SAPIENTIA IN CURA: what changed
SAPIENTIA IN CURA
Largest movements
- 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
- 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)
- 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
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
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.
Every line side by side
| 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% |
Next steps
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.