Rijschool De Reys: 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 De Reys
Largest movements
- Tangible fixed assets +€21,661
up €21,661 (+57.9%), from €37,385 to €59,046
of which Furniture and vehicles: +€23,400
- Cash +€10,649
up €10,649 (+22.0%), from €48,423 to €59,071
mainly Net result for the year (+€33,431) and Depreciation (+€17,967)
- Debts after one year +€15,986
up €15,986 (+319%), from €5,012 to €20,999
- Reserves +€10,416
up €10,416 (+20.7%), from €50,346 to €60,762
of which Distributable reserves: +€12,504
- Trade debts +€4,482
up €4,482 (+107%), from €4,197 to €8,679
- Current portion of long-term debt +€2,786
up €2,786 (+26.4%), from €10,546 to €13,332
- Tax, wage and social debts +€1,596
up €1,596 (+106%), from €1,500 to €3,096
- Gross operating margin +€25,105
up €25,105 (+69.7%), from €36,015 to €61,120
- Taxes -€4,829
down €4,829 (-45.1%), from €10,702 to €5,873
- Other operating charges +€1,498
up €1,498 (+106%), from €1,418 to €2,916
- Depreciation -€748
down €748 (-4.0%), from €18,715 to €17,967
- Financial charges +€633
up €633 (+63.6%), from €997 to €1,630
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 | €88,736 | €122,711 | +€33,975 | +38.3% |
| Fixed assets | 21/28 | €37,385 | €59,046 | +€21,661 | +57.9% |
| Tangible fixed assets | 22/27 | €37,385 | €59,046 | +€21,661 | +57.9% |
| Furniture and vehicles | 24 | €32,409 | €55,809 | +€23,400 | +72.2% |
| Other tangible fixed assets | 26 | €4,976 | €3,237 | -€1,739 | -35.0% |
| Current assets | 29/58 | €51,351 | €63,666 | +€12,314 | +24.0% |
| Amounts receivable within one year | 40/41 | €293 | €1,400 | +€1,107 | +378% |
| Other amounts receivable | 41 | €293 | €1,400 | +€1,107 | +378% |
| Cash at bank and in hand | 54/58 | €48,423 | €59,071 | +€10,649 | +22.0% |
| Deferred charges and accrued income | 490/1 | €2,635 | €3,194 | +€559 | +21.2% |
| Total equity and liabilities | 10/49 | €88,736 | €122,711 | +€33,975 | +38.3% |
| Equity | 10/15 | €56,552 | €66,968 | +€10,416 | +18.4% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €50,346 | €60,762 | +€10,416 | +20.7% |
| Tax-exempt reserves | 132 | €4,174 | €2,086 | -€2,088 | -50.0% |
| Distributable reserves | 133 | €46,172 | €58,676 | +€12,504 | +27.1% |
| Provisions and deferred taxes | 16 | €1,393 | €697 | -€696 | -49.9% |
| Deferred taxes | 168 | €1,393 | €697 | -€696 | -49.9% |
| Amounts payable | 17/49 | €30,792 | €55,047 | +€24,255 | +78.8% |
| Amounts payable after more than one year | 17 | €5,012 | €20,999 | +€15,986 | +319% |
| Financial debts | 170/4 | €5,012 | €20,999 | +€15,986 | +319% |
| Amounts payable within one year | 42/48 | €25,780 | €34,048 | +€8,268 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | €10,546 | €13,332 | +€2,786 | +26.4% |
| Financial debts | 43 | €1,375 | €1,709 | +€334 | +24.3% |
| Other loans | 439 | €1,375 | €1,709 | +€334 | +24.3% |
| Trade debts | 44 | €4,197 | €8,679 | +€4,482 | +107% |
| Suppliers | 440/4 | €4,197 | €8,679 | +€4,482 | +107% |
| Taxes, remuneration and social security | 45 | €1,500 | €3,096 | +€1,596 | +106% |
| Taxes | 450/3 | €1,500 | €3,096 | +€1,596 | +106% |
| Other amounts payable | 47/48 | €8,161 | €7,233 | -€929 | -11.4% |
| Non-recurring operating income | 76A | - | €3,757 | +€3,757 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,715 | €17,967 | -€748 | -4.0% |
| Other operating charges | 640/8 | €1,418 | €2,916 | +€1,498 | +106% |
| Gross operating margin | 9900 | €36,015 | €61,120 | +€25,105 | +69.7% |
| Operating profit (loss) | 9901 | €15,882 | €40,238 | +€24,355 | +153% |
| Financial income | 75/76B | €1 | €1 | +€0 | +46.7% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +46.7% |
| Financial charges | 65/66B | €997 | €1,630 | +€633 | +63.6% |
| Recurring financial charges | 65 | €997 | €1,630 | +€633 | +63.6% |
| Profit (loss) for the period before taxes | 9903 | €14,886 | €38,609 | +€23,722 | +159% |
| Transfer from deferred taxes | 780 | €696 | €696 | = | 0.0% |
| Income taxes | 67/77 | €10,702 | €5,873 | -€4,829 | -45.1% |
| Profit (loss) for the period | 9904 | €4,880 | €33,431 | +€28,551 | +585% |
| Transfer from tax-exempt reserves | 789 | €2,088 | €2,088 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,968 | €35,519 | +€28,551 | +410% |
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 31 October 2026 via checked.be.