100% SISTERS: 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.
100% SISTERS
Largest movements
- Cash +€133,734
up €133,734 (+133%), from €100,668 to €234,403
mainly Net result for the year (+€90,502) and Debts after one year (+€50,000)
- Receivables within one year +€46,792
up €46,792 (+114%), from €40,922 to €87,714
of which Trade receivables: +€49,181
- Tangible fixed assets -€9,554
down €9,554 (-25.8%), from €37,066 to €27,512
of which Plant, machinery and equipment: -€6,122
- Reserves +€61,502
up €61,502 (+167%), from €36,733 to €98,235
- Debts after one year +€50,000
new in 2025: €50,000
- Short-term financial debts -€50,000
no longer reported in 2025 (was €50,000)
- Tax, wage and social debts +€44,299
up €44,299 (+88.2%), from €50,243 to €94,542
of which Taxes: +€37,327
- Trade debts +€30,262
up €30,262 (+39.1%), from €77,467 to €107,728
- Write-downs -€76,330
no longer reported in 2025 (was €76,330)
- Staff costs -€48,048
down €48,048 (-29.5%), from €162,619 to €114,571
- Gross operating margin -€30,098
down €30,098 (-10.2%), from €294,344 to €264,246
- Provisions +€21,686
no longer reported in 2025 (was -€21,686)
- Taxes +€20,476
up €20,476 (+124%), from €16,547 to €37,023
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 | €469,392 | €633,555 | +€164,163 | +35.0% |
| Fixed assets | 21/28 | €39,325 | €28,546 | -€10,779 | -27.4% |
| Intangible fixed assets | 21 | €2,059 | €834 | -€1,225 | -59.5% |
| Tangible fixed assets | 22/27 | €37,066 | €27,512 | -€9,554 | -25.8% |
| Plant, machinery and equipment | 23 | €31,340 | €25,219 | -€6,122 | -19.5% |
| Furniture and vehicles | 24 | €5,725 | €2,293 | -€3,432 | -59.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €430,068 | €605,009 | +€174,942 | +40.7% |
| Stocks and contracts in progress | 3 | €281,232 | €279,806 | -€1,426 | -0.5% |
| Stocks | 30/36 | €281,232 | €279,806 | -€1,426 | -0.5% |
| Amounts receivable within one year | 40/41 | €40,922 | €87,714 | +€46,792 | +114% |
| Trade receivables | 40 | €14,422 | €63,603 | +€49,181 | +341% |
| Other amounts receivable | 41 | €26,500 | €24,111 | -€2,389 | -9.0% |
| Cash at bank and in hand | 54/58 | €100,668 | €234,403 | +€133,734 | +133% |
| Deferred charges and accrued income | 490/1 | €7,245 | €3,087 | -€4,158 | -57.4% |
| Total equity and liabilities | 10/49 | €469,392 | €633,555 | +€164,163 | +35.0% |
| Equity | 10/15 | €290,783 | €352,285 | +€61,502 | +21.2% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Reserves | 13 | €36,733 | €98,235 | +€61,502 | +167% |
| Distributable reserves | 133 | €36,733 | €98,235 | +€61,502 | +167% |
| Profit (loss) carried forward | 14 | €144,050 | €144,050 | = | 0.0% |
| Amounts payable | 17/49 | €178,609 | €281,270 | +€102,661 | +57.5% |
| Amounts payable after more than one year | 17 | - | €50,000 | +€50,000 | |
| Other amounts payable | 178/9 | - | €50,000 | +€50,000 | |
| Amounts payable within one year | 42/48 | €178,609 | €231,270 | +€52,661 | +29.5% |
| Financial debts | 43 | €50,000 | - | -€50,000 | |
| Credit institutions | 430/8 | €50,000 | - | -€50,000 | |
| Trade debts | 44 | €77,467 | €107,728 | +€30,262 | +39.1% |
| Suppliers | 440/4 | €77,467 | €107,728 | +€30,262 | +39.1% |
| Taxes, remuneration and social security | 45 | €50,243 | €94,542 | +€44,299 | +88.2% |
| Taxes | 450/3 | €39,624 | €76,950 | +€37,327 | +94.2% |
| Remuneration and social security | 454/9 | €10,619 | €17,591 | +€6,973 | +65.7% |
| Other amounts payable | 47/48 | €900 | €29,000 | +€28,100 | +3,122% |
| Non-recurring operating income | 76A | €4,665 | - | -€4,665 | |
| Remuneration, social security and pensions | 62 | €162,619 | €114,571 | -€48,048 | -29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,468 | €13,543 | -€1,925 | -12.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €76,330 | - | -€76,330 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€21,686 | - | +€21,686 | |
| Other operating charges | 640/8 | €2,360 | €3,707 | +€1,348 | +57.1% |
| Non-recurring operating charges | 66A | €2,840 | €127 | -€2,713 | -95.5% |
| Gross operating margin | 9900 | €294,344 | €264,246 | -€30,098 | -10.2% |
| Operating profit (loss) | 9901 | €56,413 | €132,297 | +€75,884 | +135% |
| Financial income | 75/76B | - | €193 | +€193 | |
| Recurring financial income | 75 | - | €193 | +€193 | |
| Financial charges | 65/66B | €5,133 | €4,966 | -€167 | -3.3% |
| Recurring financial charges | 65 | €5,133 | €4,966 | -€167 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €51,280 | €127,525 | +€76,245 | +149% |
| Income taxes | 67/77 | €16,547 | €37,023 | +€20,476 | +124% |
| Profit (loss) for the period | 9904 | €34,733 | €90,502 | +€55,769 | +161% |
| Profit (loss) for the period to be appropriated | 9905 | €34,733 | €90,502 | +€55,769 | +161% |
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 28 October 2026 via checked.be.