MEGABOWLING: 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.
MEGABOWLING
Largest movements
- Tangible fixed assets +€637,434
up €637,434 (+91.2%), from €698,846 to €1.3m
of which Other tangible fixed assets: +€674,442
- Cash +€129,364
up €129,364 (+51.8%), from €249,701 to €379,064
mainly Debts after one year (+€398,810) and Trade debts (+€350,163)
- Receivables within one year -€65,840
down €65,840 (-53.3%), from €123,416 to €57,576
of which Other amounts receivable: -€52,436
- Debts after one year +€398,810
new in 2025: €398,810
- Trade debts +€350,163
up €350,163 (+225%), from €155,870 to €506,033
- Other debts -€140,000
down €140,000 (-58.3%), from €240,000 to €100,000
- Current portion of long-term debt +€71,429
up €71,429, from €0 to €71,429
- Profit (loss) carried forward +€38,406
up €38,406 (+7.1%), from €540,924 to €579,330
- Gross operating margin -€77,323
down €77,323 (-20.4%), from €378,226 to €300,903
- Depreciation +€28,460
up €28,460 (+23.0%), from €123,786 to €152,246
- Financial charges +€4,770
up €4,770 (+714%), from €668 to €5,437
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 | €1,089,466 | €1,809,064 | +€719,599 | +66.1% |
| Fixed assets | 21/28 | €704,153 | €1,345,842 | +€641,689 | +91.1% |
| Intangible fixed assets | 21 | €5,306 | €9,561 | +€4,255 | +80.2% |
| Tangible fixed assets | 22/27 | €698,846 | €1,336,280 | +€637,434 | +91.2% |
| Plant, machinery and equipment | 23 | €281,174 | €244,166 | -€37,008 | -13.2% |
| Other tangible fixed assets | 26 | €417,672 | €1,092,114 | +€674,442 | +161% |
| Current assets | 29/58 | €385,313 | €463,223 | +€77,910 | +20.2% |
| Stocks and contracts in progress | 3 | €9,439 | €24,531 | +€15,092 | +160% |
| Stocks | 30/36 | €9,439 | €24,531 | +€15,092 | +160% |
| Amounts receivable within one year | 40/41 | €123,416 | €57,576 | -€65,840 | -53.3% |
| Trade receivables | 40 | €48,895 | €35,491 | -€13,404 | -27.4% |
| Other amounts receivable | 41 | €74,522 | €22,085 | -€52,436 | -70.4% |
| Cash at bank and in hand | 54/58 | €249,701 | €379,064 | +€129,364 | +51.8% |
| Deferred charges and accrued income | 490/1 | €2,757 | €2,051 | -€706 | -25.6% |
| Total equity and liabilities | 10/49 | €1,089,466 | €1,809,064 | +€719,599 | +66.1% |
| Equity | 10/15 | €665,924 | €704,330 | +€38,406 | +5.8% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €62,500 | €62,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €540,924 | €579,330 | +€38,406 | +7.1% |
| Amounts payable | 17/49 | €423,541 | €1,104,734 | +€681,193 | +161% |
| Amounts payable after more than one year | 17 | - | €398,810 | +€398,810 | |
| Financial debts | 170/4 | - | €398,810 | +€398,810 | |
| Amounts payable within one year | 42/48 | €419,986 | €705,925 | +€285,939 | +68.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | €71,429 | +€71,429 | |
| Trade debts | 44 | €155,870 | €506,033 | +€350,163 | +225% |
| Suppliers | 440/4 | €155,870 | €506,033 | +€350,163 | +225% |
| Advances received on contracts in progress | 46 | €23,116 | €28,463 | +€5,347 | +23.1% |
| Taxes, remuneration and social security | 45 | €1,000 | €0 | -€1,000 | -100% |
| Taxes | 450/3 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts payable | 47/48 | €240,000 | €100,000 | -€140,000 | -58.3% |
| Accrued charges and deferred income | 492/3 | €3,556 | €0 | -€3,556 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,786 | €152,246 | +€28,460 | +23.0% |
| Other operating charges | 640/8 | €4,352 | €4,879 | +€527 | +12.1% |
| Gross operating margin | 9900 | €378,226 | €300,903 | -€77,323 | -20.4% |
| Operating profit (loss) | 9901 | €250,088 | €143,778 | -€106,310 | -42.5% |
| Financial income | 75/76B | €0 | €64 | +€64 | |
| Recurring financial income | 75 | €0 | €64 | +€64 | |
| Financial charges | 65/66B | €668 | €5,437 | +€4,770 | +714% |
| Recurring financial charges | 65 | €668 | €5,437 | +€4,770 | +714% |
| Profit (loss) for the period before taxes | 9903 | €249,420 | €138,405 | -€111,015 | -44.5% |
| Income taxes | 67/77 | €979 | -€1 | -€980 | |
| Profit (loss) for the period | 9904 | €248,441 | €138,406 | -€110,035 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €248,441 | €138,406 | -€110,035 | -44.3% |
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 14 October 2026 via checked.be.