Bowls.be: 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.
"Bowls.be"
Largest movements
- Receivables within one year +€35,953
up €35,953 (+109%), from €32,956 to €68,909
of which Other amounts receivable: +€42,325
- Cash -€31,436
down €31,436 (-55.3%), from €56,823 to €25,387
mainly Other debts (-€53,279) and Receivables within one year (-€35,953)
- Tangible fixed assets -€9,132
down €9,132 (-23.2%), from €39,395 to €30,263
of which Furniture and vehicles: -€7,199
- Other debts -€53,279
down €53,279 (-88.7%), from €60,051 to €6,771
- Profit (loss) carried forward +€39,575
up €39,575, from -€2,091 to €37,484
- Tax, wage and social debts +€19,320
up €19,320 (+178%), from €10,850 to €30,170
of which Taxes: +€19,172
- Trade debts -€10,949
down €10,949 (-23.7%), from €46,183 to €35,233
- Advances received +€1,965
new in 2025: €1,965
- Gross operating margin +€92,743
up €92,743 (+83.1%), from €111,670 to €204,413
- Staff costs +€40,542
up €40,542 (+42.0%), from €96,557 to €137,099
- Taxes +€13,813
up €13,813 (+2,556%), from €540 to €14,354
- Other operating charges -€2,200
no longer reported in 2025 (was €2,200)
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 | €129,992 | €126,622 | -€3,369 | -2.6% |
| Fixed assets | 21/28 | €39,692 | €30,561 | -€9,132 | -23.0% |
| Tangible fixed assets | 22/27 | €39,395 | €30,263 | -€9,132 | -23.2% |
| Plant, machinery and equipment | 23 | €8,520 | €6,588 | -€1,933 | -22.7% |
| Furniture and vehicles | 24 | €30,874 | €23,675 | -€7,199 | -23.3% |
| Financial fixed assets | 28 | €297 | €297 | = | 0.0% |
| Current assets | 29/58 | €90,300 | €96,062 | +€5,762 | +6.4% |
| Stocks and contracts in progress | 3 | €520 | €1,766 | +€1,245 | +239% |
| Stocks | 30/36 | €520 | €1,766 | +€1,245 | +239% |
| Amounts receivable within one year | 40/41 | €32,956 | €68,909 | +€35,953 | +109% |
| Trade receivables | 40 | €29,281 | €22,909 | -€6,372 | -21.8% |
| Other amounts receivable | 41 | €3,675 | €46,000 | +€42,325 | +1,152% |
| Cash at bank and in hand | 54/58 | €56,823 | €25,387 | -€31,436 | -55.3% |
| Total equity and liabilities | 10/49 | €129,992 | €126,622 | -€3,369 | -2.6% |
| Equity | 10/15 | €12,909 | €52,484 | +€39,575 | +307% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,091 | €37,484 | +€39,575 | |
| Amounts payable | 17/49 | €117,083 | €74,139 | -€42,944 | -36.7% |
| Amounts payable within one year | 42/48 | €117,083 | €74,139 | -€42,944 | -36.7% |
| Trade debts | 44 | €46,183 | €35,233 | -€10,949 | -23.7% |
| Suppliers | 440/4 | €46,183 | €35,233 | -€10,949 | -23.7% |
| Advances received on contracts in progress | 46 | - | €1,965 | +€1,965 | |
| Taxes, remuneration and social security | 45 | €10,850 | €30,170 | +€19,320 | +178% |
| Taxes | 450/3 | €1,892 | €21,065 | +€19,172 | +1,013% |
| Remuneration and social security | 454/9 | €8,958 | €9,105 | +€147 | +1.6% |
| Other amounts payable | 47/48 | €60,051 | €6,771 | -€53,279 | -88.7% |
| Remuneration, social security and pensions | 62 | €96,557 | €137,099 | +€40,542 | +42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,325 | €11,332 | +€1,007 | +9.7% |
| Other operating charges | 640/8 | €2,200 | - | -€2,200 | |
| Gross operating margin | 9900 | €111,670 | €204,413 | +€92,743 | +83.1% |
| Operating profit (loss) | 9901 | €2,587 | €55,982 | +€53,395 | +2,064% |
| Financial charges | 65/66B | €1,838 | €2,054 | +€215 | +11.7% |
| Recurring financial charges | 65 | €1,838 | €2,054 | +€215 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €749 | €53,929 | +€53,179 | +7,099% |
| Income taxes | 67/77 | €540 | €14,354 | +€13,813 | +2,556% |
| Profit (loss) for the period | 9904 | €209 | €39,575 | +€39,366 | +18,862% |
| Profit (loss) for the period to be appropriated | 9905 | €209 | €39,575 | +€39,366 | +18,862% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.