SISTERS PRODUCTION: 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 PRODUCTION
Largest movements
- Deferred charges and accrued income +€48,207
up €48,207 (+319%), from €15,135 to €63,341
- Stocks and contracts -€30,344
down €30,344 (-51.0%), from €59,450 to €29,106
- Cash -€11,276
down €11,276 (-27.0%), from €41,781 to €30,505
mainly Deferred charges and accrued income (-€48,207) and Contributions, distributions and other (-€26,000)
- Receivables within one year +€9,125
up €9,125 (+73.1%), from €12,488 to €21,613
of which Trade receivables: +€11,793
- Intangible fixed assets +€4,821
new in 2026: €4,821
- Profit (loss) carried forward +€38,106
up €38,106, from -€27,207 to €10,899
- Debts after one year -€15,600
down €15,600 (-69.4%), from €22,484 to €6,884
- Tax, wage and social debts -€12,167
down €12,167 (-41.5%), from €29,300 to €17,132
- Trade debts +€4,030
up €4,030 (+6.9%), from €58,259 to €62,289
- Other debts +€2,984
up €2,984 (+26.9%), from €11,093 to €14,076
- Gross operating margin +€49,487
up €49,487 (+113%), from €43,947 to €93,434
- Taxes +€6,632
up €6,632 (+53.8%), from €12,324 to €18,955
- Financial income -€4,551
down €4,551 (-50.1%), from €9,091 to €4,539
- Other operating charges +€1,477
up €1,477 (+120%), from €1,230 to €2,707
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,728 | €168,966 | +€20,238 | +13.6% |
| Fixed assets | 21/28 | €19,876 | €24,401 | +€4,525 | +22.8% |
| Intangible fixed assets | 21 | - | €4,821 | +€4,821 | |
| Tangible fixed assets | 22/27 | €12,576 | €12,280 | -€296 | -2.4% |
| Furniture and vehicles | 24 | €3,206 | €7,548 | +€4,343 | +135% |
| Other tangible fixed assets | 26 | €9,370 | €4,732 | -€4,638 | -49.5% |
| Financial fixed assets | 28 | €7,300 | €7,300 | = | 0.0% |
| Current assets | 29/58 | €128,852 | €144,565 | +€15,713 | +12.2% |
| Stocks and contracts in progress | 3 | €59,450 | €29,106 | -€30,344 | -51.0% |
| Stocks | 30/36 | €59,450 | €29,106 | -€30,344 | -51.0% |
| Amounts receivable within one year | 40/41 | €12,488 | €21,613 | +€9,125 | +73.1% |
| Trade receivables | 40 | €9,649 | €21,442 | +€11,793 | +122% |
| Other amounts receivable | 41 | €2,839 | €171 | -€2,668 | -94.0% |
| Cash at bank and in hand | 54/58 | €41,781 | €30,505 | -€11,276 | -27.0% |
| Deferred charges and accrued income | 490/1 | €15,135 | €63,341 | +€48,207 | +319% |
| Total equity and liabilities | 10/49 | €148,728 | €168,966 | +€20,238 | +13.6% |
| Equity | 10/15 | €11,993 | €50,099 | +€38,106 | +318% |
| Contributions | 10/11 | €39,200 | €39,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,207 | €10,899 | +€38,106 | |
| Amounts payable | 17/49 | €136,735 | €118,867 | -€17,868 | -13.1% |
| Amounts payable after more than one year | 17 | €22,484 | €6,884 | -€15,600 | -69.4% |
| Other amounts payable | 178/9 | €22,484 | €6,884 | -€15,600 | -69.4% |
| Amounts payable within one year | 42/48 | €114,251 | €109,097 | -€5,154 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €15,600 | €15,600 | = | 0.0% |
| Trade debts | 44 | €58,259 | €62,289 | +€4,030 | +6.9% |
| Suppliers | 440/4 | €58,259 | €62,289 | +€4,030 | +6.9% |
| Taxes, remuneration and social security | 45 | €29,300 | €17,132 | -€12,167 | -41.5% |
| Taxes | 450/3 | €29,300 | €17,132 | -€12,167 | -41.5% |
| Other amounts payable | 47/48 | €11,093 | €14,076 | +€2,984 | +26.9% |
| Accrued charges and deferred income | 492/3 | €0 | €2,886 | +€2,886 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,296 | €8,649 | +€353 | +4.3% |
| Other operating charges | 640/8 | €1,230 | €2,707 | +€1,477 | +120% |
| Gross operating margin | 9900 | €43,947 | €93,434 | +€49,487 | +113% |
| Operating profit (loss) | 9901 | €34,421 | €82,078 | +€47,658 | +138% |
| Financial income | 75/76B | €9,091 | €4,539 | -€4,551 | -50.1% |
| Recurring financial income | 75 | €9,091 | €4,539 | -€4,551 | -50.1% |
| Financial charges | 65/66B | €3,105 | €3,556 | +€451 | +14.5% |
| Recurring financial charges | 65 | €3,105 | €3,556 | +€451 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €40,406 | €83,061 | +€42,655 | +106% |
| Income taxes | 67/77 | €12,324 | €18,955 | +€6,632 | +53.8% |
| Profit (loss) for the period | 9904 | €28,082 | €64,106 | +€36,024 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €28,082 | €64,106 | +€36,024 | +128% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.