Rijschool M18: 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 M18
Largest movements
- Cash +€14,680
up €14,680 (+161%), from €9,115 to €23,795
mainly Net result for the year (+€16,430) and Depreciation (+€13,609)
- Receivables within one year +€5,630
up €5,630 (+37.8%), from €14,890 to €20,520
- Tangible fixed assets +€4,186
up €4,186 (+17.1%), from €24,443 to €28,629
- Trade debts +€10,606
up €10,606 (+188%), from €5,647 to €16,253
- Other debts +€9,553
up €9,553 (+107%), from €8,956 to €18,508
- Profit (loss) carried forward +€6,430
up €6,430 (+95.9%), from €6,706 to €13,136
- Debts after one year -€1,280
down €1,280 (-32.0%), from €4,000 to €2,720
- Gross operating margin +€17,851
up €17,851 (+49.2%), from €36,282 to €54,134
- Depreciation +€8,495
up €8,495 (+166%), from €5,115 to €13,609
- Staff costs -€1,883
down €1,883 (-9.0%), from €20,858 to €18,975
- Financial charges +€951
up €951 (+2,508%), from €38 to €988
- Other operating charges +€850
up €850 (+48.7%), from €1,745 to €2,595
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 | €49,460 | €74,620 | +€25,160 | +50.9% |
| Fixed assets | 21/28 | €24,443 | €28,629 | +€4,186 | +17.1% |
| Tangible fixed assets | 22/27 | €24,443 | €28,629 | +€4,186 | +17.1% |
| Furniture and vehicles | 24 | €24,443 | €28,629 | +€4,186 | +17.1% |
| Current assets | 29/58 | €25,017 | €45,991 | +€20,974 | +83.8% |
| Amounts receivable within one year | 40/41 | €14,890 | €20,520 | +€5,630 | +37.8% |
| Trade receivables | 40 | €14,890 | €20,520 | +€5,630 | +37.8% |
| Cash at bank and in hand | 54/58 | €9,115 | €23,795 | +€14,680 | +161% |
| Deferred charges and accrued income | 490/1 | €1,013 | €1,677 | +€664 | +65.6% |
| Total equity and liabilities | 10/49 | €49,460 | €74,620 | +€25,160 | +50.9% |
| Equity | 10/15 | €9,706 | €16,136 | +€6,430 | +66.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,706 | €13,136 | +€6,430 | +95.9% |
| Amounts payable | 17/49 | €39,754 | €58,484 | +€18,730 | +47.1% |
| Amounts payable after more than one year | 17 | €4,000 | €2,720 | -€1,280 | -32.0% |
| Financial debts | 170/4 | €4,000 | €2,720 | -€1,280 | -32.0% |
| Amounts payable within one year | 42/48 | €35,754 | €55,764 | +€20,010 | +56.0% |
| Trade debts | 44 | €5,647 | €16,253 | +€10,606 | +188% |
| Suppliers | 440/4 | €5,647 | €16,253 | +€10,606 | +188% |
| Advances received on contracts in progress | 46 | €10,150 | €9,534 | -€616 | -6.1% |
| Taxes, remuneration and social security | 45 | €11,002 | €11,468 | +€467 | +4.2% |
| Taxes | 450/3 | €6,304 | €9,349 | +€3,045 | +48.3% |
| Remuneration and social security | 454/9 | €4,697 | €2,119 | -€2,578 | -54.9% |
| Other amounts payable | 47/48 | €8,956 | €18,508 | +€9,553 | +107% |
| Remuneration, social security and pensions | 62 | €20,858 | €18,975 | -€1,883 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,115 | €13,609 | +€8,495 | +166% |
| Other operating charges | 640/8 | €1,745 | €2,595 | +€850 | +48.7% |
| Gross operating margin | 9900 | €36,282 | €54,134 | +€17,851 | +49.2% |
| Operating profit (loss) | 9901 | €8,564 | €18,954 | +€10,390 | +121% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €38 | €988 | +€951 | +2,508% |
| Recurring financial charges | 65 | €38 | €988 | +€951 | +2,508% |
| Profit (loss) for the period before taxes | 9903 | €8,526 | €17,965 | +€9,439 | +111% |
| Income taxes | 67/77 | €1,820 | €1,535 | -€285 | -15.7% |
| Profit (loss) for the period | 9904 | €6,706 | €16,430 | +€9,724 | +145% |
| Profit (loss) for the period to be appropriated | 9905 | €6,706 | €16,430 | +€9,724 | +145% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.