Rijschool Degenade: what changed
Rijschool Degenade
Largest movements
- Cash +€37,579
up €37,579 (+109%), from €34,487 to €72,066
mainly Other debts (+€17,279) and Depreciation (+€16,853)
- Tangible fixed assets -€16,705
down €16,705 (-39.9%), from €41,914 to €25,209
- Receivables within one year -€13,273
down €13,273 (-98.2%), from €13,517 to €244
of which Trade receivables: -€13,273
- Reserves +€25,335
new in 2025: €25,335
- Contributions -€17,600
no longer reported in 2025 (was €17,600)
- Other debts +€17,279
up €17,279 (+40.9%), from €42,272 to €59,551
- Profit (loss) carried forward -€11,776
no longer reported in 2025 (was €11,776)
- Tax, wage and social debts -€4,736
down €4,736 (-27.1%), from €17,501 to €12,765
of which Remuneration and social security: -€8,666
- Staff costs -€4,445
down €4,445 (-12.8%), from €34,828 to €30,383
- Taxes +€4,030
up €4,030 (+147%), from €2,747 to €6,778
- Depreciation -€4,028
down €4,028 (-19.3%), from €20,881 to €16,853
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,971 | €99,755 | +€7,784 | +8.5% |
| Fixed assets | 21/28 | €42,304 | €25,451 | -€16,853 | -39.8% |
| Intangible fixed assets | 21 | €390 | €241 | -€148 | -38.0% |
| Tangible fixed assets | 22/27 | €41,914 | €25,209 | -€16,705 | -39.9% |
| Furniture and vehicles | 24 | €41,914 | €25,209 | -€16,705 | -39.9% |
| Current assets | 29/58 | €49,667 | €74,304 | +€24,637 | +49.6% |
| Amounts receivable within one year | 40/41 | €13,517 | €244 | -€13,273 | -98.2% |
| Trade receivables | 40 | €13,273 | - | -€13,273 | |
| Other amounts receivable | 41 | €244 | €244 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €34,487 | €72,066 | +€37,579 | +109% |
| Deferred charges and accrued income | 490/1 | €1,664 | €1,995 | +€331 | +19.9% |
| Total equity and liabilities | 10/49 | €91,971 | €99,755 | +€7,784 | +8.5% |
| Equity | 10/15 | €29,376 | €25,335 | -€4,040 | -13.8% |
| Contributions | 10/11 | €17,600 | - | -€17,600 | |
| Reserves | 13 | - | €25,335 | +€25,335 | |
| Distributable reserves | 133 | - | €25,335 | +€25,335 | |
| Profit (loss) carried forward | 14 | €11,776 | - | -€11,776 | |
| Amounts payable | 17/49 | €62,595 | €74,420 | +€11,825 | +18.9% |
| Amounts payable within one year | 42/48 | €61,376 | €72,364 | +€10,988 | +17.9% |
| Trade debts | 44 | €1,603 | €48 | -€1,555 | -97.0% |
| Suppliers | 440/4 | €1,603 | €48 | -€1,555 | -97.0% |
| Taxes, remuneration and social security | 45 | €17,501 | €12,765 | -€4,736 | -27.1% |
| Taxes | 450/3 | €3,695 | €7,624 | +€3,929 | +106% |
| Remuneration and social security | 454/9 | €13,807 | €5,141 | -€8,666 | -62.8% |
| Other amounts payable | 47/48 | €42,272 | €59,551 | +€17,279 | +40.9% |
| Accrued charges and deferred income | 492/3 | €1,219 | €2,055 | +€836 | +68.6% |
| Remuneration, social security and pensions | 62 | €34,828 | €30,383 | -€4,445 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,881 | €16,853 | -€4,028 | -19.3% |
| Other operating charges | 640/8 | €946 | €803 | -€143 | -15.1% |
| Gross operating margin | 9900 | €71,093 | €70,733 | -€360 | -0.5% |
| Operating profit (loss) | 9901 | €14,438 | €22,694 | +€8,256 | +57.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -70.2% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -70.2% |
| Financial charges | 65/66B | €346 | €357 | +€10 | +3.0% |
| Recurring financial charges | 65 | €346 | €357 | +€10 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €14,092 | €22,338 | +€8,246 | +58.5% |
| Income taxes | 67/77 | €2,747 | €6,778 | +€4,030 | +147% |
| Profit (loss) for the period | 9904 | €11,344 | €15,560 | +€4,215 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,344 | €15,560 | +€4,215 | +37.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.