RIJSCHOOL K: what changed
What changed
RIJSCHOOL K
NACE 85.531, Driving schools for cars and motorcycles
filed annual accounts (NBB)
Net result for the year
€48,267
2024 · €47,421+€847
Equity
€259,921
2024 · €244,492+€15,429
Cash
€207,707
2024 · €151,205+€56,502
Balance sheet total
€372,789
2024 · €331,193+€41,596
Largest movements
Assets
- Cash +€56,502
up €56,502 (+37.4%), from €151,205 to €207,707
mainly Net result for the year (+€48,267) and Other debts (+€32,839)
- Tangible fixed assets -€14,672
down €14,672 (-19.1%), from €76,632 to €61,960
of which Land and buildings: -€9,645
Equity and liabilities
- Other debts +€32,839
up €32,839 (+165%), from €19,955 to €52,794
- Reserves +€15,429
up €15,429 (+8.5%), from €181,752 to €197,181
- Debts after one year -€9,782
down €9,782 (-18.0%), from €54,366 to €44,584
Income statement
- Financial income +€2,160
up €2,160 (+84.1%), from €2,567 to €4,726
- Other operating charges -€1,919
down €1,919 (-48.0%), from €3,999 to €2,080
- Write-downs +€1,711
up €1,711, from -€1,711 to €0
- Gross operating margin -€1,340
down €1,340 (-1.5%), from €87,397 to €86,057
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.
Result 2024
€47,421
Gross operating margin
-€1,340
Depreciation
+€54
Write-downs
-€1,711
Other operating charges
+€1,919
Financial income
+€2,160
Financial charges
+€228
Taxes
-€464
Result 2025
€48,267
raises the resultlowers the result
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.
From operations
+€98,940
Investment
€0
Financing
-€42,438
Cash 2024
€151,205
From operations (derived)
+€98,940
Net result for the year
+€48,267
Depreciation
+€14,672
Receivables within one year
+€617
Deferred charges and accrued income
-€382
Trade debts
+€1,625
Tax, wage and social debts
+€1,481
Other debts
+€32,839
Accrued charges and deferred income
-€177
Financing
-€42,438
Debts after one year
-€9,782
Current portion of long-term debt
+€183
Contributions, distributions and other
-€32,839
Cash 2025
€207,707
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €331,193 | €372,789 | +€41,596 | +12.6% |
| Fixed assets | 21/28 | €76,632 | €61,960 | -€14,672 | -19.1% |
| Tangible fixed assets | 22/27 | €76,632 | €61,960 | -€14,672 | -19.1% |
| Land and buildings | 22 | €58,725 | €49,080 | -€9,645 | -16.4% |
| Plant, machinery and equipment | 23 | €10,182 | €8,059 | -€2,123 | -20.9% |
| Furniture and vehicles | 24 | €7,725 | €4,821 | -€2,904 | -37.6% |
| Current assets | 29/58 | €254,561 | €310,828 | +€56,268 | +22.1% |
| Amounts receivable within one year | 40/41 | €2,719 | €2,103 | -€617 | -22.7% |
| Trade receivables | 40 | €0 | €1,376 | +€1,376 | |
| Other amounts receivable | 41 | €2,719 | €726 | -€1,993 | -73.3% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €151,205 | €207,707 | +€56,502 | +37.4% |
| Deferred charges and accrued income | 490/1 | €637 | €1,019 | +€382 | +60.0% |
| Total equity and liabilities | 10/49 | €331,193 | €372,789 | +€41,596 | +12.6% |
| Equity | 10/15 | €244,492 | €259,921 | +€15,429 | +6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €181,752 | €197,181 | +€15,429 | +8.5% |
| Distributable reserves | 133 | €181,752 | €197,181 | +€15,429 | +8.5% |
| Profit (loss) carried forward | 14 | €44,140 | €44,140 | = | 0.0% |
| Amounts payable | 17/49 | €86,701 | €112,868 | +€26,167 | +30.2% |
| Amounts payable after more than one year | 17 | €54,366 | €44,584 | -€9,782 | -18.0% |
| Financial debts | 170/4 | €54,366 | €44,584 | -€9,782 | -18.0% |
| Amounts payable within one year | 42/48 | €30,396 | €66,523 | +€36,127 | +119% |
| Current portion of amounts payable after more than one year | 42 | €9,599 | €9,782 | +€183 | +1.9% |
| Trade debts | 44 | €396 | €2,021 | +€1,625 | +411% |
| Suppliers | 440/4 | €396 | €2,021 | +€1,625 | +411% |
| Taxes, remuneration and social security | 45 | €445 | €1,926 | +€1,481 | +332% |
| Taxes | 450/3 | €445 | €1,926 | +€1,481 | +332% |
| Other amounts payable | 47/48 | €19,955 | €52,794 | +€32,839 | +165% |
| Accrued charges and deferred income | 492/3 | €1,939 | €1,762 | -€177 | -9.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,726 | €14,672 | -€54 | -0.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,711 | €0 | +€1,711 | |
| Other operating charges | 640/8 | €3,999 | €2,080 | -€1,919 | -48.0% |
| Gross operating margin | 9900 | €87,397 | €86,057 | -€1,340 | -1.5% |
| Operating profit (loss) | 9901 | €70,383 | €69,305 | -€1,077 | -1.5% |
| Financial income | 75/76B | €2,567 | €4,726 | +€2,160 | +84.1% |
| Recurring financial income | 75 | €2,567 | €4,726 | +€2,160 | +84.1% |
| Financial charges | 65/66B | €3,089 | €2,861 | -€228 | -7.4% |
| Recurring financial charges | 65 | €3,089 | €2,861 | -€228 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €69,860 | €71,170 | +€1,310 | +1.9% |
| Income taxes | 67/77 | €22,440 | €22,903 | +€464 | +2.1% |
| Profit (loss) for the period | 9904 | €47,421 | €48,267 | +€847 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,421 | €48,267 | +€847 | +1.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.