ART - TOIT
ActiveART - TOIT has been active since 1997 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €42k and a net result of €7k. Equity is shrinking by ~22% per year and would, assuming unchanged policy, indicatively turn negative around fiscal year 2028. Its solvency ranks better than 23% of 27619 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.6% (low).
Checked score
Score 2025
57
/ 100
Fair
The score weighs solvency, liquidity and profitability. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability63▼-37
Solvency47=
Growth31▼-16
Track record100
Bankruptcy probability, 12 months
0.6%
Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €2k at 30 days acceptable
Liquidity tight (current ratio 1.25 against 1.27 in 2024; short-term debt: 78.3% and cash: 15.5% of total assets), and 78.3% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Nine signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 43
Relative position
BE, all sectors
reference
Sector 43
higher
← fewer bankruptcies
more bankruptcies →
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
21.7%
Return on assets
3.8%
Age of the figures
9 mo
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 23% of 27619 sector peers (2025).
NBB · sector comparisonPosition among 27619 sector peers
Solvency
better than 23%
← weakest
strongest →
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 02-06-2026, 59 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
59 d early
2024
38 d early
2023
51 d early
2022
23 d late
2021
19 d late
2020
16 d late
2019
31 d late
← before the deadline
after the deadline →
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
20-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, micro schema
Turnover
€416k▲ 26.2%
2021 · €330k
2018: €449k
2019: €412k
2020: €427k
2021: €330k
2018 → 2022
EBIT margin
-0.1%▲ 11.4pp
2021 · -11.5%
2018: 3.6%
2019: -5.1%
2020: 2.0%
2021: -11.5%
2018 → 2022
Net result
€7k▼ 85.1%
2024 · €49k
2018: €13k
2019: €-22k
2020: €6k
2021: €-39k
2022: €-4k
2023: €-53k
2024: €49k
2018 → 2025
Working capital
€38k▲ 12.9%
2024 · €34k
2018: €57k
2019: €61k
2020: €75k
2021: €33k
2022: €33k
2023: €-15k
2024: €34k
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Turnover€330k-€416k▲ 26.2%
Equity€42k-€38k▼ 9.5%€-15k€35k€42k▲ 21.2%
Operating result€-38k-€-458▲ 98.8%€-41k▼ 8,907%€66k€16k▼ 75.7%
Net result€-39k-€-4k▲ 89.7%€-53k▼ 1,218%€49k€7k▼ 85.1%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 76% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €194k
Fixed assets
€4k▲ 186%
Current assets
€190k▲ 21.1%
Equity and liabilities €194k
Equity
€42k▲ 21.2%
Debt
€152k▲ 23.0%
The debt ratio rises from 78.0% to 78.3%. Equity and debt are higher.
Key figures and ratios
EBITDA
€18k▼
2024 · €66k
Cash flow
€9k▼
2024 · €50k
Solvency
21.7%▼
2024 · 22.0%
Current ratio
1.25▼
2024 · 1.27
Quick ratio
1.25▼
2024 · 1.27
Debt / equity
3.60▲
2024 · 3.55
ROE
17.5%▼
2024 · 142.3%
ROA
3.8%▼
2024 · 31.3%
Interest coverage
4.77▼
2024 · 9.06
Debt
€152k▲
2024 · €123k
Debt ≤ 1 year
€152k▲
2024 · €123k
Income taxes
€7k▼
2024 · €9k
Staff costs
€150k▲
2024 · €128k
Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.
Filed annual accounts
As filed with the NBB · 2025 against 2024
Balance sheet
Code20242025
Assets
Total assets20/58€158k€194k▲
Fixed assets21/28€1k€4k▲
Tangible fixed assets22/27€1k€4k▲
Furniture and vehicles24€1k€4k▲
Current assets29/58€157k€190k▲
Amounts receivable after more than one year29€114k€135k▲
Other amounts receivable291€114k€135k▲
Amounts receivable within one year40/41€10k€22k▲
Trade receivables40€7k€7k▲
Other amounts receivable41€3k€15k▲
Cash at bank and in hand54/58€30k€30k▼
Deferred charges and accrued income490/1€3k€2k▼
Equity and liabilities
Total equity and liabilities10/49€158k€194k▲
Equity10/15€35k€42k▲
Contributions10/11€62k€62k=
Capital10€62k€62k=
Issued capital100€62k€62k=
Reserves13€13k€13k=
Non-distributable reserves130/1€6k€6k=
Legal reserve130€6k€6k=
Tax-exempt reserves132€7k€7k=
Profit (loss) carried forward14€-39k€-32k▲
Amounts payable17/49€123k€152k▲
Amounts payable within one year42/48€123k€152k▲
Financial debts43€10k€11k▲
Credit institutions430/8€10k€11k▲
Trade debts44€59k€45k▼
Suppliers440/4€59k€45k▼
Taxes, remuneration and social security45€15k€60k▲
Taxes450/3€9k€31k▲
Remuneration and social security454/9€6k€29k▲
Other amounts payable47/48€39k€35k▼
Accrued charges and deferred income492/3€304-
Income statement
Code20242025
Remuneration, social security and pensions62€128k€150k▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€252€2k▲
Other operating charges640/8€2k€3k▲
Non-recurring operating charges66A€2k€6k▲
Gross operating margin9900€198k€176k▼
Operating profit (loss)9901€66k€16k▼
Financial income75/76B€399€2k▲
Recurring financial income75€399€2k▲
Financial charges65/66B€7k€4k▼
Recurring financial charges65€7k€4k▼
Profit (loss) for the period before taxes9903€59k€15k▼
Income taxes67/77€9k€7k▼
Profit (loss) for the period9904€49k€7k▼
Profit (loss) for the period to be appropriated9905€49k€7k▼
Appropriation of the result
Profit (loss) to be appropriated9906€-39k€-32k▲
Profit (loss) brought forward from the previous period14P€-89k€-39k▲
The notes to these accounts (4 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
02-06
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
23-06
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial
Back to profitnet €49k
Net result €49k after 3 loss-making years.
10-06
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
31-12
Financial
Weakest financial yearnet €-53k
Net result drops to €-53k, the lowest in the series; recovery starts the following year.
23-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 23 days late
2022
19-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 19 days late
2021
16-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 16 days late
2020
31-12
Financial
Back to profitnet €6k
Net result €6k after one loss-making year.
31-08
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 31 days late
2019
12-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 12 days late
2018
14-09
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 45 days late
2017
31-08
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 31 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
8 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Villers-la-Ville · 1 establishment unit since 1997
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Rue Grosse Boule 601495 Villers-la-VilleGround area
5,686 m²
Building footprint
213 m²
Volume, LiDAR
1,523 m³
2 parcels, Wallonia · tallest building 10.5 m, ±3 floors. Linked by address, not a title deed.
1 establishment unit
ART-TOIT
since 19972.082.508.440
2 parcels
Wallonia
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 25106H0123/00H000 | Wallonia | 3,650 m² | 1 · 102 m² | 10.5 m · 3 fl. |
| 25062C0050/00H000 | Wallonia | 2,036 m² | 1 · 111 m² | 7.6 m · 2 fl. |
Linked by address, not proof of ownership
Methodology
via registered seat: 1 · via establishment units: 1
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
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H.T.R. DAKWERKEN
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DAKWERKERS TEAM
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Of 8,563 companies in sector 43410 we hold annual accounts for 4,355. 3,600 are within a factor 10 of this equity.See the whole sector
Company data · Crossroads Bank
Identification
Legal formPublic limited company
Founded12-06-1997
Fiscal year end31-12
Activities, NACEBEL
43410Roofing work
45220
Sources
Crossroads Bank for EnterprisesNational Bank · 28 filingsAddress and cadastre registers
Data from official sources, last processed on 18-09-2026. Scores and ratios are computed by Checked and are not a credit decision.