BOWLING HELIOS: 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 HELIOS
Largest movements
- Cash +€54,195
up €54,195 (+51.8%), from €104,611 to €158,807
mainly Net result for the year (+€35,752) and Depreciation (+€35,580)
- Tangible fixed assets -€35,580
down €35,580 (-12.8%), from €278,916 to €243,335
of which Land and buildings: -€26,803
- Debts after one year -€38,577
down €38,577 (-22.3%), from €173,119 to €134,542
- Profit (loss) carried forward +€35,752
up €35,752 (+25.1%), from €142,585 to €178,337
- Trade debts +€26,804
up €26,804 (+571%), from €4,693 to €31,496
- Current portion of long-term debt -€10,795
down €10,795 (-21.0%), from €51,372 to €40,577
- Tax, wage and social debts +€10,249
up €10,249 (+45.2%), from €22,662 to €32,910
of which Taxes: +€9,897
- Depreciation -€3,404
down €3,404 (-8.7%), from €38,984 to €35,580
- Staff costs +€2,514
up €2,514 (+54.1%), from €4,651 to €7,165
- Gross operating margin -€1,511
down €1,511 (-1.3%), from €117,746 to €116,236
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 | €419,890 | €443,323 | +€23,432 | +5.6% |
| Fixed assets | 21/28 | €278,936 | €243,355 | -€35,580 | -12.8% |
| Tangible fixed assets | 22/27 | €278,916 | €243,335 | -€35,580 | -12.8% |
| Land and buildings | 22 | €246,870 | €220,067 | -€26,803 | -10.9% |
| Plant, machinery and equipment | 23 | €31,987 | €23,268 | -€8,719 | -27.3% |
| Furniture and vehicles | 24 | €58 | €0 | -€58 | -100% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €140,955 | €199,968 | +€59,013 | +41.9% |
| Stocks and contracts in progress | 3 | €7,163 | €5,918 | -€1,245 | -17.4% |
| Stocks | 30/36 | €7,163 | €5,918 | -€1,245 | -17.4% |
| Amounts receivable within one year | 40/41 | €29,180 | €33,598 | +€4,418 | +15.1% |
| Trade receivables | 40 | - | €630 | +€630 | |
| Other amounts receivable | 41 | €29,180 | €32,968 | +€3,788 | +13.0% |
| Cash at bank and in hand | 54/58 | €104,611 | €158,807 | +€54,195 | +51.8% |
| Deferred charges and accrued income | 490/1 | - | €1,645 | +€1,645 | |
| Total equity and liabilities | 10/49 | €419,890 | €443,323 | +€23,432 | +5.6% |
| Equity | 10/15 | €168,045 | €203,797 | +€35,752 | +21.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,860 | €6,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €0 | -€5,000 | -100% |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €142,585 | €178,337 | +€35,752 | +25.1% |
| Amounts payable | 17/49 | €251,845 | €239,526 | -€12,320 | -4.9% |
| Amounts payable after more than one year | 17 | €173,119 | €134,542 | -€38,577 | -22.3% |
| Financial debts | 170/4 | €173,119 | €134,542 | -€38,577 | -22.3% |
| Amounts payable within one year | 42/48 | €78,726 | €104,984 | +€26,258 | +33.4% |
| Current portion of amounts payable after more than one year | 42 | €51,372 | €40,577 | -€10,795 | -21.0% |
| Trade debts | 44 | €4,693 | €31,496 | +€26,804 | +571% |
| Suppliers | 440/4 | €4,693 | €31,496 | +€26,804 | +571% |
| Taxes, remuneration and social security | 45 | €22,662 | €32,910 | +€10,249 | +45.2% |
| Taxes | 450/3 | €20,855 | €30,751 | +€9,897 | +47.5% |
| Remuneration and social security | 454/9 | €1,807 | €2,159 | +€352 | +19.5% |
| Remuneration, social security and pensions | 62 | €4,651 | €7,165 | +€2,514 | +54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,984 | €35,580 | -€3,404 | -8.7% |
| Other operating charges | 640/8 | €13,098 | €14,009 | +€911 | +7.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €117,746 | €116,236 | -€1,511 | -1.3% |
| Operating profit (loss) | 9901 | €61,013 | €59,481 | -€1,532 | -2.5% |
| Financial income | 75/76B | €194 | €36 | -€158 | -81.6% |
| Recurring financial income | 75 | €194 | €36 | -€158 | -81.6% |
| Financial charges | 65/66B | €9,953 | €9,951 | -€2 | 0.0% |
| Recurring financial charges | 65 | €9,953 | €9,951 | -€2 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €51,254 | €49,566 | -€1,688 | -3.3% |
| Income taxes | 67/77 | €14,582 | €13,814 | -€768 | -5.3% |
| Profit (loss) for the period | 9904 | €36,672 | €35,752 | -€920 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,672 | €35,752 | -€920 | -2.5% |
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 16 October 2026 via checked.be.