Bison Coders: 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.
Bison Coders
Largest movements
- Receivables within one year -€64,586
down €64,586 (-36.6%), from €176,437 to €111,850
of which Other amounts receivable: -€44,621
- Reserves -€41,688
down €41,688 (-32.3%), from €129,235 to €87,547
- Tax, wage and social debts -€13,673
down €13,673 (-48.3%), from €28,329 to €14,655
- Trade debts -€7,787
down €7,787 (-55.3%), from €14,071 to €6,285
- Gross operating margin -€83,441
down €83,441, from €44,594 to -€38,846
- Taxes -€14,655
no longer reported in 2025 (was €14,655)
- Financial charges +€7,779
up €7,779 (+477.5%), from €1,629 to €9,408
- Financial income -€1,294
down €1,294 (-15.2%), from €8,510 to €7,217
- Other operating charges +€585
up €585 (+906.9%), from €65 to €650
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 | €177,592 | €111,910 | -€65,681 | -37.0% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €177,592 | €111,910 | -€65,681 | -37.0% |
| Amounts receivable within one year | 40/41 | €176,437 | €111,850 | -€64,586 | -36.6% |
| Trade receivables | 40 | €19,965 | - | -€19,965 | |
| Other amounts receivable | 41 | €156,472 | €111,850 | -€44,621 | -28.5% |
| Cash at bank and in hand | 54/58 | - | €60 | +€60 | |
| Deferred charges and accrued income | 490/1 | €1,155 | - | -€1,155 | |
| Total equity and liabilities | 10/49 | €177,592 | €111,910 | -€65,681 | -37.0% |
| Equity | 10/15 | €132,235 | €90,547 | -€41,688 | -31.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €129,235 | €87,547 | -€41,688 | -32.3% |
| Distributable reserves | 133 | €129,235 | €87,547 | -€41,688 | -32.3% |
| Amounts payable | 17/49 | €45,357 | €21,363 | -€23,994 | -52.9% |
| Amounts payable within one year | 42/48 | €43,624 | €20,940 | -€22,684 | -52.0% |
| Financial debts | 43 | €1,224 | - | -€1,224 | |
| Credit institutions | 430/8 | €1,224 | - | -€1,224 | |
| Trade debts | 44 | €14,071 | €6,285 | -€7,787 | -55.3% |
| Suppliers | 440/4 | €14,071 | €6,285 | -€7,787 | -55.3% |
| Taxes, remuneration and social security | 45 | €28,329 | €14,655 | -€13,673 | -48.3% |
| Taxes | 450/3 | €28,329 | €14,655 | -€13,673 | -48.3% |
| Accrued charges and deferred income | 492/3 | €1,733 | €423 | -€1,310 | -75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191 | - | -€191 | |
| Other operating charges | 640/8 | €65 | €650 | +€585 | +906.9% |
| Gross operating margin | 9900 | €44,594 | -€38,846 | -€83,441 | |
| Operating profit (loss) | 9901 | €44,338 | -€39,496 | -€83,834 | |
| Financial income | 75/76B | €8,510 | €7,217 | -€1,294 | -15.2% |
| Recurring financial income | 75 | €8,510 | €7,217 | -€1,294 | -15.2% |
| Financial charges | 65/66B | €1,629 | €9,408 | +€7,779 | +477.5% |
| Recurring financial charges | 65 | €1,629 | €9,408 | +€7,779 | +477.5% |
| Profit (loss) for the period before taxes | 9903 | €51,220 | -€41,688 | -€92,907 | |
| Income taxes | 67/77 | €14,655 | - | -€14,655 | |
| Profit (loss) for the period | 9904 | €36,564 | -€41,688 | -€78,252 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,564 | -€41,688 | -€78,252 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.