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.
BOWLING
Largest movements
- Receivables within one year -€185,056
down €185,056 (-62.1%), from €298,225 to €113,169
of which Trade receivables: -€105,561
- Cash -€90,116
down €90,116 (-13.1%), from €687,098 to €596,982
mainly Trade debts (-€202,729) and Net result for the year (-€117,562)
- Tangible fixed assets -€42,818
down €42,818 (-7.5%), from €573,164 to €530,345
of which Land and buildings: -€40,383
- Receivables after one year -€40,257
no longer reported in 2025 (was €40,257)
- Trade debts -€202,729
down €202,729 (-66.9%), from €303,169 to €100,440
- Reserves -€117,562
down €117,562 (-10.3%), from €1.1m to €1.0m
of which Distributable reserves: -€117,562
- Debts after one year -€42,250
down €42,250 (-48.2%), from €87,715 to €45,464
- Gross operating margin -€38,886
down €38,886 (-70.4%), from €55,249 to €16,363
- Staff costs -€11,705
down €11,705 (-11.8%), from €99,262 to €87,557
- Taxes -€10,335
down €10,335, from €5,921 to -€4,415
- Financial charges +€1,737
up €1,737 (+38.0%), from €4,573 to €6,309
- Depreciation +€1,431
up €1,431 (+3.5%), from €41,387 to €42,818
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 | €1,601,578 | €1,246,621 | -€354,956 | -22.2% |
| Fixed assets | 21/28 | €573,414 | €530,595 | -€42,818 | -7.5% |
| Tangible fixed assets | 22/27 | €573,164 | €530,345 | -€42,818 | -7.5% |
| Land and buildings | 22 | €531,919 | €491,536 | -€40,383 | -7.6% |
| Furniture and vehicles | 24 | €41,244 | €38,809 | -€2,435 | -5.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €1,028,164 | €716,026 | -€312,138 | -30.4% |
| Amounts receivable after more than one year | 29 | €40,257 | - | -€40,257 | |
| Other amounts receivable | 291 | €40,257 | - | -€40,257 | |
| Amounts receivable within one year | 40/41 | €298,225 | €113,169 | -€185,056 | -62.1% |
| Trade receivables | 40 | €208,933 | €103,373 | -€105,561 | -50.5% |
| Other amounts receivable | 41 | €89,292 | €9,797 | -€79,495 | -89.0% |
| Cash at bank and in hand | 54/58 | €687,098 | €596,982 | -€90,116 | -13.1% |
| Deferred charges and accrued income | 490/1 | €2,583 | €5,875 | +€3,291 | +127% |
| Total equity and liabilities | 10/49 | €1,601,578 | €1,246,621 | -€354,956 | -22.2% |
| Equity | 10/15 | €1,143,555 | €1,025,993 | -€117,562 | -10.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,137,355 | €1,019,793 | -€117,562 | -10.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,135,495 | €1,017,933 | -€117,562 | -10.4% |
| Amounts payable | 17/49 | €458,023 | €220,629 | -€237,394 | -51.8% |
| Amounts payable after more than one year | 17 | €87,715 | €45,464 | -€42,250 | -48.2% |
| Financial debts | 170/4 | €87,715 | €45,464 | -€42,250 | -48.2% |
| Amounts payable within one year | 42/48 | €370,309 | €175,164 | -€195,144 | -52.7% |
| Current portion of amounts payable after more than one year | 42 | €41,250 | €42,250 | +€1,000 | +2.4% |
| Financial debts | 43 | €563 | - | -€563 | |
| Credit institutions | 430/8 | €563 | - | -€563 | |
| Trade debts | 44 | €303,169 | €100,440 | -€202,729 | -66.9% |
| Suppliers | 440/4 | €303,169 | €100,440 | -€202,729 | -66.9% |
| Taxes, remuneration and social security | 45 | €18,516 | €32,286 | +€13,770 | +74.4% |
| Taxes | 450/3 | €4,393 | €24,599 | +€20,205 | +460% |
| Remuneration and social security | 454/9 | €14,123 | €7,687 | -€6,435 | -45.6% |
| Other amounts payable | 47/48 | €6,811 | €188 | -€6,623 | -97.2% |
| Remuneration, social security and pensions | 62 | €99,262 | €87,557 | -€11,705 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,387 | €42,818 | +€1,431 | +3.5% |
| Other operating charges | 640/8 | €3,131 | €4,232 | +€1,100 | +35.1% |
| Gross operating margin | 9900 | €55,249 | €16,363 | -€38,886 | -70.4% |
| Operating profit (loss) | 9901 | -€88,531 | -€118,244 | -€29,712 | -33.6% |
| Financial income | 75/76B | €2,522 | €2,577 | +€54 | +2.2% |
| Recurring financial income | 75 | €2,522 | €2,577 | +€54 | +2.2% |
| Financial charges | 65/66B | €4,573 | €6,309 | +€1,737 | +38.0% |
| Recurring financial charges | 65 | €4,573 | €6,309 | +€1,737 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | -€90,582 | -€121,977 | -€31,395 | -34.7% |
| Income taxes | 67/77 | €5,921 | -€4,415 | -€10,335 | |
| Profit (loss) for the period | 9904 | -€96,502 | -€117,562 | -€21,060 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€96,502 | -€117,562 | -€21,060 | -21.8% |
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 14 October 2026 via checked.be.