BOWLING BERKERIJS: 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 BERKERIJS
Largest movements
- Cash -€22,966
down €22,966 (-69.8%), from €32,911 to €9,945
mainly Investment in fixed assets (net) (-€65,184) and Debts after one year (-€36,040)
- Receivables after one year -€10,000
down €10,000 (-50.0%), from €20,000 to €10,000
- Receivables within one year +€8,486
up €8,486 (+19.4%), from €43,795 to €52,280
of which Other amounts receivable: +€7,166
- Tangible fixed assets -€7,577
down €7,577 (-2.1%), from €361,756 to €354,179
of which Other tangible fixed assets: -€18,072
- Reserves -€47,230
down €47,230 (-25.4%), from €186,246 to €139,016
- Short-term financial debts +€47,157
up €47,157 (+1,128%), from €4,179 to €51,336
- Debts after one year -€36,040
down €36,040 (-19.8%), from €181,990 to €145,950
- Current portion of long-term debt -€34,342
down €34,342 (-48.8%), from €70,382 to €36,040
- Other debts +€20,523
up €20,523 (+53.3%), from €38,478 to €59,001
- Gross operating margin -€75,614
down €75,614 (-56.9%), from €132,787 to €57,173
- Taxes -€13,326
down €13,326 (-98.2%), from €13,572 to €246
- Depreciation +€4,386
up €4,386 (+6.3%), from €70,017 to €74,403
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 | €504,526 | €475,152 | -€29,374 | -5.8% |
| Fixed assets | 21/28 | €364,854 | €355,635 | -€9,219 | -2.5% |
| Intangible fixed assets | 21 | €2,125 | €482 | -€1,642 | -77.3% |
| Tangible fixed assets | 22/27 | €361,756 | €354,179 | -€7,577 | -2.1% |
| Land and buildings | 22 | €43,461 | €40,498 | -€2,963 | -6.8% |
| Plant, machinery and equipment | 23 | €198,298 | €216,774 | +€18,476 | +9.3% |
| Furniture and vehicles | 24 | €23,471 | €18,453 | -€5,018 | -21.4% |
| Other tangible fixed assets | 26 | €96,526 | €78,454 | -€18,072 | -18.7% |
| Financial fixed assets | 28 | €973 | €973 | = | 0.0% |
| Current assets | 29/58 | €139,673 | €119,518 | -€20,155 | -14.4% |
| Amounts receivable after more than one year | 29 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Other amounts receivable | 291 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Stocks and contracts in progress | 3 | €3,852 | €3,176 | -€676 | -17.6% |
| Stocks | 30/36 | €3,852 | €3,176 | -€676 | -17.6% |
| Amounts receivable within one year | 40/41 | €43,795 | €52,280 | +€8,486 | +19.4% |
| Trade receivables | 40 | €2,000 | €3,320 | +€1,320 | +66.0% |
| Other amounts receivable | 41 | €41,795 | €48,961 | +€7,166 | +17.1% |
| Current investments | 50/53 | €36,800 | €40,950 | +€4,150 | +11.3% |
| Cash at bank and in hand | 54/58 | €32,911 | €9,945 | -€22,966 | -69.8% |
| Deferred charges and accrued income | 490/1 | €2,315 | €3,166 | +€851 | +36.8% |
| Total equity and liabilities | 10/49 | €504,526 | €475,152 | -€29,374 | -5.8% |
| Equity | 10/15 | €200,554 | €153,266 | -€47,288 | -23.6% |
| Contributions | 10/11 | €14,250 | €14,250 | = | 0.0% |
| Reserves | 13 | €186,246 | €139,016 | -€47,230 | -25.4% |
| Distributable reserves | 133 | €186,246 | €139,016 | -€47,230 | -25.4% |
| Profit (loss) carried forward | 14 | €58 | - | -€58 | |
| Amounts payable | 17/49 | €303,972 | €321,887 | +€17,914 | +5.9% |
| Amounts payable after more than one year | 17 | €181,990 | €145,950 | -€36,040 | -19.8% |
| Financial debts | 170/4 | €181,990 | €145,950 | -€36,040 | -19.8% |
| Amounts payable within one year | 42/48 | €121,983 | €169,937 | +€47,954 | +39.3% |
| Current portion of amounts payable after more than one year | 42 | €70,382 | €36,040 | -€34,342 | -48.8% |
| Financial debts | 43 | €4,179 | €51,336 | +€47,157 | +1,128% |
| Credit institutions | 430/8 | €4,179 | €51,336 | +€47,157 | +1,128% |
| Trade debts | 44 | €1,895 | €19,513 | +€17,618 | +929% |
| Suppliers | 440/4 | €1,895 | €19,513 | +€17,618 | +929% |
| Taxes, remuneration and social security | 45 | €7,049 | €4,047 | -€3,002 | -42.6% |
| Taxes | 450/3 | €7,049 | €4,047 | -€3,002 | -42.6% |
| Other amounts payable | 47/48 | €38,478 | €59,001 | +€20,523 | +53.3% |
| Accrued charges and deferred income | 492/3 | - | €6,000 | +€6,000 | |
| Remuneration, social security and pensions | 62 | €3 | - | -€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,017 | €74,403 | +€4,386 | +6.3% |
| Other operating charges | 640/8 | €772 | €149 | -€623 | -80.7% |
| Gross operating margin | 9900 | €132,787 | €57,173 | -€75,614 | -56.9% |
| Operating profit (loss) | 9901 | €61,996 | -€17,378 | -€79,374 | |
| Financial income | 75/76B | €1,134 | €1,870 | +€736 | +64.9% |
| Recurring financial income | 75 | €1,134 | €1,870 | +€736 | +64.9% |
| Financial charges | 65/66B | €12,134 | €11,534 | -€600 | -4.9% |
| Recurring financial charges | 65 | €12,134 | €11,534 | -€600 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €50,996 | -€27,042 | -€78,038 | |
| Income taxes | 67/77 | €13,572 | €246 | -€13,326 | -98.2% |
| Profit (loss) for the period | 9904 | €37,424 | -€27,288 | -€64,712 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,424 | -€27,288 | -€64,712 |
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 23 October 2026 via checked.be.