RIJSCHOOL GENT: what changed
RIJSCHOOL GENT
Largest movements
- Tangible fixed assets -€10,644
down €10,644 (-49.4%), from €21,550 to €10,906
of which Furniture and vehicles: -€10,184
- Receivables within one year +€10,287
up €10,287 (+31.2%), from €32,960 to €43,247
of which Other amounts receivable: +€8,718
- Cash +€1,660
up €1,660 (+25.1%), from €6,611 to €8,271
mainly Advances received (+€48,913) and Depreciation (+€11,949)
- Advances received +€48,913
new in 2025: €48,913
- Profit (loss) carried forward -€36,153
new in 2025: -€36,153
- Tax, wage and social debts -€6,552
down €6,552 (-79.3%), from €8,263 to €1,711
- Trade debts -€4,905
down €4,905 (-71.0%), from €6,914 to €2,008
- Gross operating margin -€29,769
down €29,769 (-38.3%), from €77,775 to €48,006
- Staff costs +€15,540
up €15,540 (+48.5%), from €32,065 to €47,605
- Other operating charges -€12,551
no longer reported in 2025 (was €12,551)
- Taxes +€7,010
up €7,010 (+40.4%), from €17,366 to €24,376
- Depreciation -€1,788
down €1,788 (-13.0%), from €13,737 to €11,949
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 | €61,121 | €62,425 | +€1,304 | +2.1% |
| Fixed assets | 21/28 | €21,550 | €10,906 | -€10,644 | -49.4% |
| Tangible fixed assets | 22/27 | €21,550 | €10,906 | -€10,644 | -49.4% |
| Plant, machinery and equipment | 23 | €2,805 | €2,345 | -€460 | -16.4% |
| Furniture and vehicles | 24 | €18,745 | €8,561 | -€10,184 | -54.3% |
| Current assets | 29/58 | €39,571 | €51,519 | +€11,947 | +30.2% |
| Amounts receivable within one year | 40/41 | €32,960 | €43,247 | +€10,287 | +31.2% |
| Trade receivables | 40 | - | €1,569 | +€1,569 | |
| Other amounts receivable | 41 | €32,960 | €41,678 | +€8,718 | +26.4% |
| Cash at bank and in hand | 54/58 | €6,611 | €8,271 | +€1,660 | +25.1% |
| Total equity and liabilities | 10/49 | €61,121 | €62,425 | +€1,304 | +2.1% |
| Equity | 10/15 | €45,944 | €9,792 | -€36,153 | -78.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €27,344 | €27,344 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,484 | €25,484 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€36,153 | -€36,153 | |
| Amounts payable | 17/49 | €15,177 | €52,633 | +€37,456 | +247% |
| Amounts payable within one year | 42/48 | €15,177 | €52,633 | +€37,456 | +247% |
| Trade debts | 44 | €6,914 | €2,008 | -€4,905 | -71.0% |
| Suppliers | 440/4 | €6,914 | €2,008 | -€4,905 | -71.0% |
| Advances received on contracts in progress | 46 | - | €48,913 | +€48,913 | |
| Taxes, remuneration and social security | 45 | €8,263 | €1,711 | -€6,552 | -79.3% |
| Taxes | 450/3 | €8,263 | €1,711 | -€6,552 | -79.3% |
| Remuneration, social security and pensions | 62 | €32,065 | €47,605 | +€15,540 | +48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,737 | €11,949 | -€1,788 | -13.0% |
| Other operating charges | 640/8 | €12,551 | - | -€12,551 | |
| Gross operating margin | 9900 | €77,775 | €48,006 | -€29,769 | -38.3% |
| Operating profit (loss) | 9901 | €19,423 | -€11,547 | -€30,970 | |
| Financial charges | 65/66B | €523 | €230 | -€293 | -56.1% |
| Recurring financial charges | 65 | €523 | €230 | -€293 | -56.1% |
| Profit (loss) for the period before taxes | 9903 | €18,900 | -€11,777 | -€30,677 | |
| Income taxes | 67/77 | €17,366 | €24,376 | +€7,010 | +40.4% |
| Profit (loss) for the period | 9904 | €1,534 | -€36,153 | -€37,687 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,534 | -€36,153 | -€37,687 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.