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SAPIENTIA IN CURA: what changed

What changed

SAPIENTIA IN CURA

BE 0797.612.984
filed annual accounts (NBB)
Financial years compared with
Net result for the year
€39,894
2024 · €9,914+€29,980
Equity
€41,908
2024 · €2,014+€39,894
Cash
€5
2024 · €5
Balance sheet total
€53,408
2024 · €11,914+€41,494

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€21,501

    up €21,501 (+181%), from €11,909 to €33,410

  • Tangible fixed assets +€19,993

    new in 2025: €19,993

Equity and liabilities
  • Reserves +€39,800

    new in 2025: €39,800

  • Tax, wage and social debts +€11,500

    new in 2025: €11,500

  • Other debts -€9,900

    no longer reported in 2025 (was €9,900)

Income statement
  • Gross operating margin +€40,872

    up €40,872 (+335%), from €12,208 to €53,080

  • Taxes +€11,500

    new in 2025: €11,500

  • Depreciation +€1,392

    up €1,392 (+125%), from €1,115 to €2,507

  • Financial income +€1,059

    up €1,059 (+337%), from €314 to €1,373

  • Other operating charges -€1,013

    down €1,013 (-86.7%), from €1,169 to €156

Change in the result, 2024 to 2025

effect on the result

For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.

Result 2024 €9,914
Gross operating margin +€40,872
Depreciation -€1,392
Other operating charges +€1,013
Financial income +€1,059
Financial charges -€72
Taxes -€11,500
Result 2025 €39,894
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.

From operations +€22,500
Investment -€22,500
Financing €0
Cash 2024 €5
Net result for the year +€39,894
Depreciation +€2,507
Receivables within one year -€21,501
Tax, wage and social debts +€11,500
Other debts -€9,900
Investment in fixed assets (net) -€22,500
Cash 2025 €5
brings cash intakes cash out
Every line side by side 33 lines
Line Code 2024 2025 Change %
Total assets 20/58 €11,914 €53,408 +€41,494 +348%
Fixed assets 21/28 - €19,993 +€19,993
Tangible fixed assets 22/27 - €19,993 +€19,993
Furniture and vehicles 24 - €19,993 +€19,993
Current assets 29/58 €11,914 €33,415 +€21,501 +180%
Amounts receivable within one year 40/41 €11,909 €33,410 +€21,501 +181%
Other amounts receivable 41 €11,909 €33,410 +€21,501 +181%
Cash at bank and in hand 54/58 €5 €5 = 0.0%
Total equity and liabilities 10/49 €11,914 €53,408 +€41,494 +348%
Equity 10/15 €2,014 €41,908 +€39,894 +1,981%
Contributions 10/11 €2,000 €2,000 = 0.0%
Capital 10 €2,000 €2,000 = 0.0%
Issued capital 100 €2,000 €2,000 = 0.0%
Reserves 13 - €39,800 +€39,800
Distributable reserves 133 - €39,800 +€39,800
Profit (loss) carried forward 14 €14 €108 +€94 +671%
Amounts payable 17/49 €9,900 €11,500 +€1,600 +16.2%
Amounts payable within one year 42/48 €9,900 €11,500 +€1,600 +16.2%
Taxes, remuneration and social security 45 - €11,500 +€11,500
Taxes 450/3 - €11,500 +€11,500
Other amounts payable 47/48 €9,900 - -€9,900
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,115 €2,507 +€1,392 +125%
Other operating charges 640/8 €1,169 €156 -€1,013 -86.7%
Gross operating margin 9900 €12,208 €53,080 +€40,872 +335%
Operating profit (loss) 9901 €9,924 €50,417 +€40,493 +408%
Financial income 75/76B €314 €1,373 +€1,059 +337%
Recurring financial income 75 €314 €1,373 +€1,059 +337%
Financial charges 65/66B €324 €396 +€72 +22.2%
Recurring financial charges 65 €324 €396 +€72 +22.2%
Profit (loss) for the period before taxes 9903 €9,914 €51,394 +€41,480 +418%
Income taxes 67/77 - €11,500 +€11,500
Profit (loss) for the period 9904 €9,914 €39,894 +€29,980 +302%
Profit (loss) for the period to be appropriated 9905 €9,914 €39,894 +€29,980 +302%
Calculation and sources

Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.