BOWLING SPEELBERG: 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 SPEELBERG
Largest movements
- Cash -€16,346
down €16,346 (-37.0%), from €44,128 to €27,782
mainly Investment in fixed assets (net) (-€41,672) and Contributions, distributions and other (-€40,267)
- Tangible fixed assets -€12,011
down €12,011 (-7.5%), from €161,157 to €149,146
of which Plant, machinery and equipment: -€11,711
- Deferred charges and accrued income -€2,621
down €2,621 (-75.2%), from €3,484 to €863
- Reserves -€33,704
down €33,704 (-55.5%), from €60,760 to €27,056
- Other debts +€28,060
up €28,060 (+63.3%), from €44,353 to €72,413
- Debts after one year -€23,850
down €23,850 (-49.2%), from €48,453 to €24,603
- Tax, wage and social debts -€7,161
down €7,161 (-35.7%), from €20,035 to €12,874
of which Taxes: -€8,015
- Trade debts +€2,751
up €2,751 (+206%), from €1,337 to €4,088
- Staff costs +€10,740
up €10,740 (+17.3%), from €61,909 to €72,650
- Gross operating margin -€4,763
down €4,763 (-3.3%), from €145,817 to €141,055
- Taxes +€3,663
up €3,663, from -€2,500 to €1,163
- Depreciation +€1,804
up €1,804 (+3.5%), from €51,879 to €53,683
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 | €220,690 | €188,849 | -€31,841 | -14.4% |
| Fixed assets | 21/28 | €161,157 | €149,146 | -€12,011 | -7.5% |
| Tangible fixed assets | 22/27 | €161,157 | €149,146 | -€12,011 | -7.5% |
| Land and buildings | 22 | €7,065 | €5,299 | -€1,766 | -25.0% |
| Plant, machinery and equipment | 23 | €116,211 | €104,500 | -€11,711 | -10.1% |
| Furniture and vehicles | 24 | €6,161 | €4,098 | -€2,063 | -33.5% |
| Other tangible fixed assets | 26 | €31,720 | €35,249 | +€3,530 | +11.1% |
| Current assets | 29/58 | €59,532 | €39,703 | -€19,830 | -33.3% |
| Stocks and contracts in progress | 3 | €5,258 | €5,695 | +€437 | +8.3% |
| Stocks | 30/36 | €5,258 | €5,695 | +€437 | +8.3% |
| Amounts receivable within one year | 40/41 | €6,662 | €5,362 | -€1,300 | -19.5% |
| Other amounts receivable | 41 | €6,662 | €5,362 | -€1,300 | -19.5% |
| Cash at bank and in hand | 54/58 | €44,128 | €27,782 | -€16,346 | -37.0% |
| Deferred charges and accrued income | 490/1 | €3,484 | €863 | -€2,621 | -75.2% |
| Total equity and liabilities | 10/49 | €220,690 | €188,849 | -€31,841 | -14.4% |
| Equity | 10/15 | €79,360 | €45,656 | -€33,704 | -42.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,760 | €27,056 | -€33,704 | -55.5% |
| Distributable reserves | 133 | €60,760 | €27,056 | -€33,704 | -55.5% |
| Amounts payable | 17/49 | €141,330 | €143,193 | +€1,864 | +1.3% |
| Amounts payable after more than one year | 17 | €48,453 | €24,603 | -€23,850 | -49.2% |
| Financial debts | 170/4 | €48,453 | €24,603 | -€23,850 | -49.2% |
| Amounts payable within one year | 42/48 | €90,206 | €113,224 | +€23,019 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €24,138 | €23,850 | -€289 | -1.2% |
| Financial debts | 43 | €343 | - | -€343 | |
| Other loans | 439 | €343 | - | -€343 | |
| Trade debts | 44 | €1,337 | €4,088 | +€2,751 | +206% |
| Suppliers | 440/4 | €1,337 | €4,088 | +€2,751 | +206% |
| Taxes, remuneration and social security | 45 | €20,035 | €12,874 | -€7,161 | -35.7% |
| Taxes | 450/3 | €13,063 | €5,048 | -€8,015 | -61.4% |
| Remuneration and social security | 454/9 | €6,972 | €7,826 | +€854 | +12.2% |
| Other amounts payable | 47/48 | €44,353 | €72,413 | +€28,060 | +63.3% |
| Accrued charges and deferred income | 492/3 | €2,671 | €5,366 | +€2,695 | +101% |
| Remuneration, social security and pensions | 62 | €61,909 | €72,650 | +€10,740 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,879 | €53,683 | +€1,804 | +3.5% |
| Other operating charges | 640/8 | €2,242 | €2,059 | -€182 | -8.1% |
| Gross operating margin | 9900 | €145,817 | €141,055 | -€4,763 | -3.3% |
| Operating profit (loss) | 9901 | €29,787 | €12,663 | -€17,124 | -57.5% |
| Financial income | 75/76B | €8 | €7 | -€1 | -11.6% |
| Recurring financial income | 75 | €8 | €7 | -€1 | -11.6% |
| Financial charges | 65/66B | €6,086 | €4,944 | -€1,142 | -18.8% |
| Recurring financial charges | 65 | €6,086 | €4,944 | -€1,142 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €23,710 | €7,726 | -€15,984 | -67.4% |
| Income taxes | 67/77 | -€2,500 | €1,163 | +€3,663 | |
| Profit (loss) for the period | 9904 | €26,210 | €6,563 | -€19,647 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,210 | €6,563 | -€19,647 | -75.0% |
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 28 October 2026 via checked.be.