SAPI
Bankruptcy closedInactive since 19-05-2026; last annual accounts for fiscal year 2020.
Summary
SAPI was declared bankrupt on 03-10-2025 (Tribunal de l’entreprise francophone de Bruxelles); the bankruptcy was closed for insufficient assets by judgment of 12-05-2026, published in the Belgian State Gazette on 28-05-2026.
Financials · fiscal year 2020, micro schema
Equity
€29,311
Total assets
€29,334
Net result
€5,311
Working capital
€1,170
Turnover and EBIT margin not published: the micro schema does not require them.
Balance-sheet composition
Assets €29,312
Fixed assets
€28,120
Current assets
€1,192
Equity and liabilities €29,334
Equity
€29,311
Debt
€23
Debt finances 0.1% of the balance-sheet total.
Key figures and ratios
EBITDA
€9,411
Cash flow
€9,411
Current ratio
52.45
ROE
18.1%
ROA
18.1%
Debt ≤ 1 year
€23
Annual accounts
| Line | 2020 |
|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €4,099 |
| Gross operating margin9900 | €9,411 |
| Operating profit (loss)9901 | €5,312 |
| Recurring financial charges65 | €0 |
| Profit (loss) for the period before taxes9903 | €5,311 |
| Profit (loss) for the period9904 | €5,311 |
| Profit (loss) for the period to be appropriated9905 | €5,311 |
| Line | 2020 | |
|---|---|---|
| Assets | ||
| Total assets20/58 | €29,334 | |
| Formation expenses20 | €22 | |
| Fixed assets21/28 | €28,120 | |
| Intangible fixed assets21 | €6,249 | |
| Tangible fixed assets22/27 | €21,870 | |
| Current assets29/58 | €1,192 | |
| Amounts receivable within one year40/41 | €248 | |
| Cash at bank and in hand54/58 | €944 | |
| Equity and liabilities | ||
| Total equity and liabilities10/49 | €29,334 | |
| Equity10/15 | €29,311 | |
| Reserves13 | €5,311 | |
| Amounts payable17/49 | €23 | |
| Amounts payable within one year42/48 | €23 | |
| Trade debts44 | €17 | |
| Line | 2020 |
|---|---|
| Profit (loss) for the period9904 | €5,311 |
| + Depreciation and write-downs630 | €4,099 |
| Operating cash flow (approximation) | €9,411 |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
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