BOWLING LE MOULIN: 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 LE MOULIN
Largest movements
- Receivables within one year +€80,588
up €80,588 (+47.7%), from €169,085 to €249,673
of which Trade receivables: +€65,255
- Cash +€28,970
up €28,970 (+456%), from €6,348 to €35,318
mainly Net result for the year (+€46,554) and Tax, wage and social debts (+€32,818)
- Tangible fixed assets -€8,081
down €8,081 (-23.1%), from €35,025 to €26,944
of which Furniture and vehicles: -€4,566
- Profit (loss) carried forward +€46,554
new in 2025: €46,554
- Tax, wage and social debts +€32,818
up €32,818 (+103%), from €31,740 to €64,558
of which Taxes: +€31,658
- Trade debts +€29,271
up €29,271 (+122%), from €24,003 to €53,273
- Accrued charges and deferred income +€24,750
new in 2025: €24,750
- Contributions -€18,550
no longer reported in 2025 (was €18,550)
- Turnover -€289,094
no longer reported in 2025 (was €289,094)
- Purchases and services -€218,605
no longer reported in 2025 (was €218,605)
- Gross operating margin +€20,829
up €20,829 (+25.8%), from €80,886 to €101,715
- Staff costs +€15,924
up €15,924 (+167%), from €9,552 to €25,476
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 | €222,019 | €323,495 | +€101,477 | +45.7% |
| Fixed assets | 21/28 | €35,475 | €27,394 | -€8,081 | -22.8% |
| Tangible fixed assets | 22/27 | €35,025 | €26,944 | -€8,081 | -23.1% |
| Land and buildings | 22 | €30,459 | €26,944 | -€3,515 | -11.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €4,566 | - | -€4,566 | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €186,544 | €296,102 | +€109,558 | +58.7% |
| Stocks and contracts in progress | 3 | €2,650 | €2,650 | = | 0.0% |
| Stocks | 30/36 | €2,650 | €2,650 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €169,085 | €249,673 | +€80,588 | +47.7% |
| Trade receivables | 40 | - | €65,255 | +€65,255 | |
| Other amounts receivable | 41 | €169,085 | €184,418 | +€15,333 | +9.1% |
| Cash at bank and in hand | 54/58 | €6,348 | €35,318 | +€28,970 | +456% |
| Deferred charges and accrued income | 490/1 | €8,460 | €8,460 | = | 0.0% |
| Total equity and liabilities | 10/49 | €222,019 | €323,495 | +€101,477 | +45.7% |
| Equity | 10/15 | €146,298 | €168,101 | +€21,804 | +14.9% |
| Contributions | 10/11 | €18,550 | - | -€18,550 | |
| Reserves | 13 | €127,748 | €121,548 | -€6,200 | -4.9% |
| Non-distributable reserves | 130/1 | €6,200 | - | -€6,200 | |
| Reserves not available under the articles | 1311 | €6,200 | - | -€6,200 | |
| Distributable reserves | 133 | €121,548 | €121,548 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €46,554 | +€46,554 | |
| Amounts payable | 17/49 | €75,721 | €155,394 | +€79,673 | +105% |
| Amounts payable after more than one year | 17 | €14,082 | €2,760 | -€11,322 | -80.4% |
| Financial debts | 170/4 | €14,082 | €2,760 | -€11,322 | -80.4% |
| Amounts payable within one year | 42/48 | €61,639 | €127,884 | +€66,245 | +107% |
| Current portion of amounts payable after more than one year | 42 | €925 | €1,846 | +€921 | +99.6% |
| Financial debts | 43 | €4,971 | €8,206 | +€3,235 | +65.1% |
| Credit institutions | 430/8 | €4,971 | €8,206 | +€3,235 | +65.1% |
| Trade debts | 44 | €24,003 | €53,273 | +€29,271 | +122% |
| Suppliers | 440/4 | €24,003 | €53,273 | +€29,271 | +122% |
| Taxes, remuneration and social security | 45 | €31,740 | €64,558 | +€32,818 | +103% |
| Taxes | 450/3 | €24,709 | €56,368 | +€31,658 | +128% |
| Remuneration and social security | 454/9 | €7,031 | €8,190 | +€1,159 | +16.5% |
| Accrued charges and deferred income | 492/3 | - | €24,750 | +€24,750 | |
| Turnover | 70 | €289,094 | - | -€289,094 | |
| Goods, raw materials, services and sundry goods | 60/61 | €218,605 | - | -€218,605 | |
| Remuneration, social security and pensions | 62 | €9,552 | €25,476 | +€15,924 | +167% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,240 | €8,081 | +€1,842 | +29.5% |
| Other operating charges | 640/8 | €3,854 | €993 | -€2,861 | -74.2% |
| Gross operating margin | 9900 | €80,886 | €101,715 | +€20,829 | +25.8% |
| Operating profit (loss) | 9901 | €61,240 | €67,164 | +€5,924 | +9.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,345 | €2,011 | -€335 | -14.3% |
| Recurring financial charges | 65 | €2,345 | €2,011 | -€335 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €58,895 | €65,154 | +€6,259 | +10.6% |
| Income taxes | 67/77 | €16,452 | €18,600 | +€2,147 | +13.1% |
| Profit (loss) for the period | 9904 | €42,442 | €46,554 | +€4,112 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,442 | €46,554 | +€4,112 | +9.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.