D & H
ActiveSummary
D & H has been active since 1985 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €1.6m and a net result of -€45,660. Equity is growing by ~4.4% per year across the filed fiscal years. The computed 12-month bankruptcy probability is 0.5% (low).
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Signals
This company filed its last 7 accounts on average 17 days after the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Checked, nothing found (2)
History
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Financials · fiscal year 2025, abbreviated schema
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Peer companies
Historical observationOf the 8,616 companies that looked in July 2024 the way this one looks now, 0.4% went bankrupt within 24 months and 94% are still going.
- Small
- 20 years or older
- solvency 30% or more
- a small loss
A further 0.3% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.5% 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 497,662 companies of July 2024 its group's bankruptcy share. Expected: 1.5%; actually bankrupt within 24 months: 1.6%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.4% |
| 3 | 0.5% | 0.5% |
| 4 | 0.6% | 0.7% |
| 5 | 0.8% | 0.9% |
| 6 | 1.2% | 1.3% |
| 7 | 1.5% | 1.7% |
| 8 | 1.7% | 1.7% |
| 9 | 2.7% | 2.8% |
| 10 | 5.3% | 5.7% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 75% 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 8,616 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.
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | €663,191 | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €71,535 | €72,005 | €79,985 | €84,692 | €85,798 | ▲ 1.3% |
| Other operating charges640/8 | €8,442 | €7,234 | €7,013 | €5,827 | €8,439 | ▲ 44.8% |
| Non-recurring operating charges66A | - | - | €13,824 | - | - | - |
| Gross operating margin9900 | €63,193 | €59,634 | €695,951 | €50,049 | €31,145 | ▼ 37.8% |
| Operating profit (loss)9901 | -€16,784 | -€19,605 | €595,129 | -€40,470 | -€63,092 | ▼ 55.9% |
| Financial income75/76B | - | - | €106 | €1 | €274 | ▲ 37,911% |
| Recurring financial income75 | - | - | €106 | €1 | €274 | ▲ 37,911% |
| Financial charges65/66B | €82 | €34 | €39 | €44 | €62 | ▲ 42.6% |
| Recurring financial charges65 | €82 | €34 | €39 | €44 | €62 | ▲ 42.6% |
| Profit (loss) for the period before taxes9903 | -€16,865 | -€19,639 | €595,196 | -€40,512 | -€62,880 | ▼ 55.2% |
| Transfer from deferred taxes780 | €21,314 | €22,228 | €34,197 | €18,596 | €18,844 | ▲ 1.3% |
| Income taxes67/77 | €5,218 | €4,506 | €9,395 | €6,827 | €1,624 | ▼ 76.2% |
| Profit (loss) for the period9904 | -€769 | -€1,917 | €619,998 | -€28,743 | -€45,660 | ▼ 58.9% |
| Transfer from tax-exempt reserves789 | €14,265 | €14,569 | €69,002 | €49,099 | €49,842 | ▲ 1.5% |
| Transfer to tax-exempt reserves689 | - | - | €165,798 | €10,178 | €2,091 | ▼ 79.5% |
| Profit (loss) for the period to be appropriated9905 | €13,496 | €12,652 | €523,203 | €10,178 | €2,091 | ▼ 79.5% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €1.6m | €1.7m | €2.1m | €2.0m | €1.9m | ▼ 3.0% |
| Fixed assets21/28 | €1.6m | €1.7m | €1.6m | €1.6m | €1.5m | ▼ 4.9% |
| Tangible fixed assets22/27 | €1.5m | €1.7m | €1.6m | €1.6m | €1.5m | ▼ 4.9% |
| Land and buildings22 | €1.4m | €1.6m | €1.6m | €1.6m | €1.5m | ▼ 4.9% |
| Furniture and vehicles24 | €65,114 | €48,824 | €0 | - | - | - |
| Financial fixed assets28 | €67,000 | - | - | - | - | - |
| Current assets29/58 | €63,594 | €35,424 | €463,778 | €435,716 | €453,983 | ▲ 4.2% |
| Amounts receivable within one year40/41 | €29,653 | €6,724 | €160,723 | - | - | - |
| Trade receivables40 | €24,503 | €4,901 | - | - | - | - |
| Other amounts receivable41 | €5,150 | €1,823 | €160,723 | - | - | - |
| Cash at bank and in hand54/58 | €30,502 | €27,857 | €303,054 | €418,134 | €436,897 | ▲ 4.5% |
| Deferred charges and accrued income490/1 | €3,440 | €844 | €0 | €17,582 | €17,086 | ▼ 2.8% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €1.6m | €1.7m | €2.1m | €2.0m | €1.9m | ▼ 3.0% |
| Equity10/15 | €1.2m | €1.2m | €1.7m | €1.6m | €1.6m | ▼ 2.8% |
| Contributions10/11 | €442,984 | €442,984 | €442,984 | €442,984 | €442,984 | = |
| Capital10 | €442,984 | €442,984 | €442,984 | €442,984 | €442,984 | = |
| Issued capital100 | €442,984 | €442,984 | €442,984 | €442,984 | €442,984 | = |
| Reserves13 | €792,860 | €779,993 | €1.2m | €1.2m | €1.2m | ▼ 3.8% |
| Non-distributable reserves130/1 | €44,298 | €44,298 | €44,298 | €44,298 | €44,298 | = |
| Legal reserve130 | €44,298 | €44,298 | €44,298 | €44,298 | €44,298 | = |
| Tax-exempt reserves132 | €569,898 | €544,378 | €969,478 | €930,557 | €882,806 | ▼ 5.1% |
| Distributable reserves133 | €178,664 | €191,316 | €217,125 | €227,304 | €229,395 | ▲ 0.9% |
| Provisions and deferred taxes16 | €245,890 | €234,612 | €369,504 | €350,908 | €332,064 | ▼ 5.4% |
| Deferred taxes168 | €245,890 | €234,612 | €369,504 | €350,908 | €332,064 | ▼ 5.4% |
| Amounts payable17/49 | €160,266 | €237,491 | €63,148 | €8,043 | €13,271 | ▲ 65.0% |
| Amounts payable after more than one year17 | €8,300 | €8,300 | - | - | - | - |
| Other amounts payable178/9 | €8,300 | €8,300 | - | - | - | - |
| Amounts payable within one year42/48 | €146,544 | €227,391 | €61,348 | €8,043 | €13,271 | ▲ 65.0% |
| Trade debts44 | €654 | €2,385 | €2,626 | €2,773 | €7,734 | ▲ 179% |
| Suppliers440/4 | €654 | €2,385 | €2,626 | €2,773 | €7,734 | ▲ 179% |
| Taxes, remuneration and social security45 | €4,890 | €4,506 | €14,133 | €5,270 | €5,537 | ▲ 5.1% |
| Taxes450/3 | €4,890 | €4,506 | €14,133 | €5,270 | €5,537 | ▲ 5.1% |
| Other amounts payable47/48 | €141,000 | €220,500 | €44,589 | - | - | - |
| Accrued charges and deferred income492/3 | €5,422 | €1,800 | €1,800 | - | - | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€769 | -€1,917 | €619,998 | -€28,743 | -€45,660 | ▼ 58.9% |
| + Depreciation and write-downs630 | €71,535 | €72,005 | €79,985 | €84,692 | €85,798 | ▲ 1.3% |
| Operating cash flow (approximation) | €70,766 | €70,088 | €699,983 | €55,949 | €40,137 | ▼ 28.3% |
| Investment in fixed assets (approximation) | - | -€153,255 | -€63,090 | -€10,309 | -€8,255 | ▲ 19.9% |
| Change in cash | - | -€2,645 | €275,197 | €115,080 | €18,763 | ▼ 83.7% |
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
About the unread acts
We know of 10 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
Directors · office · real estate
1 establishment unit
1 parcel
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 11802B1362/00L003 | Flanders | 618 m² | 1 · 591 m² | 29.9 m · 1 fl. |
Linked by address, not proof of ownership
Structure & network
Owners and holdings
1 holdingOwners 0
The accounts to 31-12-2021 list no shareholders, and no other source names one.
Holdings 1
-
14.29%
According to the 2021 annual accounts of D & H and those of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.
Identification & contact
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 28 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.