Rijschool MK: 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 MK
Largest movements
- Tangible fixed assets -€49,194
down €49,194 (-16.5%), from €298,422 to €249,229
- Cash -€15,086
down €15,086 (-49.8%), from €30,319 to €15,233
mainly Debts after one year (-€44,301) and Trade debts (-€36,581)
- Debts after one year -€44,301
down €44,301 (-18.1%), from €244,084 to €199,783
- Trade debts -€36,581
down €36,581 (-62.4%), from €58,667 to €22,085
- Reserves +€17,991
up €17,991 (+119.5%), from €15,049 to €33,040
- Current portion of long-term debt -€12,523
down €12,523 (-26.4%), from €47,357 to €34,835
- Tax, wage and social debts +€11,935
up €11,935 (+72.7%), from €16,411 to €28,346
of which Taxes: +€18,654
- Financial charges -€12,275
down €12,275 (-35.0%), from €35,098 to €22,823
of which Non-recurring financial charges: -€8,901
- Gross operating margin +€7,937
up €7,937 (+8.4%), from €95,043 to €102,981
- Staff costs -€5,745
down €5,745 (-20.6%), from €27,883 to €22,138
- Other operating charges +€5,180
up €5,180 (+95.5%), from €5,425 to €10,605
- Taxes +€4,778
up €4,778 (+229.5%), from €2,082 to €6,860
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.
Cash bridge derived
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 | €403,471 | €338,303 | -€65,168 | -16.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €299,759 | €249,229 | -€50,530 | -16.9% |
| Tangible fixed assets | 22/27 | €298,422 | €249,229 | -€49,194 | -16.5% |
| Land and buildings | 22 | €236,341 | €221,450 | -€14,891 | -6.3% |
| Plant, machinery and equipment | 23 | €1,978 | €668 | -€1,311 | -66.2% |
| Furniture and vehicles | 24 | €34,306 | €17,214 | -€17,092 | -49.8% |
| Leasing and similar rights | 25 | €25,797 | €9,897 | -€15,900 | -61.6% |
| Financial fixed assets | 28 | €1,337 | - | -€1,337 | |
| Current assets | 29/58 | €103,712 | €89,074 | -€14,637 | -14.1% |
| Amounts receivable within one year | 40/41 | €70,779 | €73,217 | +€2,439 | +3.4% |
| Trade receivables | 40 | €38,249 | €43,073 | +€4,825 | +12.6% |
| Other amounts receivable | 41 | €32,530 | €30,144 | -€2,386 | -7.3% |
| Cash at bank and in hand | 54/58 | €30,319 | €15,233 | -€15,086 | -49.8% |
| Deferred charges and accrued income | 490/1 | €2,614 | €624 | -€1,990 | -76.1% |
| Total equity and liabilities | 10/49 | €403,471 | €338,303 | -€65,168 | -16.2% |
| Equity | 10/15 | €36,024 | €51,640 | +€15,617 | +43.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,049 | €33,040 | +€17,991 | +119.5% |
| Distributable reserves | 133 | €15,049 | €33,040 | +€17,991 | +119.5% |
| Profit (loss) carried forward | 14 | €2,374 | - | -€2,374 | |
| Amounts payable | 17/49 | €367,447 | €286,663 | -€80,785 | -22.0% |
| Amounts payable after more than one year | 17 | €244,084 | €199,783 | -€44,301 | -18.1% |
| Financial debts | 170/4 | €244,084 | €199,783 | -€44,301 | -18.1% |
| Amounts payable within one year | 42/48 | €122,435 | €85,266 | -€37,169 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €47,357 | €34,835 | -€12,523 | -26.4% |
| Trade debts | 44 | €58,667 | €22,085 | -€36,581 | -62.4% |
| Suppliers | 440/4 | €58,667 | €22,085 | -€36,581 | -62.4% |
| Taxes, remuneration and social security | 45 | €16,411 | €28,346 | +€11,935 | +72.7% |
| Taxes | 450/3 | €7,031 | €25,685 | +€18,654 | +265.3% |
| Remuneration and social security | 454/9 | €9,380 | €2,662 | -€6,719 | -71.6% |
| Accrued charges and deferred income | 492/3 | €928 | €1,613 | +€685 | +73.8% |
| Remuneration, social security and pensions | 62 | €27,883 | €22,138 | -€5,745 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,160 | €29,345 | -€2,815 | -8.8% |
| Other operating charges | 640/8 | €5,425 | €10,605 | +€5,180 | +95.5% |
| Gross operating margin | 9900 | €95,043 | €102,981 | +€7,937 | +8.4% |
| Operating profit (loss) | 9901 | €29,575 | €40,892 | +€11,317 | +38.3% |
| Financial income | 75/76B | €1,168 | €4,408 | +€3,240 | +277.4% |
| Recurring financial income | 75 | €644 | €3,754 | +€3,110 | +482.6% |
| Non-recurring financial income | 76B | €524 | €654 | +€131 | +24.9% |
| Financial charges | 65/66B | €35,098 | €22,823 | -€12,275 | -35.0% |
| Recurring financial charges | 65 | €24,836 | €21,462 | -€3,374 | -13.6% |
| Non-recurring financial charges | 66B | €10,262 | €1,361 | -€8,901 | -86.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,355 | €22,477 | +€26,832 | |
| Income taxes | 67/77 | €2,082 | €6,860 | +€4,778 | +229.5% |
| Profit (loss) for the period | 9904 | -€6,437 | €15,617 | +€22,054 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,437 | €15,617 | +€22,054 |
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 9 October 2026 via checked.be.