SISTERS F: 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.
SISTERS F
Largest movements
- Cash -€4,596
down €4,596 (-21.8%), from €21,118 to €16,523
mainly Net result for the year (-€12,139) and Other debts (-€4,328)
- Receivables within one year -€2,744
down €2,744 (-75.4%), from €3,640 to €896
- Intangible fixed assets -€2,500
down €2,500 (-11.3%), from €22,137 to €19,637
- Stocks and contracts +€1,447
new in 2025: €1,447
- Profit (loss) carried forward -€12,139
down €12,139, from €9,255 to -€2,884
- Trade debts +€9,606
up €9,606 (+232%), from €4,132 to €13,738
- Other debts -€4,328
down €4,328 (-15.5%), from €27,856 to €23,527
- Accrued charges and deferred income -€1,898
no longer reported in 2025 (was €1,898)
- Turnover -€47,181
down €47,181 (-18.6%), from €253,946 to €206,764
- Gross operating margin -€25,087
down €25,087 (-51.2%), from €48,970 to €23,883
- Purchases and services -€22,094
down €22,094 (-10.8%), from €204,976 to €182,881
- Taxes -€3,459
no longer reported in 2025 (was €3,459)
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,699 | €42,458 | -€9,240 | -17.9% |
| Formation expenses | 20 | €1,320 | €982 | -€338 | -25.6% |
| Fixed assets | 21/28 | €25,240 | €22,611 | -€2,629 | -10.4% |
| Intangible fixed assets | 21 | €22,137 | €19,637 | -€2,500 | -11.3% |
| Tangible fixed assets | 22/27 | €498 | €369 | -€129 | -25.9% |
| Furniture and vehicles | 24 | €498 | €369 | -€129 | -25.9% |
| Financial fixed assets | 28 | €2,605 | €2,605 | = | 0.0% |
| Current assets | 29/58 | €25,139 | €18,865 | -€6,274 | -25.0% |
| Stocks and contracts in progress | 3 | - | €1,447 | +€1,447 | |
| Stocks | 30/36 | - | €1,447 | +€1,447 | |
| Amounts receivable within one year | 40/41 | €3,640 | €896 | -€2,744 | -75.4% |
| Trade receivables | 40 | €3,640 | €896 | -€2,744 | -75.4% |
| Cash at bank and in hand | 54/58 | €21,118 | €16,523 | -€4,596 | -21.8% |
| Deferred charges and accrued income | 490/1 | €381 | - | -€381 | |
| Total equity and liabilities | 10/49 | €51,699 | €42,458 | -€9,240 | -17.9% |
| Equity | 10/15 | €11,255 | -€884 | -€12,139 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,255 | -€2,884 | -€12,139 | |
| Amounts payable | 17/49 | €40,444 | €43,342 | +€2,899 | +7.2% |
| Amounts payable within one year | 42/48 | €38,545 | €43,342 | +€4,797 | +12.4% |
| Trade debts | 44 | €4,132 | €13,738 | +€9,606 | +232% |
| Suppliers | 440/4 | €4,132 | €13,738 | +€9,606 | +232% |
| Taxes, remuneration and social security | 45 | €6,557 | €6,077 | -€480 | -7.3% |
| Taxes | 450/3 | €5,129 | €4,397 | -€732 | -14.3% |
| Remuneration and social security | 454/9 | €1,428 | €1,680 | +€252 | +17.6% |
| Other amounts payable | 47/48 | €27,856 | €23,527 | -€4,328 | -15.5% |
| Accrued charges and deferred income | 492/3 | €1,898 | - | -€1,898 | |
| Turnover | 70 | €253,946 | €206,764 | -€47,181 | -18.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €204,976 | €182,881 | -€22,094 | -10.8% |
| Remuneration, social security and pensions | 62 | €31,503 | €30,762 | -€741 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,378 | €2,967 | -€412 | -12.2% |
| Other operating charges | 640/8 | €46 | €1,074 | +€1,027 | +2,211% |
| Gross operating margin | 9900 | €48,970 | €23,883 | -€25,087 | -51.2% |
| Operating profit (loss) | 9901 | €14,042 | -€10,920 | -€24,962 | |
| Financial income | 75/76B | €0 | €6 | +€6 | +1,900% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +1,900% |
| Financial charges | 65/66B | €1,328 | €1,225 | -€103 | -7.8% |
| Recurring financial charges | 65 | €1,328 | €1,225 | -€103 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €12,714 | -€12,139 | -€24,853 | |
| Income taxes | 67/77 | €3,459 | - | -€3,459 | |
| Profit (loss) for the period | 9904 | €9,255 | -€12,139 | -€21,394 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,255 | -€12,139 | -€21,394 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.