BOWLING 67: 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.
What changed
BOWLING 67
NACE 93.293, Sports, amusement and recreation activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€396,860
2024 · -€7,251-€389,610
Equity
€1.0m
2024 · €1.4m-€396,860
Cash
€188,508
2024 · €314,888-€126,380
Balance sheet total
€8.0m
2024 · €5.0m+€3.0m
Largest movements
Assets
- Tangible fixed assets +€3.0m
up €3.0m (+65.6%), from €4.6m to €7.7m
of which Land and buildings: +€2.2m
- Cash -€126,380
down €126,380 (-40.1%), from €314,888 to €188,508
mainly Investment in fixed assets (net) (-€3.5m) and Net result for the year (-€396,860)
Equity and liabilities
- Debts after one year +€1.7m
up €1.7m (+68.9%), from €2.5m to €4.2m
- Short-term financial debts +€675,000
new in 2025: €675,000
- Other debts +€634,373
up €634,373 (+76.1%), from €833,596 to €1.5m
- Profit (loss) carried forward -€396,860
down €396,860, from €385,013 to -€11,847
- Current portion of long-term debt +€229,274
up €229,274 (+175%), from €130,722 to €359,996
Income statement
- Services and other goods +€297,792
up €297,792 (+38.6%), from €770,679 to €1.1m
- Turnover +€191,799
up €191,799 (+9.6%), from €2.0m to €2.2m
- Depreciation +€118,920
up €118,920 (+37.9%), from €313,543 to €432,464
- Financial charges +€74,213
up €74,213 (+58.3%), from €127,223 to €201,436
- Goods and materials +€48,688
up €48,688 (+10.3%), from €474,137 to €522,825
of which Purchases: +€56,498
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.
Result 2024
-€7,251
Turnover
+€191,799
Other operating income
-€9,778
Goods and materials
-€48,688
Services and other goods
-€297,792
Staff costs
-€9,199
Depreciation
-€118,920
Other operating charges
+€5,819
Other operating items
-€31,236
Financial income
+€679
Financial charges
-€74,213
Taxes
+€1,919
Result 2025
-€396,860
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€718,047
Investment
-€3.5m
Financing
+€2.6m
Cash 2024
€314,888
From operations (derived)
+€718,047
Net result for the year
-€396,860
Depreciation
+€432,464
Smaller working-capital items
+€12,880
Receivables within one year
-€39,910
Trade debts
+€75,101
Other debts
+€634,373
Investment (derived)
-€3.5m
Investment in fixed assets (net)
-€3.5m
Current investments
-€28
Financing
+€2.6m
Debts after one year
+€1.7m
Current portion of long-term debt
+€229,274
Short-term financial debts
+€675,000
Cash 2025
€188,508
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,047,102 | €8,019,232 | +€3.0m | +58.9% |
| Fixed assets | 21/28 | €4,648,776 | €7,697,244 | +€3.0m | +65.6% |
| Tangible fixed assets | 22/27 | €4,648,476 | €7,696,944 | +€3.0m | +65.6% |
| Land and buildings | 22 | €3,837,702 | €5,987,811 | +€2.2m | +56.0% |
| Plant, machinery and equipment | 23 | €416,750 | €1,215,813 | +€799,062 | +192% |
| Furniture and vehicles | 24 | €108,122 | €493,320 | +€385,198 | +356% |
| Assets under construction and advance payments | 27 | €285,902 | - | -€285,902 | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Other financial fixed assets | 284/8 | €300 | €300 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €398,326 | €321,988 | -€76,338 | -19.2% |
| Stocks and contracts in progress | 3 | €26,580 | €34,983 | +€8,403 | +31.6% |
| Stocks | 30/36 | €26,580 | €34,983 | +€8,403 | +31.6% |
| Goods purchased for resale | 34 | €26,580 | €34,983 | +€8,403 | +31.6% |
| Amounts receivable within one year | 40/41 | €56,138 | €96,048 | +€39,910 | +71.1% |
| Trade receivables | 40 | €31,247 | €64,830 | +€33,582 | +107% |
| Other amounts receivable | 41 | €24,891 | €31,218 | +€6,327 | +25.4% |
| Current investments | 50/53 | €680 | €708 | +€28 | +4.1% |
| Other investments | 51/53 | €680 | €708 | +€28 | +4.1% |
| Cash at bank and in hand | 54/58 | €314,888 | €188,508 | -€126,380 | -40.1% |
| Deferred charges and accrued income | 490/1 | €40 | €1,742 | +€1,702 | +4,306% |
| Total equity and liabilities | 10/49 | €5,047,102 | €8,019,232 | +€3.0m | +58.9% |
| Equity | 10/15 | €1,402,413 | €1,005,552 | -€396,860 | -28.3% |
| Contributions | 10/11 | €560,000 | €560,000 | = | 0.0% |
| Capital | 10 | €560,000 | €560,000 | = | 0.0% |
| Issued capital | 100 | €560,000 | €560,000 | = | 0.0% |
| Reserves | 13 | €457,399 | €457,399 | = | 0.0% |
| Non-distributable reserves | 130/1 | €43,537 | €43,537 | = | 0.0% |
| Legal reserve | 130 | €43,537 | €43,537 | = | 0.0% |
| Distributable reserves | 133 | €413,862 | €413,862 | = | 0.0% |
| Profit (loss) carried forward | 14 | €385,013 | -€11,847 | -€396,860 | |
| Amounts payable | 17/49 | €3,644,690 | €7,013,680 | +€3.4m | +92.4% |
| Amounts payable after more than one year | 17 | €2,513,814 | €4,246,071 | +€1.7m | +68.9% |
| Financial debts | 170/4 | €2,513,814 | €4,246,071 | +€1.7m | +68.9% |
| Credit institutions | 173 | €2,513,814 | €4,246,071 | +€1.7m | +68.9% |
| Amounts payable within one year | 42/48 | €1,130,577 | €2,758,685 | +€1.6m | +144% |
| Current portion of amounts payable after more than one year | 42 | €130,722 | €359,996 | +€229,274 | +175% |
| Financial debts | 43 | - | €675,000 | +€675,000 | |
| Credit institutions | 430/8 | - | €675,000 | +€675,000 | |
| Trade debts | 44 | €137,469 | €212,570 | +€75,101 | +54.6% |
| Suppliers | 440/4 | €137,469 | €212,570 | +€75,101 | +54.6% |
| Advances received on contracts in progress | 46 | €3,250 | €10,553 | +€7,303 | +225% |
| Taxes, remuneration and social security | 45 | €25,540 | €32,597 | +€7,056 | +27.6% |
| Taxes | 450/3 | €5,126 | €10,379 | +€5,253 | +102% |
| Remuneration and social security | 454/9 | €20,414 | €22,217 | +€1,803 | +8.8% |
| Other amounts payable | 47/48 | €833,596 | €1,467,969 | +€634,373 | +76.1% |
| Accrued charges and deferred income | 492/3 | €299 | €8,924 | +€8,625 | +2,885% |
| Operating income | 70/76A | €2,056,064 | €2,238,086 | +€182,022 | +8.9% |
| Turnover | 70 | €2,007,192 | €2,198,991 | +€191,799 | +9.6% |
| Other operating income | 74 | €48,872 | €39,095 | -€9,778 | -20.0% |
| Operating charges | 60/66A | €1,934,110 | €2,434,127 | +€500,016 | +25.9% |
| Goods for resale, raw materials and consumables | 60 | €474,137 | €522,825 | +€48,688 | +10.3% |
| Purchases | 600/8 | €474,730 | €531,228 | +€56,498 | +11.9% |
| Change in stocks: decrease (increase) | 609 | -€593 | -€8,403 | -€7,809 | -1,316% |
| Services and other goods | 61 | €770,679 | €1,068,471 | +€297,792 | +38.6% |
| Remuneration, social security and pensions | 62 | €322,931 | €332,130 | +€9,199 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €313,543 | €432,464 | +€118,920 | +37.9% |
| Other operating charges | 640/8 | €43,535 | €37,716 | -€5,819 | -13.4% |
| Non-recurring operating charges | 66A | €9,285 | €40,522 | +€31,236 | +336% |
| Operating profit (loss) | 9901 | €121,954 | -€196,041 | -€317,995 | |
| Financial income | 75/76B | €49 | €728 | +€679 | +1,380% |
| Recurring financial income | 75 | €49 | €728 | +€679 | +1,380% |
| Income from current assets | 751 | €40 | €631 | +€591 | +1,483% |
| Other financial income | 752/9 | €9 | €97 | +€88 | +941% |
| Financial charges | 65/66B | €127,223 | €201,436 | +€74,213 | +58.3% |
| Recurring financial charges | 65 | €127,223 | €201,436 | +€74,213 | +58.3% |
| Debt charges | 650 | €127,215 | €201,386 | +€74,170 | +58.3% |
| Other financial charges | 652/9 | €7 | €50 | +€43 | +590% |
| Profit (loss) for the period before taxes | 9903 | -€5,219 | -€396,748 | -€391,529 | -7,502% |
| Income taxes | 67/77 | €2,032 | €112 | -€1,919 | -94.5% |
| Taxes | 670/3 | €15,183 | €15,142 | -€41 | -0.3% |
| Tax adjustments and reversals of tax provisions | 77 | €13,151 | €15,030 | +€1,879 | +14.3% |
| Profit (loss) for the period | 9904 | -€7,251 | -€396,860 | -€389,610 | -5,373% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,251 | -€396,860 | -€389,610 | -5,373% |
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 21 October 2026 via checked.be.