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CLERCUS

Inactive
KBO/BCE: BE 0455.779.739

Inactive; last annual accounts for fiscal year 2024.

Signals

Two signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Persistent losses
Two consecutive loss-making years (2023 and 2024); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2024
Net result per financial year
18192021222324
2018 to 2024 · latest year €-4k
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 10-06-2025, 51 days ahead of the deadline.
NBB · 10 filings
Deviation from the deadline
2025
not confirmed
2024
51 d early
2023
29 d late
2022
19 d early
2021
60 d late
2020
53 d early
2019
69 d late
← before the deadline after the deadline →
Checked, nothing found (1)
neutral · No strike-offs in the KBO publications
We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
KBO publications · our coverage

Financials · fiscal year 2024, abbreviated schema

Equity
€293k▼ 1.4%
2023 · €297k
2018: €-69k 2019: €83k 2020: €74k 2021: €328k 2022: €308k 2023: €297k
2018 → 2024
Total assets
€766k▼ 3.8%
2023 · €796k
2018: €2.28M 2019: €1.06M 2020: €1.26M 2021: €1.28M 2022: €721k 2023: €796k
2018 → 2024
Net result
€-4k▲ 64.7%
2023 · €-12k
2018: €-55k 2019: €151k 2020: €-8k 2021: €174k 2022: €-19k 2023: €-12k
2018 → 2024
Working capital
€-83k▼ 34.1%
2023 · €-62k
2018: €-331k 2019: €82k 2020: €-431k 2021: €-383k 2022: €145k 2023: €-62k
2018 → 2024
Multi-year overview
Every figure with its change against the year before
▲ rise ▼ fall
Line20202021202220232024Trend
Equity€74k-€328k▲ 342%€308k▼ 5.9%€297k▼ 3.7%€293k▼ 1.4%
Operating result€-4k-€239k€-14k€-4k▲ 71.4%€-3k▲ 12.9%
Net result€-8k-€174k€-19k€-12k▲ 40.1%€-4k▲ 64.7%
Turnover and EBIT margin not published: the abbreviated schema does not require them.
Result per fiscal year
Operating resultNet result
€-100k€0€100k€200kOperating result 2020: €-4k€-4kNet result 2020: €-8k€-8kOperating result 2021: €239k€239kNet result 2021: €174k€174kOperating result 2022: €-14k€-14kNet result 2022: €-19k€-19kOperating result 2023: €-4k€-4kNet result 2023: €-12k€-12kOperating result 2024: €-3k€-3kNet result 2024: €-4k€-4k20202021202220232024€-20k€-15k€-10k€-5k€0Operating result 2022: €-14k€-14kNet result 2022: €-19k€-19kOperating result 2023: €-4k€-4kNet result 2023: €-12k€-12kOperating result 2024: €-3k€-3.5kNet result 2024: €-4k€-4.1k202220232024
The operating result stays negative: a loss of €3k in 2024 against €4k in 2023; the loss shrinks.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €766k
Fixed assets €622k ▼ 1.4%
Current assets €145k ▼ 12.7%
Equity and liabilities €766k
Equity €293k ▼ 1.4%
Provisions €68k ▼ 19.0%
Debt €405k ▼ 2.5%
Debt's share of the balance-sheet total rises from 52.2% to 52.9%. Equity and debt are lower.
Key figures and ratios
2024 value · change against 2023
EBITDA
€6k▼
2023 · €7k
Cash flow
€5k▲
2023 · €-518
Current ratio
0.64▼
2023 · 0.73
Debt to equity
1.38▼
2023 · 1.40
ROE
-1.4%▲
2023 · -3.9%
ROA
-0.5%▲
2023 · -1.4%
Interest coverage
0.38▼
2023 · 0.55
Debt ≤ 1 year
€227k=
2023 · €227k
Debt > 1 year
€172k▼
2023 · €183k
Income taxes
€8k
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 · 2024 against 2023 · 48 lines
Balance sheet Code20232024
Assets
Total assets20/58€796k€766k▼
Fixed assets21/28€631k€622k▼
Tangible fixed assets22/27€357k€348k▼
Land and buildings22€357k€348k▼
Financial fixed assets28€273k€273k=
Current assets29/58€166k€145k▼
Amounts receivable within one year40/41€131k€140k▲
Other amounts receivable41€131k€140k▲
Cash at bank and in hand54/58€32k€152▼
Deferred charges and accrued income490/1€3k€4k▲
Equity and liabilities
Total equity and liabilities10/49€796k€766k▼
Equity10/15€297k€293k▼
Contributions10/11€57k€57k=
Reserves13€260k€235k▼
Tax-exempt reserves132€260k€213k▼
Distributable reserves133-€22k
Profit (loss) carried forward14€-20k€853▲
Provisions and deferred taxes16€84k€68k▼
Deferred taxes168€84k€68k▼
Amounts payable17/49€416k€405k▼
Amounts payable after more than one year17€183k€172k▼
Financial debts170/4€183k€172k▼
Amounts payable within one year42/48€227k€227k=
Current portion of amounts payable after more than one year42€10k€10k▲
Trade debts44€135€1k▲
Suppliers440/4€135€1k▲
Taxes, remuneration and social security45-€8k
Taxes450/3-€8k
Other amounts payable47/48€217k€207k▼
Accrued charges and deferred income492/3€6k€6k▲
Income statement Code20232024
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€11k€9k▼
Other operating charges640/8€2k€1k▼
Gross operating margin9900€9k€7k▼
Operating profit (loss)9901€-4k€-3k▲
Financial income75/76B€3k€6k▲
Recurring financial income75€3k€6k▲
Financial charges65/66B€13k€15k▲
Recurring financial charges65€13k€15k▲
Profit (loss) for the period before taxes9903€-14k€-12k▲
Transfer from deferred taxes780€3k€16k▲
Income taxes67/77-€8k
Profit (loss) for the period9904€-12k€-4k▲
Transfer from tax-exempt reserves789€8k€48k▲
Profit (loss) for the period to be appropriated9905€-4k€44k▲
Appropriation of the result
Profit (loss) to be appropriated9906€-20k€23k▲
Profit (loss) brought forward from the previous period14P€-17k€-20k▼
Transfer to equity691/2-€22k
To other reserves6921-€22k

The notes to these accounts (15 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

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Timeline · acts, filings and financial milestones

2025
10-06
NBB filing Annual accounts filed
fiscal year 2024 · abbreviated schema
2024
29-08
NBB filing Annual accounts filed
fiscal year 2023 · abbreviated schema · 29 days late
2023
12-07
NBB filing Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
31-12
Financial Liquidity triplescurrent ratio 1.45
Current ratio from 0.56 to 1.45; short-term debt falls from €863k to €321k.
29-09
NBB filing Annual accounts filed
fiscal year 2021 · abbreviated schema · 60 days late
2021
31-12
Financial Back to profitnet €174k
Net result €174k after one loss-making year.
31-12
Financial Equity above €200kEq €328k ▲342%
Equity rises from €74k to €328k.
08-06
NBB filing Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
08-10
NBB filing Annual accounts filed
fiscal year 2019 · abbreviated schema · 69 days late
2019
31-12
Financial Back to profitnet €151k
Net result €151k after one loss-making year.
22-08
NBB filing Annual accounts filed
fiscal year 2018 · abbreviated schema · 22 days late
2018
05-06
NBB filing Annual accounts filed
fiscal year 2017 · abbreviated schema
2017
12-06
NBB filing Annual accounts filed
fiscal year 2016 · abbreviated schema
2016
07-07
NBB filing Annual accounts filed
fiscal year 2015 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 4 acts read
About the unread acts

We know of 4 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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Structure & network

Ownership & control

1 board mandate
Board mandates of this companythis company sits on their board1