BERIOT & PARTNERS
InactiveInactive; last annual accounts for fiscal year 2011.
Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Filed after the deadline
The financial year that closed on 31-12-2011 was due by 31-07-2012 and was filed on 28-09-2012, 59 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 5 filingsDeviation from the deadline
2011
59 d late
2010
95 d late
2009
89 d late
2008
75 d late
2007
68 d late
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2011, full schema
Turnover
€383k▲ 86.9%
2010 · €205k
2009: €159k
2010: €205k
2009 → 2011
EBIT margin
47.5%▲ 14.9pp
2010 · 32.6%
2009: -91.5%
2010: 32.6%
2009 → 2011
Net result
€148k▲ 117%
2010 · €68k
2007: €651
2008: €-16k
2009: €-153k
2010: €68k
2007 → 2011
Working capital
€215k▲ 411%
2010 · €42k
2007: €31k
2008: €-39k
2009: €29k
2010: €42k
2007 → 2011
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20072008200920102011Trend
Turnover€159k€205k▲ 29.1%€383k▲ 86.9%
Equity€13k-€-3k€-156k▼ 5,158%€-87k▲ 43.8%€61k
Operating result€875-€-16k€-145k▼ 785%€67k€182k▲ 172%
Net result€651-€-16k€-153k▼ 853%€68k€148k▲ 117%
Result per fiscal year
Operating resultNet result
After the dip in 2009 the operating result has climbed two years in a row; 2011 is 172% above 2010 and is the highest result in the available series.
Balance-sheet composition
2011 in colour, 2010 as the grey bar beneath
Assets €328k
Fixed assets
€32k ▼ 37.8%
Current assets
€296k ▲ 323%
Equity and liabilities €328k
Equity
€61k
Provisions
€178k
Debt
€89k
Debt finances 27.1% of the balance-sheet total.
Key figures and ratios
EBITDA
€207k▲
2010 · €91k
Cash flow
€173k▲
2010 · €93k
Current ratio
3.67▲
2010 · 2.51
Debt to equity
0.13▲
2010 · -0.14
ROE
243.8%
ROA
45.2%▼
2010 · 56.3%
Debt ≤ 1 year
€81k▲
2010 · €28k
Debt > 1 year
€8k▼
2010 · €12k
Income taxes
€36k▲
2010 · €1
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2011 against 2010 · 27 lines
Balance sheet
Code20102011
Assets
Total assets20/58€121k€328k▲
Fixed assets21/28€51k€32k▼
Intangible fixed assets21€24k€10k▼
Tangible fixed assets22/27€27k€21k▼
Current assets29/58€70k€296k▲
Amounts receivable within one year40/41€56k€212k▲
Cash at bank and in hand54/58€14k€83k▲
Equity and liabilities
Total equity and liabilities10/49€121k€328k▲
Equity10/15€-87k€61k▲
Contributions10/11€12k€12k=
Reserves13-€2k
Profit (loss) carried forward14€-100k€47k▲
Provisions and deferred taxes16€168k€178k▲
Amounts payable17/49€40k€89k▲
Amounts payable after more than one year17€12k€8k▼
Amounts payable within one year42/48€28k€81k▲
Trade debts44€7k€14k▲
Income statement
Code20102011
Turnover70€205k€383k▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€24k€25k▲
Gross operating margin9900€49k€218k▲
Operating profit (loss)9901€67k€182k▲
Recurring financial income75€3k€4k▲
Recurring financial charges65€1k€2k▲
Profit (loss) for the period before taxes9903€68k€184k▲
Income taxes67/77€1€36k▲
Profit (loss) for the period9904€68k€148k▲
Profit (loss) for the period to be appropriated9905€68k€148k▲
Timeline · acts, filings and financial milestones
2012
22-10
State Gazette act
Share concentration · Merger
Accounting effect · Share cancellation
28-09
NBB filing
Annual accounts filed
fiscal year 2011 · full schema · 59 days late
04-06
State Gazette act
Merger · Accounting effect
Capital · Shareholding
2011
31-12
Financial
Highest result since 2007net €148k ▲117%
Operating result €182k, net result €148k, both a record.
03-11
NBB filing
Annual accounts filed
fiscal year 2010 · full schema · 95 days late
12-08
State Gazette act
General meeting · Auditor appointment
Mandate compensation
2010
31-12
Financial
Back to profitnet €68k
Net result €68k after 2 loss-making years.
28-10
NBB filing
Annual accounts filed
fiscal year 2009 · full schema · 89 days late
2009
31-12
Financial
Weakest financial yearnet €-153k
Net result drops to €-153k, the lowest in the series.
31-12
Financial
Liquidity quadruplescurrent ratio 2.59
Current ratio from 0.58 to 2.59; short-term debt falls from €93k to €18k.
14-10
NBB filing
Annual accounts filed
fiscal year 2008 · full schema · 75 days late
2008
07-10
NBB filing
Annual accounts filed
fiscal year 2007 · full schema · 68 days late
25-07
State Gazette act
General meeting · Auditor appointment
Mandate compensation
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 4 acts read
About the unread acts
We know of 4 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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Structure & network
Acquisitions and mergers
1 transactionTaken over by:MOORE STEPHENS RSP, Réviseurs d'entreprises