SISTER B: 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.
SISTER B
Largest movements
- Tangible fixed assets -€2,903
down €2,903 (-40.1%), from €7,246 to €4,343
of which Furniture and vehicles: -€2,833
- Receivables within one year +€2,468
up €2,468 (+779%), from €317 to €2,785
- Cash +€491
up €491 (+53.3%), from €920 to €1,411
mainly Other debts (+€4,772) and Depreciation (+€2,903)
- Stocks and contracts +€153
up €153 (+6.3%), from €2,414 to €2,568
- Profit (loss) carried forward -€7,668
down €7,668 (-34.0%), from -€22,538 to -€30,206
- Other debts +€4,772
up €4,772 (+204%), from €2,338 to €7,110
- Trade debts +€2,664
up €2,664 (+53.7%), from €4,958 to €7,621
- Accrued charges and deferred income +€1,000
up €1,000 (+40.0%), from €2,500 to €3,500
- Tax, wage and social debts -€559
down €559 (-10.2%), from €5,494 to €4,935
of which Taxes: -€559
- Gross operating margin -€13,312
down €13,312, from €12,992 to -€320
- Other operating charges -€1,311
down €1,311 (-37.4%), from €3,507 to €2,196
- Depreciation +€1,218
up €1,218 (+72.3%), from €1,685 to €2,903
- Staff costs -€1,065
down €1,065 (-85.1%), from €1,251 to €186
- Financial charges +€193
up €193 (+10.3%), from €1,870 to €2,063
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,352 | €11,561 | +€209 | +1.8% |
| Fixed assets | 21/28 | €7,701 | €4,798 | -€2,903 | -37.7% |
| Tangible fixed assets | 22/27 | €7,246 | €4,343 | -€2,903 | -40.1% |
| Plant, machinery and equipment | 23 | €236 | €166 | -€70 | -29.7% |
| Furniture and vehicles | 24 | €7,010 | €4,177 | -€2,833 | -40.4% |
| Financial fixed assets | 28 | €455 | €455 | = | 0.0% |
| Current assets | 29/58 | €3,651 | €6,763 | +€3,112 | +85.2% |
| Stocks and contracts in progress | 3 | €2,414 | €2,568 | +€153 | +6.3% |
| Stocks | 30/36 | €2,414 | €2,568 | +€153 | +6.3% |
| Amounts receivable within one year | 40/41 | €317 | €2,785 | +€2,468 | +779% |
| Trade receivables | 40 | €317 | €2,785 | +€2,468 | +779% |
| Cash at bank and in hand | 54/58 | €920 | €1,411 | +€491 | +53.3% |
| Total equity and liabilities | 10/49 | €11,352 | €11,561 | +€209 | +1.8% |
| Equity | 10/15 | -€3,938 | -€11,606 | -€7,668 | -195% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,538 | -€30,206 | -€7,668 | -34.0% |
| Amounts payable | 17/49 | €15,290 | €23,166 | +€7,876 | +51.5% |
| Amounts payable within one year | 42/48 | €12,790 | €19,666 | +€6,876 | +53.8% |
| Trade debts | 44 | €4,958 | €7,621 | +€2,664 | +53.7% |
| Suppliers | 440/4 | €4,958 | €7,621 | +€2,664 | +53.7% |
| Taxes, remuneration and social security | 45 | €5,494 | €4,935 | -€559 | -10.2% |
| Taxes | 450/3 | €2,770 | €2,211 | -€559 | -20.2% |
| Remuneration and social security | 454/9 | €2,724 | €2,724 | = | 0.0% |
| Other amounts payable | 47/48 | €2,338 | €7,110 | +€4,772 | +204% |
| Accrued charges and deferred income | 492/3 | €2,500 | €3,500 | +€1,000 | +40.0% |
| Remuneration, social security and pensions | 62 | €1,251 | €186 | -€1,065 | -85.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,685 | €2,903 | +€1,218 | +72.3% |
| Other operating charges | 640/8 | €3,507 | €2,196 | -€1,311 | -37.4% |
| Gross operating margin | 9900 | €12,992 | -€320 | -€13,312 | |
| Operating profit (loss) | 9901 | €6,550 | -€5,605 | -€12,155 | |
| Financial charges | 65/66B | €1,870 | €2,063 | +€193 | +10.3% |
| Recurring financial charges | 65 | €1,870 | €2,063 | +€193 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €4,680 | -€7,668 | -€12,347 | |
| Profit (loss) for the period | 9904 | €4,680 | -€7,668 | -€12,347 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,680 | -€7,668 | -€12,347 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.