BOWL: 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.
BOWL
Largest movements
- Receivables within one year +€47,132
up €47,132 (+36,028%), from €131 to €47,262
- Tangible fixed assets -€8,702
down €8,702 (-40.5%), from €21,463 to €12,761
of which Furniture and vehicles: -€4,731
- Stocks and contracts +€6,896
up €6,896 (+798%), from €864 to €7,760
- Cash -€6,281
down €6,281 (-23.7%), from €26,456 to €20,175
mainly Receivables within one year (-€47,132) and Other debts (-€7,040)
- Advances received +€46,222
new in 2025: €46,222
- Profit (loss) carried forward +€12,980
no longer reported in 2025 (was -€12,980)
- Other debts -€7,040
down €7,040 (-64.9%), from €10,852 to €3,812
- Debts after one year -€5,285
down €5,285 (-74.4%), from €7,105 to €1,820
- Reserves -€5,136
down €5,136 (-25.1%), from €20,423 to €15,287
- Gross operating margin +€64,628
up €64,628 (+126%), from €51,443 to €116,071
- Staff costs +€40,538
up €40,538 (+80.5%), from €50,328 to €90,866
- Other operating charges +€2,917
up €2,917 (+182%), from €1,606 to €4,522
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 | €48,914 | €87,958 | +€39,044 | +79.8% |
| Fixed assets | 21/28 | €21,463 | €12,761 | -€8,702 | -40.5% |
| Tangible fixed assets | 22/27 | €21,463 | €12,761 | -€8,702 | -40.5% |
| Land and buildings | 22 | €2,244 | - | -€2,244 | |
| Plant, machinery and equipment | 23 | €4,152 | €2,425 | -€1,728 | -41.6% |
| Furniture and vehicles | 24 | €15,067 | €10,336 | -€4,731 | -31.4% |
| Current assets | 29/58 | €27,451 | €75,198 | +€47,746 | +174% |
| Stocks and contracts in progress | 3 | €864 | €7,760 | +€6,896 | +798% |
| Stocks | 30/36 | €864 | €7,760 | +€6,896 | +798% |
| Amounts receivable within one year | 40/41 | €131 | €47,262 | +€47,132 | +36,028% |
| Trade receivables | 40 | €131 | €47,262 | +€47,132 | +36,028% |
| Cash at bank and in hand | 54/58 | €26,456 | €20,175 | -€6,281 | -23.7% |
| Total equity and liabilities | 10/49 | €48,914 | €87,958 | +€39,044 | +79.8% |
| Equity | 10/15 | €8,444 | €16,287 | +€7,844 | +92.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €20,423 | €15,287 | -€5,136 | -25.1% |
| Distributable reserves | 133 | €20,423 | €15,287 | -€5,136 | -25.1% |
| Profit (loss) carried forward | 14 | -€12,980 | - | +€12,980 | |
| Amounts payable | 17/49 | €40,471 | €71,671 | +€31,200 | +77.1% |
| Amounts payable after more than one year | 17 | €7,105 | €1,820 | -€5,285 | -74.4% |
| Financial debts | 170/4 | €7,105 | €1,820 | -€5,285 | -74.4% |
| Amounts payable within one year | 42/48 | €33,365 | €69,851 | +€36,486 | +109% |
| Current portion of amounts payable after more than one year | 42 | €5,033 | €5,285 | +€252 | +5.0% |
| Trade debts | 44 | €5,096 | €5,755 | +€659 | +12.9% |
| Suppliers | 440/4 | €5,096 | €5,755 | +€659 | +12.9% |
| Advances received on contracts in progress | 46 | - | €46,222 | +€46,222 | |
| Taxes, remuneration and social security | 45 | €12,384 | €8,776 | -€3,607 | -29.1% |
| Taxes | 450/3 | €2,355 | €2,713 | +€358 | +15.2% |
| Remuneration and social security | 454/9 | €10,029 | €6,064 | -€3,965 | -39.5% |
| Other amounts payable | 47/48 | €10,852 | €3,812 | -€7,040 | -64.9% |
| Remuneration, social security and pensions | 62 | €50,328 | €90,866 | +€40,538 | +80.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,250 | €8,702 | -€548 | -5.9% |
| Other operating charges | 640/8 | €1,606 | €4,522 | +€2,917 | +182% |
| Gross operating margin | 9900 | €51,443 | €116,071 | +€64,628 | +126% |
| Operating profit (loss) | 9901 | -€9,741 | €11,981 | +€21,721 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Non-recurring financial income | 76B | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,573 | €3,443 | -€130 | -3.6% |
| Recurring financial charges | 65 | €3,566 | €2,640 | -€926 | -26.0% |
| Non-recurring financial charges | 66B | €7 | €803 | +€796 | +11,654% |
| Profit (loss) for the period before taxes | 9903 | -€13,312 | €8,538 | +€21,850 | |
| Income taxes | 67/77 | €12 | €694 | +€682 | +5,650% |
| Profit (loss) for the period | 9904 | -€13,324 | €7,844 | +€21,168 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,324 | €7,844 | +€21,168 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.