Rijschool Menig: 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 Menig
Largest movements
- Cash +€42,564
up €42,564 (+123%), from €34,621 to €77,185
mainly Net result for the year (+€32,406) and Deferred charges and accrued income (+€15,890)
- Deferred charges and accrued income -€15,890
down €15,890 (-81.3%), from €19,546 to €3,656
- Receivables within one year +€4,115
up €4,115 (+20.3%), from €20,313 to €24,428
of which Trade receivables: +€4,249
- Profit (loss) carried forward +€32,406
up €32,406 (+65.3%), from €49,660 to €82,066
- Advances received -€7,275
down €7,275 (-84.5%), from €8,605 to €1,330
- Tax, wage and social debts +€4,670
up €4,670 (+48.5%), from €9,628 to €14,299
of which Taxes: +€2,714
- Gross operating margin +€26,666
up €26,666 (+55.0%), from €48,499 to €75,164
- Taxes +€7,003
up €7,003 (+457%), from €1,532 to €8,535
- Other operating charges -€5,843
down €5,843 (-80.9%), from €7,220 to €1,377
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 | €87,986 | €118,723 | +€30,736 | +34.9% |
| Fixed assets | 21/28 | €13,506 | €13,453 | -€53 | -0.4% |
| Tangible fixed assets | 22/27 | €9,911 | €9,858 | -€53 | -0.5% |
| Plant, machinery and equipment | 23 | €1,833 | €2,131 | +€298 | +16.3% |
| Furniture and vehicles | 24 | €6,700 | €6,667 | -€33 | -0.5% |
| Other tangible fixed assets | 26 | €1,378 | €1,060 | -€318 | -23.1% |
| Financial fixed assets | 28 | €3,595 | €3,595 | = | 0.0% |
| Current assets | 29/58 | €74,481 | €105,269 | +€30,789 | +41.3% |
| Amounts receivable within one year | 40/41 | €20,313 | €24,428 | +€4,115 | +20.3% |
| Trade receivables | 40 | €8,785 | €13,034 | +€4,249 | +48.4% |
| Other amounts receivable | 41 | €11,528 | €11,395 | -€134 | -1.2% |
| Cash at bank and in hand | 54/58 | €34,621 | €77,185 | +€42,564 | +123% |
| Deferred charges and accrued income | 490/1 | €19,546 | €3,656 | -€15,890 | -81.3% |
| Total equity and liabilities | 10/49 | €87,986 | €118,723 | +€30,736 | +34.9% |
| Equity | 10/15 | €59,660 | €92,066 | +€32,406 | +54.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,660 | €82,066 | +€32,406 | +65.3% |
| Amounts payable | 17/49 | €28,326 | €26,656 | -€1,670 | -5.9% |
| Amounts payable within one year | 42/48 | €28,326 | €26,656 | -€1,670 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €92 | €1,028 | +€935 | +1,013% |
| Suppliers | 440/4 | €92 | €1,028 | +€935 | +1,013% |
| Advances received on contracts in progress | 46 | €8,605 | €1,330 | -€7,275 | -84.5% |
| Taxes, remuneration and social security | 45 | €9,628 | €14,299 | +€4,670 | +48.5% |
| Taxes | 450/3 | €5,447 | €8,161 | +€2,714 | +49.8% |
| Remuneration and social security | 454/9 | €4,182 | €6,137 | +€1,956 | +46.8% |
| Non-recurring operating income | 76A | €3,695 | - | -€3,695 | |
| Remuneration, social security and pensions | 62 | €27,663 | €28,263 | +€600 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,890 | €3,297 | +€408 | +14.1% |
| Other operating charges | 640/8 | €7,220 | €1,377 | -€5,843 | -80.9% |
| Gross operating margin | 9900 | €48,499 | €75,164 | +€26,666 | +55.0% |
| Operating profit (loss) | 9901 | €10,726 | €42,227 | +€31,501 | +294% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €968 | €1,287 | +€318 | +32.9% |
| Recurring financial charges | 65 | €968 | €1,287 | +€318 | +32.9% |
| Profit (loss) for the period before taxes | 9903 | €9,758 | €40,941 | +€31,183 | +320% |
| Income taxes | 67/77 | €1,532 | €8,535 | +€7,003 | +457% |
| Profit (loss) for the period | 9904 | €8,225 | €32,406 | +€24,180 | +294% |
| Profit (loss) for the period to be appropriated | 9905 | €8,225 | €32,406 | +€24,180 | +294% |
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 29 October 2026 via checked.be.