SISTAR: 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.
SISTAR
Largest movements
- Receivables within one year +€14,791
up €14,791 (+38.6%), from €38,362 to €53,154
of which Trade receivables: +€18,303
- Cash -€3,935
down €3,935 (-26.7%), from €14,722 to €10,788
mainly Receivables within one year (-€14,791) and Trade debts (-€2,511)
- Tangible fixed assets -€926
down €926 (-45.6%), from €2,029 to €1,103
of which Plant, machinery and equipment: -€781
- Profit (loss) carried forward +€10,091
up €10,091 (+24.4%), from €41,378 to €51,469
- Trade debts -€2,511
down €2,511 (-36.3%), from €6,925 to €4,414
- Tax, wage and social debts +€1,023
up €1,023 (+48.2%), from €2,120 to €3,143
- Other debts +€1,019
new in 2026: €1,019
- Gross operating margin +€1,972
up €1,972 (+15.3%), from €12,852 to €14,824
- Financial charges -€473
down €473 (-38.1%), from €1,241 to €768
- Staff costs +€404
new in 2026: €404
- Taxes +€403
up €403 (+19.0%), from €2,120 to €2,523
- Depreciation -€189
down €189 (-16.9%), from €1,115 to €926
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,423 | €65,045 | +€9,622 | +17.4% |
| Fixed assets | 21/28 | €2,029 | €1,103 | -€926 | -45.6% |
| Tangible fixed assets | 22/27 | €2,029 | €1,103 | -€926 | -45.6% |
| Plant, machinery and equipment | 23 | €1,682 | €901 | -€781 | -46.4% |
| Furniture and vehicles | 24 | €348 | €203 | -€145 | -41.7% |
| Current assets | 29/58 | €53,394 | €63,942 | +€10,548 | +19.8% |
| Amounts receivable within one year | 40/41 | €38,362 | €53,154 | +€14,791 | +38.6% |
| Trade receivables | 40 | €26,945 | €45,249 | +€18,303 | +67.9% |
| Other amounts receivable | 41 | €11,417 | €7,905 | -€3,512 | -30.8% |
| Cash at bank and in hand | 54/58 | €14,722 | €10,788 | -€3,935 | -26.7% |
| Deferred charges and accrued income | 490/1 | €309 | - | -€309 | |
| Total equity and liabilities | 10/49 | €55,423 | €65,045 | +€9,622 | +17.4% |
| Equity | 10/15 | €46,378 | €56,469 | +€10,091 | +21.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,378 | €51,469 | +€10,091 | +24.4% |
| Amounts payable | 17/49 | €9,045 | €8,576 | -€469 | -5.2% |
| Amounts payable within one year | 42/48 | €9,045 | €8,576 | -€469 | -5.2% |
| Trade debts | 44 | €6,925 | €4,414 | -€2,511 | -36.3% |
| Suppliers | 440/4 | €6,925 | €4,414 | -€2,511 | -36.3% |
| Taxes, remuneration and social security | 45 | €2,120 | €3,143 | +€1,023 | +48.2% |
| Taxes | 450/3 | €2,120 | €3,143 | +€1,023 | +48.2% |
| Other amounts payable | 47/48 | - | €1,019 | +€1,019 | |
| Remuneration, social security and pensions | 62 | - | €404 | +€404 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,115 | €926 | -€189 | -16.9% |
| Other operating charges | 640/8 | - | €127 | +€127 | |
| Gross operating margin | 9900 | €12,852 | €14,824 | +€1,972 | +15.3% |
| Operating profit (loss) | 9901 | €11,737 | €13,367 | +€1,630 | +13.9% |
| Financial income | 75/76B | €20 | €15 | -€5 | -26.0% |
| Recurring financial income | 75 | €20 | €15 | -€5 | -26.0% |
| Financial charges | 65/66B | €1,241 | €768 | -€473 | -38.1% |
| Recurring financial charges | 65 | €1,241 | €768 | -€473 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €10,517 | €12,614 | +€2,097 | +19.9% |
| Income taxes | 67/77 | €2,120 | €2,523 | +€403 | +19.0% |
| Profit (loss) for the period | 9904 | €8,397 | €10,091 | +€1,695 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,397 | €10,091 | +€1,695 | +20.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.