Barrière 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.
Barrière Bowling
Largest movements
- Tangible fixed assets -€19,536
down €19,536 (-17.3%), from €112,743 to €93,207
- Cash +€3,025
up €3,025 (+37.8%), from €8,014 to €11,039
mainly Depreciation (+€20,734) and Net result for the year (+€5,209)
- Debts after one year -€21,247
down €21,247 (-29.1%), from €72,932 to €51,684
- Profit (loss) carried forward +€5,209
up €5,209 (+4.3%), from -€121,109 to -€115,900
- Trade debts -€2,425
down €2,425 (-54.1%), from €4,480 to €2,055
- Depreciation -€5,829
down €5,829 (-21.9%), from €26,563 to €20,734
- Gross operating margin +€2,240
up €2,240 (+8.1%), from €27,698 to €29,938
- Financial charges -€1,001
down €1,001 (-24.8%), from €4,035 to €3,034
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 | €130,985 | €113,222 | -€17,763 | -13.6% |
| Fixed assets | 21/28 | €112,743 | €93,207 | -€19,536 | -17.3% |
| Tangible fixed assets | 22/27 | €112,743 | €93,207 | -€19,536 | -17.3% |
| Plant, machinery and equipment | 23 | €35,429 | €31,057 | -€4,372 | -12.3% |
| Furniture and vehicles | 24 | €16,634 | €10,717 | -€5,918 | -35.6% |
| Other tangible fixed assets | 26 | €60,680 | €51,433 | -€9,247 | -15.2% |
| Current assets | 29/58 | €18,242 | €20,016 | +€1,774 | +9.7% |
| Stocks and contracts in progress | 3 | €1,196 | €1,048 | -€149 | -12.4% |
| Stocks | 30/36 | €1,196 | €1,048 | -€149 | -12.4% |
| Amounts receivable within one year | 40/41 | €7,108 | €6,091 | -€1,016 | -14.3% |
| Trade receivables | 40 | €6,763 | €6,074 | -€689 | -10.2% |
| Other amounts receivable | 41 | €344 | €17 | -€327 | -94.9% |
| Cash at bank and in hand | 54/58 | €8,014 | €11,039 | +€3,025 | +37.8% |
| Deferred charges and accrued income | 490/1 | €1,924 | €1,837 | -€87 | -4.5% |
| Total equity and liabilities | 10/49 | €130,985 | €113,222 | -€17,763 | -13.6% |
| Equity | 10/15 | €29,117 | €34,327 | +€5,209 | +17.9% |
| Contributions | 10/11 | €150,226 | €150,226 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,109 | -€115,900 | +€5,209 | +4.3% |
| Amounts payable | 17/49 | €101,868 | €78,896 | -€22,972 | -22.6% |
| Amounts payable after more than one year | 17 | €72,932 | €51,684 | -€21,247 | -29.1% |
| Financial debts | 170/4 | €72,932 | €51,684 | -€21,247 | -29.1% |
| Amounts payable within one year | 42/48 | €28,936 | €27,211 | -€1,724 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €20,814 | €21,247 | +€434 | +2.1% |
| Trade debts | 44 | €4,480 | €2,055 | -€2,425 | -54.1% |
| Suppliers | 440/4 | €4,480 | €2,055 | -€2,425 | -54.1% |
| Taxes, remuneration and social security | 45 | €3,419 | €3,753 | +€335 | +9.8% |
| Taxes | 450/3 | €2,769 | €3,103 | +€335 | +12.1% |
| Remuneration and social security | 454/9 | €650 | €650 | = | 0.0% |
| Other amounts payable | 47/48 | €223 | €155 | -€68 | -30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,563 | €20,734 | -€5,829 | -21.9% |
| Other operating charges | 640/8 | €675 | €696 | +€21 | +3.1% |
| Gross operating margin | 9900 | €27,698 | €29,938 | +€2,240 | +8.1% |
| Operating profit (loss) | 9901 | €460 | €8,507 | +€8,047 | +1,751% |
| Financial charges | 65/66B | €4,035 | €3,034 | -€1,001 | -24.8% |
| Recurring financial charges | 65 | €4,035 | €3,034 | -€1,001 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,576 | €5,473 | +€9,049 | |
| Income taxes | 67/77 | €260 | €264 | +€3 | +1.3% |
| Profit (loss) for the period | 9904 | -€3,836 | €5,209 | +€9,045 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,836 | €5,209 | +€9,045 |
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 26 October 2026 via checked.be.