BOWLPRO: what changed
Two fiscal 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.
BOWLPRO
Largest movements
- Cash +€11,103
up €11,103 (+26.9%), from €41,238 to €52,341
mainly Net result for the year (+€30,325) and Depreciation (+€4,629)
- Tangible fixed assets -€7,383
down €7,383 (-20.9%), from €35,293 to €27,911
- Reserves +€30,325
up €30,325 (+1634.8%), from €1,855 to €32,180
of which Distributable reserves: +€30,325
- Other debts -€27,211
down €27,211 (-99.6%), from €27,324 to €114
- Trade debts -€3,786
down €3,786 (-30.6%), from €12,390 to €8,603
- Tax, wage and social debts +€3,722
up €3,722 (+255.0%), from €1,460 to €5,182
- Gross operating margin +€18,763
up €18,763 (+54.7%), from €34,322 to €53,084
- Taxes +€11,660
up €11,660 (+6338.7%), from €184 to €11,844
- Depreciation -€2,510
down €2,510 (-35.2%), from €7,139 to €4,629
- Write-downs +€699
new in 2025: €699
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.
Cash bridge derived
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 | €94,354 | €97,385 | +€3,031 | +3.2% |
| Fixed assets | 21/28 | €37,550 | €30,179 | -€7,371 | -19.6% |
| Tangible fixed assets | 22/27 | €35,293 | €27,911 | -€7,383 | -20.9% |
| Plant, machinery and equipment | 23 | €8,420 | €7,082 | -€1,338 | -15.9% |
| Furniture and vehicles | 24 | €4,439 | €1,012 | -€3,427 | -77.2% |
| Other tangible fixed assets | 26 | €22,434 | €19,817 | -€2,618 | -11.7% |
| Financial fixed assets | 28 | €2,256 | €2,268 | +€12 | +0.5% |
| Current assets | 29/58 | €56,805 | €67,207 | +€10,402 | +18.3% |
| Amounts receivable within one year | 40/41 | €13,672 | €13,914 | +€242 | +1.8% |
| Trade receivables | 40 | €11,403 | €9,415 | -€1,988 | -17.4% |
| Other amounts receivable | 41 | €2,269 | €4,499 | +€2,230 | +98.3% |
| Cash at bank and in hand | 54/58 | €41,238 | €52,341 | +€11,103 | +26.9% |
| Deferred charges and accrued income | 490/1 | €1,895 | €952 | -€943 | -49.8% |
| Total equity and liabilities | 10/49 | €94,354 | €97,385 | +€3,031 | +3.2% |
| Equity | 10/15 | €9,511 | €39,836 | +€30,325 | +318.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €32,180 | +€30,325 | +1634.8% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | - | €30,325 | +€30,325 | |
| Profit (loss) carried forward | 14 | €1,456 | €1,456 | = | 0.0% |
| Provisions and deferred taxes | 16 | €43,350 | €43,350 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €43,350 | €43,350 | = | 0.0% |
| Pensions and similar obligations | 160 | €43,350 | €43,350 | = | 0.0% |
| Amounts payable | 17/49 | €41,494 | €14,199 | -€27,294 | -65.8% |
| Amounts payable within one year | 42/48 | €41,174 | €13,900 | -€27,274 | -66.2% |
| Trade debts | 44 | €12,390 | €8,603 | -€3,786 | -30.6% |
| Suppliers | 440/4 | €12,390 | €8,603 | -€3,786 | -30.6% |
| Taxes, remuneration and social security | 45 | €1,460 | €5,182 | +€3,722 | +255.0% |
| Taxes | 450/3 | €1,460 | €5,182 | +€3,722 | +255.0% |
| Other amounts payable | 47/48 | €27,324 | €114 | -€27,211 | -99.6% |
| Accrued charges and deferred income | 492/3 | €320 | €300 | -€20 | -6.2% |
| Non-recurring operating income | 76A | €9,488 | - | -€9,488 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,139 | €4,629 | -€2,510 | -35.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €699 | +€699 | |
| Other operating charges | 640/8 | €1,241 | €1,073 | -€167 | -13.5% |
| Non-recurring operating charges | 66A | - | €1,753 | +€1,753 | |
| Gross operating margin | 9900 | €34,322 | €53,084 | +€18,763 | +54.7% |
| Operating profit (loss) | 9901 | €25,941 | €44,930 | +€18,988 | +73.2% |
| Financial income | 75/76B | €6 | €17 | +€11 | +179.0% |
| Recurring financial income | 75 | €6 | €17 | +€11 | +179.0% |
| Financial charges | 65/66B | €2,358 | €2,778 | +€420 | +17.8% |
| Recurring financial charges | 65 | €2,358 | €2,778 | +€420 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €23,590 | €42,169 | +€18,579 | +78.8% |
| Income taxes | 67/77 | €184 | €11,844 | +€11,660 | +6338.7% |
| Profit (loss) for the period | 9904 | €23,406 | €30,325 | +€6,919 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,406 | €30,325 | +€6,919 | +29.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.