BISON PRODUCTS: 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.
BISON PRODUCTS
Largest movements
- Stocks and contracts +€21,203
up €21,203 (+11.9%), from €177,701 to €198,904
- Receivables within one year -€19,011
down €19,011 (-8.5%), from €223,933 to €204,922
- Receivables after one year -€17,544
down €17,544 (-58.3%), from €30,080 to €12,536
- Tangible fixed assets +€15,720
up €15,720 (+5.8%), from €269,495 to €285,215
of which Furniture and vehicles: +€50,321
- Deferred charges and accrued income -€15,089
no longer reported in 2025 (was €15,089)
- Accrued charges and deferred income -€24,969
down €24,969 (-10.0%), from €249,146 to €224,177
- Trade debts +€14,140
up €14,140 (+41.9%), from €33,775 to €47,915
- Short-term financial debts -€10,080
no longer reported in 2025 (was €10,080)
- Other debts -€8,526
down €8,526 (-33.8%), from €25,222 to €16,696
- Staff costs -€12,077
down €12,077 (-26.5%), from €45,588 to €33,511
- Write-downs +€10,024
up €10,024 (+133%), from €7,520 to €17,544
- Purchases and services +€8,611
up €8,611 (+5.5%), from €156,974 to €165,585
- Turnover +€3,359
up €3,359 (+1.6%), from €208,037 to €211,396
- Gross operating margin -€2,424
down €2,424 (-2.1%), from €115,039 to €112,615
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 | €718,353 | €706,217 | -€12,136 | -1.7% |
| Fixed assets | 21/28 | €271,060 | €285,613 | +€14,553 | +5.4% |
| Tangible fixed assets | 22/27 | €269,495 | €285,215 | +€15,720 | +5.8% |
| Land and buildings | 22 | €8,356 | €8,356 | = | 0.0% |
| Plant, machinery and equipment | 23 | €156,737 | €129,129 | -€27,608 | -17.6% |
| Furniture and vehicles | 24 | €7,560 | €57,881 | +€50,321 | +666% |
| Leasing and similar rights | 25 | €96,842 | €89,849 | -€6,993 | -7.2% |
| Financial fixed assets | 28 | €1,565 | €398 | -€1,167 | -74.6% |
| Current assets | 29/58 | €447,293 | €420,604 | -€26,689 | -6.0% |
| Amounts receivable after more than one year | 29 | €30,080 | €12,536 | -€17,544 | -58.3% |
| Other amounts receivable | 291 | €30,080 | €12,536 | -€17,544 | -58.3% |
| Stocks and contracts in progress | 3 | €177,701 | €198,904 | +€21,203 | +11.9% |
| Stocks | 30/36 | €177,701 | €198,904 | +€21,203 | +11.9% |
| Amounts receivable within one year | 40/41 | €223,933 | €204,922 | -€19,011 | -8.5% |
| Trade receivables | 40 | €223,933 | €204,922 | -€19,011 | -8.5% |
| Cash at bank and in hand | 54/58 | €490 | €4,242 | +€3,752 | +766% |
| Deferred charges and accrued income | 490/1 | €15,089 | - | -€15,089 | |
| Total equity and liabilities | 10/49 | €718,353 | €706,217 | -€12,136 | -1.7% |
| Equity | 10/15 | €90,056 | €96,636 | +€6,580 | +7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,596 | €76,176 | +€6,580 | +9.5% |
| Amounts payable | 17/49 | €628,297 | €609,581 | -€18,716 | -3.0% |
| Amounts payable after more than one year | 17 | €244,158 | €251,063 | +€6,905 | +2.8% |
| Financial debts | 170/4 | €119,169 | €116,378 | -€2,791 | -2.3% |
| Other amounts payable | 178/9 | €124,989 | €134,685 | +€9,696 | +7.8% |
| Amounts payable within one year | 42/48 | €134,993 | €134,341 | -€652 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €46,112 | €51,754 | +€5,642 | +12.2% |
| Financial debts | 43 | €10,080 | - | -€10,080 | |
| Credit institutions | 430/8 | €10,080 | - | -€10,080 | |
| Trade debts | 44 | €33,775 | €47,915 | +€14,140 | +41.9% |
| Suppliers | 440/4 | €33,775 | €47,915 | +€14,140 | +41.9% |
| Advances received on contracts in progress | 46 | €1,714 | - | -€1,714 | |
| Taxes, remuneration and social security | 45 | €18,090 | €17,976 | -€114 | -0.6% |
| Taxes | 450/3 | €2,643 | €2,483 | -€160 | -6.1% |
| Remuneration and social security | 454/9 | €15,447 | €15,493 | +€46 | +0.3% |
| Other amounts payable | 47/48 | €25,222 | €16,696 | -€8,526 | -33.8% |
| Accrued charges and deferred income | 492/3 | €249,146 | €224,177 | -€24,969 | -10.0% |
| Turnover | 70 | €208,037 | €211,396 | +€3,359 | +1.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €156,974 | €165,585 | +€8,611 | +5.5% |
| Remuneration, social security and pensions | 62 | €45,588 | €33,511 | -€12,077 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,687 | €39,820 | +€1,133 | +2.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,520 | €17,544 | +€10,024 | +133% |
| Other operating charges | 640/8 | €2,263 | €2,137 | -€126 | -5.6% |
| Gross operating margin | 9900 | €115,039 | €112,615 | -€2,424 | -2.1% |
| Operating profit (loss) | 9901 | €20,981 | €19,603 | -€1,378 | -6.6% |
| Financial charges | 65/66B | €15,135 | €13,023 | -€2,112 | -14.0% |
| Recurring financial charges | 65 | €15,135 | €11,857 | -€3,278 | -21.7% |
| Non-recurring financial charges | 66B | - | €1,166 | +€1,166 | |
| Profit (loss) for the period before taxes | 9903 | €5,846 | €6,580 | +€734 | +12.6% |
| Profit (loss) for the period | 9904 | €5,846 | €6,580 | +€734 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,846 | €6,580 | +€734 | +12.6% |
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 21 October 2026 via checked.be.