Filings
2025 accounts not filed: deadline was 31-07-2026.
2025 accounts not filed: deadline was 31-07-2026.
About 3 in 100 comparable companies go bankrupt within 12 months (an estimate).
Show the recommended maximum and see how the verdict changes with amount, term and advance.
The scores and ratios are Checked's own calculations, not a credit decision.
The company filed its last 6 accounts on average 110 days before the deadline. The Belgian median for financial year 2024 was 4 days before the deadline, and 38% of all filings were late.
The computed 12-month bankruptcy probability of BORA is 2.7% (moderate). For BORA, one annual filing is missing.
The 2022 annual accounts show equity of €5.6m and a net result of €145,795. The company has been active since 1991 and the Belgian Official Gazette contains no insolvency or warning signals.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
2025 annual accounts not yet filed, deadline passed on 31 July 2026 The financial year closed on 31 December 2025. The accounts are due at the latest 7 months after the close (Companies Code art. 3:10). Source: NBB filings, as of 9 November 2026.
Annual accounts 2024 filed on 04-03-2025 PDF
The accounts were filed as a PDF only.
| Line | Trend | 2022 | 2021 | 2020 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2010 | 2009 | 2008 | 2007 | 2006 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet: assets | |||||||||||||||
20/58 |
6.6m | 6.9m | 7.2m | 7.9m | 8.2m | 8.5m | 8.8m | 9.2m | 9.5m | 6.8m | 7.1m | 7.5m | 4.4m | 4.7m | |
20 |
- | - | - | - | - | - | - | - | 0 | - | - | - | - | - | |
21/28 |
6.4m | - | - | - | - | - | - | - | - | 6.4m | 6.6m | 6.8m | 3.6m | 3.4m | |
22/27 |
6.4m | - | - | - | - | - | 8.7m | 9.0m | 9.4m | 6.4m | 6.6m | 6.8m | 3.6m | 3.4m | |
22 |
6.4m | - | - | - | - | - | 8.7m | 9.0m | 9.3m | 6.4m | 6.6m | 6.8m | 3.6m | 3.4m | |
23 |
- | - | - | - | - | - | 7,169 | 8,472 | 9,774 | - | - | - | - | - | |
26 |
- | - | - | - | - | - | 0 | 0 | 0 | - | - | - | - | - | |
28 |
- | - | - | - | - | - | - | - | - | - | - | 300 | 300 | 6,501 | |
284/8 |
- | - | - | - | - | - | - | - | - | - | - | 300 | - | - | |
285/8 |
- | - | - | - | - | - | - | - | - | - | - | 300 | - | - | |
29/58 |
255,572 | - | - | - | - | - | 87,313 | 163,985 | 107,349 | 371,116 | 457,318 | 715,904 | 790,596 | 1.3m | |
3 |
- | - | - | - | - | - | - | - | - | - | - | - | 135,796 | 389,651 | |
30/36 |
- | - | - | - | - | - | - | - | - | - | - | - | 135,796 | 389,651 | |
40/41 |
175 | - | - | - | - | - | 1,885 | 3,718 | 1,783 | 367,795 | 453,452 | 711,341 | 654,685 | 793,573 | |
40 |
175 | - | - | - | - | - | 0 | 0 | 0 | - | - | - | - | - | |
41 |
- | - | - | - | - | - | 1,885 | 3,718 | 1,783 | 367,795 | 453,452 | 711,341 | 654,685 | 793,573 | |
54/58 |
255,397 | - | - | - | - | - | 85,428 | 160,267 | 105,566 | 3,321 | 3,861 | 4,555 | - | 70,281 | |
490/1 |
- | - | - | - | - | - | - | - | - | - | 5 | 8 | 116 | - | |
| Balance sheet: equity and liabilities | |||||||||||||||
10/49 |
6.6m | 6.9m | 7.2m | 7.9m | 8.2m | 8.5m | 8.8m | 9.2m | 9.5m | 6.8m | 7.1m | 7.5m | 4.4m | 4.7m | |
10/15 |
5.6m | - | - | - | - | - | 6.8m | 6.8m | 6.8m | 2.2m | 2.1m | 2.2m | 186,861 | 197,481 | |
10/11 |
120,000 | - | - | - | - | - | - | - | - | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | |
10 |
120,000 | - | - | - | - | - | 120,000 | 120,000 | 120,000 | - | - | - | - | - | |
100 |
120,000 | - | - | - | - | - | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | |
12 |
4.1m | - | - | - | - | - | 5.7m | 5.9m | 6.1m | 1.9m | 2.0m | 2.0m | - | - | |
13 |
1.3m | - | - | - | - | - | 1.3m | 918,829 | 696,103 | 190,286 | 63,961 | 65,994 | 4,958 | 4,958 | |
130/1 |
12,000 | - | - | - | - | - | - | - | - | - | - | - | - | - | |
130 |
12,000 | - | - | - | - | - | 4,958 | 4,958 | 4,958 | 4,958 | 4,958 | 4,958 | 4,958 | 4,958 | |
132 |
286,072 | - | - | - | - | - | 193,648 | 48,121 | 49,952 | 57,276 | 59,003 | 61,036 | - | - | |
133 |
1.0m | - | - | - | - | - | 1.1m | 865,750 | 641,193 | 128,052 | - | - | - | - | |
14 |
- | - | - | - | - | - | -298,002 | -147,892 | -150,762 | -75,206 | -57,763 | -6,980 | 61,904 | 72,523 | |
16 |
17,384 | - | - | - | - | - | - | - | - | 1.0m | 1.1m | 1.1m | - | - | |
160/5 |
- | - | - | - | - | - | - | - | - | 29,641 | - | - | - | - | |
161 |
- | - | - | - | - | - | - | - | - | 29,641 | - | - | - | - | |
168 |
17,384 | - | - | - | - | - | - | - | - | 985,684 | 1.1m | 1.1m | - | - | |
17/49 |
1.0m | - | - | - | - | - | - | - | - | 3.6m | 3.9m | 4.2m | 4.2m | 4.5m | |
17 |
724,887 | - | - | - | - | - | - | - | - | 2.6m | 2.9m | 3.1m | 3.2m | 3.6m | |
170/4 |
724,887 | - | - | - | - | - | - | - | - | 2.6m | 2.9m | 3.1m | 3.2m | 3.6m | |
173 |
- | - | - | - | - | - | - | - | - | 2.6m | 2.9m | 3.1m | - | - | |
42/48 |
306,861 | - | - | - | - | - | - | - | - | 1.0m | 1.0m | 1.2m | 907,020 | 844,841 | |
42 |
- | - | - | - | - | - | - | - | - | 213,307 | 200,618 | 192,463 | 184,640 | 430,000 | |
43 |
- | - | - | - | - | - | - | - | - | - | - | - | 82,546 | - | |
430/8 |
- | - | - | - | - | - | - | - | - | - | - | - | 82,546 | - | |
44 |
- | - | - | - | - | - | - | - | - | 7,242 | 15,125 | 2,134 | 124,464 | 10,750 | |
440/4 |
- | - | - | - | - | - | - | - | - | 7,242 | 15,125 | 2,134 | 124,464 | 10,750 | |
45 |
56,633 | - | - | - | - | - | - | - | - | - | - | - | - | 15,721 | |
450/3 |
56,633 | - | - | - | - | - | - | - | - | - | - | - | - | 15,721 | |
47/48 |
250,228 | - | - | - | - | - | - | - | - | 781,201 | 818,243 | 963,624 | 515,370 | 388,370 | |
492/3 |
- | - | - | - | - | - | - | - | - | 121 | - | 482 | 18,144 | - | |
| Income statement | |||||||||||||||
70/76A |
- | - | - | - | - | - | - | - | - | 319,320 | 301,056 | 355,111 | - | - | |
70 |
659,298 | - | - | - | - | - | - | - | - | - | - | - | 526,692 | 476,000 | |
76A |
- | - | - | - | - | - | - | - | - | - | 103 | 92,555 | 19 | - | |
9900 |
650,337 | - | - | - | - | - | - | - | - | - | - | - | 283,149 | 345,011 | |
60/66A |
- | - | - | - | - | - | - | - | - | 214,949 | 209,694 | 280,830 | - | - | |
60/61 |
32,038 | - | - | - | - | - | - | - | - | - | - | - | 265,612 | 430,571 | |
60 |
- | - | - | - | - | - | - | - | - | - | - | 135,796 | - | - | |
609 |
- | - | - | - | - | - | - | - | - | - | - | 135,796 | - | - | |
61 |
- | - | - | - | - | - | - | - | - | 12,384 | 9,545 | 16,154 | - | - | |
630 |
329,304 | - | - | - | - | - | - | - | - | 183,969 | 181,253 | 108,192 | 105,748 | 90,075 | |
640/8 |
23,987 | - | - | - | - | - | - | - | - | 18,596 | 18,896 | 20,689 | 21,442 | 5,657 | |
9901 |
297,046 | - | - | - | - | - | - | - | - | 104,371 | 91,362 | 74,281 | 155,959 | 249,279 | |
75/76B |
18,988 | - | - | - | - | - | - | - | - | 13,118 | 25,954 | 40,025 | 285 | 79 | |
75 |
3,179 | - | - | - | - | - | - | - | - | 13,118 | 25,954 | 40,025 | 285 | 79 | |
750 |
- | - | - | - | - | - | - | - | - | 13,112 | - | - | - | - | |
751 |
- | - | - | - | - | - | - | - | - | 6 | 25,954 | - | - | - | |
752/9 |
- | - | - | - | - | - | - | - | - | - | - | 40,025 | - | - | |
76B |
15,809 | - | - | - | - | - | - | - | - | - | - | - | - | - | |
65/66B |
44,058 | - | - | - | - | - | - | - | - | 137,400 | 171,281 | 183,384 | 166,892 | 161,345 | |
65 |
44,058 | - | - | - | - | - | - | - | - | 137,400 | 171,281 | 183,384 | 166,892 | 161,345 | |
650 |
- | - | - | - | - | - | - | - | - | 137,183 | 171,026 | - | - | - | |
652/9 |
- | - | - | - | - | - | - | - | - | 217 | 255 | 183,384 | - | - | |
9903 |
271,976 | - | - | - | - | - | 136,768 | 108,118 | 82,957 | -19,911 | -53,862 | 23,477 | -10,628 | 88,013 | |
780 |
943 | - | - | - | - | - | 942 | 943 | 943 | - | - | - | - | - | |
67/77 |
127,124 | - | - | - | - | - | 142,293 | 108,022 | 101,751 | 1 | - | -104 | -9 | 15,855 | |
670/3 |
- | - | - | - | - | - | 142,293 | 108,071 | 103,534 | 1 | - | - | - | - | |
77 |
- | - | - | - | - | - | - | 49 | 1,783 | - | - | 104 | - | - | |
9904 |
145,795 | - | - | - | - | - | -4,583 | 1,039 | -17,851 | -19,170 | -52,816 | 23,581 | -10,619 | 72,158 | |
789 |
1,831 | - | - | - | - | - | 1,832 | 1,831 | 1,831 | 1,727 | 2,033 | - | - | - | |
689 |
- | - | - | - | - | - | 147,359 | - | - | - | - | 92,465 | - | - | |
9905 |
147,626 | - | - | - | - | - | -150,110 | 2,870 | -16,020 | -17,443 | -50,783 | -68,884 | -10,619 | 72,158 | |
| Appropriation of the result | |||||||||||||||
9906 |
147,626 | - | - | - | - | - | - | - | - | -75,206 | -57,763 | -6,980 | 61,904 | 72,523 | |
791/2 |
102,602 | - | - | - | - | - | - | - | - | - | - | - | - | - | |
694/7 |
250,228 | - | - | - | - | - | - | - | - | - | - | - | - | - | |
694 |
250,228 | - | - | - | - | - | - | - | - | - | - | - | - | - | |
| Document | |||||||||||||||
The accounts for 15 older financial years (1991-2005) were filed as documents without figures as data, scans for example.
The notes to these accounts have 7 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).
Source: Annual accounts 2022 (PDF), filed on 28-03-2023.
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2024 | full format | 04-03-2025 | 2025-00043999 | |
| 31-12-2023 | full format | 21-03-2024 | 2024-00049398 | |
| 31-12-2022 | full format | 28-03-2023 | 2023-00049508 | |
| 31-12-2021 | full format | 31-05-2022 | 2022-20044003 | |
| 31-12-2020 | full format | 22-04-2021 | 2021-11000154 | |
| 31-12-2019 | full format | 29-04-2020 | 2020-10900577 | |
| 31-12-2018 | full format | 16-04-2019 | 2019-10200065 | |
| 31-12-2017 | full format | 29-03-2018 | 2018-08500178 | |
| 31-12-2016 | full format | 02-06-2017 | 2017-15000175 | |
| 31-12-2015 | full format | 19-04-2016 | 2016-10300048 | |
| 31-12-2014 | full format | 27-04-2015 | 2015-10700193 | |
| 31-12-2013 | full format | 27-05-2014 | 2014-14300155 | |
| 31-12-2012 | full format | 27-06-2013 | 2013-23100414 | |
| 31-12-2011 | full format | 27-06-2012 | 2012-23100019 | |
| 31-12-2010 | full format | 20-06-2011 | 2011-18100551 | |
| 31-12-2009 | full format | 07-07-2010 | 2010-28800579 | |
| 31-12-2008 | full format | 16-07-2009 | 2009-43400324 | |
| 31-12-2007 | abbreviated format | 29-07-2008 | 2008-50500347 | |
| 31-12-2006 | abbreviated format | 08-06-2007 | 2007-20800142 | |
| 31-12-2005 | abbreviated format | 20-07-2006 | 2006-49403194 | |
| 31-12-2004 | abbreviated format | 29-06-2005 | 2005-35100634 | |
| 31-12-2003 | abbreviated format | 18-06-2004 | 2004-26804757 | |
| 31-12-2002 | abbreviated format | 31-07-2003 | 2003-58300538 | |
| 31-12-2001 | abbreviated format | 25-06-2002 | 2002-27201752 | |
| 31-12-2000 | abbreviated format | 02-07-2001 | 2001-32001368 | |
| 31-12-1999 | abbreviated format | 27-06-2000 | 2000-30003591 | |
| 31-12-1998 | abbreviated format | 28-07-1999 | 1999-37601433 | |
| 31-12-1997 | abbreviated format | 22-09-1998 | 1998-48301265 | |
| 31-12-1996 | abbreviated format | 22-07-1997 | 1997-32104911 | |
| 31-12-1995 | abbreviated format | 15-07-1996 | 1996-34101304 | |
| 31-12-1994 | abbreviated format | 21-06-1995 | 1995-27004691 | |
| 31-12-1993 | abbreviated format | 06-10-1994 | 1994-42801302 | |
| 31-12-1992 | abbreviated format | 21-10-1993 | 1993-41001507 | |
| 31-12-1991 | abbreviated format | 21-10-1993 | 1993-41001497 |
| Line | Trend | 2022 | 2021 | 2020 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2010 | 2009 | 2008 | 2007 | 2006 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 626,350 | - | - | - | - | - | - | - | - | 288,340 | 272,615 | 182,473 | 261,707 | 339,354 | ||
| 475,099 | - | - | - | - | - | - | - | - | 164,798 | 128,437 | 131,772 | 95,129 | 162,233 | ||
| - | - | - | - | - | - | - | - | - | 1,261 | 60,941 | 298,827 | 282,787 | 1.2m | ||
| - | - | - | - | - | - | -74,839 | 54,701 | - | -540 | -694 | - | - | - | ||
| -51,289 | - | - | - | - | - | - | - | - | -630,634 | -576,668 | -442,317 | -116,424 | 408,664 | ||
| 45.1% | - | - | - | - | - | - | - | - | - | - | - | 29.6% | 52.4% | ||
| 84.2% | - | - | - | - | - | 77.5% | 74.1% | 71.9% | 31.8% | 30.2% | 29.4% | 4.3% | 4.2% | ||
| 0.83 | - | - | - | - | - | - | - | - | 0.37 | 0.44 | 0.62 | 0.87 | 1.48 | ||
| 0.83 | - | - | - | - | - | - | - | - | 0.37 | 0.44 | 0.62 | 0.72 | 1.02 | ||
| 0.18 | - | - | - | - | - | - | - | - | 1.68 | 1.82 | 1.92 | 22.33 | 22.56 | ||
| 2.6% | - | - | - | - | - | -0.1% | 0.0% | -0.3% | -0.9% | -2.5% | 1.1% | -5.7% | 36.5% | ||
| 2.2% | - | - | - | - | - | -0.1% | 0.0% | -0.2% | -0.3% | -0.7% | 0.3% | -0.2% | 1.6% | ||
| 14.22 | - | - | - | - | - | - | - | - | 2.10 | 1.59 | - | - | - | ||
| 0 days | - | - | - | - | - | - | - | - | - | - | - | 454 days | 609 days | ||
| - | - | - | - | - | - | - | - | - | 213 days | 578 days | 5 days | 171 days | 9 days |
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
The operating result for 2022 is €297,046, against €104,371 in 2010. Comparable figures for the intervening years are unavailable.
Debt's share of the balance-sheet total is 15.6%.
Further up the chainSTEENBERG 99%Orpéa Sa FR consolidates
Source: parent in its own accounts, lists of holdings in the owners' accounts
Source: list of holdings in the 31-03-2025 accounts of BE MERCHTEM. The amounts are in that list and come from the holdings' accounts at 31-12-2024, in their own currency.
Part of the group STEENBERG Group, risk and exposure| MCA Associés
registered office since 06-07-2015 · founded in 2015 |
total assets €19.7m (2025) 0633.577.769 |
| AURA BUILD
establishment since 01-04-2014 · founded in 2014 · accounts filed late |
4 FTE (2025) 0548.822.634 |
| SADEGO
registered office since 21-02-2022 · founded in 2022 · group STEENBERG |
total assets €9.0m (2025) 0782.433.177 |
| 6th Gear
registered office since 18-06-2024 · founded in 2024 · group STEENBERG |
total assets €6.5m (2025) 1010.493.144 |
| IMMOBILIS
registered office since 29-09-2004 · founded in 2004 · group STEENBERG |
total assets €4.0m (2025) 0867.496.239 |
| AURA GRIMBERGEN INVEST
registered office since 05-03-2009 · founded in 2009 · group STEENBERG · accounts filed late |
total assets €1.9m (2024) 0810.224.271 |
| STRUCTURA BUSINESS PROPERTY
registered office since 30-05-2000 · founded in 2000 · group STEENBERG |
14 FTE (2025) 0471.978.244 |
| JEAN-FRANCOIS JACQUES
establishment since 12-04-1985 · founded in 1985 |
total assets €1.5m (2025) 0427.195.423 |
| PLACE6B
registered office since 28-12-2023 · founded in 2023 |
total assets €847,835 (2024) 1005.496.159 |
| ROLAF
registered office since 20-03-2017 · founded in 2017 |
total assets €591,996 (2025) 0672.819.021 |
Financial milestones sit on the financial year-end date, not the filing date.
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
| Establishment | Since | Unit number |
|---|---|---|
| Zwitserlandstraat 2 registered office 1060 Sint-Gillis (bij-Brussel) | ||
| Pastoor Bolsstraat 90 1652 Beersel 68201 Renting and operating of own or leased residential real estate, excluding social housing | 17-10-1991 | 2.054.609.953 |
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 23001B0129/00A002 | Flanders | 4,150 m² | 1 · 769 m² | 9.1 m · 2 |
| 21013B0016/00D009 | Brussels | 464 m² | 1 · 453 m² | 22.5 m · 6 |
1 of these parcels carries protected heritage. Expect extra rules on renovation or sale.
If something looks wrong or is missing, please tell us.