BELUGA
Dissolution or liquidationSummary
The KBO register records for BELUGA the legal situation: dissolution or liquidation; this is today's state according to the register itself, which carries no start date. The 2025 annual accounts show equity of €977,041 and a net result of -€6,599.
Signals
Two signals. The signal on the left, the evidence on the right.
+raises risk○neutral
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 · 8 filingsDeviation from the deadline
2025
59 d early
2024
38 d early
2023
50 d early
2022
34 d early
2021
52 d early
2020
40 d early
2019
50 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 46 days before the deadline; the sector median for financial year 2024 is 9 days before the deadline, and 32% of the sector filed late.
Checked, nothing found (2)
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
27-09-2026 today31-12-2026 close31-07-2027 deadline
History
Go further with this company
Who ran this company, and where was it based, on a date before the end?Company as of a date How is the Business and other management consultancy sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2025, full schema, statutory accounts
Turnover
€1,482▲ 94.2%
2020 · €763
EBIT margin
-22725.4%▼ 5418.8pp
2020 · -17306.6%
Net result
-€6,599
2024 · €47,525
Working capital
€984,036▼ 0.7%
2024 · €990,635
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Turnover€1,482
Operating result-€246,872▼ 87.0%-€236,269▲ 4.3%-€336,790▼ 42.5%-€55,632▲ 83.5%-€20,337▲ 63.4%
Net result-€142,379-€483,703▼ 240%-€201,068▲ 58.4%€47,525-€6,599
EBIT margin-22725.4%
Equity€4.6m▼ 3.0%€4.2m▼ 10.4%€3.9m▼ 5.2%€983,640▼ 75.0%€977,041▼ 0.7%
Total assets€5.0m▼ 8.9%€4.5m▼ 11.0%€4.1m▼ 9.1%€1.0m▼ 74.2%€1.0m▼ 2.3%
Debt€375,562▼ 48.1%€306,006▼ 18.5%€108,885▼ 64.4%€63,482▼ 41.7%€45,655▼ 28.1%
Working capital€4.7m▼ 3.9%€4.2m▼ 11.2%€3.9m▼ 7.1%€990,635▼ 74.7%€984,036▼ 0.7%
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €20,337 in 2025 against €55,632 in 2024; the loss shrinks.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Equity and liabilities €1.0m
Equity
€977,041 ▼ 0.7%
Debt
€45,655 ▼ 28.1%
Debt's share of the balance-sheet total falls from 6.1% to 4.5%. Equity and debt are lower.
Key figures and ratios
Current ratio
26.45▲
2024 · 18.54
Debt to equity
0.05▼
2024 · 0.06
ROE
-0.7%▼
2024 · 4.8%
ROA
-0.6%▼
2024 · 4.5%
Debt ≤ 1 year
€38,660▼
2024 · €56,487
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Operating income70/76A | €588 | €872 | €2,003 | - | - | - |
| Turnover70 | - | - | €1,482 | - | - | - |
| Other operating income74 | €588 | €872 | €521 | - | - | - |
| Operating charges60/66A | €247,459 | €237,140 | €338,793 | €55,632 | €20,337 | ▼ 63.4% |
| Services and other goods61 | €240,561 | €228,866 | €278,206 | €54,839 | €20,164 | ▼ 63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | - | - | €53,000 | - | - | - |
| Other operating charges640/8 | €6,898 | €8,274 | €7,587 | €793 | €173 | ▼ 78.2% |
| Operating profit (loss)9901 | -€246,872 | -€236,269 | -€336,790 | -€55,632 | -€20,337 | ▲ 63.4% |
| Financial income75/76B | €136,406 | €104,979 | €337,472 | €188,527 | €14,793 | ▼ 92.2% |
| Recurring financial income75 | €136,406 | €104,979 | €337,472 | €188,527 | €14,793 | ▼ 92.2% |
| Income from financial fixed assets750 | €107,143 | €48,033 | €106,025 | €26,465 | - | - |
| Income from current assets751 | €29,263 | €56,945 | €220,003 | €161,681 | €11,813 | ▼ 92.7% |
| Other financial income752/9 | - | - | €11,444 | €381 | €2,980 | ▲ 683% |
| Financial charges65/66B | €27,293 | €354,448 | €201,750 | €85,369 | €1,055 | ▼ 98.8% |
| Recurring financial charges65 | €27,293 | €354,448 | €201,750 | €85,369 | €1,055 | ▼ 98.8% |
| Debt charges650 | €19,171 | €15,495 | €16,767 | €976 | €514 | ▼ 47.4% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals)651 | - | €264,419 | - | €26,682 | - | - |
| Other financial charges652/9 | €8,122 | €74,535 | €184,983 | €57,711 | €542 | ▼ 99.1% |
| Profit (loss) for the period before taxes9903 | -€137,758 | -€485,738 | -€201,068 | €47,525 | -€6,599 | ▼ 114% |
| Income taxes67/77 | €4,621 | -€2,036 | - | - | - | - |
| Taxes670/3 | €4,621 | - | - | - | - | - |
| Tax adjustments and reversals of tax provisions77 | - | €2,036 | - | - | - | - |
| Profit (loss) for the period9904 | -€142,379 | -€483,703 | -€201,068 | €47,525 | -€6,599 | ▼ 114% |
| Profit (loss) for the period to be appropriated9905 | -€142,379 | -€483,703 | -€201,068 | €47,525 | -€6,599 | ▼ 114% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €5.0m | €4.5m | €4.1m | €1.0m | €1.0m | ▼ 2.3% |
| Fixed assets21/28 | €84,990 | €80,000 | €27,000 | - | - | - |
| Tangible fixed assets22/27 | €80,000 | €80,000 | €27,000 | - | - | - |
| Land and buildings22 | €80,000 | €80,000 | €27,000 | - | - | - |
| Financial fixed assets28 | €4,990 | - | - | - | - | - |
| Affiliated companies280/1 | €4,990 | - | - | - | - | - |
| Participating interests280 | €4,990 | - | - | - | - | - |
| Current assets29/58 | €4.9m | €4.4m | €4.0m | €1.0m | €1.0m | ▼ 2.3% |
| Amounts receivable after more than one year29 | €174,986 | €124,982 | €75,006 | €25,002 | - | - |
| Other amounts receivable291 | €174,986 | €124,982 | €75,006 | €25,002 | - | - |
| Amounts receivable within one year40/41 | €65,276 | €75,888 | €87,349 | €86,418 | €48,634 | ▼ 43.7% |
| Trade receivables40 | €1,243 | €1,614 | - | - | - | - |
| Other amounts receivable41 | €64,034 | €74,274 | €87,349 | €86,418 | €48,634 | ▼ 43.7% |
| Current investments50/53 | €2.7m | €2.6m | €1.4m | €898,680 | €949,691 | ▲ 5.7% |
| Own shares50 | €16,063 | €16,063 | - | - | - | - |
| Other investments51/53 | €2.7m | €2.6m | €1.4m | €898,680 | €949,691 | ▲ 5.7% |
| Cash at bank and in hand54/58 | €1.9m | €1.6m | €2.5m | €37,022 | €24,371 | ▼ 34.2% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €5.0m | €4.5m | €4.1m | €1.0m | €1.0m | ▼ 2.3% |
| Equity10/15 | €4.6m | €4.2m | €3.9m | €983,640 | €977,041 | ▼ 0.7% |
| Contributions10/11 | €4.6m | €4.6m | €4.6m | €4.6m | €4.6m | = |
| Capital10 | €4.6m | €4.6m | €4.6m | €4.6m | €4.6m | = |
| Issued capital100 | €4.6m | €4.6m | €4.6m | €4.6m | €4.6m | = |
| Reserves13 | €159,960 | €159,960 | €143,897 | €143,897 | €143,897 | = |
| Non-distributable reserves130/1 | €159,960 | €159,960 | €143,897 | €143,897 | €143,897 | = |
| Legal reserve130 | €143,897 | €143,897 | €143,897 | €143,897 | €143,897 | = |
| Own shares acquired1312 | €16,063 | €16,063 | - | - | - | - |
| Profit (loss) carried forward14 | -€133,266 | -€616,969 | -€818,037 | -€770,512 | -€777,111 | ▼ 0.9% |
| Advance to shareholders on the distribution of net assets19 | - | - | - | €3.0m | €3.0m | = |
| Provisions and deferred taxes16 | - | - | €6,995 | - | - | - |
| Provisions for liabilities and charges160/5 | - | - | €6,995 | - | - | - |
| Other liabilities and charges164/5 | - | - | €6,995 | - | - | - |
| Amounts payable17/49 | €375,562 | €306,006 | €108,885 | €63,482 | €45,655 | ▼ 28.1% |
| Amounts payable after more than one year17 | €191,830 | €140,022 | - | - | - | - |
| Financial debts170/4 | €191,830 | €140,022 | - | - | - | - |
| Credit institutions173 | €191,830 | €140,022 | - | - | - | - |
| Amounts payable within one year42/48 | €183,732 | €165,983 | €108,885 | €56,487 | €38,660 | ▼ 31.6% |
| Current portion of amounts payable after more than one year42 | €50,786 | €51,808 | - | - | - | - |
| Trade debts44 | €132,947 | €114,176 | €108,885 | €56,487 | €38,660 | ▼ 31.6% |
| Suppliers440/4 | €132,947 | €114,176 | €108,885 | €56,487 | €38,660 | ▼ 31.6% |
| Accrued charges and deferred income492/3 | - | - | - | €6,995 | €6,995 | = |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€142,379 | -€483,703 | -€201,068 | €47,525 | -€6,599 | ▼ 114% |
| + Depreciation and write-downs630 | - | - | €53,000 | - | - | - |
| Operating cash flow (approximation) | -€142,379 | -€483,703 | -€148,068 | €47,525 | -€6,599 | ▼ 114% |
| Investment in fixed assets (approximation) | - | €4,990 | €0 | - | - | - |
| Change in cash | - | -€357,390 | €896,331 | -€2.4m | -€12,651 | ▲ 99.5% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
02-06
NBB filing
Annual accounts filed
fiscal year 2025 · full schema
2025
23-06
NBB filing
Annual accounts filed
fiscal year 2024 · full schema
2024
31-12
Financial
Back to profitnet €47,525
Net result €47,525 after 3 loss-making years.
11-06
NBB filing
Annual accounts filed
fiscal year 2023 · full schema
2023
27-06
NBB filing
Annual accounts filed
fiscal year 2022 · full schema
2022
31-12
Financial
Weakest financial yearnet -€483,703
Net result drops to -€483,703, the lowest in the series.
09-06
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2021
31-12
Financial
Liquidity doublescurrent ratio 26.82
Current ratio from 11.26 to 26.82; short-term debt falls from €481,036 to €183,732.
21-06
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
21-06
NBB filing
Annual accounts filed
fiscal year 2020 · consolidated
2020
31-12
Financial
Liquidity doublescurrent ratio 11.26
Current ratio from 5.48 to 11.26; short-term debt falls from €1.0m to €481,036.
11-06
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
Show earlier events
11-06
NBB filing
Annual accounts filed
fiscal year 2019 · consolidated
2019
31-12
Financial
Highest result since 2018net €2.2m ▲499%
Operating result €2.2m, net result €2.2m, both a record.
20-06
NBB filing
Annual accounts filed
fiscal year 2018 · consolidated
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 25 acts read
About the unread acts
We know of 25 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
25 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, Rixensart · 2 establishment units since 2000
Ground area
4,286 m²
Building footprint
174 m²
Volume, LiDAR
583 m³
Parcel 25091D0461/00A000, Wallonia · tallest building 4.7 m, ±1 floor. Linked by address, not a title deed.
4
companies at this address
See who is registered here
2 establishment units
Beluga
since 20002.127.654.913
Belovo r&d
since 20162.259.341.222
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 25091D0461/00A000 | Wallonia | 4,286 m² | 1 · 174 m² | 4.7 m · 1 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Structure & network
Owners and holdings
3 ownersOwners 3
-
43.41%
- Hilos SA SALUSourceown accounts 202539.18%
- PETER DEMOLDERnatural personSourceown accounts 20253.04%
Holdings 0
The accounts to 31-12-2025 list no holdings, and no other source names one.
According to the 2025 annual accounts of BELUGA and those of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.
Recognitions · licences · registrations
Legal Entity Identifier
549300Y9TK7CJQ05LR53
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Of 82,642 companies in sector 70200 we hold annual accounts for 52,590. 28,109 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPublic limited company
Founded12-01-1897
Fiscal year end31-12
Activities, NACEBEL 2025
70200Business and other management consultancy
46331Wholesale trade
64210Activities of holding companies
73300Public relations and communication consultancy
E-invoicing
Reachable via Peppol
Peppol ID
0208:0401765981
Registered
27-03-2026
The company is no longer active; its Peppol card can remain until its access point withdraws it.
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.
General meetings
13 convocationsOrdinary general meeting
Agenda
Les points à l’ordre du jour de l’assemblée générale proposées par le Collège des liquidateurs sont les suivants : 1. Discussion du rapport de gestion. 2. Rapports du commissaire reviseur sur les comptes 2025. 3. Discussion et approbation des comptes annuels statutaires au 31 décembre 2025. 4. Approbation du renouvellement du mandat de commissaire reviseur de RSM InterAudit BV représenté par Sébastien Deckers,
Ordinary general meeting
Agenda
Les points à l’ordre du jour de l’assemblée générale proposées par le Collège des liquidateurs sont les suivants : 1. Discussion du rapport de gestion. 2. Rapports du commissaire reviseur. 3. Discussion et approbation des comptes annuels statutaires au 31 décembre 2024. 4. Affectation du résultat de l’exercice. 5. Décharges : - aux liquidateurs
Ordinary general meeting
Agenda
Les points à l’ordre du jour de l’assemblée générale proposés par le Collège des liquidateurs sont les suivants : 1. Présentation des comptes internes (Bilan et compte de résultat au 31 octobre 2023). 2. Décharges : aux administrateurs, par un vote séparé
Extraordinary general meeting
Agenda
, tel qu’il figure dans la convocation à l’assemblée générale extraordinaire du 31 octobre 2023, à 11 heures, publiée aux Annexes du Moniteur belge, le 29 septembre 2023. Le point 10 à l’ordre du jour de ladite convocation doit être remplacé par le point suivant : 10. Autorisation octroyée aux liquidateurs d’adresser à BELUGA SA, une demande d’acompte
Extraordinary general meeting
Agenda
suivant : ORDRE DU JOUR 1. Examen du rapport spécial du conseil d’administration justifiant l’intérêt que présente le retrait des actions émises par BELUGA SA de la négociation sur le marché réglementé EURONEXT établie conformé- ment à l’article 26, §1er , al. 2, 2° de la Loi du 21 novembre 2017 relative aux infrastructures des marchés d’instruments financiers et portant transposition de la Directive 2014/65/UE; 2. Approbation du retrait des actions émises par BELUGA SA de la négociation sur le marché réglementé EURONEXT; Proposition de décision : approbation de la proposition de retrait des titres de BELUGA SA de la négociation sur le marché réglementé conformément à l’article 26, § 1er , a ...
Show 8 more convocations
Ordinary general meeting
Agenda
Conformément à l’article 7:128 du Code des Sociétés et des Associations, les points à l’ordre du jour et les propositions de résolutions de l’assemblée générale proposées par le conseil d’adminis- tration sont les suivants : 1. Discussion des rapports annuels du Conseil d’Administration. 2. Rapports du commissaire. 3. Discussion et approbation des comptes annuels statutaires au 31 décembre 2020 et examen des comptes annuels consolidés au 31 décembre 2020. Proposition de résolution : l’assemblée examine et approuve les comptes annuels statutaires au 31 décembre 2020. 4. Affectation du résultat de l’exercice. Proposition de résolution : l’assemblée approuve l’affectation proposée du résultat. ...
Ordinary general meeting
Agenda
Conform artikel 533bis § 1 2° W.Venn. zien de door de Raad van bestuur voorgestelde onderwerpen van de agenda en de voorstellen van besluit voor de algemene vergadering er als volgt uit : 1. Bespreking van de jaarverslagen van de Raad van bestuur. 2. Verslagen van de commissaris. 3. Bespreking en goedkeuring van de enkelvoudige jaarrekening per 31 december 2018 en kennisname van de geconsolideerde jaarrekening per 31 december 2017. Voorstel tot besluit : de vergadering bespreekt en keurt de enkelvou- dige jaarrekening per 31 december 2018 goed. 4. Bestemming van het resultaat. Voorstel tot besluit : de vergadering keurt de voorgestelde bestem- ming van het resultaat goed. 5. Kwijting aan de ...
Ordinary general meeting
Agenda
Conform artikel 533bis § 1 2° W.Venn. zien de door de Raad van bestuur voorgestelde onderwerpen van de agenda en de voorstellen van besluit voor de algemene vergadering er als volgt uit : 1. Bespreking van de jaarverslagen van de Raad van bestuur. 2. Verslagen van de commissaris. 3. Bespreking en goedkeuring van de enkelvoudige jaarrekening per 31 december 2016 en kennisname van de geconsolideerde jaarrekening per 31 december 2016. Voorstel tot besluit : de vergadering bespreekt en keurt de enkelvou- dige jaarrekening per 31 december 2016 goed. 4. Bestemming van het resultaat. Voorstel tot besluit : de vergadering keurt de voorgestelde bestem- ming van het resultaat goed. 5. Kwijting aan de ...
Ordinary general meeting
Agenda
Conform artikel 533bis §1, 2° W.Venn. zien de door de Raad van bestuur voorgestelde onderwerpen van de agenda en de voorstellen van besluit van de algemene vergadering er als volgt uit : 1. Bespreking van de jaarverslagen van de Raad van bestuur. 2. Verslagen van de commissaris. 3. Bespreking en goedkeuring van de enkelvoudige jaarrekening per 31 december 2012 en kennisname van de geconsolideerde jaarrekening per 31 december 2012. Voorstel tot besluit : de vergadering bespreekt en keurt de enkelvou- dige jaarrekening per 31 december 2012 goed. 4. Bestemming van het resultaat. Voorstel tot besluit : de vergadering keurt de voorgestelde bestem- ming van het resultaat goed. 5. Kwijting aan de b ...
Ordinary general meeting
Agenda
Conform artikel 533bis, § 1, 2° W.Venn. zien de door de raad van bestuur voorgestelde onderwerpen van de agenda en de voorstellen van besluit voor de algemene vergadering er als volgt uit : 1. Bespreking van de jaarverslagen van de raad van bestuur. 2. Verslagen van de commissaris. 3. Bespreking en goedkeuring van de enkelvoudige jaarrekening per 31 december 2013 en kennisname van de geconsolideerde jaarrekening per 31 december 2013. Voorstel tot besluit : de vergadering bespreekt en keurt de enkelvou- dige jaarrekening per 31 december 2013 goed. 4. Bestemming van het resultaat. Voorstel tot besluit : de vergadering keurt de voorgestelde bestem- ming van het resultaat goed. 5. Kwijting aan d ...
Ordinary general meeting
Agenda
1. Bespreking van de jaarverslagen van de raad van bestuur. 2. Verslagen van de commissaris. 3. Bespreking en goedkeuring van de enkelvoudige jaarrekening per 31 december 2011 en kennisname van de geconsolideerde jaarrekening per 31 december 2011. Voorstel tot besluit : de vergadering bespreekt en keurt de enkelvou- dige jaarrekening per 31 december 2011 goed. 4. Bestemming van het resultaat. Voorstel tot besluit : de vergadering keurt de voorgestelde bestem- ming van het resultaat goed. 5. Kwijting aan de bestuurders en aan de commissaris. Voorstel tot besluit : de vergadering verleent per afzonderlijke stem- ming kwijting aan de bestuurders en de commissaris voor de uitoefe- ning van hun m ...
Ordinary general meeting
Agenda
1. Bespreking van de jaarverslagen van de raad van bestuur. 2. Verslagen van de commissaris. 3. Bespreking en goedkeuring van de enkelvoudige jaarrekening per 31 december 2009 en kennisname van de geconsolideerde jaarrekening per 31 december 2009. Voorstel tot besluit : de vergadering bespreekt en keurt de enkelvou- dige jaarrekening per 31 december 2009 goed. 23953 MONITEUR BELGE — 15.04.2011 — BELGISCH STAATSBLAD 4. Bestemming van het resultaat. Voorstel tot besluit : de vergadering keurt de voorgestelde bestem- ming van het resultaat goed. 5. Kwijting aan de bestuurders en aan de commissaris. Voorstel tot besluit : de vergadering verleent per afzonderlijke stem- ming kwijting aan de bestu ...
Ordinary general meeting
Agenda
1. Bespreking van de jaarverslagen van de raad van bestuur. 2. Verslagen van de commissaris. 3. Bespreking en goedkeuring van de enkelvoudige jaarrekening per 31 december 2009 en kennisname van de geconsolideerde jaarrekening per 31 december 2009. Voorstel tot besluit : de vergadering bespreekt en keurt de enkelvou- dige jaarrekening per 31 december 2009 goed. 4. Bestemming van het resultaat. Voorstel tot besluit : de vergadering keurt de voorgestelde bestem- ming van het resultaat goed. 5. Kwijting aan de bestuurders en aan de commissaris. Voorstel tot besluit : de vergadering verleent per afzonderlijke stem- ming kwijting aan de bestuurders en de commissaris voor de uitoefe- ning van hun m ...