BOWLING DE NAAMSE: 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 DE NAAMSE
Largest movements
- Cash -€55,830
down €55,830 (-41.9%), from €133,123 to €77,294
mainly Investment in fixed assets (net) (-€56,671) and Tax, wage and social debts (-€35,316)
- Receivables within one year +€30,608
up €30,608 (+131%), from €23,450 to €54,058
of which Other amounts receivable: +€40,777
- Tangible fixed assets +€17,833
up €17,833 (+12.6%), from €141,857 to €159,690
of which Leasing and similar rights: +€83,712
- Deferred charges and accrued income +€3,535
up €3,535 (+108%), from €3,285 to €6,820
- Debts after one year +€51,098
new in 2025: €51,098
- Tax, wage and social debts -€35,316
down €35,316 (-71.3%), from €49,543 to €14,227
of which Taxes: -€34,860
- Other debts -€33,325
down €33,325 (-52.8%), from €63,085 to €29,760
- Current portion of long-term debt +€19,914
new in 2025: €19,914
- Advances received -€8,283
no longer reported in 2025 (was €8,283)
- Gross operating margin -€154,079
down €154,079 (-54.9%), from €280,907 to €126,828
- Taxes -€41,562
down €41,562 (-78.9%), from €52,655 to €11,093
- Staff costs -€38,969
down €38,969 (-81.1%), from €48,073 to €9,104
- Other operating charges +€28,043
up €28,043 (+780%), from €3,595 to €31,638
- Depreciation +€13,036
up €13,036 (+50.5%), from €25,802 to €38,838
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 | €303,472 | €300,052 | -€3,421 | -1.1% |
| Fixed assets | 21/28 | €142,107 | €159,940 | +€17,833 | +12.5% |
| Tangible fixed assets | 22/27 | €141,857 | €159,690 | +€17,833 | +12.6% |
| Plant, machinery and equipment | 23 | €79,151 | €65,116 | -€14,035 | -17.7% |
| Furniture and vehicles | 24 | €56,496 | €6,310 | -€50,186 | -88.8% |
| Leasing and similar rights | 25 | - | €83,712 | +€83,712 | |
| Other tangible fixed assets | 26 | €6,209 | €4,552 | -€1,657 | -26.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €161,365 | €140,112 | -€21,254 | -13.2% |
| Stocks and contracts in progress | 3 | €1,507 | €1,940 | +€433 | +28.7% |
| Stocks | 30/36 | €1,507 | €1,940 | +€433 | +28.7% |
| Amounts receivable within one year | 40/41 | €23,450 | €54,058 | +€30,608 | +131% |
| Trade receivables | 40 | €18,367 | €8,197 | -€10,169 | -55.4% |
| Other amounts receivable | 41 | €5,083 | €45,860 | +€40,777 | +802% |
| Cash at bank and in hand | 54/58 | €133,123 | €77,294 | -€55,830 | -41.9% |
| Deferred charges and accrued income | 490/1 | €3,285 | €6,820 | +€3,535 | +108% |
| Total equity and liabilities | 10/49 | €303,472 | €300,052 | -€3,421 | -1.1% |
| Equity | 10/15 | €156,203 | €157,878 | +€1,675 | +1.1% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €143,703 | €145,378 | +€1,675 | +1.2% |
| Distributable reserves | 133 | €143,703 | €145,378 | +€1,675 | +1.2% |
| Amounts payable | 17/49 | €147,270 | €142,174 | -€5,096 | -3.5% |
| Amounts payable after more than one year | 17 | - | €51,098 | +€51,098 | |
| Financial debts | 170/4 | - | €51,098 | +€51,098 | |
| Amounts payable within one year | 42/48 | €147,270 | €91,076 | -€56,194 | -38.2% |
| Current portion of amounts payable after more than one year | 42 | - | €19,914 | +€19,914 | |
| Trade debts | 44 | €26,358 | €27,175 | +€817 | +3.1% |
| Suppliers | 440/4 | €26,358 | €27,175 | +€817 | +3.1% |
| Advances received on contracts in progress | 46 | €8,283 | - | -€8,283 | |
| Taxes, remuneration and social security | 45 | €49,543 | €14,227 | -€35,316 | -71.3% |
| Taxes | 450/3 | €49,007 | €14,147 | -€34,860 | -71.1% |
| Remuneration and social security | 454/9 | €536 | €81 | -€456 | -85.0% |
| Other amounts payable | 47/48 | €63,085 | €29,760 | -€33,325 | -52.8% |
| Non-recurring operating income | 76A | €177 | - | -€177 | |
| Remuneration, social security and pensions | 62 | €48,073 | €9,104 | -€38,969 | -81.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,802 | €38,838 | +€13,036 | +50.5% |
| Other operating charges | 640/8 | €3,595 | €31,638 | +€28,043 | +780% |
| Non-recurring operating charges | 66A | €9,378 | - | -€9,378 | |
| Gross operating margin | 9900 | €280,907 | €126,828 | -€154,079 | -54.9% |
| Operating profit (loss) | 9901 | €194,060 | €47,248 | -€146,812 | -75.7% |
| Financial income | 75/76B | €62 | €477 | +€415 | +671% |
| Recurring financial income | 75 | €62 | €477 | +€415 | +671% |
| Financial charges | 65/66B | €4,577 | €5,197 | +€620 | +13.5% |
| Recurring financial charges | 65 | €3,577 | €5,197 | +€1,620 | +45.3% |
| Non-recurring financial charges | 66B | €1,000 | - | -€1,000 | |
| Profit (loss) for the period before taxes | 9903 | €189,545 | €42,528 | -€147,017 | -77.6% |
| Income taxes | 67/77 | €52,655 | €11,093 | -€41,562 | -78.9% |
| Profit (loss) for the period | 9904 | €136,890 | €31,435 | -€105,455 | -77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €136,890 | €31,435 | -€105,455 | -77.0% |
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.