Equity
BRIUM paid out €320,351 in dividends. That is 69% of the 2025 profit.
BRIUM paid out €320,351 in dividends. That is 69% of the 2025 profit.
The accounts state no turnover.
€1.5m of the debts are secured on the company's own assets. In 2023 that was €919,348.
The last five annual accounts were filed 2 to 49 days before the end of the period.
Subsidiary with negative equity. SKYSCRAPER · loss of €163,641 in 2025.
The dashed line is the sector median: < 0.1% across 20,107 companies (NACE 69, micro).
About 2 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
The band follows from the bankruptcy probability. 10 more points roughly halve it.
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 69, micro). It does better than 17% of them on solvency, 16% on liquidity, 82% on profitability and 16% on growth.
The bankruptcy probability was computed on 08-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
The probability rests on the annual accounts with balance sheet date 31-12-2025.
Of the companies with a bankruptcy probability in the very low class on 30-06-2025, 0.1% went bankrupt within twelve months.
Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).
Liquidity is insufficient, with a current ratio of 0.47 (0.5 in 2024), below 1. Short-term debt is 28.1% and cash 1.5% of total assets. 86.6% of the assets are financed with debt and provisions.
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 7 accounts on average 31 days before the deadline. In the sector (NACE 69), the median for financial year 2024 was 9 days before the deadline, and 32% of those companies filed late.
| Company | ||||
|---|---|---|---|---|
| BRIUM Uccle | €1.8m | €434,597 | 13.4% | - |
| DIETER HILLAERT Lokeren | €1.9m | €452,668 | 56.0% | - |
| Haerts-Dekeyser Accountancy Lievegem | €1.5m | €399,233 | 20.3% | - |
| ACCION Antwerp | €1.7m | €454,293 | 21.4% | - |
| David DERHAEG Maaseik | €1.9m | €434,424 | 67.7% | - |
| Fiscada Woluwe-Saint-Lambert | €1.9m | €405,993 | 71.9% | - |
| B ASSOCIATE Woluwe-Saint-Lambert | €1.6m | €437,984 | 56.4% | - |
These companies have the same main activity as BRIUM: certified accountants and tax accountants (NACE 69201). They are comparable in size and age: total assets between €1.5m and €1.9m, founded between 2008 and 2015.
BRIUM files the abbreviated format. That format states no turnover. The gross margin rose from €44,501 in 2014 to €434,597 in 2025.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
The turnover shown is an estimate from the gross margin.
Turnover ≈ €760,000. Estimated: probably between €650,000 and €900,000.
Higher than 23% of 4,136 companies in 2025.
Higher than 6% of 4,072 companies in 2025.
Higher than 78% of 4,107 companies in 2025.
Net result: top quarter · Equity: middle half · Balance sheet total: middle half · Working capital: bottom quarter
| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet: assets | |||||||||||||
20/58 |
1.8m | 1.9m | 1.6m | 482,711 | 565,807 | 544,020 | 565,603 | 451,616 | 481,056 | 548,494 | 409,229 | 457,019 | |
21/28 |
1.6m | 1.6m | 1.5m | 349,512 | 395,871 | 420,131 | 418,566 | 334,199 | 373,932 | 405,030 | 389,015 | 426,211 | |
22/27 |
306,805 | 365,192 | 306,346 | 349,512 | 395,871 | 420,131 | 418,566 | 334,199 | 373,932 | 405,030 | 389,015 | 426,211 | |
22 |
236,186 | 273,763 | 305,012 | 347,547 | 393,274 | 420,131 | 418,360 | 320,891 | 350,537 | 371,775 | 387,436 | 419,993 | |
24 |
70,618 | 91,429 | 1,334 | 1,966 | 2,597 | - | 206 | 13,308 | 23,394 | 33,255 | 1,579 | 6,218 | |
28 |
1.2m | 1.2m | 1.2m | - | - | - | - | - | - | - | - | - | |
29/58 |
237,482 | 293,202 | 108,500 | 133,198 | 169,935 | 123,889 | 147,037 | 117,418 | 107,124 | 143,464 | 20,214 | 30,808 | |
29 |
25,997 | 38,392 | 50,402 | 62,037 | 73,310 | 84,232 | 94,814 | 24,721 | 48,713 | 72,000 | - | - | |
291 |
25,997 | 38,392 | 50,402 | 62,037 | 73,310 | 84,232 | 94,814 | 24,721 | 48,713 | 72,000 | - | - | |
40/41 |
184,959 | 219,461 | 12,498 | 61,621 | 68,961 | 32,938 | 52,064 | 83,273 | 56,305 | 68,745 | 14,163 | 27,781 | |
40 |
346 | - | 863 | 34,957 | 32,789 | 16,991 | 2,440 | 18,493 | 32,030 | 33,036 | - | 12,918 | |
41 |
184,613 | 219,461 | 11,635 | 26,664 | 36,172 | 15,948 | 49,624 | 64,780 | 24,275 | 35,709 | 14,163 | 14,863 | |
54/58 |
26,526 | 35,349 | 42,074 | 9,541 | 27,665 | 5,307 | 16 | 9,424 | 541 | 605 | 3,881 | 507 | |
490/1 |
- | - | 3,526 | - | - | 1,412 | 143 | - | 1,564 | 2,113 | 2,170 | 2,520 | |
| Balance sheet: equity and liabilities | |||||||||||||
10/49 |
1.8m | 1.9m | 1.6m | 482,711 | 565,807 | 544,020 | 565,603 | 451,616 | 481,056 | 548,494 | 409,229 | 457,019 | |
10/15 |
239,941 | 338,951 | 38,951 | 55,794 | 52,717 | 23,600 | 23,600 | 23,600 | 39,391 | 55,813 | 25,825 | -51,907 | |
10/11 |
18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 50,000 | 50,000 | 50,000 | |
100 |
- | - | - | - | - | - | 18,600 | 18,600 | 18,600 | 50,000 | 50,000 | 50,000 | |
13 |
- | - | - | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | - | - | |
130/1 |
- | - | - | 5,000 | 5,000 | 5,000 | - | - | - | - | - | - | |
130 |
- | - | - | - | - | - | 5,000 | 5,000 | 5,000 | 5,000 | - | - | |
1311 |
- | - | - | 5,000 | 5,000 | 5,000 | - | - | - | - | - | - | |
14 |
221,341 | 320,351 | 20,351 | 32,194 | 29,117 | - | - | - | 15,791 | 813 | -24,175 | -101,907 | |
16 |
- | - | - | - | - | - | - | - | - | 6,184 | - | - | |
160/5 |
- | - | - | - | - | - | - | - | - | 6,184 | - | - | |
17/49 |
1.5m | 1.5m | 1.6m | 426,916 | 513,089 | 520,420 | 542,003 | 428,016 | 441,665 | 486,497 | 383,403 | 508,926 | |
17 |
1.0m | 949,899 | 769,145 | 200,341 | 237,222 | 274,426 | 311,857 | 240,599 | 292,469 | 295,488 | 263,588 | 281,602 | |
170/4 |
1.0m | 949,899 | 769,145 | 200,341 | 237,222 | 274,426 | 311,857 | 240,599 | 292,469 | 295,488 | 263,588 | 281,602 | |
42/48 |
501,873 | 588,060 | 825,266 | 225,629 | 274,920 | 245,047 | 230,146 | 187,417 | 149,066 | 191,009 | 119,815 | 227,324 | |
42 |
233,141 | 216,649 | 150,203 | 36,881 | 37,204 | 52,784 | 56,104 | 51,871 | 52,814 | 34,663 | 18,014 | 17,422 | |
43 |
- | 200,000 | - | 5 | 5 | 3 | 775 | 919 | 98 | - | - | - | |
430/8 |
- | 200,000 | - | 5 | 5 | 3 | 775 | 919 | 98 | - | - | - | |
44 |
1,099 | 24,085 | - | 6 | 5,764 | - | 233 | 949 | 1,465 | 1,228 | 405 | 3,347 | |
440/4 |
1,099 | 24,085 | - | 6 | 5,764 | - | 233 | 949 | 1,465 | 1,228 | 405 | 3,347 | |
46 |
- | - | - | 30,000 | - | - | - | - | - | - | - | - | |
45 |
138,587 | 147,326 | 153,254 | 158,736 | 103,948 | 137,436 | 81,789 | 74,493 | 45,680 | 45,208 | 25,459 | 25,094 | |
450/3 |
138,587 | 147,326 | 153,254 | 158,736 | 103,948 | 137,436 | 81,789 | 74,493 | 45,680 | 45,208 | 25,459 | 25,094 | |
47/48 |
129,046 | - | 521,809 | - | 128,000 | 54,824 | 91,246 | 59,186 | 49,009 | 109,910 | 75,937 | 181,460 | |
492/3 |
- | - | - | 947 | 947 | 948 | - | - | 129 | - | - | - | |
| Income statement | |||||||||||||
76A |
- | 10,500 | - | - | - | 107 | - | - | - | 12,576 | - | - | |
9900 |
434,597 | 387,115 | 291,679 | 320,512 | 264,247 | 209,016 | 200,473 | 141,861 | 87,011 | 105,688 | 135,626 | 44,501 | |
630 |
58,388 | 50,779 | 43,166 | 45,965 | 49,529 | 50,049 | 56,317 | 55,902 | 52,331 | 48,218 | 38,601 | 65,209 | |
635/8 |
- | - | - | - | - | - | - | - | - | 6,184 | - | - | |
640/8 |
5,069 | 9,992 | 3,854 | 3,570 | 3,688 | 3,945 | 21,266 | 3,419 | 2,895 | 3,954 | 3,046 | 53,426 | |
66A |
- | - | - | - | - | - | - | - | - | - | - | 3,346 | |
9901 |
371,140 | 326,344 | 244,659 | 270,977 | 211,031 | 155,022 | 122,891 | 82,540 | 31,785 | 47,332 | 93,979 | -74,134 | |
75/76B |
166,181 | 310,483 | 59,759 | 3,837 | 3,786 | 4,053 | 5,746 | 3,384 | 2,113 | 3,521 | 0 | - | |
75 |
166,181 | 310,483 | 59,759 | 3,837 | 3,786 | 4,053 | 5,746 | 3,384 | 2,113 | 3,521 | 0 | - | |
65/66B |
39,769 | 46,733 | 33,151 | 6,543 | 7,323 | 8,454 | 6,690 | 8,066 | 10,330 | 13,246 | 16,092 | 24,220 | |
65 |
39,769 | 46,733 | 33,151 | 6,543 | 7,323 | 8,454 | 6,690 | 8,066 | 10,330 | 13,246 | 16,092 | 24,220 | |
9903 |
497,551 | 590,095 | 271,267 | 268,272 | 207,494 | 150,621 | 121,946 | 77,858 | 23,569 | 50,184 | 77,888 | -101,700 | |
67/77 |
36,211 | 75,095 | 53,110 | 67,195 | 50,376 | 35,798 | 30,701 | 18,672 | 8,591 | 15,196 | 155 | 207 | |
9904 |
461,341 | 515,000 | 218,157 | 201,077 | 157,117 | 114,824 | 91,246 | 59,186 | 14,978 | 34,988 | 77,732 | -101,907 | |
9905 |
461,341 | 515,000 | 218,157 | 201,077 | 157,117 | 114,824 | 91,246 | 59,186 | 14,978 | 34,988 | 77,732 | -101,907 | |
| Appropriation of the result | |||||||||||||
9906 |
781,691 | 535,351 | 250,351 | 230,194 | 157,117 | 114,824 | 91,246 | 74,976 | 15,791 | 10,813 | -24,175 | -101,907 | |
14P |
320,351 | 20,351 | 32,194 | 29,117 | - | - | - | - | - | - | - | - | |
791/2 |
- | - | 5,000 | - | - | - | - | - | - | - | - | - | |
691/2 |
- | - | - | - | - | - | - | - | - | 5,000 | - | - | |
6920 |
- | - | - | - | - | - | - | - | - | 5,000 | - | - | |
694/7 |
560,351 | 215,000 | 235,000 | 198,000 | 128,000 | 114,824 | 91,246 | 74,976 | - | 5,000 | - | - | |
694 |
320,351 | 215,000 | 235,000 | 198,000 | 128,000 | 114,824 | 91,246 | 74,976 | - | 5,000 | - | - | |
695 |
240,000 | - | - | - | - | - | - | - | - | - | - | - | |
| Document | |||||||||||||
The notes to these accounts have 21 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.
Source: Annual accounts 2025 at the NBB, filed on 17-07-2026.
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | abbreviated format | 17-07-2026 | 2026-00312255 | |
| 31-12-2024 | full format | 28-07-2025 | 2025-00325214 | |
| 31-12-2023 | full format | 29-07-2024 | 2024-00307276 | |
| 31-12-2022 | micro format | 12-06-2023 | 2023-00126214 | |
| 31-12-2021 | micro format | 29-07-2022 | 2022-20264023 | |
| 31-12-2020 | micro format | 01-04-2021 | 2021-09600494 | |
| 31-12-2019 | micro format | 03-07-2020 | 2020-26200593 | |
| 31-12-2018 | micro format | 06-03-2019 | 2019-06600052 | |
| 31-12-2017 | micro format | 22-05-2018 | 2018-13500565 | |
| 31-12-2016 | full format | 23-03-2017 | 2017-07100216 | |
| 31-12-2015 | full format | 12-01-2016 | 2016-01300074 | |
| 31-12-2014 | full format | 14-09-2015 | 2015-58900335 |
| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 429,528 | 377,123 | 287,825 | 316,942 | 260,560 | 205,071 | 179,207 | 138,442 | 84,116 | 95,550 | 132,580 | -8,924 | ||
| 519,729 | 565,778 | 261,323 | 247,042 | 206,646 | 164,872 | 147,562 | 115,088 | 67,309 | 83,206 | 116,334 | -36,698 | ||
| 25,020 | 109,625 | 1.2m | -394 | 25,269 | 51,613 | 140,684 | 16,169 | 21,233 | 64,233 | 1,405 | 496,419 | ||
| -8,823 | -6,725 | 32,533 | -18,124 | 22,358 | 5,291 | -9,408 | 8,882 | -64 | -3,275 | 3,374 | - | ||
| -264,392 | -294,858 | -716,766 | -92,431 | -104,985 | -121,158 | -83,109 | -70,000 | -41,942 | -47,545 | -99,601 | -196,516 | ||
| 13.4% | 18.1% | 2.4% | 11.6% | 9.3% | 4.3% | 4.2% | 5.2% | 8.2% | 10.2% | 6.3% | -11.4% | ||
| 0.47 | 0.50 | 0.13 | 0.59 | 0.62 | 0.51 | 0.64 | 0.63 | 0.72 | 0.75 | 0.17 | 0.14 | ||
| 6.45 | 4.54 | 40.93 | 7.65 | 9.73 | 22.05 | 22.97 | 18.14 | 11.21 | 8.72 | 14.85 | - | ||
| 192.3% | 151.9% | 560.1% | 360.4% | 298.0% | 486.5% | 386.6% | 250.8% | 38.0% | 62.7% | 301.0% | - | ||
| 25.8% | 27.4% | 13.4% | 41.7% | 27.8% | 21.1% | 16.1% | 13.1% | 3.1% | 6.4% | 19.0% | -22.3% | ||
| 10.80 | 8.07 | 8.68 | 48.44 | 35.58 | - | - | - | - | - | - | - |
EBIT margin: not included in this filing.
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.
| Item | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Debts secured on the company's own assets | €1.5m | €1.4m | €919,348 | - | - |
| Mortgages, amount registered | €106,185 | €106,185 | €106,185 | €106,185 | €106,185 |
| €432,300 | €432,300 | €432,300 | €432,300 | €432,300 | |
| Carrying value of the mortgaged assets | €236,186 | €273,763 | €305,012 | €347,547 | €393,274 |
| Pledge on other assets, amount secured | €1.1m | €1.1m | €1.1m | - | - |
| Carrying value of the other pledged assets | €1.2m | €1.2m | €1.2m | - | - |
Source: notes to the 2021 to 2025 annual accounts (statement of debts and off-balance-sheet rights and commitments)
| Item | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Tangible fixed assets | - | €109,625 | - | - | €25,269 |
| Financial fixed assets | €25,020 | - | €1.2m | - | - |
| €58,388 | €50,779 | €43,166 | €45,965 | €49,529 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
The operating result for 2025 is 14% higher than in 2024 and the highest since 2014. It is the second rise in a row, after the fall in 2023.
Debt's share of the balance-sheet total rises from 81.9% to 86.6%. Equity is lower and debt is higher.
Source: list of holdings in its own 2025 accounts. Every holding stands with its own latest accounts.
| MAISONS COMPERE WONINGEN COMPERE
registered office since 01-02-2013 · founded in 2013 |
67 FTE (2025) 0502.389.427 |
| ALAIN WIRTZ
registered office since 12-06-1990 · founded in 1990 |
total assets €13.8m (2025) 0440.572.614 |
| PDO Myrtilles
registered office since 26-05-2015 · founded in 2015 |
total assets €6.6m (2025) 0630.895.522 |
| NOUVELLE HOTELLERIE
establishment since 22-03-1994 · founded in 1994 |
1 FTE (2026) 0452.199.647 |
| MARLY
registered office since 08-04-2019 · founded in 1989 |
4.8 FTE (2025) 0436.760.415 |
| ROYAL 87
registered office since 18-12-2008 · founded in 2008 · negative equity (2025) |
total assets €3.4m (2025) 0808.539.738 |
| M.P. HOLDINGS
registered office since 23-10-2013 · founded in 2013 · negative equity (2025) |
total assets €3.3m (2025) 0541.349.971 |
| A.BLAVIER srl
registered office since 19-01-2017 · founded in 2017 |
total assets €2.7m (2025) 0669.766.489 |
| SME ADVICE
registered office since 15-02-2019 · founded in 2019 |
total assets €2.2m (2025) 0720.761.864 |
| PME-CONSEILS
registered office since 17-07-1987 · founded in 1987 |
12 FTE (2025) 0431.475.103 |
Source for every holding own accounts 2025
| Name | 2023 | 2024 | 2025 |
|---|---|---|---|
| SKYSCRAPER | 50.04% | ||
| SME ADVICE | 50% | ||
Source: list of holdings in its own accounts
The network starts from the directors of BRIUM. Every other company they run is a node.
Deadline for the 2026 accounts: 31-07-2027
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 |
|---|---|---|
| Egide Van Ophemstraat 40A registered office 1180 Uccle | ||
| Egide Van Ophemstraat 40 1180 Uccle | 24-07-2013 | 2.220.807.674 |
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 21616G0176/00N002 | 2,094 m² | 1 · 2,233 m² | 19.1 m · 4 |
| 21616G0176/00X003 | 1,103 m² | - | - |
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