debts +€31,379
up €31,379 (+364%), from €8,621 to €40,000
- Advances received +€18,778
up €18,778 (+619%), from €3,035 to €21,813
- Profit (loss) carried forward +€13,089
up €13,089 (+4,198%), from €312 to €13,401
- Tax, wage and social debts +€4,629
up €4,629 (+31.6%), from €14,639 to €19,268
of which Taxes: +€7,629
- Trade debts +€1,983
up €1,983 (+45.1%), from €4,398 to €6,381
- Gross operating margin +€46,699
up €46,699 (+319%), from €14,636 to €61,336
- Taxes +€3,386
new in 2025: €3,386
- Depreciation -€1,834
down €1,834 (-24.8%), from €7,404 to €5,570
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 | €33,005 | €102,862 | +€69,858 | +212% |
| Fixed assets | 21/28 | €9,694 | €22,773 | +€13,079 | +135% |
| Tangible fixed assets | 22/27 | €9,694 | €22,773 | +€13,079 | +135% |
| Furniture and vehicles | 24 | €9,694 | €22,773 | +€13,079 | +135% |
| Current assets | 29/58 | €23,310 | €80,089 | +€56,779 | +244% |
| Amounts receivable within one year | 40/41 | €5,322 | €64,185 | +€58,863 | +1,106% |
| Trade receivables | 40 | €5,322 | €24,556 | +€19,235 | +361% |
| Other amounts receivable | 41 | - | €39,628 | +€39,628 | |
| Cash at bank and in hand | 54/58 | €17,228 | €13,442 | -€3,787 | -22.0% |
| Deferred charges and accrued income | 490/1 | €760 | €2,463 | +€1,702 | +224% |
| Total equity and liabilities | 10/49 | €33,005 | €102,862 | +€69,858 | +212% |
| Equity | 10/15 | €2,312 | €15,401 | +€13,089 | +566% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €312 | €13,401 | +€13,089 | +4,198% |
| Amounts payable | 17/49 | €30,693 | €87,461 | +€56,768 | +185% |
| Amounts payable within one year | 42/48 | €30,693 | €87,461 | +€56,768 | +185% |
| Trade debts | 44 | €4,398 | €6,381 | +€1,983 | +45.1% |
| Suppliers | 440/4 | €4,398 | €6,381 | +€1,983 | +45.1% |
| Advances received on contracts in progress | 46 | €3,035 | €21,813 | +€18,778 | +619% |
| Taxes, remuneration and social security | 45 | €14,639 | €19,268 | +€4,629 | +31.6% |
| Taxes | 450/3 | €11,639 | €19,268 | +€7,629 | +65.5% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €8,621 | €40,000 | +€31,379 | +364% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,404 | €5,570 | -€1,834 | -24.8% |
| Other operating charges | 640/8 | €2,921 | €3,195 | +€274 | +9.4% |
| Gross operating margin | 9900 | €14,636 | €61,336 | +€46,699 | +319% |
| Operating profit (loss) | 9901 | €4,311 | €52,570 | +€48,258 | +1,119% |
| Financial income | 75/76B | €1 | €44 | +€43 | +4,083% |
| Recurring financial income | 75 | €1 | €44 | +€43 | +4,083% |
| Financial charges | 65/66B | €1 | €138 | +€138 | +24,175% |
| Recurring financial charges | 65 | €1 | €138 | +€138 | +24,175% |
| Profit (loss) for the period before taxes | 9903 | €4,312 | €52,475 | +€48,163 | +1,117% |
| Income taxes | 67/77 | - | €3,386 | +€3,386 | |
| Profit (loss) for the period | 9904 | €4,312 | €49,089 | +€44,777 | +1,038% |
| Profit (loss) for the period to be appropriated | 9905 | €4,312 | €49,089 | +€44,777 | +1,038% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.