SISTERS IMMOBILIER: 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 IMMOBILIER
Largest movements
- Intangible fixed assets -€8,730
no longer reported in 2025 (was €8,730)
- Cash -€7,309
down €7,309 (-20.8%), from €35,126 to €27,817
mainly Other debts (-€15,723) and Contributions, distributions and other (-€11,765)
- Receivables within one year +€7,129
up €7,129 (+584%), from €1,221 to €8,350
- Deferred charges and accrued income -€634
down €634 (-57.8%), from €1,096 to €462
- Other debts -€15,723
down €15,723 (-98.0%), from €16,040 to €317
- Advances received +€5,000
new in 2025: €5,000
- Tax, wage and social debts -€1,077
down €1,077 (-7.4%), from €14,466 to €13,389
of which Remuneration and social security: -€1,300
- Trade debts +€1,002
up €1,002 (+45.2%), from €2,215 to €3,217
- Profit (loss) carried forward +€994
up €994 (+260%), from €382 to €1,376
- Depreciation +€6,612
up €6,612 (+285%), from €2,323 to €8,935
- Gross operating margin +€3,122
up €3,122 (+13.1%), from €23,786 to €26,908
- Staff costs -€2,879
no longer reported in 2025 (was €2,879)
- Other operating charges +€506
up €506 (+425%), from €119 to €625
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 | €47,413 | €37,664 | -€9,749 | -20.6% |
| Fixed assets | 21/28 | €9,970 | €1,035 | -€8,935 | -89.6% |
| Intangible fixed assets | 21 | €8,730 | - | -€8,730 | |
| Tangible fixed assets | 22/27 | €922 | €717 | -€205 | -22.2% |
| Furniture and vehicles | 24 | €922 | €717 | -€205 | -22.2% |
| Financial fixed assets | 28 | €318 | €318 | = | 0.0% |
| Current assets | 29/58 | €37,443 | €36,629 | -€814 | -2.2% |
| Amounts receivable within one year | 40/41 | €1,221 | €8,350 | +€7,129 | +584% |
| Trade receivables | 40 | €1,221 | €8,350 | +€7,129 | +584% |
| Cash at bank and in hand | 54/58 | €35,126 | €27,817 | -€7,309 | -20.8% |
| Deferred charges and accrued income | 490/1 | €1,096 | €462 | -€634 | -57.8% |
| Total equity and liabilities | 10/49 | €47,413 | €37,664 | -€9,749 | -20.6% |
| Equity | 10/15 | €14,382 | €15,376 | +€994 | +6.9% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €382 | €1,376 | +€994 | +260% |
| Amounts payable | 17/49 | €33,031 | €22,288 | -€10,743 | -32.5% |
| Amounts payable within one year | 42/48 | €32,721 | €21,923 | -€10,798 | -33.0% |
| Trade debts | 44 | €2,215 | €3,217 | +€1,002 | +45.2% |
| Suppliers | 440/4 | €2,215 | €3,217 | +€1,002 | +45.2% |
| Advances received on contracts in progress | 46 | - | €5,000 | +€5,000 | |
| Taxes, remuneration and social security | 45 | €14,466 | €13,389 | -€1,077 | -7.4% |
| Taxes | 450/3 | €11,966 | €12,189 | +€223 | +1.9% |
| Remuneration and social security | 454/9 | €2,500 | €1,200 | -€1,300 | -52.0% |
| Other amounts payable | 47/48 | €16,040 | €317 | -€15,723 | -98.0% |
| Accrued charges and deferred income | 492/3 | €310 | €365 | +€55 | +17.7% |
| Remuneration, social security and pensions | 62 | €2,879 | - | -€2,879 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,323 | €8,935 | +€6,612 | +285% |
| Other operating charges | 640/8 | €119 | €625 | +€506 | +425% |
| Gross operating margin | 9900 | €23,786 | €26,908 | +€3,122 | +13.1% |
| Operating profit (loss) | 9901 | €18,465 | €17,348 | -€1,117 | -6.0% |
| Financial income | 75/76B | €3 | €48 | +€45 | +1,500% |
| Recurring financial income | 75 | €3 | €48 | +€45 | +1,500% |
| Financial charges | 65/66B | €477 | €307 | -€170 | -35.6% |
| Recurring financial charges | 65 | €477 | €307 | -€170 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €17,991 | €17,089 | -€902 | -5.0% |
| Income taxes | 67/77 | €4,325 | €4,330 | +€5 | +0.1% |
| Profit (loss) for the period | 9904 | €13,666 | €12,759 | -€907 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,666 | €12,759 | -€907 | -6.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.