BOWLINGPALEIS: 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
BOWLINGPALEIS
NACE 93.110, Operation of sports facilities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€116,499
2024 · -€239,781+€123,282
Equity
€877,846
2024 · €994,345-€116,499
Cash
€5,536
2024 · €2,563+€2,973
Balance sheet total
€3.0m
2024 · €3.2m-€233,455
Largest movements
Assets
- Receivables after one year -€192,084
down €192,084 (-22.3%), from €860,929 to €668,845
Equity and liabilities
- Profit (loss) carried forward -€83,594
down €83,594 (-36.5%), from -€228,846 to -€312,441
- Trade debts +€59,419
up €59,419 (+66.1%), from €89,889 to €149,309
- Debts after one year -€59,036
down €59,036 (-6.6%), from €893,798 to €834,762
- Current portion of long-term debt -€48,983
down €48,983 (-43.5%), from €112,706 to €63,723
- Other debts -€34,557
down €34,557 (-4.6%), from €743,600 to €709,043
Income statement
- Gross operating margin +€148,439
up €148,439 (+89.7%), from -€165,514 to -€17,075
- Depreciation +€34,742
up €34,742 (+83.2%), from €41,739 to €76,481
- Financial charges +€16,393
up €16,393 (+46.3%), from €35,389 to €51,781
- Financial income +€15,496
up €15,496 (+125%), from €12,420 to €27,916
- Staff costs -€5,863
down €5,863, from €5,256 to -€607
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
-€239,781
Gross operating margin
+€148,439
Staff costs
+€5,863
Depreciation
-€34,742
Other operating charges
-€3,102
Financial income
+€15,496
Financial charges
-€16,393
Taxes
+€396
Deferred taxes and other
+€7,324
Result 2025
-€116,499
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€184,610
Investment
-€47,911
Financing
-€133,726
Cash 2024
€2,563
From operations (derived)
+€184,610
Net result for the year
-€116,499
Depreciation
+€76,481
Receivables after one year
+€192,084
Receivables within one year
+€18,263
Deferred charges and accrued income
-€2,489
Provisions
-€10,968
Trade debts
+€59,419
Tax, wage and social debts
+€4,004
Other debts
-€34,557
Accrued charges and deferred income
-€1,128
Investment (derived)
-€47,911
Investment in fixed assets (net)
-€47,911
Financing
-€133,726
Debts after one year
-€59,036
Current portion of long-term debt
-€48,983
Short-term financial debts
-€25,707
Cash 2025
€5,536
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,195,636 | €2,962,181 | -€233,455 | -7.3% |
| Fixed assets | 21/28 | €2,100,652 | €2,072,082 | -€28,570 | -1.4% |
| Intangible fixed assets | 21 | €2,710 | €1,805 | -€905 | -33.4% |
| Tangible fixed assets | 22/27 | €1,377,942 | €1,350,277 | -€27,665 | -2.0% |
| Land and buildings | 22 | €1,315,613 | €1,300,975 | -€14,638 | -1.1% |
| Plant, machinery and equipment | 23 | €9,089 | €12,098 | +€3,009 | +33.1% |
| Furniture and vehicles | 24 | €49,572 | €34,699 | -€14,873 | -30.0% |
| Other tangible fixed assets | 26 | €3,668 | €2,505 | -€1,163 | -31.7% |
| Financial fixed assets | 28 | €720,000 | €720,000 | = | 0.0% |
| Current assets | 29/58 | €1,094,985 | €890,099 | -€204,886 | -18.7% |
| Amounts receivable after more than one year | 29 | €860,929 | €668,845 | -€192,084 | -22.3% |
| Trade receivables | 290 | €860,929 | €668,845 | -€192,084 | -22.3% |
| Amounts receivable within one year | 40/41 | €229,508 | €211,246 | -€18,263 | -8.0% |
| Trade receivables | 40 | €8,549 | €6,638 | -€1,912 | -22.4% |
| Other amounts receivable | 41 | €220,959 | €204,608 | -€16,351 | -7.4% |
| Cash at bank and in hand | 54/58 | €2,563 | €5,536 | +€2,973 | +116% |
| Deferred charges and accrued income | 490/1 | €1,984 | €4,473 | +€2,489 | +125% |
| Total equity and liabilities | 10/49 | €3,195,636 | €2,962,181 | -€233,455 | -7.3% |
| Equity | 10/15 | €994,345 | €877,846 | -€116,499 | -11.7% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €998,192 | €965,287 | -€32,905 | -3.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €970,842 | €937,937 | -€32,905 | -3.4% |
| Distributable reserves | 133 | €27,350 | €27,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€228,846 | -€312,441 | -€83,594 | -36.5% |
| Provisions and deferred taxes | 16 | €298,989 | €288,021 | -€10,968 | -3.7% |
| Deferred taxes | 168 | €298,989 | €288,021 | -€10,968 | -3.7% |
| Amounts payable | 17/49 | €1,902,302 | €1,796,314 | -€105,988 | -5.6% |
| Amounts payable after more than one year | 17 | €893,798 | €834,762 | -€59,036 | -6.6% |
| Financial debts | 170/4 | €893,798 | €834,762 | -€59,036 | -6.6% |
| Amounts payable within one year | 42/48 | €1,007,376 | €961,552 | -€45,824 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €112,706 | €63,723 | -€48,983 | -43.5% |
| Financial debts | 43 | €56,916 | €31,208 | -€25,707 | -45.2% |
| Credit institutions | 430/8 | €56,916 | €31,208 | -€25,707 | -45.2% |
| Trade debts | 44 | €89,889 | €149,309 | +€59,419 | +66.1% |
| Suppliers | 440/4 | €89,889 | €149,309 | +€59,419 | +66.1% |
| Taxes, remuneration and social security | 45 | €4,264 | €8,268 | +€4,004 | +93.9% |
| Taxes | 450/3 | €4,264 | €8,268 | +€4,004 | +93.9% |
| Other amounts payable | 47/48 | €743,600 | €709,043 | -€34,557 | -4.6% |
| Accrued charges and deferred income | 492/3 | €1,128 | €0 | -€1,128 | -100% |
| Non-recurring operating income | 76A | €0 | €11,573 | +€11,573 | |
| Remuneration, social security and pensions | 62 | €5,256 | -€607 | -€5,863 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,739 | €76,481 | +€34,742 | +83.2% |
| Other operating charges | 640/8 | €6,491 | €9,592 | +€3,102 | +47.8% |
| Gross operating margin | 9900 | -€165,514 | -€17,075 | +€148,439 | +89.7% |
| Operating profit (loss) | 9901 | -€219,000 | -€102,542 | +€116,459 | +53.2% |
| Financial income | 75/76B | €12,420 | €27,916 | +€15,496 | +125% |
| Recurring financial income | 75 | €12,420 | €27,916 | +€15,496 | +125% |
| Financial charges | 65/66B | €35,389 | €51,781 | +€16,393 | +46.3% |
| Recurring financial charges | 65 | €35,389 | €51,781 | +€16,393 | +46.3% |
| Profit (loss) for the period before taxes | 9903 | -€241,969 | -€126,408 | +€115,562 | +47.8% |
| Transfer from deferred taxes | 780 | €3,645 | €10,968 | +€7,324 | +201% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €1,456 | €1,060 | -€396 | -27.2% |
| Profit (loss) for the period | 9904 | -€239,781 | -€116,499 | +€123,282 | +51.4% |
| Transfer from tax-exempt reserves | 789 | €10,934 | €32,905 | +€21,971 | +201% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€228,846 | -€83,594 | +€145,252 | +63.5% |
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 23 October 2026 via checked.be.