MB 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.
MB BOWLING
Largest movements
- Receivables after one year +€228,958
up €228,958 (+247.5%), from €92,503 to €321,461
- Cash -€155,137
down €155,137 (-80.9%), from €191,673 to €36,537
mainly Other debts (-€249,265) and Receivables after one year (-€228,958)
- Tangible fixed assets -€46,475
down €46,475 (-8.6%), from €540,181 to €493,706
of which Plant, machinery and equipment: -€51,889
- Receivables within one year +€45,074
up €45,074 (+79.9%), from €56,426 to €101,499
of which Other amounts receivable: +€42,071
- Other debts -€249,265
down €249,265 (-63.7%), from €391,364 to €142,098
- Debts after one year +€205,774
up €205,774 (+40.5%), from €507,678 to €713,452
- Profit (loss) carried forward +€192,133
up €192,133 (+68.8%), from -€279,179 to -€87,046
- Current portion of long-term debt -€64,664
no longer reported in 2025 (was €64,664)
- Depreciation -€141,374
down €141,374 (-65.2%), from €216,673 to €75,299
- Staff costs +€77,678
up €77,678 (+26.2%), from €296,020 to €373,697
- Other operating charges -€28,909
down €28,909 (-52.4%), from €55,210 to €26,301
- Gross operating margin +€24,754
up €24,754 (+3.8%), from €657,802 to €682,556
- Financial charges +€7,708
up €7,708 (+70.2%), from €10,983 to €18,691
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 | €913,319 | €989,360 | +€76,041 | +8.3% |
| Fixed assets | 21/28 | €558,062 | €517,442 | -€40,620 | -7.3% |
| Intangible fixed assets | 21 | €10,381 | €16,236 | +€5,855 | +56.4% |
| Tangible fixed assets | 22/27 | €540,181 | €493,706 | -€46,475 | -8.6% |
| Plant, machinery and equipment | 23 | €485,336 | €433,447 | -€51,889 | -10.7% |
| Furniture and vehicles | 24 | €5,517 | €3,146 | -€2,371 | -43.0% |
| Other tangible fixed assets | 26 | €49,328 | €57,113 | +€7,785 | +15.8% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €355,257 | €471,919 | +€116,662 | +32.8% |
| Amounts receivable after more than one year | 29 | €92,503 | €321,461 | +€228,958 | +247.5% |
| Other amounts receivable | 291 | €92,503 | €321,461 | +€228,958 | +247.5% |
| Stocks and contracts in progress | 3 | €14,655 | €12,422 | -€2,233 | -15.2% |
| Stocks | 30/36 | €14,655 | €12,422 | -€2,233 | -15.2% |
| Amounts receivable within one year | 40/41 | €56,426 | €101,499 | +€45,074 | +79.9% |
| Trade receivables | 40 | €3,641 | €6,644 | +€3,003 | +82.5% |
| Other amounts receivable | 41 | €52,785 | €94,856 | +€42,071 | +79.7% |
| Cash at bank and in hand | 54/58 | €191,673 | €36,537 | -€155,137 | -80.9% |
| Total equity and liabilities | 10/49 | €913,319 | €989,360 | +€76,041 | +8.3% |
| Equity | 10/15 | -€254,179 | -€62,046 | +€192,133 | +75.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€279,179 | -€87,046 | +€192,133 | +68.8% |
| Amounts payable | 17/49 | €1,167,498 | €1,051,406 | -€116,092 | -9.9% |
| Amounts payable after more than one year | 17 | €507,678 | €713,452 | +€205,774 | +40.5% |
| Financial debts | 170/4 | €507,678 | €713,452 | +€205,774 | +40.5% |
| Amounts payable within one year | 42/48 | €659,820 | €337,953 | -€321,866 | -48.8% |
| Current portion of amounts payable after more than one year | 42 | €64,664 | - | -€64,664 | |
| Trade debts | 44 | €112,410 | €106,351 | -€6,059 | -5.4% |
| Suppliers | 440/4 | €112,410 | €106,351 | -€6,059 | -5.4% |
| Taxes, remuneration and social security | 45 | €91,383 | €89,504 | -€1,878 | -2.1% |
| Taxes | 450/3 | €32,158 | €31,267 | -€891 | -2.8% |
| Remuneration and social security | 454/9 | €59,224 | €58,237 | -€987 | -1.7% |
| Other amounts payable | 47/48 | €391,364 | €142,098 | -€249,265 | -63.7% |
| Remuneration, social security and pensions | 62 | €296,020 | €373,697 | +€77,678 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €216,673 | €75,299 | -€141,374 | -65.2% |
| Other operating charges | 640/8 | €55,210 | €26,301 | -€28,909 | -52.4% |
| Gross operating margin | 9900 | €657,802 | €682,556 | +€24,754 | +3.8% |
| Operating profit (loss) | 9901 | €89,899 | €207,259 | +€117,360 | +130.5% |
| Financial income | 75/76B | €1,100 | €3,566 | +€2,466 | +224.2% |
| Recurring financial income | 75 | €1,100 | €3,566 | +€2,466 | +224.2% |
| Financial charges | 65/66B | €10,983 | €18,691 | +€7,708 | +70.2% |
| Recurring financial charges | 65 | €10,983 | €18,691 | +€7,708 | +70.2% |
| Profit (loss) for the period before taxes | 9903 | €80,016 | €192,133 | +€112,117 | +140.1% |
| Income taxes | 67/77 | €3,468 | - | -€3,468 | |
| Profit (loss) for the period | 9904 | €76,548 | €192,133 | +€115,585 | +151.0% |
| Profit (loss) for the period to be appropriated | 9905 | €76,548 | €192,133 | +€115,585 | +151.0% |
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 9 October 2026 via checked.be.