ATLANTIS 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.
ATLANTIS BOWLING
Largest movements
- Cash -€31,947
down €31,947 (-44.1%), from €72,452 to €40,505
mainly Investment in fixed assets (net) (-€53,451) and Debts after one year (-€38,732)
- Tangible fixed assets +€31,329
up €31,329 (+14.0%), from €222,988 to €254,317
of which Furniture and vehicles: +€25,105
- Receivables within one year +€6,142
up €6,142 (+20.6%), from €29,829 to €35,971
of which Other amounts receivable: +€6,142
- Reserves +€48,308
up €48,308 (+42.6%), from €113,519 to €161,827
of which Distributable reserves: +€48,308
- Debts after one year -€38,732
down €38,732 (-46.1%), from €84,032 to €45,300
- Tax, wage and social debts -€4,354
down €4,354 (-14.6%), from €29,751 to €25,397
of which Taxes: -€3,743
- Financial charges +€51,515
up €51,515 (+718%), from €7,170 to €58,685
of which Non-recurring financial charges: +€53,513
- Taxes -€13,712
down €13,712 (-44.6%), from €30,734 to €17,022
- Gross operating margin +€13,562
up €13,562 (+6.2%), from €218,833 to €232,395
- Depreciation +€5,780
up €5,780 (+35.4%), from €16,342 to €22,122
- Staff costs +€2,815
up €2,815 (+4.3%), from €65,680 to €68,495
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 | €339,809 | €347,211 | +€7,401 | +2.2% |
| Fixed assets | 21/28 | €228,716 | €260,045 | +€31,329 | +13.7% |
| Tangible fixed assets | 22/27 | €222,988 | €254,317 | +€31,329 | +14.0% |
| Land and buildings | 22 | €59,719 | €78,505 | +€18,785 | +31.5% |
| Plant, machinery and equipment | 23 | €155,228 | €142,667 | -€12,562 | -8.1% |
| Furniture and vehicles | 24 | €8,040 | €33,145 | +€25,105 | +312% |
| Financial fixed assets | 28 | €5,729 | €5,729 | = | 0.0% |
| Current assets | 29/58 | €111,093 | €87,165 | -€23,928 | -21.5% |
| Stocks and contracts in progress | 3 | €4,873 | €5,146 | +€273 | +5.6% |
| Stocks | 30/36 | €4,873 | €5,146 | +€273 | +5.6% |
| Amounts receivable within one year | 40/41 | €29,829 | €35,971 | +€6,142 | +20.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €29,829 | €35,971 | +€6,142 | +20.6% |
| Cash at bank and in hand | 54/58 | €72,452 | €40,505 | -€31,947 | -44.1% |
| Deferred charges and accrued income | 490/1 | €3,939 | €5,543 | +€1,604 | +40.7% |
| Total equity and liabilities | 10/49 | €339,809 | €347,211 | +€7,401 | +2.2% |
| Equity | 10/15 | €181,692 | €230,000 | +€48,308 | +26.6% |
| Contributions | 10/11 | €68,173 | €68,173 | = | 0.0% |
| Capital | 10 | €68,173 | €68,173 | = | 0.0% |
| Issued capital | 100 | €68,173 | €68,173 | = | 0.0% |
| Reserves | 13 | €113,519 | €161,827 | +€48,308 | +42.6% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €107,321 | €155,629 | +€48,308 | +45.0% |
| Amounts payable | 17/49 | €158,117 | €117,211 | -€40,907 | -25.9% |
| Amounts payable after more than one year | 17 | €84,032 | €45,300 | -€38,732 | -46.1% |
| Financial debts | 170/4 | €84,032 | €45,300 | -€38,732 | -46.1% |
| Amounts payable within one year | 42/48 | €72,591 | €71,911 | -€680 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €38,083 | €38,732 | +€649 | +1.7% |
| Trade debts | 44 | €4,756 | €7,781 | +€3,025 | +63.6% |
| Suppliers | 440/4 | €4,756 | €7,781 | +€3,025 | +63.6% |
| Taxes, remuneration and social security | 45 | €29,751 | €25,397 | -€4,354 | -14.6% |
| Taxes | 450/3 | €18,048 | €14,305 | -€3,743 | -20.7% |
| Remuneration and social security | 454/9 | €11,703 | €11,092 | -€611 | -5.2% |
| Accrued charges and deferred income | 492/3 | €1,494 | €0 | -€1,494 | -100% |
| Remuneration, social security and pensions | 62 | €65,680 | €68,495 | +€2,815 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,342 | €22,122 | +€5,780 | +35.4% |
| Other operating charges | 640/8 | €18,503 | €19,777 | +€1,274 | +6.9% |
| Gross operating margin | 9900 | €218,833 | €232,395 | +€13,562 | +6.2% |
| Operating profit (loss) | 9901 | €118,309 | €122,001 | +€3,692 | +3.1% |
| Financial income | 75/76B | €1,232 | €2,014 | +€782 | +63.4% |
| Recurring financial income | 75 | €1,232 | €2,014 | +€782 | +63.4% |
| Financial charges | 65/66B | €7,170 | €58,685 | +€51,515 | +718% |
| Recurring financial charges | 65 | €7,170 | €5,172 | -€1,998 | -27.9% |
| Non-recurring financial charges | 66B | - | €53,513 | +€53,513 | |
| Profit (loss) for the period before taxes | 9903 | €112,371 | €65,330 | -€47,041 | -41.9% |
| Income taxes | 67/77 | €30,734 | €17,022 | -€13,712 | -44.6% |
| Profit (loss) for the period | 9904 | €81,636 | €48,308 | -€33,328 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €81,636 | €48,308 | -€33,328 | -40.8% |
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 18 October 2026 via checked.be.