Caluberna
ActiveCaluberna has been active since 1992 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €356k and a net result of €-49k. Equity is shrinking by ~4.4% per year across the filed fiscal years. The computed 12-month bankruptcy probability is 0.8% (low).
Checked score
Score 2025
53
/ 100
Fair
The score weighs solvency, liquidity, profitability and financial development. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability23▼-7
Solvency63▼-4
Growth58▼-20
Track record100
Bankruptcy probability, 12 months
0.8%
Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €18k at 30 days acceptable
Liquidity short (current ratio 0.3 against 0.23 in 2024; short-term debt: 50.6% and cash: 15.4% of total assets), and 61.6% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Six signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
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 · 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
1819202122232425
2018 to 2025 · latest year €-49k
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 20-08-2026, 20 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 · 10 filingsDeviation from the deadline
2025
20 d late
2024
27 d late
2023
57 d late
2022
102 d late
2021
2 d late
2020
121 d late
2019
122 d late
← before the deadline
after the deadline →
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
21-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, abbreviated schema
Equity
€356k▼ 12.2%
2024 · €405k
2018: €361k
2019: €317k
2020: €524k
2021: €524k
2022: €499k
2023: €441k
2024: €405k
2018 → 2025
Total assets
€927k▼ 2.8%
2024 · €954k
2018: €1.57M
2019: €1.38M
2020: €1.50M
2021: €1.38M
2022: €1.26M
2023: €1.10M
2024: €954k
2018 → 2025
Net result
€-49k▼ 39.3%
2024 · €-35k
2018: €-171k
2019: €-44k
2020: €207k
2021: €51
2022: €-25k
2023: €-58k
2024: €-35k
2018 → 2025
Working capital
€-326k▲ 4.1%
2024 · €-340k
2018: €261k
2019: €172k
2020: €411k
2021: €267k
2022: €220k
2023: €135k
2024: €-340k
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€524k-€499k▼ 4.7%€441k▼ 11.7%€405k▼ 8.0%€356k▼ 12.2%
Operating result€-32k-€-30k▲ 7.0%€-43k▼ 44.0%€-19k▲ 55.8%€-29k▼ 53.0%
Net result€51-€-25k€-58k▼ 136%€-35k▲ 39.3%€-49k▼ 39.3%
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €29k in 2025 against €19k in 2024; the loss grows.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €927k
Fixed assets
€784k▼ 8.1%
Current assets
€143k▲ 41.7%
Equity and liabilities €927k
Equity
€356k▼ 12.2%
Provisions
€98k▼ 9.1%
Debt
€473k▲ 7.2%
The debt ratio rises from 46.2% to 51.0%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
€40k▼
2024 · €50k
Cash flow
€20k▼
2024 · €34k
Solvency
38.4%▼
2024 · 42.5%
Current ratio
0.30▲
2024 · 0.23
Quick ratio
0.30▲
2024 · 0.23
Debt / equity
1.33▲
2024 · 1.09
ROE
-13.8%▼
2024 · -8.7%
ROA
-5.3%▼
2024 · -3.7%
Interest coverage
1.34▼
2024 · 1.91
Debt
€473k▲
2024 · €441k
Debt ≤ 1 year
€469k▲
2024 · €441k
Income taxes
€-17▼
2024 · €1k
Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.
Filed annual accounts
As filed with the NBB · 2025 against 2024
Balance sheet
Code20242025
Assets
Total assets20/58€954k€927k▼
Fixed assets21/28€853k€784k▼
Tangible fixed assets22/27€853k€784k▼
Land and buildings22€826k€771k▼
Plant, machinery and equipment23€6k€4k▼
Furniture and vehicles24€22k€9k▼
Current assets29/58€101k€143k▲
Cash at bank and in hand54/58€101k€143k▲
Equity and liabilities
Total equity and liabilities10/49€954k€927k▼
Equity10/15€405k€356k▼
Contributions10/11€175k€175k=
Capital10€175k€175k=
Issued capital100€175k€175k=
Reserves13€230k€208k▼
Non-distributable reserves130/1€18k€18k=
Legal reserve130€18k€18k=
Tax-exempt reserves132€209k€190k▼
Distributable reserves133€4k-
Profit (loss) carried forward14€8€-27k▼
Provisions and deferred taxes16€108k€98k▼
Deferred taxes168€108k€98k▼
Amounts payable17/49€441k€473k▲
Amounts payable within one year42/48€441k€469k▲
Trade debts44€5k€7k▲
Suppliers440/4€5k€7k▲
Taxes, remuneration and social security45€960€10k▲
Taxes450/3€960€10k▲
Other amounts payable47/48€435k€453k▲
Accrued charges and deferred income492/3-€4k
Income statement
Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€69k€69k▲
Other operating charges640/8€6k€5k▼
Gross operating margin9900€56k€45k▼
Operating profit (loss)9901€-19k€-29k▼
Financial income75/76B€1k€18▼
Recurring financial income75€1k€18▼
Financial charges65/66B€26k€30k▲
Recurring financial charges65€26k€30k▲
Profit (loss) for the period before taxes9903€-44k€-59k▼
Transfer from deferred taxes780€10k€10k=
Income taxes67/77€1k€-17▼
Profit (loss) for the period9904€-35k€-49k▼
Transfer from tax-exempt reserves789€19k€19k=
Profit (loss) for the period to be appropriated9905€-16k€-30k▼
Appropriation of the result
Profit (loss) to be appropriated9906€-16k€-30k▼
Profit (loss) brought forward from the previous period14P€135€8▼
Transfer from equity791/2€16k€4k▼
The notes to these accounts (3 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
20-08
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema · 20 days late
2025
27-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 27 days late
2024
26-09
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 57 days late
2023
10-11
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 102 days late
2022
02-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 2 days late
2021
29-11
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 121 days late
2020
31-12
Financial
Back to profitnet €207k
Net result €207k after 2 loss-making years.
31-12
Financial
Equity above €500kEq €524k ▲65.1%
Equity rises from €317k to €524k.
30-11
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 122 days late
2019
31-12
Financial
Liquidity triplescurrent ratio 6.63
Current ratio from 2.09 to 6.63; short-term debt falls from €240k to €31k.
14-11
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 106 days late
2018
26-09
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 57 days late
2017
25-09
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 56 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
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, Lier · 1 establishment unit since 1993
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Aarschotsesteenweg 2842500 LierGround area
8,085 m²
Building footprint
336 m²
Volume, LiDAR
1,789 m³
Parcel 12019A0367/00F000, Flanders · tallest building 10.1 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
CALUBERNA BVBA
since 19932.058.613.479
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 12019A0367/00F000 | Flanders | 8,085 m² | 1 · 336 m² | 10.1 m · 2 fl. |
Linked by address, not proof of ownership
Methodology
via registered seat: 1
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Company data · Crossroads Bank
Identification
Legal formPrivate limited company
Founded06-05-1992
Fiscal year end31-12
Sources
Crossroads Bank for EnterprisesNational Bank · 33 filingsAddress and cadastre registers
Data from official sources, last processed on 21-09-2026. Scores and ratios are computed by Checked and are not a credit decision.