ELIEN BOWLING: 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.
ELIEN BOWLING
Largest movements
- Cash +€24,941
up €24,941 (+113%), from €22,061 to €47,002
mainly Net result for the year (+€18,403) and Depreciation (+€5,826)
- Tangible fixed assets -€7,226
down €7,226 (-39.7%), from €18,195 to €10,969
- Receivables within one year +€3,977
up €3,977 (+4,488%), from €89 to €4,066
of which Other amounts receivable: +€2,343
- Profit (loss) carried forward +€18,403
up €18,403 (+103%), from €17,903 to €36,306
- Tax, wage and social debts +€3,466
up €3,466 (+23.7%), from €14,642 to €18,107
of which Taxes: +€9,079
- Other debts -€1,997
no longer reported in 2025 (was €1,997)
- Trade debts +€1,820
up €1,820 (+101%), from €1,804 to €3,624
- Gross operating margin +€22,311
up €22,311 (+34.2%), from €65,218 to €87,529
- Staff costs +€3,563
up €3,563 (+7.1%), from €50,413 to €53,976
- Taxes +€3,442
up €3,442 (+96.7%), from €3,558 to €7,000
- Other operating charges +€2,312
up €2,312 (+238%), from €973 to €3,285
- Financial income +€976
up €976 (+2,678%), from €36 to €1,012
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 | €40,345 | €62,037 | +€21,692 | +53.8% |
| Fixed assets | 21/28 | €18,195 | €10,969 | -€7,226 | -39.7% |
| Tangible fixed assets | 22/27 | €18,195 | €10,969 | -€7,226 | -39.7% |
| Furniture and vehicles | 24 | €18,195 | €10,969 | -€7,226 | -39.7% |
| Current assets | 29/58 | €22,150 | €51,068 | +€28,918 | +131% |
| Amounts receivable within one year | 40/41 | €89 | €4,066 | +€3,977 | +4,488% |
| Trade receivables | 40 | - | €1,634 | +€1,634 | |
| Other amounts receivable | 41 | €89 | €2,432 | +€2,343 | +2,644% |
| Cash at bank and in hand | 54/58 | €22,061 | €47,002 | +€24,941 | +113% |
| Total equity and liabilities | 10/49 | €40,345 | €62,037 | +€21,692 | +53.8% |
| Equity | 10/15 | €21,903 | €40,306 | +€18,403 | +84.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Contributions outside capital | 11 | €4,000 | - | -€4,000 | |
| Other | 1109/19 | €4,000 | - | -€4,000 | |
| Profit (loss) carried forward | 14 | €17,903 | €36,306 | +€18,403 | +103% |
| Amounts payable | 17/49 | €18,442 | €21,732 | +€3,290 | +17.8% |
| Amounts payable within one year | 42/48 | €18,442 | €21,732 | +€3,290 | +17.8% |
| Trade debts | 44 | €1,804 | €3,624 | +€1,820 | +101% |
| Suppliers | 440/4 | €1,804 | €3,624 | +€1,820 | +101% |
| Taxes, remuneration and social security | 45 | €14,642 | €18,107 | +€3,466 | +23.7% |
| Taxes | 450/3 | €5,236 | €14,315 | +€9,079 | +173% |
| Remuneration and social security | 454/9 | €9,406 | €3,792 | -€5,614 | -59.7% |
| Other amounts payable | 47/48 | €1,997 | - | -€1,997 | |
| Remuneration, social security and pensions | 62 | €50,413 | €53,976 | +€3,563 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,475 | €5,826 | +€351 | +6.4% |
| Other operating charges | 640/8 | €973 | €3,285 | +€2,312 | +238% |
| Gross operating margin | 9900 | €65,218 | €87,529 | +€22,311 | +34.2% |
| Operating profit (loss) | 9901 | €8,356 | €24,443 | +€16,086 | +193% |
| Financial income | 75/76B | €36 | €1,012 | +€976 | +2,678% |
| Recurring financial income | 75 | €36 | €1,012 | +€976 | +2,678% |
| Financial charges | 65/66B | €108 | €52 | -€56 | -51.7% |
| Recurring financial charges | 65 | €108 | €52 | -€56 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | €8,285 | €25,403 | +€17,118 | +207% |
| Income taxes | 67/77 | €3,558 | €7,000 | +€3,442 | +96.7% |
| Profit (loss) for the period | 9904 | €4,727 | €18,403 | +€13,676 | +289% |
| Profit (loss) for the period to be appropriated | 9905 | €4,727 | €18,403 | +€13,676 | +289% |
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 27 October 2026 via checked.be.