RIJSCHOOL SDL: 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 SDL
Largest movements
- Receivables within one year -€11,484
no longer reported in 2025 (was €11,484)
of which Other amounts receivable: -€11,334
- Tangible fixed assets -€7,192
down €7,192 (-34.4%), from €20,879 to €13,687
of which Furniture and vehicles: -€6,383
- Profit (loss) carried forward -€21,627
down €21,627 (-115%), from -€18,758 to -€40,384
- Tax, wage and social debts +€4,082
up €4,082 (+186%), from €2,193 to €6,276
of which Taxes: +€3,944
- Trade debts -€1,180
down €1,180 (-19.3%), from €6,102 to €4,922
- Gross operating margin -€19,389
down €19,389, from €10,444 to -€8,945
- Depreciation +€4,816
up €4,816 (+203%), from €2,376 to €7,192
- Staff costs +€1,203
new in 2025: €1,203
- Financial charges -€623
down €623 (-31.0%), from €2,011 to €1,387
- Other operating charges +€480
up €480 (+22.5%), from €2,139 to €2,619
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 | €46,788 | €28,141 | -€18,647 | -39.9% |
| Fixed assets | 21/28 | €21,003 | €13,811 | -€7,192 | -34.2% |
| Tangible fixed assets | 22/27 | €20,879 | €13,687 | -€7,192 | -34.4% |
| Furniture and vehicles | 24 | €17,830 | €11,447 | -€6,383 | -35.8% |
| Leasing and similar rights | 25 | €3,049 | €2,240 | -€809 | -26.5% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €25,785 | €14,330 | -€11,455 | -44.4% |
| Amounts receivable within one year | 40/41 | €11,484 | - | -€11,484 | |
| Trade receivables | 40 | €150 | - | -€150 | |
| Other amounts receivable | 41 | €11,334 | - | -€11,334 | |
| Cash at bank and in hand | 54/58 | €12,719 | €12,810 | +€91 | +0.7% |
| Deferred charges and accrued income | 490/1 | €1,581 | €1,520 | -€62 | -3.9% |
| Total equity and liabilities | 10/49 | €46,788 | €28,141 | -€18,647 | -39.9% |
| Equity | 10/15 | €38,442 | €16,816 | -€21,627 | -56.3% |
| Contributions | 10/11 | €52,000 | €52,000 | = | 0.0% |
| Contributions outside capital | 11 | €52,000 | €52,000 | = | 0.0% |
| Other | 1109/19 | €52,000 | €52,000 | = | 0.0% |
| Reserves | 13 | €5,200 | €5,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,200 | €5,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,200 | €5,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,758 | -€40,384 | -€21,627 | -115% |
| Amounts payable | 17/49 | €8,345 | €11,325 | +€2,980 | +35.7% |
| Amounts payable within one year | 42/48 | €8,345 | €11,325 | +€2,980 | +35.7% |
| Trade debts | 44 | €6,102 | €4,922 | -€1,180 | -19.3% |
| Suppliers | 440/4 | €6,102 | €4,922 | -€1,180 | -19.3% |
| Taxes, remuneration and social security | 45 | €2,193 | €6,276 | +€4,082 | +186% |
| Taxes | 450/3 | €2,193 | €6,138 | +€3,944 | +180% |
| Remuneration and social security | 454/9 | - | €138 | +€138 | |
| Other amounts payable | 47/48 | €50 | €128 | +€78 | +156% |
| Remuneration, social security and pensions | 62 | - | €1,203 | +€1,203 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,376 | €7,192 | +€4,816 | +203% |
| Other operating charges | 640/8 | €2,139 | €2,619 | +€480 | +22.5% |
| Gross operating margin | 9900 | €10,444 | -€8,945 | -€19,389 | |
| Operating profit (loss) | 9901 | €5,929 | -€19,959 | -€25,888 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,011 | €1,387 | -€623 | -31.0% |
| Recurring financial charges | 65 | €2,011 | €1,387 | -€623 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €3,918 | -€21,346 | -€25,264 | |
| Income taxes | 67/77 | €168 | €281 | +€113 | +67.0% |
| Profit (loss) for the period | 9904 | €3,750 | -€21,627 | -€25,377 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,750 | -€21,627 | -€25,377 |
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 23 October 2026 via checked.be.