BREYE DIRK
ActiveSummary
BREYE DIRK has been active since 1997 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €25k and a net result of €-14k. Equity is growing by ~12.8% per year across the filed fiscal years. Its solvency ranks better than 20% of 27965 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.9% (low).
Checked score
Score 2025
Axes · tick = 2024
Profitability7▲+7
Solvency43▼-16
Growth52=
Track record100
Bankruptcy probability, 12 months
0.9%
Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €500 at 30 days only on tighter terms
Liquidity short (current ratio 0.75 against 3.18 in 2024; short-term debt: 45.7% and cash: 0.6% of total assets), and 82.3% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Six 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
Specialised construction activities (NACE 43)
about 85% more 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
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
17.7%
Return on assets
-9.5%
Age of the figures
15 mo
raises risk · Persistent losses
Two consecutive loss-making years (2024 and 2025); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2025Net result per financial year
19202122232425
2019 to 2025 · latest year €-14k
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 20% of 27965 sector peers (2025).
NBB · sector comparisonPosition among 27965 sector peers
Solvency
better than 20%
← weakest
strongest →
neutral · Latest accounts filed on time
The financial year that closed on 30-06-2025 was due by 31-01-2026 and was filed on 31-01-2026, 0 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
on the day
2024
18 d late
2023
21 d late
2022
1 d late
2021
31 d late
2020
16 d late
2019
18 d late
← before the deadline
after the deadline →
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 30-06-2026 and is due by 31-01-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
30-06-2026 close25-09-2026 today31-01-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€25k▼ 34.8%
2024 · €39k
2019: €19klowest in 7 years
2020: €25k▲ +28.1% vs 2019
2021: €31k▲ +23.2% vs 2020
2022: €62k▲ +101% vs 2021
2023: €77k▲ +24.4% vs 2022highest in 7 years
2024: €39k▼ -49.1% vs 2023
2025: €25k▼ -34.8% vs 2024
2019 → 2025
Total assets
€143k▲ 26.3%
2024 · €114k
2019: €90klowest in 7 years
2020: €120k▲ +34.6% vs 2019
2021: €103k▼ -14.2% vs 2020
2022: €133k▲ +28.2% vs 2021
2023: €185k▲ +39.9% vs 2022highest in 7 years
2024: €114k▼ -38.8% vs 2023
2025: €143k▲ +26.3% vs 2024
2019 → 2025
Net result
€-14k▲ 63.9%
2024 · €-38k
2019: €1k
2020: €5k▲ +298% vs 2019
2021: €6k▲ +5.7% vs 2020
2022: €31k▲ +437% vs 2021highest in 7 years
2023: €15k▼ -51.5% vs 2022
2024: €-38k▼ -350% vs 2023lowest in 7 years
2025: €-14k▲ +63.9% vs 2024
2019 → 2025
Working capital
€-17k
2024 · €77k
2019: €12k
2020: €-37k▼ -398% vs 2019lowest in 7 years
2021: €12k▲ +133% vs 2020
2022: €46k▲ +270% vs 2021
2023: €54k▲ +16.9% vs 2022
2024: €77k▲ +43.4% vs 2023highest in 7 years
2025: €-17k▼ -122% vs 2024
2019 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€31k-€62k▲ 101%€77k▲ 24.4%€39k▼ 49.1%€25k▼ 34.8%
2021: €31k
2022: €62k▲ +101% vs 2021
2023: €77k▲ +24.4% vs 2022highest in 5 years
2024: €39k▼ -49.1% vs 2023
2025: €25k▼ -34.8% vs 2024lowest in 5 years
Operating result€16k-€46k▲ 180%€32k▼ 30.7%€-33k€-9k▲ 71.5%
2021: €16k
2022: €46k▲ +180% vs 2021highest in 5 years
2023: €32k▼ -30.7% vs 2022
2024: €-33k▼ -204% vs 2023lowest in 5 years
2025: €-9k▲ +71.5% vs 2024
Net result€6k-€31k▲ 437%€15k▼ 51.5%€-38k€-14k▲ 63.9%
2021: €6k
2022: €31k▲ +437% vs 2021highest in 5 years
2023: €15k▼ -51.5% vs 2022
2024: €-38k▼ -350% vs 2023lowest in 5 years
2025: €-14k▲ +63.9% vs 2024
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €9k in 2025 against €33k in 2024; the loss shrinks.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €143k
Fixed assets
€94k ▲ 10,497%
Current assets
€49k ▼ 56.5%
Equity and liabilities €143k
Equity
€25k ▼ 34.8%
Debt
€118k ▲ 58.2%
Debt's share of the balance-sheet total rises from 65.6% to 82.3%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
€-2k▲
2024 · €-33k
Cash flow
€-6k▲
2024 · €-37k
Current ratio
0.75▼
2024 · 3.18
Debt to equity
4.64▲
2024 · 1.91
ROE
-53.4%▲
2024 · -96.3%
ROA
-9.5%▲
2024 · -33.1%
Interest coverage
-0.43▲
2024 · -7.59
Debt ≤ 1 year
€66k▲
2024 · €35k
Debt > 1 year
€52k▲
2024 · €39k
Income taxes
€147▲
2024 · €84
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 · 2025 against 2024 · 46 lines
Balance sheet
Code20242025
Assets
Total assets20/58€114k€143k▲
Fixed assets21/28€891€94k▲
Tangible fixed assets22/27€891€94k▲
Furniture and vehicles24€891€94k▲
Current assets29/58€113k€49k▼
Amounts receivable within one year40/41€93k€36k▼
Trade receivables40€20k€34k▲
Other amounts receivable41€73k€2k▼
Cash at bank and in hand54/58€8k€906▼
Deferred charges and accrued income490/1€12k€12k=
Equity and liabilities
Total equity and liabilities10/49€114k€143k▲
Equity10/15€39k€25k▼
Contributions10/11€19k€19k=
Reserves13€29k€29k=
Non-distributable reserves130/1€2k€2k=
Reserves not available under the articles1311€2k€2k=
Distributable reserves133€28k€28k=
Profit (loss) carried forward14€-9k€-23k▼
Amounts payable17/49€75k€118k▲
Amounts payable after more than one year17€39k€52k▲
Financial debts170/4€39k€52k▲
Amounts payable within one year42/48€35k€66k▲
Current portion of amounts payable after more than one year42€14k€13k▼
Financial debts43-€8k
Credit institutions430/8-€8k
Trade debts44€4k€3k▼
Suppliers440/4€4k€3k▼
Taxes, remuneration and social security45€14k€14k▲
Taxes450/3€14k€14k▲
Other amounts payable47/48€4k€28k▲
Income statement
Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€284€8k▲
Other operating charges640/8€8k€1k▼
Non-recurring operating charges66A€13k€0▼
Gross operating margin9900€-12k€-483▲
Operating profit (loss)9901€-33k€-9k▲
Financial income75/76B€9€1▼
Recurring financial income75€9€1▼
Financial charges65/66B€4k€4k▼
Recurring financial charges65€4k€4k▼
Profit (loss) for the period before taxes9903€-37k€-13k▲
Income taxes67/77€84€147▲
Profit (loss) for the period9904€-38k€-14k▲
Profit (loss) for the period to be appropriated9905€-38k€-14k▲
Appropriation of the result
Profit (loss) to be appropriated9906€-38k€-23k▲
Profit (loss) brought forward from the previous period14P-€-9k
Transfer from equity791/2€29k€0▼
The notes to these accounts (7 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | €32k | €1k | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €13k | €13k | €7k | €284 | €8k | ▲ 2,628% |
| Other operating charges640/8 | - | €1k | €756 | €8k | €1k | ▼ 84.9% |
| Non-recurring operating charges66A | - | - | €3k | €13k | €0 | ▼ 100% |
| Gross operating margin9900 | €36k | €60k | €43k | €-12k | €-483 | ▲ 95.8% |
| Operating profit (loss)9901 | €16k | €46k | €32k | €-33k | €-9k | ▲ 71.5% |
| Financial income75/76B | - | - | €2 | €9 | €1 | ▼ 89.9% |
| Recurring financial income75 | €100 | - | €2 | €9 | €1 | ▼ 89.9% |
| Financial charges65/66B | - | €7k | €10k | €4k | €4k | ▼ 8.4% |
| Recurring financial charges65 | €7k | €7k | €10k | €4k | €4k | ▼ 8.4% |
| Profit (loss) for the period before taxes9903 | €10k | €39k | €22k | €-37k | €-13k | ▲ 64.2% |
| Income taxes67/77 | €4k | €8k | €7k | €84 | €147 | ▲ 74.6% |
| Profit (loss) for the period9904 | €6k | €31k | €15k | €-38k | €-14k | ▲ 63.9% |
| Transfer from tax-exempt reserves789 | - | €4k | - | - | - | - |
| Profit (loss) for the period to be appropriated9905 | €6k | €34k | €15k | €-38k | €-14k | ▲ 63.9% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €103k | €133k | €185k | €114k | €143k | ▲ 26.3% |
| Fixed assets21/28 | €49k | €37k | €75k | €891 | €94k | ▲ 10,497% |
| Tangible fixed assets22/27 | €49k | €37k | €75k | €891 | €94k | ▲ 10,497% |
| Plant, machinery and equipment23 | - | €333 | - | - | - | - |
| Furniture and vehicles24 | - | €36k | €75k | €891 | €94k | ▲ 10,497% |
| Current assets29/58 | €54k | €96k | €110k | €113k | €49k | ▼ 56.5% |
| Amounts receivable within one year40/41 | €40k | €64k | €98k | €93k | €36k | ▼ 60.8% |
| Trade receivables40 | - | €36k | €29k | €20k | €34k | ▲ 69.7% |
| Other amounts receivable41 | - | €28k | €69k | €73k | €2k | ▼ 96.9% |
| Cash at bank and in hand54/58 | €941 | €21k | €441 | €8k | €906 | ▼ 88.7% |
| Deferred charges and accrued income490/1 | - | €12k | €12k | €12k | €12k | = |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €103k | €133k | €185k | €114k | €143k | ▲ 26.3% |
| Equity10/15 | €31k | €62k | €77k | €39k | €25k | ▼ 34.8% |
| Contributions10/11 | - | €19k | €19k | €19k | €19k | = |
| Reserves13 | €24k | €43k | €58k | €29k | €29k | = |
| Non-distributable reserves130/1 | - | €2k | €2k | €2k | €2k | = |
| Reserves not available under the articles1311 | - | €2k | €2k | €2k | €2k | = |
| Distributable reserves133 | - | €41k | €56k | €28k | €28k | = |
| Profit (loss) carried forward14 | €-12k | - | - | €-9k | €-23k | ▼ 151% |
| Amounts payable17/49 | €73k | €71k | €109k | €75k | €118k | ▲ 58.2% |
| Amounts payable after more than one year17 | €31k | €21k | €53k | €39k | €52k | ▲ 34.1% |
| Financial debts170/4 | - | €21k | €53k | €39k | €52k | ▲ 34.1% |
| Amounts payable within one year42/48 | €42k | €50k | €56k | €35k | €66k | ▲ 84.9% |
| Current portion of amounts payable after more than one year42 | - | €10k | €13k | €14k | €13k | ▼ 2.4% |
| Financial debts43 | - | - | €7k | - | €8k | - |
| Credit institutions430/8 | - | - | €7k | - | €8k | - |
| Trade debts44 | €14k | €20k | €20k | €4k | €3k | ▼ 20.4% |
| Suppliers440/4 | - | €20k | €20k | €4k | €3k | ▼ 20.4% |
| Taxes, remuneration and social security45 | - | €16k | €12k | €14k | €14k | ▲ 0.4% |
| Taxes450/3 | - | €16k | €12k | €14k | €14k | ▲ 0.4% |
| Other amounts payable47/48 | - | €4k | €4k | €4k | €28k | ▲ 613% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €6k | €31k | €15k | €-38k | €-14k | ▲ 63.9% |
| + Depreciation and write-downs630 | €13k | €13k | €7k | €284 | €8k | ▲ 2,628% |
| Operating cash flow (approximation) | €18k | €44k | €22k | €-37k | €-6k | ▲ 84.4% |
| Investment in fixed assets (approximation) | - | €0 | €-46k | €74k | €-101k | ▼ 236% |
| Change in cash | - | €20k | €-20k | €8k | €-7k | ▼ 194% |
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
31-01
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
18-02
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 18 days late
2024
30-06
Financial
Weakest financial yearnet €-38k
Net result drops to €-38k, the lowest in the series; recovery starts the following year.
21-02
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 21 days late
2023
01-02
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 1 day late
2022
30-06
Financial
Highest result since 2019net €31k ▲437%
Operating result €46k, net result €31k, both a record.
03-03
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 31 days late
2021
30-06
Financial
Liquidity doublescurrent ratio 1.30
Current ratio from 0.61 to 1.30; short-term debt falls from €96k to €42k.
16-02
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 16 days late
2020
18-02
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 18 days late
2019
28-02
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 28 days late
2018
27-02
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 27 days late
2017
27-02
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema · 27 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
We have established no sitting directors for this company. We derive directors from published Gazette acts; while there are none, or none read, nothing appears here. That does not mean the company has none: the CBE keeps its own list of function holders, which we do not read.
Location & real-estate footprint
Registered office, Kuurne · 1 establishment unit since 1997
Ground area
641 m²
Building footprint
94 m²
Volume, LiDAR
514 m³
Parcel 34023A0144/00S002, Flanders · tallest building 8.0 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
BREYE DIRK
since 19972.082.635.827
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 34023A0144/00S002 | Flanders | 641 m² | 1 · 94 m² | 8.0 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.
Similar companies · same sector, comparable size
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BE 0860.608.150
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AWOUTERS PLEISTERWERKEN
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PROPER CONSTRUCT
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Of 4,014 companies in sector 43310 we hold annual accounts for 1,746. 1,415 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 (pre-2019)
Founded09-06-1997
Fiscal year end30-06
Activities, NACEBEL 2025
43310Plastering work
Scores and ratios are computed by Checked and are not a credit decision.