BEST PRACTICE
ActiveSummary
BEST PRACTICE has been active since 2005 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €17,905 and a net result of €18,035. The figures fluctuate too strongly year-on-year for a reliable trend projection. Its solvency ranks better than 25% of 31896 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability97▼-2
Solvency48▲+23
Growth52=
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €1,000 at 30 days acceptable
Liquidity tight (current ratio 1.43 against 1.53 in 2024; short-term debt: 48.1% and cash: 17.3% of total assets), and 77.3% of the assets are financed with debt.
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Signals
Four signals. The signal on the left, the evidence on the right.
−lowers risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 70
Relative position
BE, all sectors
reference
Activities of head offices; management consultancy activities (NACE 70)
about 69% fewer bankruptcies
← 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
22.7%
Return on assets
22.9%
Age of the figures
12 mo
neutral · Latest accounts filed on time
The financial year that closed on 30-09-2025 was due by 30-04-2026 and was filed on 22-04-2026, 8 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
8 d early
2024
35 d early
2023
121 d late
2022
487 d late
2021
60 d early
2020
60 d early
2019
45 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 57 days after 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 30-09-2026 and is due by 30-04-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
27-09-2026 today30-09-2026 close30-04-2027 deadline
History
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Financials · fiscal year 2025, micro schema
Equity
€17,905
2024 · -€130
Total assets
€78,876▲ 21.5%
2024 · €64,945
Net result
€18,035▲ 14.9%
2024 · €15,694
Working capital
€16,352▲ 29.5%
2024 · €12,628
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
Operating result€3,567€19,304▲ 441%€10,446▼ 45.9%€25,407▲ 143%€28,182▲ 10.9%
Net result€461€16,388▲ 3,454%€6,913▼ 57.8%€15,694▲ 127%€18,035▲ 14.9%
Equity-€39,125▲ 1.2%-€22,737▲ 41.9%-€15,824▲ 30.4%-€130▲ 99.2%€17,905
Total assets€48,403▲ 9.8%€56,784▲ 17.3%€66,375▲ 16.9%€64,945▼ 2.2%€78,876▲ 21.5%
Debt€87,528▲ 4.6%€79,521▼ 9.1%€82,200▲ 3.4%€65,075▼ 20.8%€60,972▼ 6.3%
Working capital-€12,204▲ 6.2%€2,660€5,027▲ 89.0%€12,628▲ 151%€16,352▲ 29.5%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
After the dip in 2023 the operating result has climbed two years in a row; 2025 is 11% above 2024 and is the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €78,876
Fixed assets
€24,596 ▼ 13.8%
Current assets
€54,280 ▲ 49.1%
Equity and liabilities €78,876
Equity
€17,905
Debt
€60,972
Debt finances 77.3% of the balance-sheet total.
Key figures and ratios
EBITDA
€36,462▲
2024 · €32,985
Cash flow
€26,315▲
2024 · €23,273
Current ratio
1.43▼
2024 · 1.53
Debt to equity
3.41
ROE
100.7%
ROA
22.9%▼
2024 · 24.2%
Interest coverage
9.50▲
2024 · 8.81
Debt ≤ 1 year
€37,928▲
2024 · €23,787
Debt > 1 year
€21,867▼
2024 · €39,199
Income taxes
€6,500▼
2024 · €6,736
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 3,811 companies that looked in July 2024 the way this one looks now, 0.8% went bankrupt within 24 months and 95% are still going.
- Micro
- 20 years or older
- solvency 10 to 30%
- a profit of 5% of the balance sheet or more
0.8%
went bankrupt
3.8%
stopped otherwise
95%
still going
A further 0.4% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.1% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,058 companies of July 2024 its group's bankruptcy share. Expected: 1.5%; actually bankrupt within 24 months: 1.6%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.4% |
| 3 | 0.5% | 0.5% |
| 4 | 0.6% | 0.7% |
| 5 | 0.8% | 0.9% |
| 6 | 1.2% | 1.3% |
| 7 | 1.5% | 1.6% |
| 8 | 1.7% | 1.7% |
| 9 | 2.7% | 2.8% |
| 10 | 5.3% | 5.7% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 3,811 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €7,080 | €6,693 | €6,882 | €7,578 | €8,280 | ▲ 9.3% |
| Other operating charges640/8 | - | €1,106 | €3,931 | €3,484 | €1,779 | ▼ 48.9% |
| Gross operating margin9900 | €12,016 | €27,103 | €21,259 | €36,469 | €38,242 | ▲ 4.9% |
| Operating profit (loss)9901 | €3,567 | €19,304 | €10,446 | €25,407 | €28,182 | ▲ 10.9% |
| Financial income75/76B | - | €5 | €690 | €766 | €190 | ▼ 75.3% |
| Recurring financial income75 | - | €5 | €690 | €766 | €190 | ▼ 75.3% |
| Financial charges65/66B | - | €2,921 | €3,564 | €3,743 | €3,837 | ▲ 2.5% |
| Recurring financial charges65 | €3,106 | €2,921 | €3,564 | €3,743 | €3,837 | ▲ 2.5% |
| Profit (loss) for the period before taxes9903 | €461 | €16,388 | €7,571 | €22,430 | €24,535 | ▲ 9.4% |
| Income taxes67/77 | - | - | €659 | €6,736 | €6,500 | ▼ 3.5% |
| Profit (loss) for the period9904 | €461 | €16,388 | €6,913 | €15,694 | €18,035 | ▲ 14.9% |
| Profit (loss) for the period to be appropriated9905 | €461 | €16,388 | €6,913 | €15,694 | €18,035 | ▲ 14.9% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €48,403 | €56,784 | €66,375 | €64,945 | €78,876 | ▲ 21.5% |
| Fixed assets21/28 | €36,541 | €32,295 | €30,045 | €28,530 | €24,596 | ▼ 13.8% |
| Tangible fixed assets22/27 | €36,541 | €32,295 | €30,045 | €28,530 | €24,596 | ▼ 13.8% |
| Land and buildings22 | - | €27,819 | €23,183 | €18,546 | €13,910 | ▼ 25.0% |
| Plant, machinery and equipment23 | - | - | - | €443 | €264 | ▼ 40.4% |
| Furniture and vehicles24 | - | €2,961 | €3,455 | €5,227 | €3,914 | ▼ 25.1% |
| Other tangible fixed assets26 | - | €1,515 | €3,408 | €4,314 | €6,508 | ▲ 50.9% |
| Current assets29/58 | €11,862 | €24,488 | €36,330 | €36,415 | €54,280 | ▲ 49.1% |
| Amounts receivable within one year40/41 | €11,536 | €24,224 | €36,149 | €23,391 | €33,816 | ▲ 44.6% |
| Trade receivables40 | - | €18,306 | €15,978 | €22,065 | €25,902 | ▲ 17.4% |
| Other amounts receivable41 | - | €5,918 | €20,172 | €1,326 | €7,914 | ▲ 497% |
| Cash at bank and in hand54/58 | €326 | €264 | €113 | €12,964 | €13,623 | ▲ 5.1% |
| Deferred charges and accrued income490/1 | - | - | €68 | €60 | €6,842 | ▲ 11,355% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €48,403 | €56,784 | €66,375 | €64,945 | €78,876 | ▲ 21.5% |
| Equity10/15 | -€39,125 | -€22,737 | -€15,824 | -€130 | €17,905 | ▲ 13,854% |
| Contributions10/11 | - | €18,600 | €18,600 | €18,600 | €18,600 | = |
| Profit (loss) carried forward14 | -€57,725 | -€41,337 | -€34,424 | -€18,730 | -€695 | ▲ 96.3% |
| Amounts payable17/49 | €87,528 | €79,521 | €82,200 | €65,075 | €60,972 | ▼ 6.3% |
| Amounts payable after more than one year17 | €62,747 | €56,978 | €50,897 | €39,199 | €21,867 | ▼ 44.2% |
| Financial debts170/4 | - | €56,978 | €50,897 | €39,199 | €21,867 | ▼ 44.2% |
| Amounts payable within one year42/48 | €24,066 | €21,828 | €31,303 | €23,787 | €37,928 | ▲ 59.4% |
| Current portion of amounts payable after more than one year42 | - | €5,769 | €6,081 | €6,410 | €13,757 | ▲ 115% |
| Financial debts43 | - | €2,564 | €293 | €0 | - | - |
| Credit institutions430/8 | - | €2,564 | €293 | €0 | - | - |
| Trade debts44 | €6,875 | €7,013 | €16,686 | €6,482 | €15,381 | ▲ 137% |
| Suppliers440/4 | - | €7,013 | €16,686 | €6,482 | €15,381 | ▲ 137% |
| Advances received on contracts in progress46 | - | €4,750 | - | - | - | - |
| Taxes, remuneration and social security45 | - | €751 | €6,453 | €9,613 | €8,059 | ▼ 16.2% |
| Taxes450/3 | - | €751 | €6,453 | €7,113 | €8,059 | ▲ 13.3% |
| Remuneration and social security454/9 | - | - | - | €2,500 | €0 | ▼ 100% |
| Other amounts payable47/48 | - | €981 | €1,789 | €1,282 | €732 | ▼ 42.9% |
| Accrued charges and deferred income492/3 | - | €715 | - | €2,088 | €1,176 | ▼ 43.7% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €461 | €16,388 | €6,913 | €15,694 | €18,035 | ▲ 14.9% |
| + Depreciation and write-downs630 | €7,080 | €6,693 | €6,882 | €7,578 | €8,280 | ▲ 9.3% |
| Operating cash flow (approximation) | €7,541 | €23,081 | €13,795 | €23,273 | €26,315 | ▲ 13.1% |
| Investment in fixed assets (approximation) | - | -€2,447 | -€4,632 | -€6,063 | -€4,346 | ▲ 28.3% |
| Change in cash | - | -€61 | -€152 | €12,852 | €659 | ▼ 94.9% |
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
22-04
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
26-03
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
29-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 121 days late
29-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 487 days late
2022
30-09
Financial
Liquidity doublescurrent ratio 1.12
Current ratio from 0.49 to 1.12; short-term debt falls from €24,066 to €21,828.
01-03
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
30-09
Financial
Back to profitnet €461
Net result €461 after 2 loss-making years.
01-03
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
16-03
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
30-09
Financial
Weakest financial yearnet -€12,309
Net result drops to -€12,309, the lowest in the series; recovery starts the following year.
28-03
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
04-04
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
15-03
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 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
2 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, Kampenhout · 1 establishment unit since 2005
Ground area
316 m²
Building footprint
146 m²
Volume, LiDAR
997 m³
Parcel 23038D0674/00G002, Flanders · tallest building 11.0 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
Best Practice
since 20052.149.851.283
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 23038D0674/00G002 | Flanders | 316 m² | 1 · 146 m² | 11.0 m · 2 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.
Public money · subsidies and aid
Flemish government
2022 to 2024 · 2 entries · 1,831 EUR awarded · 1,831 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2024 | 1 | 1,538 EUR | 1,538 EUR |
| 2022 | 1 | 293 EUR | 293 EUR |
Similar companies · same sector, comparable size
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MELES
BE 0439.313.196
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BOUWADVIES MOTTEN-LEMMENS
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Of 82,642 companies in sector 70200 we hold annual accounts for 52,590. 29,403 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded15-04-2005
Fiscal year end30-09
Activities, NACEBEL 2025
70200Business and other management consultancy
E-invoicing
Reachable via Peppol
Peppol ID
0208:0873229830
Also
9925:BE0873229830
Registered
16-12-2025
Register as of 26 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.