Bowling De Ring: 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 De Ring
NACE 93.110, Operation of sports facilities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€61,578
2024 · €978-€62,556
Equity
€262,156
2024 · €323,733-€61,578
Cash
€18,960
2024 · €15,136+€3,824
Balance sheet total
€2.4m
2024 · €2.5m-€119,249
Largest movements
Assets
- Tangible fixed assets -€110,192
down €110,192 (-4.5%), from €2.5m to €2.4m
of which Land and buildings: -€69,758
Equity and liabilities
- Debts after one year -€96,477
down €96,477 (-5.0%), from €1.9m to €1.8m
of which Financial debts: -€96,477
- Profit (loss) carried forward -€61,578
down €61,578, from €4,133 to -€57,444
- Other debts +€56,291
up €56,291 (+121.9%), from €46,194 to €102,484
Income statement
- Financial charges +€54,262
up €54,262 (+104.8%), from €51,777 to €106,039
- Gross operating margin -€15,080
down €15,080 (-5.7%), from €264,081 to €249,001
- Depreciation -€9,268
down €9,268 (-6.8%), from €136,369 to €127,101
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
€978
Gross operating margin
-€15,080
Staff costs
-€2,072
Depreciation
+€9,268
Other operating charges
-€429
Financial income
+€20
Financial charges
-€54,262
Result 2025
-€61,578
Cash bridge derived
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
+€113,540
Investment
-€11,212
Financing
-€98,504
Cash 2024
€15,136
From operations (derived)
+€113,540
Net result for the year
-€61,578
Depreciation
+€127,101
Stocks and contracts
+€549
Receivables within one year
+€7,041
Deferred charges and accrued income
-€407
Trade debts
-€13,130
Tax, wage and social debts
-€7,191
Other debts
+€56,291
Accrued charges and deferred income
+€4,863
Investment (derived)
-€11,212
Investment in fixed assets (net)
-€11,212
Financing
-€98,504
Debts after one year
-€96,477
Current portion of long-term debt
-€2,027
Cash 2025
€18,960
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,524,433 | €2,405,184 | -€119,249 | -4.7% |
| Fixed assets | 21/28 | €2,473,946 | €2,358,057 | -€115,890 | -4.7% |
| Intangible fixed assets | 21 | €11,395 | €5,698 | -€5,698 | -50.0% |
| Tangible fixed assets | 22/27 | €2,461,301 | €2,351,109 | -€110,192 | -4.5% |
| Land and buildings | 22 | €1,554,244 | €1,484,485 | -€69,758 | -4.5% |
| Plant, machinery and equipment | 23 | €907,058 | €866,624 | -€40,434 | -4.5% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €50,486 | €47,127 | -€3,359 | -6.7% |
| Stocks and contracts in progress | 3 | €17,481 | €16,932 | -€549 | -3.1% |
| Stocks | 30/36 | €17,481 | €16,932 | -€549 | -3.1% |
| Amounts receivable within one year | 40/41 | €17,673 | €10,632 | -€7,041 | -39.8% |
| Trade receivables | 40 | €10,173 | €6,632 | -€3,541 | -34.8% |
| Other amounts receivable | 41 | €7,500 | €4,000 | -€3,500 | -46.7% |
| Cash at bank and in hand | 54/58 | €15,136 | €18,960 | +€3,824 | +25.3% |
| Deferred charges and accrued income | 490/1 | €196 | €603 | +€407 | +207.5% |
| Total equity and liabilities | 10/49 | €2,524,433 | €2,405,184 | -€119,249 | -4.7% |
| Equity | 10/15 | €323,733 | €262,156 | -€61,578 | -19.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €119,600 | €119,600 | = | 0.0% |
| Distributable reserves | 133 | €119,600 | €119,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,133 | -€57,444 | -€61,578 | |
| Amounts payable | 17/49 | €2,200,699 | €2,143,028 | -€57,671 | -2.6% |
| Amounts payable after more than one year | 17 | €1,924,383 | €1,827,906 | -€96,477 | -5.0% |
| Financial debts | 170/4 | €1,874,383 | €1,777,906 | -€96,477 | -5.1% |
| Other amounts payable | 178/9 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €271,388 | €305,331 | +€33,943 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €137,236 | €135,209 | -€2,027 | -1.5% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €40,196 | €27,066 | -€13,130 | -32.7% |
| Suppliers | 440/4 | €40,196 | €27,066 | -€13,130 | -32.7% |
| Taxes, remuneration and social security | 45 | €22,762 | €15,571 | -€7,191 | -31.6% |
| Taxes | 450/3 | €6,417 | €6,810 | +€393 | +6.1% |
| Remuneration and social security | 454/9 | €16,345 | €8,761 | -€7,584 | -46.4% |
| Other amounts payable | 47/48 | €46,194 | €102,484 | +€56,291 | +121.9% |
| Accrued charges and deferred income | 492/3 | €4,928 | €9,791 | +€4,863 | +98.7% |
| Remuneration, social security and pensions | 62 | €61,887 | €63,959 | +€2,072 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136,369 | €127,101 | -€9,268 | -6.8% |
| Other operating charges | 640/8 | €13,339 | €13,769 | +€429 | +3.2% |
| Gross operating margin | 9900 | €264,081 | €249,001 | -€15,080 | -5.7% |
| Operating profit (loss) | 9901 | €52,485 | €44,171 | -€8,314 | -15.8% |
| Financial income | 75/76B | €270 | €290 | +€20 | +7.4% |
| Recurring financial income | 75 | €270 | €290 | +€20 | +7.4% |
| Financial charges | 65/66B | €51,777 | €106,039 | +€54,262 | +104.8% |
| Recurring financial charges | 65 | €51,777 | €106,039 | +€54,262 | +104.8% |
| Profit (loss) for the period before taxes | 9903 | €978 | -€61,578 | -€62,556 | |
| Profit (loss) for the period | 9904 | €978 | -€61,578 | -€62,556 | |
| Profit (loss) for the period to be appropriated | 9905 | €978 | -€61,578 | -€62,556 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.