BLUE SISTA: what changed
BLUE SISTA
Largest movements
- Cash -€29,631
down €29,631 (-97.4%), from €30,421 to €790
mainly Receivables within one year (-€8,106) and Tax, wage and social debts (-€6,810)
- Receivables within one year +€8,106
up €8,106 (+96.7%), from €8,387 to €16,493
of which Other amounts receivable: +€16,493
- Deferred charges and accrued income -€548
no longer reported in 2025 (was €548)
- Tax, wage and social debts -€6,810
down €6,810 (-95.3%), from €7,144 to €334
- Other debts -€6,660
no longer reported in 2025 (was €6,660)
- Trade debts -€6,018
no longer reported in 2025 (was €6,018)
- Profit (loss) carried forward -€2,584
down €2,584 (-17.5%), from €14,789 to €12,205
- Gross operating margin -€23,914
down €23,914, from €19,941 to -€3,972
- Taxes -€4,255
down €4,255 (-97.0%), from €4,386 to €131
- Financial income +€1,524
up €1,524 (+15,236,500%), from €0 to €1,524
of which Non-recurring financial income: +€1,524
- Other operating charges -€766
no longer reported in 2025 (was €766)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,411 | €17,339 | -€22,073 | -56.0% |
| Fixed assets | 21/28 | €56 | €56 | = | 0.0% |
| Financial fixed assets | 28 | €56 | €56 | = | 0.0% |
| Current assets | 29/58 | €39,356 | €17,283 | -€22,073 | -56.1% |
| Amounts receivable within one year | 40/41 | €8,387 | €16,493 | +€8,106 | +96.7% |
| Trade receivables | 40 | €8,387 | - | -€8,387 | |
| Other amounts receivable | 41 | - | €16,493 | +€16,493 | |
| Cash at bank and in hand | 54/58 | €30,421 | €790 | -€29,631 | -97.4% |
| Deferred charges and accrued income | 490/1 | €548 | - | -€548 | |
| Total equity and liabilities | 10/49 | €39,411 | €17,339 | -€22,073 | -56.0% |
| Equity | 10/15 | €19,589 | €17,005 | -€2,584 | -13.2% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,789 | €12,205 | -€2,584 | -17.5% |
| Amounts payable | 17/49 | €19,822 | €334 | -€19,488 | -98.3% |
| Amounts payable within one year | 42/48 | €19,822 | €334 | -€19,488 | -98.3% |
| Trade debts | 44 | €6,018 | - | -€6,018 | |
| Suppliers | 440/4 | €6,018 | - | -€6,018 | |
| Taxes, remuneration and social security | 45 | €7,144 | €334 | -€6,810 | -95.3% |
| Taxes | 450/3 | €7,144 | €334 | -€6,810 | -95.3% |
| Other amounts payable | 47/48 | €6,660 | - | -€6,660 | |
| Other operating charges | 640/8 | €766 | - | -€766 | |
| Gross operating margin | 9900 | €19,941 | -€3,972 | -€23,914 | |
| Operating profit (loss) | 9901 | €19,175 | -€3,972 | -€23,147 | |
| Financial income | 75/76B | €0 | €1,524 | +€1,524 | +15,236,500% |
| Recurring financial income | 75 | €0 | €1,524 | +€1,524 | +15,236,500% |
| Non-recurring financial income | 76B | - | €1,524 | +€1,524 | |
| Financial charges | 65/66B | - | €4 | +€4 | |
| Recurring financial charges | 65 | - | €4 | +€4 | |
| Profit (loss) for the period before taxes | 9903 | €19,175 | -€2,453 | -€21,628 | |
| Income taxes | 67/77 | €4,386 | €131 | -€4,255 | -97.0% |
| Profit (loss) for the period | 9904 | €14,789 | -€2,584 | -€17,373 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,789 | -€2,584 | -€17,373 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.