D. BEST
ActiveSummary
The annual accounts of D. BEST for fiscal year 2025 show a net loss of 119% of total assets and of 58% of the equity at the start of that year. The 2025 annual accounts show equity of €40k and a net result of €-56k. Equity remains stable across the filed fiscal years (±1.1% per year). Its solvency ranks better than 82% of 31791 sector peers (fiscal year 2025). The company has been active since 1990 and the Belgian State Gazette contains no insolvency or warning signals. The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2025
59
/ 100
Fair
A net loss of at least half of total assets or of the equity at the start of the financial year caps the score. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability0▼-47
Solvency100=
Growth32▼-20
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €2k at 30 days only on tighter terms
Net loss of at least half of total assets or of the equity at the start of the financial year.
Liquidity ample (current ratio 5.18 against 8.13 in 2024; short-term debt: 13.2% and cash: 19.1% of total assets), and 14.9% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Four signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 70
Relative position
BE, all sectors
reference
Activities of head offices; management consultancy activities (NACE 70)
about 69% fewer 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
85.1%
Return on assets
-119.4%
Age of the figures
9 mo
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 16-07-2026, 15 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
15 d early
2024
28 d late
2023
29 d late
2022
31 d late
2021
34 d early
2020
43 d early
2019
35 d early
← before the deadline
after the deadline →
Checked, nothing found (2)
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
25-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€40k▼ 58.4%
2024 · €95k
2018: €88k
2019: €84k▼ -4.5% vs 2018
2020: €91k▲ +7.6% vs 2019
2021: €111k▲ +22.4% vs 2020highest in 8 years
2022: €103k▼ -7.1% vs 2021
2023: €94k▼ -9.4% vs 2022
2024: €95k▲ +1.9% vs 2023
2025: €40k▼ -58.4% vs 2024lowest in 8 years
2018 → 2025
Total assets
€47k▼ 56.1%
2024 · €106k
2018: €102k
2019: €100k▼ -2.3% vs 2018
2020: €108k▲ +8.0% vs 2019
2021: €127k▲ +18.4% vs 2020highest in 8 years
2022: €114k▼ -10.1% vs 2021
2023: €103k▼ -9.9% vs 2022
2024: €106k▲ +3.0% vs 2023
2025: €47k▼ -56.1% vs 2024lowest in 8 years
2018 → 2025
Net result
€-56k
2024 · €3k
2018: €6k
2019: €-4k▼ -166% vs 2018
2020: €6k▲ +262% vs 2019
2021: €20k▲ +220% vs 2020highest in 8 years
2022: €-8k▼ -139% vs 2021
2023: €-10k▼ -23.5% vs 2022
2024: €3k▲ +127% vs 2023
2025: €-56k▼ -2247% vs 2024lowest in 8 years
2018 → 2025
Working capital
€26k▼ 66.7%
2024 · €77k
2018: €62k
2019: €65k▲ +4.4% vs 2018
2020: €79k▲ +21.1% vs 2019
2021: €89k▲ +13.9% vs 2020highest in 8 years
2022: €88k▼ -1.4% vs 2021
2023: €77k▼ -12.8% vs 2022
2024: €77k▲ +0.6% vs 2023
2025: €26k▼ -66.7% vs 2024lowest in 8 years
2018 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€111k-€103k▼ 7.1%€94k▼ 9.4%€95k▲ 1.9%€40k▼ 58.4%
2021: €111khighest in 5 years
2022: €103k▼ -7.1% vs 2021
2023: €94k▼ -9.4% vs 2022
2024: €95k▲ +1.9% vs 2023
2025: €40k▼ -58.4% vs 2024lowest in 5 years
Operating result€27k-€-7k€-8k▼ 11.4%€10k€-52k
2021: €27khighest in 5 years
2022: €-7k▼ -126% vs 2021
2023: €-8k▼ -11.4% vs 2022
2024: €10k▲ +222% vs 2023
2025: €-52k▼ -646% vs 2024lowest in 5 years
Net result€20k-€-8k€-10k▼ 23.5%€3k€-56k
2021: €20khighest in 5 years
2022: €-8k▼ -139% vs 2021
2023: €-10k▼ -23.5% vs 2022
2024: €3k▲ +127% vs 2023
2025: €-56k▼ -2247% vs 2024lowest in 5 years
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 turns negative in 2025: a loss of €52k after €10k in 2024, the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €47k
Fixed assets
€15k ▼ 18.2%
Current assets
€32k ▼ 63.8%
Equity and liabilities €47k
Equity
€40k ▼ 58.4%
Debt
€7k ▼ 35.8%
Debt's share of the balance-sheet total rises from 10.2% to 14.9%. Equity and debt are lower.
Key figures and ratios
EBITDA
€-48k▼
2024 · €14k
Cash flow
€-51k▼
2024 · €7k
Current ratio
5.18▼
2024 · 8.13
Debt to equity
0.18▲
2024 · 0.11
ROE
-140.4%▼
2024 · 2.7%
ROA
-119.4%▼
2024 · 2.4%
Interest coverage
-12.01▼
2024 · 2.97
Debt ≤ 1 year
€6k▼
2024 · €11k
Income taxes
€73▼
2024 · €3k
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 · 49 lines
Balance sheet
Code20242025
Assets
Total assets20/58€106k€47k▼
Fixed assets21/28€18k€15k▼
Tangible fixed assets22/27€18k€15k▼
Land and buildings22€5k€4k▼
Plant, machinery and equipment23€7k€5k▼
Furniture and vehicles24€6k€5k▼
Current assets29/58€88k€32k▼
Amounts receivable within one year40/41€23k€17k▼
Trade receivables40€13k€6k▼
Other amounts receivable41€10k€11k▲
Cash at bank and in hand54/58€63k€9k▼
Deferred charges and accrued income490/1€3k€6k▲
Equity and liabilities
Total equity and liabilities10/49€106k€47k▼
Equity10/15€95k€40k▼
Contributions10/11€74k€74k=
Reserves13€14k€14k=
Non-distributable reserves130/1€7k€7k=
Reserves not available under the articles1311€7k€7k=
Tax-exempt reserves132€4k€4k=
Distributable reserves133€2k€2k=
Profit (loss) carried forward14€7k€-48k▼
Amounts payable17/49€11k€7k▼
Amounts payable within one year42/48€11k€6k▼
Trade debts44€1k€145▼
Suppliers440/4€1k€145▼
Taxes, remuneration and social security45€9k€6k▼
Taxes450/3€9k€6k▼
Other amounts payable47/48€833-
Accrued charges and deferred income492/3-€797
Income statement
Code20242025
Non-recurring operating income76A€6k-
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€5k€5k▲
Other operating charges640/8€1k€1k▲
Non-recurring operating charges66A€61€127▲
Gross operating margin9900€15k€-46k▼
Operating profit (loss)9901€10k€-52k▼
Financial income75/76B€832€844▲
Recurring financial income75€832€844▲
Financial charges65/66B€5k€4k▼
Recurring financial charges65€5k€4k▼
Profit (loss) for the period before taxes9903€6k€-56k▼
Income taxes67/77€3k€73▼
Profit (loss) for the period9904€3k€-56k▼
Profit (loss) for the period to be appropriated9905€3k€-56k▼
Appropriation of the result
Profit (loss) to be appropriated9906€10k€-48k▼
Profit (loss) brought forward from the previous period14P€7k€7k=
Transfer to equity691/2€2k-
To other reserves6921€2k-
Profit to be distributed694/7€833-
Return on contributions (dividend)694€833-
The notes to these accounts (6 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 | - | - | - | €6k | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €9k | €4k | €5k | €5k | €5k | ▲ 4.3% |
| Other operating charges640/8 | €97 | €973 | €981 | €1k | €1k | ▲ 1.8% |
| Non-recurring operating charges66A | - | €6k | €63 | €61 | €127 | ▲ 108% |
| Gross operating margin9900 | €36k | €4k | €-2k | €15k | €-46k | ▼ 401% |
| Operating profit (loss)9901 | €27k | €-7k | €-8k | €10k | €-52k | ▼ 646% |
| Financial income75/76B | €20 | €161 | €546 | €832 | €844 | ▲ 1.4% |
| Recurring financial income75 | €20 | €161 | €546 | €832 | €844 | ▲ 1.4% |
| Financial charges65/66B | - | €947 | €2k | €5k | €4k | ▼ 17.9% |
| Recurring financial charges65 | - | €947 | €2k | €5k | €4k | ▼ 17.9% |
| Profit (loss) for the period before taxes9903 | €27k | €-8k | €-9k | €6k | €-56k | ▼ 1,089% |
| Income taxes67/77 | €7k | €-2 | €599 | €3k | €73 | ▼ 97.6% |
| Profit (loss) for the period9904 | €20k | €-8k | €-10k | €3k | €-56k | ▼ 2,247% |
| Profit (loss) for the period to be appropriated9905 | €20k | €-8k | €-10k | €3k | €-56k | ▼ 2,247% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €127k | €114k | €103k | €106k | €47k | ▼ 56.1% |
| Fixed assets21/28 | €22k | €15k | €17k | €18k | €15k | ▼ 18.2% |
| Tangible fixed assets22/27 | €21k | €15k | €17k | €18k | €15k | ▼ 18.2% |
| Land and buildings22 | €7k | €7k | €6k | €5k | €4k | ▼ 15.6% |
| Plant, machinery and equipment23 | €10k | €4k | €7k | €7k | €5k | ▼ 28.4% |
| Furniture and vehicles24 | €4k | €4k | €3k | €6k | €5k | ▼ 7.4% |
| Financial fixed assets28 | €219 | €219 | - | - | - | - |
| Current assets29/58 | €106k | €99k | €87k | €88k | €32k | ▼ 63.8% |
| Amounts receivable within one year40/41 | €35k | €34k | €21k | €23k | €17k | ▼ 23.6% |
| Trade receivables40 | €16k | €28k | €14k | €13k | €6k | ▼ 52.1% |
| Other amounts receivable41 | €19k | €6k | €7k | €10k | €11k | ▲ 14.0% |
| Cash at bank and in hand54/58 | €70k | €64k | €60k | €63k | €9k | ▼ 85.8% |
| Deferred charges and accrued income490/1 | - | €2k | €5k | €3k | €6k | ▲ 96.2% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €127k | €114k | €103k | €106k | €47k | ▼ 56.1% |
| Equity10/15 | €111k | €103k | €94k | €95k | €40k | ▼ 58.4% |
| Contributions10/11 | €74k | €74k | €74k | €74k | €74k | = |
| Capital10 | €74k | - | - | - | - | - |
| Issued capital100 | €74k | - | - | - | - | - |
| Reserves13 | €12k | €12k | €12k | €14k | €14k | = |
| Non-distributable reserves130/1 | €7k | €7k | €7k | €7k | €7k | = |
| Legal reserve130 | €7k | - | - | - | - | - |
| Reserves not available under the articles1311 | - | €7k | €7k | €7k | €7k | = |
| Tax-exempt reserves132 | €4k | €4k | €4k | €4k | €4k | = |
| Distributable reserves133 | - | - | - | €2k | €2k | = |
| Profit (loss) carried forward14 | €25k | €17k | €7k | €7k | €-48k | ▼ 755% |
| Amounts payable17/49 | €16k | €11k | €10k | €11k | €7k | ▼ 35.8% |
| Amounts payable within one year42/48 | €16k | €11k | €10k | €11k | €6k | ▼ 43.1% |
| Financial debts43 | €158 | - | - | - | - | - |
| Credit institutions430/8 | €158 | - | - | - | - | - |
| Trade debts44 | - | €6k | €3k | €1k | €145 | ▼ 89.0% |
| Suppliers440/4 | - | €6k | €3k | €1k | €145 | ▼ 89.0% |
| Taxes, remuneration and social security45 | €16k | €6k | €7k | €9k | €6k | ▼ 30.6% |
| Taxes450/3 | €16k | €6k | €7k | €9k | €6k | ▼ 30.6% |
| Other amounts payable47/48 | - | - | - | €833 | - | - |
| Accrued charges and deferred income492/3 | - | - | - | - | €797 | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €20k | €-8k | €-10k | €3k | €-56k | ▼ 2,247% |
| + Depreciation and write-downs630 | €9k | €4k | €5k | €5k | €5k | ▲ 4.3% |
| Operating cash flow (approximation) | €29k | €-4k | €-5k | €7k | €-51k | ▼ 794% |
| Investment in fixed assets (approximation) | - | €3k | €-6k | €-6k | €-2k | ▲ 72.7% |
| Change in cash | - | €-6k | €-4k | €3k | €-54k | ▼ 2,224% |
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
16-07
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
31-12
Financial
Weakest financial yearnet €-56k
Net result drops to €-56k, the lowest in the series.
28-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 28 days late
2024
31-12
Financial
Back to profitnet €3k
Net result €3k after 2 loss-making years.
29-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 29 days late
2023
31-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 31 days late
2022
27-06
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2021
31-12
Financial
Highest result since 2018net €20k ▲220%
Operating result €27k, net result €20k, both a record.
31-12
Financial
Equity above €100kEq €111k ▲22.4%
2 profitable years in a row build equity to €111k.
18-06
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
31-12
Financial
Back to profitnet €6k
Net result €6k after one loss-making year.
26-06
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema
Show earlier events
2019
19-06
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
2018
06-06
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema
2017
01-06
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 5 acts read
About the unread acts
We know of 5 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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Directors · office · real estate
Directors
5 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, Schilde · 1 establishment unit since 1995
Ground area
3,055 m²
Building footprint
143 m²
Volume, LiDAR
989 m³
Parcel 11041B0123/00E000, Flanders · tallest building 22.5 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
D-BEST
since 19952.050.496.856
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 11041B0123/00E000 | Flanders | 3,055 m² | 1 · 143 m² | 22.5 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.
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Of 82,553 companies in sector 70200 we hold annual accounts for 52,585. 36,647 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)
Founded12-11-1990
Fiscal year end31-12
Activities, NACEBEL 2025
70200Business and other management consultancy
46900Non-specialised wholesale trade
Scores and ratios are computed by Checked and are not a credit decision.