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D & Manhattan

Active
Private limited companyfounded 2018active for 8 yearsBolwerklaan 21, 1210 Sint-Joost-ten-Node, BelgiumKBO/BCE: BE 0696.744.268
Summary

The computed 12-month bankruptcy probability of D & Manhattan is 1.6% (moderate). The annual accounts of D & Manhattan for financial year 2025 show a net loss of 58% of the equity at the start of that year. The 2025 annual accounts show equity of €79,488 and a net result of -€109,804. Equity fluctuates too strongly from year to year to read a trend from it. Its solvency ranks better than 19% of 12,775 sector peers (NACE 47, financial year 2025). The company has been active since 2018 and the Belgian Official Gazette contains no insolvency or warning signals.

Overview

Official details

Source: KBO
Status
Active since 24-05-2018 Normal situation
Registered office
149 active companies are registered at this address 17 started in the 12 months before. Source: KBO register, as of 2 November 2026.
Activity
Non-specialised retail sale with food, beverages or tobacco predominating NACE 47110
Joint committee
201 Paritair Comité voor de zelfstandige kleinhandel · annual accounts 2023
Establishment unit
2.275.987.808 1210 Sint-Joost-ten-Node, since 24-05-2018
Financial year end
31 December
Peppol
Reachable since 06-01-2026

Board and ownership

Board
  • DeriSamDirector · permanent representative DERIDDER Samuel
  • DestrehemDirector · permanent representative DESTREHEM Yannick

Financial position

53 Fair Checked score 2025
Bankruptcy probabilitywithin 12 months
1.6%
Annual accounts 2025
Gross margin
€387,658
▼ 20.9%
Turnover
≈ €3.7m
estimated
Loss
€109,804
Equity
€79,488
▼ 58.0%
Total assets
€921,025
▲ 57.0%
Employees on 31-12-2025
24
▲ 20.0%
Score breakdownraises riskLoss of €109,804 (financial year 2025)Equity €79,488 (8.6% of total assets)Sector: Retail trade (NACE 47)lowers riskLiquidity: current ratio 0.87, cash €183,861Show the evidence

Checked score

Score 2025
53 / 100
Fair
Probability in this band: 1.5% to 4.2%
Financially stronger than 21% of small companies in retail trade (NACE 47)
Financial strength · tick: 2024
Weak
Solvency 34-23
equity 8.6% of total assets
Liquidity 44-17
short-term debt 59.9% · cash 20.0%
Profitability 4-84
return on assets -11.9%
Bankruptcy probability within 12 months
1.6% Moderate
0%0.5%1.5%4%10%≥ 25%

About 2 in 100 comparable companies go bankrupt within 12 months (an estimate).

Sector median 0.4% (3,696 companies, NACE 47, small)
Last 24 months 12-2024: 0.9% 01-2025: 0.9%● unchanged vs 12-2024 02-2025: 0.9%● unchanged vs 01-2025 03-2025: 0.9%● unchanged vs 02-2025 04-2025: 1.0%▲ +0.1 percentage points vs 03-2025 05-2025: 1.0%● unchanged vs 04-2025 06-2025: 1.0%● unchanged vs 05-2025 07-2025: 1.1%▲ +0.1 percentage points vs 06-2025 08-2025: 1.7%▲ +0.6 percentage points vs 07-2025highest value 09-2025: 0.6%▼ -1.1 percentage points vs 08-2025 10-2025: 0.6%● unchanged vs 09-2025 11-2025: 0.7%▲ +0.1 percentage points vs 10-2025 12-2025: 0.7%● unchanged vs 11-2025 01-2026: 0.6%▼ -0.1 percentage points vs 12-2025 02-2026: 0.6%● unchanged vs 01-2026 03-2026: 0.6%● unchanged vs 02-2026lowest value 04-2026: 0.7%▲ +0.1 percentage points vs 03-2026 05-2026: 0.7%● unchanged vs 04-2026 06-2026: 0.6%▼ -0.1 percentage points vs 05-2026 07-2026: 0.7%▲ +0.1 percentage points vs 06-2026 08-2026: 1.7%▲ +1.0 percentage point vs 07-2026 09-2026: 1.7%● unchanged vs 08-2026 10-2026: 1.6%▼ -0.1 percentage points vs 09-2026 11-2026: 1.6%● unchanged vs 10-2026
Credit of up to €4,000 on 30-day terms, only on tighter conditions
Net loss of at least half of total assets or of the equity at the start of the financial year.
Liquidity is insufficient, with a current ratio of 0.87 (1.25 in 2024), below 1. Short-term debt is 59.9% and cash 20% of total assets. 91.4% of the assets are financed with debt and provisions.
Calculation

The band follows from the bankruptcy probability. 10 more points roughly halve it.

75-100 Excellent under 0.55%
60-74 Healthy 0.55% to 1.5%
45-59 Fair 1.5% to 4.2%
25-44 Weak 4.2% to 15.0%
0-24 Critical over 15.0%

Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 47, small). It does better than 20% of them on solvency, 51% on liquidity, 5% on profitability and 7% on growth.

The bankruptcy probability was computed on 01-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.

Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).

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Signals

Six signals.
lowers riskraises riskneutral
raises risk · Loss of €109,804 (financial year 2025)
NBB · annual accounts
raises risk · Equity €79,488 (8.6% of total assets)
NBB · annual accounts
lowers risk · Liquidity: current ratio 0.87, cash €183,861
NBB · annual accounts
raises risk · Sector: Retail trade (NACE 47)
KBO
raises risk · Weak solvency compared with the sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 19% of 12775 sector peers (2025).
NBB · sector comparison
Position among 12775 sector peers
Solvency
better than 19%
← weakest strongest →
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 30-07-2026, 1 day ahead of the deadline.
NBB · 7 filings
Deviation from the deadline
2025
1 day early
2024
on the day
2023
on the day
2022
on the day
2021
34 days early
2020
23 days early
2019
on the day
← before the deadline after the deadline →
tick = median of all Belgian filingsring = median in the sector

The company filed its last 7 accounts on average 8 days before the deadline. In the sector (NACE 47), the median for financial year 2024 was on the deadline day, and 47% of those companies filed late.

Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. The company usually files around 31 July (4 of the last 5 accounts filed within 30 days either side of that date).
Companies Code · seven months
Where today falls in the filing period
02-11-2026 today31-12-2026 year end31-07-2027 deadline
neutral · No strike-offs in the KBO publications
That holds for every publication since 2021.
KBO publications

Key points

  • Caution: From profit to loss in 2025after a profit of €92,038 in 2024 -€109,804 View
  • Caution: Lower net result than 95% of companies in retail tradesector median €27,601 · 12,764 companies -€109,804 View
  • Positive: Always filed on timeaccounts within the deadline every year 7 years View

Recent changes

  1. · Gazette deed Changes of role: Destrehem (director) and DeriSam (director)Permanent representatives: DESTREHEM Yannick and DERIDDER Samuel
  2. · Gazette deed Incorporation
All 13 events

Comparable companies

These companies have the same main activity as D & Manhattan: non-specialised retail sale with food, beverages or tobacco predominating (NACE 47110). They are comparable in size and age: total assets between €672,000 and €1m, founded between 2017 and 2020.

CompanyTotal assetsGross margin
D & Manhattan Sint-Joost-ten-Node€0.9m€0.4m
EXPRESS CONGRES Sint-Joost-ten-Node€0.9m€0.4m
OSFEL Brussel€0.7m€0.4m
LE BON SHOP MALMEDY Waimes€0.9m€0.3m
ACLP Sint-Gillis (bij-Brussel)€1.0m€0.6m
VAL-R Brussel€0.7m€0.5m
LC MERCA Brussel€0.7m€0.5m
Full comparison

Key facts about D & Manhattan

What is the company number of D & Manhattan?
The company number of D & Manhattan is 0696.744.268. The VAT number is the same number with BE in front: BE 0696.744.268.
Where is D & Manhattan based?
The registered office is at Bolwerklaan 21, 1210 Sint-Joost-ten-Node.Company details
What does D & Manhattan do?
According to the KBO register, the main activity is non-specialised retail sale with food, beverages or tobacco predominating (NACE 47110).
What is the legal form of D & Manhattan?
The legal form of D & Manhattan is Private limited company (BV).
When was D & Manhattan founded?
D & Manhattan was founded on 24-05-2018.
Is D & Manhattan still active?
Yes, D & Manhattan is an active enterprise in the KBO register.
How many employees does D & Manhattan have?
D & Manhattan had an average of 10.3 full-time equivalents in financial year 2025, according to the filed annual accounts.Financials
Which joint committee does D & Manhattan fall under?
In its 2023 annual accounts, D & Manhattan states joint committee 201 (Paritair Comité voor de zelfstandige kleinhandel).
What is the turnover of D & Manhattan?
The turnover in financial year 2025 is ≈ €3.7m. This figure is estimated from the gross margin of €387,658 and 44 comparable companies (NACE 47110). It probably lies between €3.0m and €5.0m.
Is D & Manhattan profitable?
In financial year 2025, D & Manhattan made a loss of €109,804.
Where can I find the annual accounts of D & Manhattan?
D & Manhattan filed 7 annual accounts with the National Bank of Belgium, the latest for financial year 2025.
When are the next annual accounts of D & Manhattan due?
D & Manhattan must file the annual accounts for financial year 2026 by 31-07-2027.Timeline

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