Sister-Sister: what changed
Sister-Sister
Largest movements
- Cash -€31,181
down €31,181 (-33.3%), from €93,725 to €62,545
mainly Tax, wage and social debts (-€14,197) and Net result for the year (-€13,368)
- Tangible fixed assets +€7,568
up €7,568 (+113%), from €6,673 to €14,241
of which Land and buildings: +€4,088
- Receivables within one year -€3,805
down €3,805 (-72.7%), from €5,231 to €1,426
- Tax, wage and social debts -€14,197
no longer reported in 2025 (was €14,197)
- Profit (loss) carried forward -€13,368
down €13,368 (-14.5%), from €92,349 to €78,982
- Debts after one year -€5,774
no longer reported in 2025 (was €5,774)
- Trade debts +€5,557
new in 2025: €5,557
- Staff costs +€56,007
up €56,007 (+65.3%), from €85,757 to €141,764
- Taxes -€16,587
down €16,587, from €14,670 to -€1,917
- Gross operating margin -€7,960
down €7,960 (-5.6%), from €141,266 to €133,306
- Depreciation -€6,135
down €6,135 (-68.0%), from €9,022 to €2,887
- Other operating charges +€2,376
up €2,376 (+496%), from €479 to €2,856
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 | €122,757 | €94,976 | -€27,781 | -22.6% |
| Fixed assets | 21/28 | €6,673 | €14,241 | +€7,568 | +113% |
| Tangible fixed assets | 22/27 | €6,673 | €14,241 | +€7,568 | +113% |
| Land and buildings | 22 | €3,361 | €7,448 | +€4,088 | +122% |
| Plant, machinery and equipment | 23 | €3,313 | €6,793 | +€3,480 | +105% |
| Current assets | 29/58 | €116,084 | €80,734 | -€35,350 | -30.5% |
| Stocks and contracts in progress | 3 | €17,128 | €16,764 | -€364 | -2.1% |
| Stocks | 30/36 | €17,128 | €16,764 | -€364 | -2.1% |
| Amounts receivable within one year | 40/41 | €5,231 | €1,426 | -€3,805 | -72.7% |
| Other amounts receivable | 41 | €5,231 | €1,426 | -€3,805 | -72.7% |
| Cash at bank and in hand | 54/58 | €93,725 | €62,545 | -€31,181 | -33.3% |
| Total equity and liabilities | 10/49 | €122,757 | €94,976 | -€27,781 | -22.6% |
| Equity | 10/15 | €94,549 | €81,182 | -€13,368 | -14.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Legal reserve | 130 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,349 | €78,982 | -€13,368 | -14.5% |
| Amounts payable | 17/49 | €28,208 | €13,794 | -€14,414 | -51.1% |
| Amounts payable after more than one year | 17 | €5,774 | - | -€5,774 | |
| Other amounts payable | 178/9 | €5,774 | - | -€5,774 | |
| Amounts payable within one year | 42/48 | €22,434 | €13,794 | -€8,640 | -38.5% |
| Trade debts | 44 | - | €5,557 | +€5,557 | |
| Suppliers | 440/4 | - | €5,557 | +€5,557 | |
| Taxes, remuneration and social security | 45 | €14,197 | - | -€14,197 | |
| Taxes | 450/3 | €14,197 | - | -€14,197 | |
| Other amounts payable | 47/48 | €8,237 | €8,237 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €85,757 | €141,764 | +€56,007 | +65.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,022 | €2,887 | -€6,135 | -68.0% |
| Other operating charges | 640/8 | €479 | €2,856 | +€2,376 | +496% |
| Gross operating margin | 9900 | €141,266 | €133,306 | -€7,960 | -5.6% |
| Operating profit (loss) | 9901 | €46,008 | -€14,200 | -€60,208 | |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €403 | €1,085 | +€682 | +169% |
| Recurring financial charges | 65 | €403 | €1,085 | +€682 | +169% |
| Profit (loss) for the period before taxes | 9903 | €45,620 | -€15,285 | -€60,905 | |
| Income taxes | 67/77 | €14,670 | -€1,917 | -€16,587 | |
| Profit (loss) for the period | 9904 | €30,950 | -€13,368 | -€44,318 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,950 | -€13,368 | -€44,318 |
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.