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D & D

Active
Private limited companyfounded 1990active for 36 yearsNiklaas Desparsstraat 12, 8000 Brugge, BelgiumKBO/BCE: BE 0441.116.804
Summary

D & D has been active since 1990 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €202,194 and a net result of €10,328. Equity remains stable across the filed financial years (±0.4% per year). Its solvency ranks better than 95% of 13,642 sector peers (NACE 46, financial year 2025). The computed 12-month bankruptcy probability is 0.3% (very low).

Financials · financial year 2025, micro format

2025 annual accounts filed late (31 days) Filed on 31 August 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00463889.

Equity
€202,194▲ 5.4%
2024 · €191,866
Total assets
€202,194▼ 47.4%
2024 · €384,518
Net result
€10,328
2024 · -€644
Working capital
€191,866▼ 0.3%
2023 · €192,510
Trend over the years

2021 to 2025, 5 financial years 2018 to 2025, 8 financial years

The operating result returns to profit in 2025: €10,453 after a loss of €644 in 2024, the highest result in the available series.

What the company sold each financial year and what was left of it. A loss stands below the zero line.

Operating result€10,453 2025 Net result€10,328 2025

Use the arrow keys on the chart for the figures per year.

Sector: the middle half of NACE 46, Wholesale trade: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).

Every figure with its change against the financial year before
favourable unfavourable
Line20182019202020212022202320242025
Operating result-€504--€1,261▼ 150%-€1,007▲ 20.2%-€1,171▼ 16.3%-€797▲ 31.9%-€765▲ 4.0%-€644▲ 15.9%€10,453
Net result-€504--€1,261▼ 150%-€1,007within the sector's middle half▲ 20.2%-€1,171within the sector's middle half▼ 16.3%-€797within the sector's middle half▲ 31.9%-€765within the sector's middle half▲ 4.0%-€644within the sector's middle half▲ 15.9%€10,328within the sector's middle half
Equity€197,512-€196,251▼ 0.6%€195,244above the sector's middle half▼ 0.5%€194,072above the sector's middle half▼ 0.6%€193,275above the sector's middle half▼ 0.4%€192,510above the sector's middle half▼ 0.4%€191,866above the sector's middle half▼ 0.3%€202,194above the sector's middle half▲ 5.4%
Total assets€398,551-€397,290▼ 0.3%€397,290above the sector's middle half=€384,278within the sector's middle half▼ 3.3%€384,396within the sector's middle half=€384,396within the sector's middle half=€384,518within the sector's middle half=€202,194within the sector's middle half▼ 47.4%
Debt€201,039-€201,039=€202,046▲ 0.5%€190,206▼ 5.9%€191,120▲ 0.5%€191,886▲ 0.4%€192,651▲ 0.4%
Working capital€184,501-€183,239▼ 0.7%€182,232above the sector's middle half▼ 0.5%€194,072above the sector's middle half▲ 6.5%€193,275above the sector's middle half▼ 0.4%€192,510above the sector's middle half▼ 0.4%€191,866above the sector's middle half▼ 0.3%
Solvency49.6%-49.4%▼ 0.2pp49.1%within the sector's middle half▼ 0.3pp50.5%within the sector's middle half▲ 1.4pp50.3%within the sector's middle half▼ 0.2pp50.1%within the sector's middle half▼ 0.2pp49.9%within the sector's middle half▼ 0.2pp100.0%above the sector's middle half▲ 50.1pp
Current ratio1.92-1.91▼ 0.011.90within the sector's middle half▼ 0.012.02within the sector's middle half▲ 0.122.01within the sector's middle half▼ 0.012.00within the sector's middle half▼ 0.012.00within the sector's middle half▼ 0.01
Return on assets (ROA)-0.1%--0.3%▼ 0.2pp-0.3%within the sector's middle half▲ 0.1pp-0.3%within the sector's middle half▼ 0.1pp-0.2%within the sector's middle half▲ 0.1pp-0.2%within the sector's middle half=-0.2%within the sector's middle half=5.1%within the sector's middle half▲ 5.3pp
above within below the middle half of NACE 46, Wholesale trade: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30.
Turnover and EBIT margin not published: the micro format does not require them.
Key figures and ratios
2025 value · change against 2024
ROE
5.1%▲
2024 · -0.3%
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.

Peer companies

Historical observation

Of the 31,368 companies that looked in July 2024 the way this one looks now, 0.5% went bankrupt within 24 months and 93.5% are still going.

  • Micro
  • 20 years or older
  • solvency 30% or more
  • a profit of 5% of the balance sheet or more
0.5% went bankrupt
5.9% stopped otherwise
93.5% still going

A further 0.1% stopped, but we cannot tell whether within those 24 months.

For this company itself Checked computes a bankruptcy probability of 0.3% over twelve months; the group does not contradict it.

How reliable is this rule?

Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,445 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.

The companies in ten equal groups, from lowest to highest expected share.
Group Expected Actual
1 0.2% 0.2%
2 0.3% 0.5%
3 0.5% 0.6%
4 0.7% 0.8%
5 0.9% 0.9%
6 1.3% 1.5%
7 1.6% 1.8%
8 1.8% 1.8%
9 3.0% 3.1%
10 5.6% 6.2%

The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74.5% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.

An observation about 31,368 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.

Annual accounts
Filed annual accounts As filed with the NBB · 2025 against 2024 · 31 lines
Balance sheet Code20242025
Assets
Total assets20/58€384,518€202,194▼
Current assets29/58€384,518€202,194▼
Stocks and contracts in progress3€381,771-
Stocks30/36€381,771-
Amounts receivable within one year40/41€383€201,525▲
Trade receivables40-€201,014
Other amounts receivable41€383€511▲
Cash at bank and in hand54/58€2,364€669▼
Equity and liabilities
Total equity and liabilities10/49€384,518€202,194▼
Equity10/15€191,866€202,194▲
Contributions10/11€167,328€167,328=
Reserves13€2,058€2,058=
Non-distributable reserves130/1€2,058€2,058=
Reserves not available under the articles1311€2,058€2,058=
Profit (loss) carried forward14€22,480€32,808▲
Amounts payable17/49€192,651-
Amounts payable within one year42/48€192,651-
Trade debts44€2,446-
Suppliers440/4€2,446-
Other amounts payable47/48€190,206-
Income statement Code20242025
Gross operating margin9900-€644€10,453▲
Operating profit (loss)9901-€644€10,453▲
Financial income75/76B-€0
Recurring financial income75-€0
Financial charges65/66B-€125
Recurring financial charges65-€125
Profit (loss) for the period before taxes9903-€644€10,328▲
Profit (loss) for the period9904-€644€10,328▲
Profit (loss) for the period to be appropriated9905-€644€10,328▲
Appropriation of the result
Profit (loss) to be appropriated9906€22,480€32,808▲
Profit (loss) brought forward from the previous period14P€23,124€22,480▼

The notes to these accounts (1 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line20182019202020212022202320242025Change
Other operating charges640/8---€348-----
Gross operating margin9900-€504-€914-€660-€824-€797-€765-€644€10,453-
Operating profit (loss)9901-€504-€1,261-€1,007-€1,171-€797-€765-€644€10,453-
Financial income75/76B-------€0-
Recurring financial income75-------€0-
Financial charges65/66B-------€125-
Recurring financial charges65-------€125-
Profit (loss) for the period before taxes9903-€504-€1,261-€1,007-€1,171-€797-€765-€644€10,328-
Profit (loss) for the period9904-€504-€1,261-€1,007-€1,171-€797-€765-€644€10,328-
Profit (loss) for the period to be appropriated9905-€504-€1,261-€1,007-€1,171-€797-€765-€644€10,328-
Line20182019202020212022202320242025Change
Assets
Total assets20/58€398,551€397,290€397,290€384,278€384,396€384,396€384,518€202,194▼ 47.4%
Fixed assets21/28€13,011€13,011€13,011------
Financial fixed assets28€13,011€13,011€13,011------
Current assets29/58€385,540€384,278€384,278€384,278€384,396€384,396€384,518€202,194▼ 47.4%
Stocks and contracts in progress3€381,771€381,771€381,771€381,771€381,771€381,771€381,771--
Stocks30/36---€381,771€381,771€381,771€381,771--
Amounts receivable within one year40/41€143€143€143€143€261€261€383€201,525▲ 527×
Trade receivables40-------€201,014-
Other amounts receivable41---€143€261€261€383€511▲ 33.5%
Cash at bank and in hand54/58€3,625€2,364€2,364€2,364€2,364€2,364€2,364€669▼ 71.7%
Equity and liabilities
Total equity and liabilities10/49€398,551€397,290€397,290€384,278€384,396€384,396€384,518€202,194▼ 47.4%
Equity10/15€197,512€196,251€195,244€194,072€193,275€192,510€191,866€202,194▲ 5.4%
Contributions10/11€167,328€167,328-€167,328€167,328€167,328€167,328€167,328=
Reserves13€2,058€2,058€2,058€2,058€2,058€2,058€2,058€2,058=
Non-distributable reserves130/1---€2,058€2,058€2,058€2,058€2,058=
Reserves not available under the articles1311---€2,058€2,058€2,058€2,058€2,058=
Profit (loss) carried forward14€28,126€26,865€25,858€24,687€23,890€23,124€22,480€32,808▲ 45.9%
Amounts payable17/49€201,039€201,039€202,046€190,206€191,120€191,886€192,651--
Amounts payable within one year42/48€201,039€201,039€202,046€190,206€191,120€191,886€192,651--
Trade debts44-€0€0€0€915€1,680€2,446--
Suppliers440/4---€0€915€1,680€2,446--
Other amounts payable47/48---€190,206€190,206€190,206€190,206--
Line20182019202020212022202320242025Change
Profit (loss) for the period9904-€504-€1,261-€1,007-€1,171-€797-€765-€644€10,328-
Operating cash flow (approximation)-€504-€1,261-€1,007-€1,171-€797-€765-€644€10,328-
Investment in fixed assets (approximation)-€0€0------
Change in cash--€1,261€0€0€0€0€0-€1,695-

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

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Latest 10 of 35 filings with the National Bank
Financial year Type Filed Reference
31-12-2025 micro format 31-08-2026 2026-00463889
31-12-2024 micro format 20-06-2025 2025-00160064
31-12-2023 micro format 16-08-2024 2024-00347924
31-12-2022 micro format 29-08-2023 2023-00371223
31-12-2021 micro format 21-10-2022 2022-20469307
31-12-2020 micro format 30-06-2021 2021-30200352
31-12-2019 micro format 25-08-2020 2020-44200580
31-12-2018 micro format 02-08-2019 2019-43100280
31-12-2017 micro format 05-07-2018 2018-28900511
31-12-2016 micro format 27-07-2017 2017-37200286

Show all 35 filings

Similar companies · same sector, comparable size

Of the 1,215 active companies whose main activity is wholesale of diamonds and other precious stones (NACE 46861), figures are known for 763. 446 are within a factor 10 of this equity. These 5 are the closest to it. See the whole sector

Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.