by SISTER’S: what changed
by SISTER’S
Largest movements
- Cash -€6,663
down €6,663 (-69.5%), from €9,592 to €2,928
mainly Net result for the year (-€8,038) and Other debts (-€2,784)
- Tangible fixed assets -€4,257
down €4,257 (-36.0%), from €11,835 to €7,579
- Stocks and contracts -€2,473
down €2,473 (-17.7%), from €13,938 to €11,466
- Intangible fixed assets -€1,975
down €1,975 (-50.0%), from €3,950 to €1,975
- Financial fixed assets +€1,314
new in 2025: €1,314
- Profit (loss) carried forward -€8,038
down €8,038 (-10.3%), from -€77,840 to -€85,879
- Other debts -€2,784
down €2,784 (-3.1%), from €89,537 to €86,753
- Tax, wage and social debts -€2,407
down €2,407 (-37.5%), from €6,423 to €4,016
of which Taxes: -€3,992
- Trade debts -€667
down €667 (-2.7%), from €24,741 to €24,074
- Gross operating margin -€32,353
down €32,353 (-99.4%), from €32,558 to €205
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 | €42,863 | €28,966 | -€13,897 | -32.4% |
| Fixed assets | 21/28 | €15,785 | €10,868 | -€4,918 | -31.2% |
| Intangible fixed assets | 21 | €3,950 | €1,975 | -€1,975 | -50.0% |
| Tangible fixed assets | 22/27 | €11,835 | €7,579 | -€4,257 | -36.0% |
| Land and buildings | 22 | €900 | €600 | -€300 | -33.3% |
| Plant, machinery and equipment | 23 | €6,419 | €4,479 | -€1,940 | -30.2% |
| Furniture and vehicles | 24 | €4,516 | €2,500 | -€2,016 | -44.6% |
| Financial fixed assets | 28 | - | €1,314 | +€1,314 | |
| Current assets | 29/58 | €27,077 | €18,098 | -€8,979 | -33.2% |
| Stocks and contracts in progress | 3 | €13,938 | €11,466 | -€2,473 | -17.7% |
| Stocks | 30/36 | €13,938 | €11,466 | -€2,473 | -17.7% |
| Amounts receivable within one year | 40/41 | €3,548 | €3,643 | +€95 | +2.7% |
| Trade receivables | 40 | €3,548 | €3,364 | -€183 | -5.2% |
| Other amounts receivable | 41 | - | €279 | +€279 | |
| Cash at bank and in hand | 54/58 | €9,592 | €2,928 | -€6,663 | -69.5% |
| Deferred charges and accrued income | 490/1 | - | €61 | +€61 | |
| Total equity and liabilities | 10/49 | €42,863 | €28,966 | -€13,897 | -32.4% |
| Equity | 10/15 | -€77,839 | -€85,878 | -€8,038 | -10.3% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,840 | -€85,879 | -€8,038 | -10.3% |
| Amounts payable | 17/49 | €120,702 | €114,843 | -€5,859 | -4.9% |
| Amounts payable within one year | 42/48 | €120,702 | €114,843 | -€5,859 | -4.9% |
| Trade debts | 44 | €24,741 | €24,074 | -€667 | -2.7% |
| Suppliers | 440/4 | €24,741 | €24,074 | -€667 | -2.7% |
| Taxes, remuneration and social security | 45 | €6,423 | €4,016 | -€2,407 | -37.5% |
| Taxes | 450/3 | €6,423 | €2,432 | -€3,992 | -62.1% |
| Remuneration and social security | 454/9 | - | €1,584 | +€1,584 | |
| Other amounts payable | 47/48 | €89,537 | €86,753 | -€2,784 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,232 | €6,232 | = | 0.0% |
| Other operating charges | 640/8 | €1,810 | €1,569 | -€241 | -13.3% |
| Gross operating margin | 9900 | €32,558 | €205 | -€32,353 | -99.4% |
| Operating profit (loss) | 9901 | €24,517 | -€7,595 | -€32,112 | |
| Financial charges | 65/66B | €719 | €443 | -€276 | -38.3% |
| Recurring financial charges | 65 | €719 | €443 | -€276 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €23,798 | -€8,038 | -€31,837 | |
| Income taxes | 67/77 | €194 | - | -€194 | |
| Profit (loss) for the period | 9904 | €23,604 | -€8,038 | -€31,643 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,604 | -€8,038 | -€31,643 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.