SISTERS OIL: 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 OIL
Largest movements
- Cash -€33,279
down €33,279 (-38.0%), from €87,530 to €54,252
mainly Contributions, distributions and other (-€36,000) and Trade debts (-€20,144)
- Receivables within one year +€2,894
up €2,894 (+54.1%), from €5,347 to €8,241
of which Other amounts receivable: +€3,176
- Tangible fixed assets -€2,718
down €2,718 (-14.3%), from €18,944 to €16,226
- Stocks and contracts +€2,224
up €2,224 (+10.5%), from €21,259 to €23,482
- Trade debts -€20,144
down €20,144 (-96.9%), from €20,799 to €655
- Tax, wage and social debts -€7,098
down €7,098 (-88.7%), from €8,000 to €901
- Reserves -€3,587
down €3,587 (-4.1%), from €87,796 to €84,209
- Gross operating margin -€2,601
down €2,601 (-5.0%), from €52,000 to €49,399
- Other operating charges +€2,439
up €2,439 (+462%), from €528 to €2,967
- Taxes -€1,276
down €1,276 (-10.5%), from €12,177 to €10,901
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 | €135,195 | €104,365 | -€30,829 | -22.8% |
| Fixed assets | 21/28 | €18,944 | €16,226 | -€2,718 | -14.3% |
| Tangible fixed assets | 22/27 | €18,944 | €16,226 | -€2,718 | -14.3% |
| Plant, machinery and equipment | 23 | €18,944 | €16,226 | -€2,718 | -14.3% |
| Current assets | 29/58 | €116,251 | €88,140 | -€28,111 | -24.2% |
| Stocks and contracts in progress | 3 | €21,259 | €23,482 | +€2,224 | +10.5% |
| Stocks | 30/36 | €21,259 | €23,482 | +€2,224 | +10.5% |
| Amounts receivable within one year | 40/41 | €5,347 | €8,241 | +€2,894 | +54.1% |
| Trade receivables | 40 | €5,347 | €5,065 | -€282 | -5.3% |
| Other amounts receivable | 41 | €0 | €3,176 | +€3,176 | |
| Cash at bank and in hand | 54/58 | €87,530 | €54,252 | -€33,279 | -38.0% |
| Deferred charges and accrued income | 490/1 | €2,115 | €2,165 | +€50 | +2.4% |
| Total equity and liabilities | 10/49 | €135,195 | €104,365 | -€30,829 | -22.8% |
| Equity | 10/15 | €106,396 | €102,809 | -€3,587 | -3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €87,796 | €84,209 | -€3,587 | -4.1% |
| Distributable reserves | 133 | €87,796 | €84,209 | -€3,587 | -4.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,799 | €1,556 | -€27,242 | -94.6% |
| Amounts payable within one year | 42/48 | €28,799 | €1,556 | -€27,242 | -94.6% |
| Trade debts | 44 | €20,799 | €655 | -€20,144 | -96.9% |
| Suppliers | 440/4 | €20,799 | €655 | -€20,144 | -96.9% |
| Taxes, remuneration and social security | 45 | €8,000 | €901 | -€7,098 | -88.7% |
| Taxes | 450/3 | €8,000 | €901 | -€7,098 | -88.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,718 | €2,718 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €2,967 | +€2,439 | +462% |
| Gross operating margin | 9900 | €52,000 | €49,399 | -€2,601 | -5.0% |
| Operating profit (loss) | 9901 | €48,754 | €43,713 | -€5,040 | -10.3% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €387 | €403 | +€16 | +4.1% |
| Recurring financial charges | 65 | €387 | €403 | +€16 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €48,367 | €43,314 | -€5,053 | -10.4% |
| Income taxes | 67/77 | €12,177 | €10,901 | -€1,276 | -10.5% |
| Profit (loss) for the period | 9904 | €36,190 | €32,413 | -€3,777 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,190 | €32,413 | -€3,777 | -10.4% |
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 30 October 2026 via checked.be.