SAPIENCE CONSULTING: 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.
SAPIENCE CONSULTING
Largest movements
- Cash +€12,063
up €12,063 (+17.2%), from €70,301 to €82,365
mainly Net result for the year (+€39,149) and Tax, wage and social debts (+€9,167)
- Receivables within one year -€3,040
down €3,040 (-10.8%), from €28,123 to €25,083
of which Other amounts receivable: -€2,040
- Profit (loss) carried forward +€12,949
up €12,949 (+81.0%), from €15,979 to €28,928
- Tax, wage and social debts +€9,167
up €9,167 (+47.8%), from €19,162 to €28,329
of which Remuneration and social security: +€6,000
- Other debts -€8,800
down €8,800 (-25.1%), from €35,000 to €26,200
- Accrued charges and deferred income -€7,110
no longer reported in 2024 (was €7,110)
- Trade debts +€2,649
up €2,649 (+301%), from €881 to €3,530
of which Bills of exchange payable: +€3,016
- Financial charges -€27,181
down €27,181 (-96.7%), from €28,123 to €942
- Taxes +€5,697
up €5,697 (+61.8%), from €9,212 to €14,909
- Gross operating margin -€3,057
down €3,057 (-5.2%), from €58,467 to €55,410
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,592 | €107,448 | +€8,855 | +9.0% |
| Fixed assets | 21/28 | €168 | - | -€168 | |
| Tangible fixed assets | 22/27 | €168 | - | -€168 | |
| Furniture and vehicles | 24 | €168 | - | -€168 | |
| Current assets | 29/58 | €98,424 | €107,448 | +€9,023 | +9.2% |
| Amounts receivable within one year | 40/41 | €28,123 | €25,083 | -€3,040 | -10.8% |
| Trade receivables | 40 | €20,001 | €19,001 | -€1,000 | -5.0% |
| Other amounts receivable | 41 | €8,122 | €6,082 | -€2,040 | -25.1% |
| Cash at bank and in hand | 54/58 | €70,301 | €82,365 | +€12,063 | +17.2% |
| Total equity and liabilities | 10/49 | €98,592 | €107,448 | +€8,855 | +9.0% |
| Equity | 10/15 | €36,439 | €49,388 | +€12,949 | +35.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,979 | €28,928 | +€12,949 | +81.0% |
| Amounts payable | 17/49 | €62,153 | €58,059 | -€4,094 | -6.6% |
| Amounts payable within one year | 42/48 | €55,043 | €58,059 | +€3,016 | +5.5% |
| Trade debts | 44 | €881 | €3,530 | +€2,649 | +301% |
| Suppliers | 440/4 | €773 | €405 | -€368 | -47.6% |
| Bills of exchange payable | 441 | €109 | €3,125 | +€3,016 | +2,779% |
| Taxes, remuneration and social security | 45 | €19,162 | €28,329 | +€9,167 | +47.8% |
| Taxes | 450/3 | €13,162 | €16,329 | +€3,167 | +24.1% |
| Remuneration and social security | 454/9 | €6,000 | €12,000 | +€6,000 | +100% |
| Other amounts payable | 47/48 | €35,000 | €26,200 | -€8,800 | -25.1% |
| Accrued charges and deferred income | 492/3 | €7,110 | - | -€7,110 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €718 | €168 | -€550 | -76.6% |
| Other operating charges | 640/8 | €1,108 | €673 | -€436 | -39.3% |
| Gross operating margin | 9900 | €58,467 | €55,410 | -€3,057 | -5.2% |
| Operating profit (loss) | 9901 | €56,640 | €54,570 | -€2,071 | -3.7% |
| Financial income | 75/76B | €403 | €430 | +€27 | +6.8% |
| Recurring financial income | 75 | €403 | €430 | +€27 | +6.8% |
| Non-recurring financial income | 76B | €403 | - | -€403 | |
| Financial charges | 65/66B | €28,123 | €942 | -€27,181 | -96.7% |
| Recurring financial charges | 65 | €28,123 | €942 | -€27,181 | -96.7% |
| Profit (loss) for the period before taxes | 9903 | €28,920 | €54,058 | +€25,138 | +86.9% |
| Income taxes | 67/77 | €9,212 | €14,909 | +€5,697 | +61.8% |
| Profit (loss) for the period | 9904 | €19,708 | €39,149 | +€19,441 | +98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,708 | €39,149 | +€19,441 | +98.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.