Studieburo Bisson: 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.
Studieburo Bisson
Largest movements
- Receivables within one year -€20,271
down €20,271 (-35.2%), from €57,543 to €37,271
of which Trade receivables: -€21,771
- Cash +€15,946
up €15,946 (+113.6%), from €14,041 to €29,987
mainly Receivables within one year (+€20,271) and Debts after one year (+€8,694)
- Deferred charges and accrued income +€6,178
up €6,178 (+44.2%), from €13,975 to €20,153
- Tangible fixed assets +€1,492
up €1,492 (+15.3%), from €9,741 to €11,233
of which Plant, machinery and equipment: +€1,905
- Debts after one year +€8,694
new in 2025: €8,694
- Trade debts -€7,349
down €7,349 (-84.3%), from €8,719 to €1,370
- Current portion of long-term debt +€2,798
up €2,798 (+127.4%), from €2,197 to €4,995
- Tax, wage and social debts +€1,810
up €1,810 (+12.3%), from €14,657 to €16,468
- Gross operating margin -€28,806
down €28,806 (-88.3%), from €32,632 to €3,826
- Taxes -€8,379
down €8,379 (-92.9%), from €9,017 to €638
- Financial charges +€719
up €719 (+64.2%), from €1,120 to €1,839
- Depreciation +€577
up €577 (+49.0%), from €1,178 to €1,756
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 | €122,544 | €126,182 | +€3,638 | +3.0% |
| Fixed assets | 21/28 | €9,991 | €11,483 | +€1,492 | +14.9% |
| Tangible fixed assets | 22/27 | €9,741 | €11,233 | +€1,492 | +15.3% |
| Plant, machinery and equipment | 23 | €8,675 | €10,580 | +€1,905 | +22.0% |
| Furniture and vehicles | 24 | €1,066 | €653 | -€413 | -38.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €112,553 | €114,699 | +€2,146 | +1.9% |
| Amounts receivable within one year | 40/41 | €57,543 | €37,271 | -€20,271 | -35.2% |
| Trade receivables | 40 | €56,288 | €34,516 | -€21,771 | -38.7% |
| Other amounts receivable | 41 | €1,255 | €2,755 | +€1,500 | +119.5% |
| Current investments | 50/53 | €26,995 | €27,287 | +€293 | +1.1% |
| Cash at bank and in hand | 54/58 | €14,041 | €29,987 | +€15,946 | +113.6% |
| Deferred charges and accrued income | 490/1 | €13,975 | €20,153 | +€6,178 | +44.2% |
| Total equity and liabilities | 10/49 | €122,544 | €126,182 | +€3,638 | +3.0% |
| Equity | 10/15 | €85,509 | €84,382 | -€1,127 | -1.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €79,309 | €78,182 | -€1,127 | -1.4% |
| Distributable reserves | 133 | €79,309 | €78,182 | -€1,127 | -1.4% |
| Amounts payable | 17/49 | €37,035 | €41,800 | +€4,765 | +12.9% |
| Amounts payable after more than one year | 17 | - | €8,694 | +€8,694 | |
| Financial debts | 170/4 | - | €8,694 | +€8,694 | |
| Amounts payable within one year | 42/48 | €37,035 | €33,106 | -€3,929 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €2,197 | €4,995 | +€2,798 | +127.4% |
| Trade debts | 44 | €8,719 | €1,370 | -€7,349 | -84.3% |
| Suppliers | 440/4 | €8,719 | €1,370 | -€7,349 | -84.3% |
| Taxes, remuneration and social security | 45 | €14,657 | €16,468 | +€1,810 | +12.3% |
| Taxes | 450/3 | €14,657 | €16,468 | +€1,810 | +12.3% |
| Other amounts payable | 47/48 | €11,462 | €10,274 | -€1,188 | -10.4% |
| Remuneration, social security and pensions | 62 | €40 | - | -€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,178 | €1,756 | +€577 | +49.0% |
| Other operating charges | 640/8 | €787 | €776 | -€11 | -1.4% |
| Gross operating margin | 9900 | €32,632 | €3,826 | -€28,806 | -88.3% |
| Operating profit (loss) | 9901 | €30,627 | €1,294 | -€29,333 | -95.8% |
| Financial income | 75/76B | €55 | €55 | +€1 | +1.3% |
| Recurring financial income | 75 | €55 | €55 | +€1 | +1.3% |
| Financial charges | 65/66B | €1,120 | €1,839 | +€719 | +64.2% |
| Recurring financial charges | 65 | €1,120 | €1,839 | +€719 | +64.2% |
| Profit (loss) for the period before taxes | 9903 | €29,562 | -€490 | -€30,052 | |
| Income taxes | 67/77 | €9,017 | €638 | -€8,379 | -92.9% |
| Profit (loss) for the period | 9904 | €20,545 | -€1,127 | -€21,672 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,545 | -€1,127 | -€21,672 |
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.