ANGLO - BOWLING: 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.
ANGLO - BOWLING
Largest movements
- Cash +€15,838
up €15,838 (+64.3%), from €24,644 to €40,482
mainly Net result for the year (+€12,080) and Depreciation (+€10,785)
- Tangible fixed assets -€10,785
down €10,785 (-31.0%), from €34,742 to €23,957
- Reserves +€12,080
up €12,080 (+58.0%), from €20,841 to €32,921
- Debts after one year -€8,250
down €8,250 (-43.2%), from €19,080 to €10,830
- Tax, wage and social debts +€1,492
up €1,492 (+18.7%), from €7,974 to €9,465
- Other operating charges -€386
down €386 (-35.6%), from €1,086 to €699
- Gross operating margin -€381
down €381 (-1.2%), from €30,606 to €30,225
- Financial charges -€369
down €369 (-25.4%), from €1,455 to €1,086
- Taxes -€334
down €334 (-5.4%), from €6,217 to €5,883
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 | €76,691 | €82,417 | +€5,726 | +7.5% |
| Fixed assets | 21/28 | €35,219 | €24,434 | -€10,785 | -30.6% |
| Tangible fixed assets | 22/27 | €34,742 | €23,957 | -€10,785 | -31.0% |
| Furniture and vehicles | 24 | €34,742 | €23,957 | -€10,785 | -31.0% |
| Financial fixed assets | 28 | €477 | €477 | = | 0.0% |
| Current assets | 29/58 | €41,472 | €57,983 | +€16,511 | +39.8% |
| Amounts receivable within one year | 40/41 | €15,713 | €16,254 | +€542 | +3.4% |
| Trade receivables | 40 | €10,916 | €8,830 | -€2,086 | -19.1% |
| Other amounts receivable | 41 | €4,797 | €7,424 | +€2,627 | +54.8% |
| Cash at bank and in hand | 54/58 | €24,644 | €40,482 | +€15,838 | +64.3% |
| Deferred charges and accrued income | 490/1 | €1,116 | €1,247 | +€131 | +11.7% |
| Total equity and liabilities | 10/49 | €76,691 | €82,417 | +€5,726 | +7.5% |
| Equity | 10/15 | €40,841 | €52,921 | +€12,080 | +29.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €20,841 | €32,921 | +€12,080 | +58.0% |
| Distributable reserves | 133 | €20,841 | €32,921 | +€12,080 | +58.0% |
| Amounts payable | 17/49 | €35,850 | €29,496 | -€6,354 | -17.7% |
| Amounts payable after more than one year | 17 | €19,080 | €10,830 | -€8,250 | -43.2% |
| Financial debts | 170/4 | €19,080 | €10,830 | -€8,250 | -43.2% |
| Amounts payable within one year | 42/48 | €16,687 | €18,666 | +€1,979 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €7,898 | €8,250 | +€351 | +4.4% |
| Trade debts | 44 | €815 | €950 | +€135 | +16.6% |
| Suppliers | 440/4 | €815 | €950 | +€135 | +16.6% |
| Taxes, remuneration and social security | 45 | €7,974 | €9,465 | +€1,492 | +18.7% |
| Taxes | 450/3 | €7,974 | €9,465 | +€1,492 | +18.7% |
| Accrued charges and deferred income | 492/3 | €83 | €0 | -€83 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,785 | €10,785 | = | 0.0% |
| Other operating charges | 640/8 | €1,086 | €699 | -€386 | -35.6% |
| Gross operating margin | 9900 | €30,606 | €30,225 | -€381 | -1.2% |
| Operating profit (loss) | 9901 | €18,736 | €18,741 | +€6 | 0.0% |
| Financial income | 75/76B | €192 | €308 | +€115 | +59.9% |
| Recurring financial income | 75 | €192 | €308 | +€115 | +59.9% |
| Financial charges | 65/66B | €1,455 | €1,086 | -€369 | -25.4% |
| Recurring financial charges | 65 | €1,455 | €1,086 | -€369 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €17,473 | €17,963 | +€490 | +2.8% |
| Income taxes | 67/77 | €6,217 | €5,883 | -€334 | -5.4% |
| Profit (loss) for the period | 9904 | €11,256 | €12,080 | +€824 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,256 | €12,080 | +€824 | +7.3% |
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 22 October 2026 via checked.be.