BOWIE GROEP: what changed
What changed
BOWIE GROEP
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€29,574
2024 · -€66,938+€96,511
Equity
-€21,468
2024 · -€51,042+€29,574
Cash
€12,378
2024 · €10,778+€1,600
Balance sheet total
€145,138
2024 · €174,323-€29,186
Largest movements
Assets
- Tangible fixed assets -€26,328
down €26,328 (-23.8%), from €110,808 to €84,480
of which Plant, machinery and equipment: -€14,001
- Intangible fixed assets -€2,810
down €2,810 (-12.5%), from €22,407 to €19,596
Equity and liabilities
- Tax, wage and social debts -€44,663
down €44,663 (-57.8%), from €77,249 to €32,586
of which Remuneration and social security: -€43,513
- Profit (loss) carried forward +€29,574
up €29,574 (+29.3%), from -€101,042 to -€71,468
- Other debts +€17,234
up €17,234 (+33.4%), from €51,618 to €68,852
- Trade debts -€12,228
down €12,228 (-24.8%), from €49,348 to €37,120
- Debts after one year -€12,000
down €12,000 (-42.9%), from €28,000 to €16,000
Income statement
- Staff costs -€105,106
down €105,106 (-28.6%), from €367,766 to €262,660
- Gross operating margin -€12,327
down €12,327 (-3.6%), from €338,626 to €326,299
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€66,938
Gross operating margin
-€12,327
Staff costs
+€105,106
Depreciation
-€132
Other operating charges
+€2,325
Financial income
-€6
Financial charges
+€1,544
Result 2025
€29,574
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€20,703
Investment
€0
Financing
-€19,103
Cash 2024
€10,778
From operations (derived)
+€20,703
Net result for the year
+€29,574
Depreciation
+€29,138
Stocks and contracts
+€149
Receivables within one year
+€1,624
Deferred charges and accrued income
-€126
Trade debts
-€12,228
Tax, wage and social debts
-€44,663
Other debts
+€17,234
Financing
-€19,103
Debts after one year
-€12,000
Current portion of long-term debt
-€7,150
Short-term financial debts
+€47
Cash 2025
€12,378
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,323 | €145,138 | -€29,186 | -16.7% |
| Fixed assets | 21/28 | €136,715 | €107,576 | -€29,138 | -21.3% |
| Intangible fixed assets | 21 | €22,407 | €19,596 | -€2,810 | -12.5% |
| Tangible fixed assets | 22/27 | €110,808 | €84,480 | -€26,328 | -23.8% |
| Plant, machinery and equipment | 23 | €63,371 | €49,370 | -€14,001 | -22.1% |
| Furniture and vehicles | 24 | €19,039 | €13,301 | -€5,738 | -30.1% |
| Other tangible fixed assets | 26 | €28,398 | €21,809 | -€6,589 | -23.2% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €37,609 | €37,561 | -€47 | -0.1% |
| Stocks and contracts in progress | 3 | €17,568 | €17,419 | -€149 | -0.9% |
| Stocks | 30/36 | €17,568 | €17,419 | -€149 | -0.9% |
| Amounts receivable within one year | 40/41 | €1,700 | €76 | -€1,624 | -95.5% |
| Trade receivables | 40 | €762 | €0 | -€762 | -100% |
| Other amounts receivable | 41 | €939 | €76 | -€863 | -91.9% |
| Cash at bank and in hand | 54/58 | €10,778 | €12,378 | +€1,600 | +14.8% |
| Deferred charges and accrued income | 490/1 | €7,563 | €7,689 | +€126 | +1.7% |
| Total equity and liabilities | 10/49 | €174,323 | €145,138 | -€29,186 | -16.7% |
| Equity | 10/15 | -€51,042 | -€21,468 | +€29,574 | +57.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,042 | -€71,468 | +€29,574 | +29.3% |
| Amounts payable | 17/49 | €225,365 | €166,606 | -€58,759 | -26.1% |
| Amounts payable after more than one year | 17 | €28,000 | €16,000 | -€12,000 | -42.9% |
| Financial debts | 170/4 | €28,000 | €16,000 | -€12,000 | -42.9% |
| Amounts payable within one year | 42/48 | €197,365 | €150,606 | -€46,759 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €19,150 | €12,000 | -€7,150 | -37.3% |
| Financial debts | 43 | - | €47 | +€47 | |
| Credit institutions | 430/8 | - | €47 | +€47 | |
| Trade debts | 44 | €49,348 | €37,120 | -€12,228 | -24.8% |
| Suppliers | 440/4 | €49,348 | €37,120 | -€12,228 | -24.8% |
| Taxes, remuneration and social security | 45 | €77,249 | €32,586 | -€44,663 | -57.8% |
| Taxes | 450/3 | €10,353 | €9,204 | -€1,150 | -11.1% |
| Remuneration and social security | 454/9 | €66,896 | €23,383 | -€43,513 | -65.0% |
| Other amounts payable | 47/48 | €51,618 | €68,852 | +€17,234 | +33.4% |
| Remuneration, social security and pensions | 62 | €367,766 | €262,660 | -€105,106 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,006 | €29,138 | +€132 | +0.5% |
| Other operating charges | 640/8 | €5,067 | €2,742 | -€2,325 | -45.9% |
| Gross operating margin | 9900 | €338,626 | €326,299 | -€12,327 | -3.6% |
| Operating profit (loss) | 9901 | -€63,214 | €31,759 | +€94,973 | |
| Financial income | 75/76B | €28 | €22 | -€6 | -20.0% |
| Recurring financial income | 75 | €28 | €22 | -€6 | -20.0% |
| Financial charges | 65/66B | €3,752 | €2,208 | -€1,544 | -41.2% |
| Recurring financial charges | 65 | €3,752 | €2,208 | -€1,544 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | -€66,938 | €29,574 | +€96,511 | |
| Profit (loss) for the period | 9904 | -€66,938 | €29,574 | +€96,511 | |
| Profit (loss) for the period to be appropriated | 9905 | -€66,938 | €29,574 | +€96,511 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.