RIJSCHOOL E19: what changed
Two fiscal 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 E19
Largest movements
- Cash +€25,977
up €25,977 (+80.1%), from €32,439 to €58,416
mainly Tax, wage and social debts (+€19,937) and Trade debts (+€12,423)
- Receivables within one year +€9,485
up €9,485 (+40.5%), from €23,440 to €32,925
of which Trade receivables: +€9,485
- Deferred charges and accrued income +€1,585
up €1,585 (+435.9%), from €364 to €1,948
- Tax, wage and social debts +€19,937
up €19,937 (+458.8%), from €4,345 to €24,282
of which Taxes: +€10,609
- Trade debts +€12,423
up €12,423 (+84.7%), from €14,671 to €27,095
- Profit (loss) carried forward +€7,499
up €7,499 (+37.6%), from €19,925 to €27,424
- Advances received -€3,000
no longer reported in 2025 (was €3,000)
- Other debts +€1,238
up €1,238 (+449.9%), from €275 to €1,513
- Gross operating margin +€22,064
up €22,064 (+128.8%), from €17,130 to €39,194
- Staff costs +€18,977
up €18,977 (+209.2%), from €9,069 to €28,046
- Taxes -€3,989
no longer reported in 2025 (was €3,989)
- Other operating charges +€1,054
up €1,054 (+46.5%), from €2,266 to €3,320
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.
Cash bridge derived
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 | €57,193 | €94,517 | +€37,324 | +65.3% |
| Fixed assets | 21/28 | €950 | €1,227 | +€277 | +29.2% |
| Tangible fixed assets | 22/27 | €200 | €477 | +€277 | +138.5% |
| Furniture and vehicles | 24 | €200 | €477 | +€277 | +138.5% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €56,243 | €93,289 | +€37,046 | +65.9% |
| Amounts receivable within one year | 40/41 | €23,440 | €32,925 | +€9,485 | +40.5% |
| Trade receivables | 40 | €18,440 | €27,925 | +€9,485 | +51.4% |
| Other amounts receivable | 41 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,439 | €58,416 | +€25,977 | +80.1% |
| Deferred charges and accrued income | 490/1 | €364 | €1,948 | +€1,585 | +435.9% |
| Total equity and liabilities | 10/49 | €57,193 | €94,517 | +€37,324 | +65.3% |
| Equity | 10/15 | €31,925 | €39,424 | +€7,499 | +23.5% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Capital | 10 | €12,000 | €12,000 | = | 0.0% |
| Issued capital | 100 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,925 | €27,424 | +€7,499 | +37.6% |
| Amounts payable | 17/49 | €25,268 | €55,093 | +€29,825 | +118.0% |
| Amounts payable within one year | 42/48 | €22,292 | €52,890 | +€30,598 | +137.3% |
| Trade debts | 44 | €14,671 | €27,095 | +€12,423 | +84.7% |
| Suppliers | 440/4 | €14,671 | €27,095 | +€12,423 | +84.7% |
| Advances received on contracts in progress | 46 | €3,000 | - | -€3,000 | |
| Taxes, remuneration and social security | 45 | €4,345 | €24,282 | +€19,937 | +458.8% |
| Taxes | 450/3 | €4,345 | €14,955 | +€10,609 | +244.2% |
| Remuneration and social security | 454/9 | - | €9,328 | +€9,328 | |
| Other amounts payable | 47/48 | €275 | €1,513 | +€1,238 | +449.9% |
| Accrued charges and deferred income | 492/3 | €2,976 | €2,203 | -€773 | -26.0% |
| Remuneration, social security and pensions | 62 | €9,069 | €28,046 | +€18,977 | +209.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €231 | €200 | -€31 | -13.3% |
| Other operating charges | 640/8 | €2,266 | €3,320 | +€1,054 | +46.5% |
| Gross operating margin | 9900 | €17,130 | €39,194 | +€22,064 | +128.8% |
| Operating profit (loss) | 9901 | €5,564 | €7,628 | +€2,064 | +37.1% |
| Financial charges | 65/66B | €281 | €129 | -€152 | -54.0% |
| Recurring financial charges | 65 | €281 | €129 | -€152 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €5,283 | €7,499 | +€2,216 | +41.9% |
| Income taxes | 67/77 | €3,989 | - | -€3,989 | |
| Profit (loss) for the period | 9904 | €1,294 | €7,499 | +€6,205 | +479.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,294 | €7,499 | +€6,205 | +479.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.