Rijschool Leppens: 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 Leppens
Largest movements
- Tangible fixed assets +€10,979
up €10,979 (+43.8%), from €25,073 to €36,052
of which Furniture and vehicles: +€11,149
- Current investments +€9,998
up €9,998 (+14.3%), from €70,042 to €80,040
- Receivables within one year +€2,941
up €2,941 (+412%), from €713 to €3,654
of which Other amounts receivable: +€3,181
- Cash +€2,180
up €2,180 (+273%), from €799 to €2,980
mainly Net result for the year (+€26,352) and Other debts (+€14,300)
- Other debts +€14,300
up €14,300 (+139%), from €10,272 to €24,572
- Reserves +€10,000
up €10,000 (+13.4%), from €74,600 to €84,600
- Profit (loss) carried forward +€1,352
up €1,352 (+54.4%), from €2,486 to €3,838
- Gross operating margin +€20,188
up €20,188 (+60.6%), from €33,299 to €53,487
- Staff costs +€5,069
new in 2025: €5,069
- Taxes +€3,715
up €3,715 (+44.9%), from €8,273 to €11,987
- Depreciation +€598
up €598 (+12.1%), from €4,953 to €5,551
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 | €97,989 | €124,369 | +€26,380 | +26.9% |
| Fixed assets | 21/28 | €25,073 | €36,052 | +€10,979 | +43.8% |
| Tangible fixed assets | 22/27 | €25,073 | €36,052 | +€10,979 | +43.8% |
| Plant, machinery and equipment | 23 | €675 | €505 | -€170 | -25.2% |
| Furniture and vehicles | 24 | €24,397 | €35,547 | +€11,149 | +45.7% |
| Current assets | 29/58 | €72,917 | €88,318 | +€15,401 | +21.1% |
| Amounts receivable within one year | 40/41 | €713 | €3,654 | +€2,941 | +412% |
| Trade receivables | 40 | €713 | €473 | -€240 | -33.7% |
| Other amounts receivable | 41 | - | €3,181 | +€3,181 | |
| Current investments | 50/53 | €70,042 | €80,040 | +€9,998 | +14.3% |
| Cash at bank and in hand | 54/58 | €799 | €2,980 | +€2,180 | +273% |
| Deferred charges and accrued income | 490/1 | €1,362 | €1,644 | +€282 | +20.7% |
| Total equity and liabilities | 10/49 | €97,989 | €124,369 | +€26,380 | +26.9% |
| Equity | 10/15 | €82,086 | €93,438 | +€11,352 | +13.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €74,600 | €84,600 | +€10,000 | +13.4% |
| Distributable reserves | 133 | €74,600 | €84,600 | +€10,000 | +13.4% |
| Profit (loss) carried forward | 14 | €2,486 | €3,838 | +€1,352 | +54.4% |
| Amounts payable | 17/49 | €15,903 | €30,932 | +€15,029 | +94.5% |
| Amounts payable within one year | 42/48 | €15,903 | €30,932 | +€15,029 | +94.5% |
| Trade debts | 44 | €932 | €1,151 | +€220 | +23.6% |
| Suppliers | 440/4 | €932 | €1,151 | +€220 | +23.6% |
| Taxes, remuneration and social security | 45 | €4,700 | €5,209 | +€509 | +10.8% |
| Taxes | 450/3 | €4,650 | €4,273 | -€377 | -8.1% |
| Remuneration and social security | 454/9 | €50 | €936 | +€886 | +1,772% |
| Other amounts payable | 47/48 | €10,272 | €24,572 | +€14,300 | +139% |
| Non-recurring operating income | 76A | €10,744 | - | -€10,744 | |
| Remuneration, social security and pensions | 62 | - | €5,069 | +€5,069 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,953 | €5,551 | +€598 | +12.1% |
| Other operating charges | 640/8 | €499 | €512 | +€12 | +2.5% |
| Non-recurring operating charges | 66A | €2,061 | €4,488 | +€2,427 | +118% |
| Gross operating margin | 9900 | €33,299 | €53,487 | +€20,188 | +60.6% |
| Operating profit (loss) | 9901 | €25,786 | €37,868 | +€12,082 | +46.9% |
| Financial income | 75/76B | €335 | €513 | +€178 | +53.0% |
| Recurring financial income | 75 | €335 | €513 | +€178 | +53.0% |
| Financial charges | 65/66B | €104 | €43 | -€62 | -59.2% |
| Recurring financial charges | 65 | €104 | €43 | -€62 | -59.2% |
| Profit (loss) for the period before taxes | 9903 | €26,017 | €38,339 | +€12,322 | +47.4% |
| Income taxes | 67/77 | €8,273 | €11,987 | +€3,715 | +44.9% |
| Profit (loss) for the period | 9904 | €17,744 | €26,352 | +€8,607 | +48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,744 | €26,352 | +€8,607 | +48.5% |
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 18 October 2026 via checked.be.