BOWLING DE NAMUR: what changed
BOWLING DE NAMUR
Largest movements
- Tangible fixed assets -€59,400
down €59,400 (-6.4%), from €930,749 to €871,349
of which Plant, machinery and equipment: -€36,963
- Deferred charges and accrued income +€40,000
new in 2025: €40,000
- Receivables within one year -€23,571
down €23,571 (-48.6%), from €48,539 to €24,968
of which Other amounts receivable: -€28,306
- Cash -€18,087
down €18,087 (-14.5%), from €124,952 to €106,865
mainly Investment in fixed assets (net) (-€71,609) and Deferred charges and accrued income (-€40,000)
- Other debts -€25,721
no longer reported in 2025 (was €25,721)
- Current portion of long-term debt -€17,393
down €17,393 (-16.8%), from €103,653 to €86,260
- Tax, wage and social debts -€16,746
down €16,746 (-30.2%), from €55,515 to €38,769
of which Remuneration and social security: -€13,934
- Gross operating margin -€57,046
down €57,046 (-7.9%), from €723,008 to €665,962
- Financial charges +€39,530
up €39,530 (+109%), from €36,205 to €75,735
- Staff costs -€35,328
down €35,328 (-7.5%), from €470,747 to €435,419
- Financial income -€18,536
down €18,536 (-96.9%), from €19,129 to €593
- Taxes -€17,011
down €17,011 (-63.9%), from €26,611 to €9,599
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,147,060 | €1,093,189 | -€53,871 | -4.7% |
| Fixed assets | 21/28 | €948,773 | €889,373 | -€59,400 | -6.3% |
| Tangible fixed assets | 22/27 | €930,749 | €871,349 | -€59,400 | -6.4% |
| Land and buildings | 22 | €272,912 | €258,324 | -€14,588 | -5.3% |
| Plant, machinery and equipment | 23 | €634,003 | €597,040 | -€36,963 | -5.8% |
| Furniture and vehicles | 24 | €23,834 | €15,985 | -€7,849 | -32.9% |
| Financial fixed assets | 28 | €18,025 | €18,025 | = | 0.0% |
| Current assets | 29/58 | €198,287 | €203,816 | +€5,529 | +2.8% |
| Stocks and contracts in progress | 3 | €24,796 | €31,983 | +€7,187 | +29.0% |
| Stocks | 30/36 | €24,796 | €31,983 | +€7,187 | +29.0% |
| Amounts receivable within one year | 40/41 | €48,539 | €24,968 | -€23,571 | -48.6% |
| Trade receivables | 40 | €19,832 | €24,567 | +€4,735 | +23.9% |
| Other amounts receivable | 41 | €28,707 | €401 | -€28,306 | -98.6% |
| Cash at bank and in hand | 54/58 | €124,952 | €106,865 | -€18,087 | -14.5% |
| Deferred charges and accrued income | 490/1 | - | €40,000 | +€40,000 | |
| Total equity and liabilities | 10/49 | €1,147,060 | €1,093,189 | -€53,871 | -4.7% |
| Equity | 10/15 | €286,660 | €286,805 | +€145 | +0.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €24,984 | €24,984 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €4,984 | €4,984 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,676 | €61,821 | +€145 | +0.2% |
| Amounts payable | 17/49 | €860,400 | €806,384 | -€54,016 | -6.3% |
| Amounts payable after more than one year | 17 | €611,686 | €620,473 | +€8,787 | +1.4% |
| Financial debts | 170/4 | €611,686 | €620,473 | +€8,787 | +1.4% |
| Amounts payable within one year | 42/48 | €243,361 | €177,708 | -€65,653 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €103,653 | €86,260 | -€17,393 | -16.8% |
| Trade debts | 44 | €58,472 | €52,678 | -€5,793 | -9.9% |
| Suppliers | 440/4 | €58,472 | €52,678 | -€5,793 | -9.9% |
| Taxes, remuneration and social security | 45 | €55,515 | €38,769 | -€16,746 | -30.2% |
| Taxes | 450/3 | €13,292 | €10,479 | -€2,812 | -21.2% |
| Remuneration and social security | 454/9 | €42,224 | €28,290 | -€13,934 | -33.0% |
| Other amounts payable | 47/48 | €25,721 | - | -€25,721 | |
| Accrued charges and deferred income | 492/3 | €5,353 | €8,204 | +€2,851 | +53.3% |
| Remuneration, social security and pensions | 62 | €470,747 | €435,419 | -€35,328 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136,981 | €131,009 | -€5,972 | -4.4% |
| Other operating charges | 640/8 | €15,704 | €14,648 | -€1,056 | -6.7% |
| Gross operating margin | 9900 | €723,008 | €665,962 | -€57,046 | -7.9% |
| Operating profit (loss) | 9901 | €99,576 | €84,886 | -€14,690 | -14.8% |
| Financial income | 75/76B | €19,129 | €593 | -€18,536 | -96.9% |
| Recurring financial income | 75 | €19,129 | €593 | -€18,536 | -96.9% |
| Financial charges | 65/66B | €36,205 | €75,735 | +€39,530 | +109% |
| Recurring financial charges | 65 | €36,205 | €75,735 | +€39,530 | +109% |
| Profit (loss) for the period before taxes | 9903 | €82,500 | €9,744 | -€72,756 | -88.2% |
| Income taxes | 67/77 | €26,611 | €9,599 | -€17,011 | -63.9% |
| Profit (loss) for the period | 9904 | €55,890 | €145 | -€55,745 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,890 | €145 | -€55,745 | -99.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.