DANIEL DESSARD
ActiveSummary
DANIEL DESSARD has been active since 2003 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €301,608 and a net result of -€1,174. Equity is growing by ~15.3% per year across the filed fiscal years. The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2024
Axes · tick = 2023
Profitability68▲+45
Solvency84▲+7
Growth52=
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €25,000 at 30 days acceptable
Liquidity short (current ratio 0.82 against 0.79 in 2023; short-term debt: 10.7% of total assets), and 40.7% of the assets are financed with debt.
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Signals
Five 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 69
Relative position
BE, all sectors
reference
Legal and accounting activities (NACE 69)
about 77% 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 2024Solvency, return and age of the figures
Solvency
59.3%
Return on assets
-0.2%
Age of the figures
21 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 21-06-2026, 40 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
40 d early
2024
27 d early
2023
1 d early
2022
27 d late
2021
20 d early
2020
3 d early
2019
16 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 11 days before the deadline; the sector median for financial year 2024 is 9 days before the deadline, and 32% of the sector filed late.
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. Usually files around 11 July (4 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
30-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2024, micro schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
-€1,174▲ 96.2%
2023 · -€30,907
Working capital
-€9,647▲ 54.2%
2023 · -€21,050
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Operating result€15,710▼ 73.4%€214,604▲ 1,266%€22,173▼ 89.7%-€29,283€1,744
Net result€4,209below the sector's middle half▼ 87.2%€151,205within the sector's middle half▲ 3,493%€11,753within the sector's middle half▼ 92.2%-€30,907below the sector's middle half-€1,174below the sector's middle half▲ 96.2%
Equity€170,731within the sector's middle half▲ 2.5%€321,936within the sector's middle half▲ 88.6%€333,689above the sector's middle half▲ 3.7%€302,783above the sector's middle half▼ 9.3%€301,608above the sector's middle half▼ 0.4%
Total assets€325,345within the sector's middle half▼ 14.9%€491,375within the sector's middle half▲ 51.0%€537,683above the sector's middle half▲ 9.4%€578,701above the sector's middle half▲ 7.6%€508,489above the sector's middle half▼ 12.1%
Debt€154,614▼ 28.3%€125,985▼ 18.5%€163,427▲ 29.7%€238,932▲ 46.2%€174,352▼ 27.0%
Working capital-€28,647below the sector's middle half▼ 82.9%€86,552within the sector's middle half€59,162within the sector's middle half▼ 31.6%-€21,050below the sector's middle half-€9,647below the sector's middle half▲ 54.2%
Solvency52.5%within the sector's middle half▲ 8.9pp65.5%above the sector's middle half▲ 13.0pp62.1%within the sector's middle half▼ 3.5pp52.3%within the sector's middle half▼ 9.7pp59.3%within the sector's middle half▲ 7.0pp
Current ratio0.67below the sector's middle half▼ 0.191.82within the sector's middle half▲ 1.151.65within the sector's middle half▼ 0.170.79below the sector's middle half▼ 0.860.82below the sector's middle half▲ 0.03
Return on assets (ROA)1.3%below the sector's middle half▼ 7.3pp30.8%above the sector's middle half▲ 29.5pp2.2%below the sector's middle half▼ 28.6pp-5.3%below the sector's middle half▼ 7.5pp-0.2%below the sector's middle half▲ 5.1pp
above
within
below
the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings.
Why a figure moved sharply
- 2022 Net result -92% on 2021. The accounts now follow the micro schema, last year the full schema.
Result per fiscal year
Operating resultNet result
The operating result returns to profit in 2024: €1,744 after a loss of €29,283 in 2023.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €508,489
Fixed assets
€463,521 ▼ 6.9%
Current assets
€44,967 ▼ 44.5%
Equity and liabilities €508,489
Equity
€301,608 ▼ 0.4%
Provisions
€32,529 ▼ 12.1%
Debt
€174,352 ▼ 27.0%
Debt's share of the balance-sheet total falls from 41.3% to 34.3%. Equity and debt are lower.
Key figures and ratios
EBITDA
€44,607▲
2023 · €6,686
Cash flow
€41,689▲
2023 · €5,062
Debt to equity
0.58▼
2023 · 0.79
ROE
-0.4%▲
2023 · -10.2%
Interest coverage
7.57▲
2023 · 1.33
Debt ≤ 1 year
€54,614▼
2023 · €102,009
Debt > 1 year
€115,738▼
2023 · €130,538
Income taxes
€1,485▲
2023 · €212
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 8,611 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
0.4%
went bankrupt
5.1%
stopped otherwise
94%
still going
A further 0.2% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.1% 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 497,338 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| 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% | 1.0% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.9% |
| 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% 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 8,611 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
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | €189,672 | €3,158 | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €15,309 | €12,011 | €21,966 | €35,969 | €42,863 | ▲ 19.2% |
| Other operating charges640/8 | - | €7,721 | €8,173 | €8,950 | €9,303 | ▲ 3.9% |
| Non-recurring operating charges66A | - | €12,683 | - | - | - | - |
| Gross operating margin9900 | €41,793 | €247,019 | €52,312 | €15,636 | €53,911 | ▲ 245% |
| Operating profit (loss)9901 | €15,710 | €214,604 | €22,173 | -€29,283 | €1,744 | ▲ 106% |
| Financial income75/76B | - | €17 | €17 | €17 | €0 | ▼ 99.9% |
| Recurring financial income75 | €23 | €17 | €17 | €17 | €0 | ▼ 99.9% |
| Financial charges65/66B | - | €4,834 | €3,408 | €5,009 | €5,892 | ▲ 17.6% |
| Recurring financial charges65 | €6,192 | €4,834 | €3,408 | €5,009 | €5,892 | ▲ 17.6% |
| Profit (loss) for the period before taxes9903 | €9,541 | €209,787 | €18,782 | -€34,274 | -€4,148 | ▲ 87.9% |
| Transfer from deferred taxes780 | - | €68 | €2,887 | €3,579 | €4,458 | ▲ 24.6% |
| Transfer to deferred taxes680 | - | €43,522 | - | - | - | - |
| Income taxes67/77 | €5,333 | €15,129 | €9,916 | €212 | €1,485 | ▲ 602% |
| Profit (loss) for the period9904 | €4,209 | €151,205 | €11,753 | -€30,907 | -€1,174 | ▲ 96.2% |
| Transfer from tax-exempt reserves789 | - | €18,955 | €8,662 | €10,737 | €13,375 | ▲ 24.6% |
| Transfer to tax-exempt reserves689 | - | €130,566 | - | - | - | - |
| Profit (loss) for the period to be appropriated9905 | €4,209 | €39,595 | €20,415 | -€20,170 | €12,201 | ▲ 160% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €325,345 | €491,375 | €537,683 | €578,701 | €508,489 | ▼ 12.1% |
| Fixed assets21/28 | €266,333 | €299,762 | €387,892 | €497,742 | €463,521 | ▼ 6.9% |
| Tangible fixed assets22/27 | €266,148 | €299,762 | €387,892 | €497,742 | €463,521 | ▼ 6.9% |
| Land and buildings22 | - | €249,646 | €238,569 | €227,493 | €216,416 | ▼ 4.9% |
| Plant, machinery and equipment23 | - | €50,116 | €149,323 | €268,460 | €237,461 | ▼ 11.5% |
| Furniture and vehicles24 | - | - | - | €1,789 | €9,645 | ▲ 439% |
| Financial fixed assets28 | €185 | - | - | - | - | - |
| Current assets29/58 | €59,012 | €191,613 | €149,791 | €80,959 | €44,967 | ▼ 44.5% |
| Amounts receivable within one year40/41 | €47,484 | €43,122 | €42,997 | €76,403 | €43,592 | ▼ 42.9% |
| Trade receivables40 | - | €986 | - | €31,386 | - | - |
| Other amounts receivable41 | - | €42,135 | €42,997 | €45,017 | €43,592 | ▼ 3.2% |
| Cash at bank and in hand54/58 | €10,550 | €111,010 | €70,719 | €2,355 | - | - |
| Deferred charges and accrued income490/1 | - | €37,481 | €36,075 | €2,202 | €1,376 | ▼ 37.5% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €325,345 | €491,375 | €537,683 | €578,701 | €508,489 | ▼ 12.1% |
| Equity10/15 | €170,731 | €321,936 | €333,689 | €302,783 | €301,608 | ▼ 0.4% |
| Contributions10/11 | - | €18,600 | €18,600 | €20,460 | €20,460 | = |
| Reserves13 | €79,710 | €230,821 | €242,559 | €229,962 | €228,686 | ▼ 0.6% |
| Non-distributable reserves130/1 | - | €1,860 | €1,860 | - | - | - |
| Reserves not available under the articles1311 | - | €1,860 | €1,860 | - | - | - |
| Tax-exempt reserves132 | - | €130,361 | €121,699 | €110,962 | €97,586 | ▼ 12.1% |
| Distributable reserves133 | - | €98,600 | €119,000 | €119,000 | €131,100 | ▲ 10.2% |
| Profit (loss) carried forward14 | €72,421 | €72,516 | €72,531 | €52,361 | €52,462 | ▲ 0.2% |
| Provisions and deferred taxes16 | - | €43,454 | €40,566 | €36,987 | €32,529 | ▼ 12.1% |
| Deferred taxes168 | - | €43,454 | €40,566 | €36,987 | €32,529 | ▼ 12.1% |
| Amounts payable17/49 | €154,614 | €125,985 | €163,427 | €238,932 | €174,352 | ▼ 27.0% |
| Amounts payable after more than one year17 | €66,955 | €20,924 | €72,798 | €130,538 | €115,738 | ▼ 11.3% |
| Financial debts170/4 | - | €20,924 | €72,798 | €130,538 | €115,738 | ▼ 11.3% |
| Amounts payable within one year42/48 | €87,659 | €105,061 | €90,629 | €102,009 | €54,614 | ▼ 46.5% |
| Current portion of amounts payable after more than one year42 | - | €72,537 | €28,290 | €17,880 | €17,439 | ▼ 2.5% |
| Financial debts43 | - | €10,000 | €40,000 | €38,000 | €32,374 | ▼ 14.8% |
| Credit institutions430/8 | - | - | - | - | €374 | - |
| Other loans439 | - | €10,000 | €40,000 | €38,000 | €32,000 | ▼ 15.8% |
| Trade debts44 | €120 | €4,657 | €907 | €35,698 | €627 | ▼ 98.2% |
| Suppliers440/4 | - | €4,657 | €907 | €35,698 | €627 | ▼ 98.2% |
| Taxes, remuneration and social security45 | - | €3,187 | €13,103 | €10,233 | €1,485 | ▼ 85.5% |
| Taxes450/3 | - | €3,187 | €13,103 | €10,233 | €1,485 | ▼ 85.5% |
| Other amounts payable47/48 | - | €14,679 | €8,328 | €199 | €2,689 | ▲ 1,251% |
| Accrued charges and deferred income492/3 | - | - | - | €6,384 | €4,000 | ▼ 37.3% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €4,209 | €151,205 | €11,753 | -€30,907 | -€1,174 | ▲ 96.2% |
| + Depreciation and write-downs630 | €15,309 | €12,011 | €21,966 | €35,969 | €42,863 | ▲ 19.2% |
| Operating cash flow (approximation) | €19,517 | €163,216 | €33,719 | €5,062 | €41,689 | ▲ 724% |
| Investment in fixed assets (approximation) | - | -€45,440 | -€110,096 | -€145,818 | -€8,643 | ▲ 94.1% |
| Change in cash | - | €100,460 | -€40,291 | -€68,365 | - | - |
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
21-06
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
04-07
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
30-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
31-12
Financial
Weakest financial yearnet -€30,907
Net result drops to -€30,907, the lowest in the series; recovery starts the following year.
27-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 27 days late
2022
11-07
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2021
31-12
Financial
Highest result since 2018net €151,205 ▲3,493%
Operating result €214,604, net result €151,205, both a record.
31-12
Financial
Liquidity triplescurrent ratio 1.82
Current ratio from 0.67 to 1.82.
31-12
Financial
Equity above €200,000Eq €321,936 ▲88.6%
4 profitable years in a row build equity to €321,936.
28-07
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
2020
15-07
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
2019
31-12
Financial
Equity above €150,000Eq €166,522 ▲24.5%
2 profitable years in a row build equity to €166,522.
Show earlier events
30-07
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2018
31-07
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2017
24-08
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 24 days late
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, Chaudfontaine · 1 establishment unit since 2002
Ground area
5,864 m²
Building footprint
532 m²
Volume, LiDAR
3,781 m³
2 parcels, Wallonia · tallest building 12.3 m, ±3 floors. Linked by address, not a title deed.
1 establishment unit
Rue Denis-Lecocq 35, 4031 Liège
since 20022.180.709.656
2 parcels
Wallonia
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 62002D0200/00F000 | Wallonia | 3,685 m² | 1 · 303 m² | 12.3 m · 3 fl. |
| 62104B0375/00B000 | Wallonia | 2,179 m² | 1 · 230 m² | 10.2 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
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Of 22,075 companies in sector 69101 we hold annual accounts for 9,061. 6,749 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
Founded19-12-2003
Fiscal year end31-12
Activities, NACEBEL 2025
69101Activities of lawyers
Contact
E-mail
SEC@DESSARD.BELiège
Phone
0032.4.230.57.80Liège
Fax
0032.4.250.00.15Liège
E-invoicing
Reachable via Peppol
Peppol ID
0208:0477359269
Also
9925:BE0477359269
Registered
09-01-2026
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 29 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.