Sapiéntia: what changed
Two fiscal 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.
Sapiéntia
Largest movements
- Cash +€320
up €320 (+361.2%), from €88 to €408
mainly Other debts (+€3,600)
- Other debts +€3,600
up €3,600 (+10.2%), from €35,150 to €38,750
- Profit (loss) carried forward -€3,280
down €3,280 (-3.3%), from -€98,326 to -€101,606
- Gross operating margin -€327
down €327, from €82 to -€245
- Turnover -€250
down €250 (-7.6%), from €3,300 to €3,050
- Other operating charges -€110
down €110 (-3.6%), from €3,095 to €2,985
- Purchases and services +€77
up €77 (+2.4%), from €3,218 to €3,295
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.
Cash bridge derived
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 | €31,074 | €31,394 | +€320 | +1.0% |
| Fixed assets | 21/28 | €30,986 | €30,986 | = | 0.0% |
| Tangible fixed assets | 22/27 | €30,986 | €30,986 | = | 0.0% |
| Land and buildings | 22 | €30,986 | €30,986 | = | 0.0% |
| Current assets | 29/58 | €88 | €408 | +€320 | +361.2% |
| Cash at bank and in hand | 54/58 | €88 | €408 | +€320 | +361.2% |
| Total equity and liabilities | 10/49 | €31,074 | €31,394 | +€320 | +1.0% |
| Equity | 10/15 | -€4,076 | -€7,356 | -€3,280 | -80.5% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €31,750 | €31,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €25,500 | €25,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,326 | -€101,606 | -€3,280 | -3.3% |
| Amounts payable | 17/49 | €35,150 | €38,750 | +€3,600 | +10.2% |
| Amounts payable within one year | 42/48 | €35,150 | €38,750 | +€3,600 | +10.2% |
| Other amounts payable | 47/48 | €35,150 | €38,750 | +€3,600 | +10.2% |
| Turnover | 70 | €3,300 | €3,050 | -€250 | -7.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,218 | €3,295 | +€77 | +2.4% |
| Other operating charges | 640/8 | €3,095 | €2,985 | -€110 | -3.6% |
| Gross operating margin | 9900 | €82 | -€245 | -€327 | |
| Operating profit (loss) | 9901 | -€3,013 | -€3,230 | -€217 | -7.2% |
| Financial charges | 65/66B | €54 | €51 | -€4 | -6.5% |
| Recurring financial charges | 65 | €54 | €51 | -€4 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,067 | -€3,280 | -€213 | -7.0% |
| Profit (loss) for the period | 9904 | -€3,067 | -€3,280 | -€213 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,067 | -€3,280 | -€213 | -7.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.