BOWLING MEDIA: 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 MEDIA
Largest movements
- Receivables within one year -€606,694
down €606,694 (-31.5%), from €1.9m to €1.3m
of which Trade receivables: -€691,406
- Stocks and contracts -€102,648
down €102,648 (-20.4%), from €503,522 to €400,874
- Cash -€54,401
down €54,401 (-59.7%), from €91,062 to €36,661
mainly Trade debts (-€802,120) and Contributions, distributions and other (-€258,000)
- Trade debts -€802,120
down €802,120 (-63.6%), from €1.3m to €459,975
- Other debts +€258,000
up €258,000 (+75.4%), from €341,950 to €599,950
- Current portion of long-term debt -€118,606
down €118,606 (-54.5%), from €217,821 to €99,215
- Debts after one year -€107,268
down €107,268 (-32.2%), from €333,250 to €225,982
- Short-term financial debts -€33,815
no longer reported in 2025 (was €33,815)
- Gross operating margin -€332,950
down €332,950 (-39.8%), from €837,569 to €504,619
- Taxes -€69,439
down €69,439 (-43.0%), from €161,412 to €91,972
- Staff costs -€38,552
down €38,552 (-31.3%), from €122,981 to €84,428
- Financial charges -€26,005
down €26,005 (-44.8%), from €58,046 to €32,041
- Write-downs -€20,250
no longer reported in 2025 (was €20,250)
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 | €2,961,484 | €2,209,239 | -€752,245 | -25.4% |
| Fixed assets | 21/28 | €438,307 | €442,519 | +€4,212 | +1.0% |
| Intangible fixed assets | 21 | €23,284 | €23,137 | -€147 | -0.6% |
| Tangible fixed assets | 22/27 | €353,927 | €358,286 | +€4,359 | +1.2% |
| Land and buildings | 22 | €313,376 | €314,944 | +€1,568 | +0.5% |
| Plant, machinery and equipment | 23 | €10,773 | €19,617 | +€8,844 | +82.1% |
| Furniture and vehicles | 24 | €16,803 | €22,927 | +€6,125 | +36.5% |
| Leasing and similar rights | 25 | €11,425 | - | -€11,425 | |
| Other tangible fixed assets | 26 | €1,550 | €798 | -€751 | -48.5% |
| Financial fixed assets | 28 | €61,096 | €61,096 | = | 0.0% |
| Current assets | 29/58 | €2,523,177 | €1,766,720 | -€756,457 | -30.0% |
| Stocks and contracts in progress | 3 | €503,522 | €400,874 | -€102,648 | -20.4% |
| Stocks | 30/36 | €503,522 | €400,874 | -€102,648 | -20.4% |
| Amounts receivable within one year | 40/41 | €1,926,879 | €1,320,185 | -€606,694 | -31.5% |
| Trade receivables | 40 | €1,781,482 | €1,090,076 | -€691,406 | -38.8% |
| Other amounts receivable | 41 | €145,396 | €230,109 | +€84,712 | +58.3% |
| Cash at bank and in hand | 54/58 | €91,062 | €36,661 | -€54,401 | -59.7% |
| Deferred charges and accrued income | 490/1 | €1,714 | €9,000 | +€7,286 | +425% |
| Total equity and liabilities | 10/49 | €2,961,484 | €2,209,239 | -€752,245 | -25.4% |
| Equity | 10/15 | €651,999 | €652,171 | +€171 | 0.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €631,539 | €631,711 | +€171 | 0.0% |
| Amounts payable | 17/49 | €2,309,484 | €1,557,068 | -€752,416 | -32.6% |
| Amounts payable after more than one year | 17 | €333,250 | €225,982 | -€107,268 | -32.2% |
| Financial debts | 170/4 | €333,250 | €225,982 | -€107,268 | -32.2% |
| Amounts payable within one year | 42/48 | €1,960,014 | €1,286,901 | -€673,113 | -34.3% |
| Current portion of amounts payable after more than one year | 42 | €217,821 | €99,215 | -€118,606 | -54.5% |
| Financial debts | 43 | €33,815 | - | -€33,815 | |
| Credit institutions | 430/8 | €33,815 | - | -€33,815 | |
| Trade debts | 44 | €1,262,095 | €459,975 | -€802,120 | -63.6% |
| Suppliers | 440/4 | €1,262,095 | €459,975 | -€802,120 | -63.6% |
| Taxes, remuneration and social security | 45 | €104,333 | €127,760 | +€23,428 | +22.5% |
| Taxes | 450/3 | €86,861 | €98,182 | +€11,322 | +13.0% |
| Remuneration and social security | 454/9 | €17,472 | €29,578 | +€12,106 | +69.3% |
| Other amounts payable | 47/48 | €341,950 | €599,950 | +€258,000 | +75.4% |
| Accrued charges and deferred income | 492/3 | €16,220 | €44,186 | +€27,965 | +172% |
| Non-recurring operating income | 76A | €1,220 | €10,535 | +€9,315 | +763% |
| Remuneration, social security and pensions | 62 | €122,981 | €84,428 | -€38,552 | -31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,740 | €34,200 | -€5,540 | -13.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,250 | - | -€20,250 | |
| Other operating charges | 640/8 | €6,430 | €8,860 | +€2,430 | +37.8% |
| Gross operating margin | 9900 | €837,569 | €504,619 | -€332,950 | -39.8% |
| Operating profit (loss) | 9901 | €648,168 | €377,131 | -€271,037 | -41.8% |
| Financial income | 75/76B | €8,840 | €5,054 | -€3,786 | -42.8% |
| Recurring financial income | 75 | €8,840 | €5,054 | -€3,786 | -42.8% |
| Financial charges | 65/66B | €58,046 | €32,041 | -€26,005 | -44.8% |
| Recurring financial charges | 65 | €58,046 | €32,041 | -€26,005 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | €598,962 | €350,144 | -€248,818 | -41.5% |
| Income taxes | 67/77 | €161,412 | €91,972 | -€69,439 | -43.0% |
| Profit (loss) for the period | 9904 | €437,550 | €258,171 | -€179,379 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €437,550 | €258,171 | -€179,379 | -41.0% |
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 17 October 2026 via checked.be.