DE NAYER
ActiveSummary
DE NAYER has been active since 1968 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €228,133 and a net result of -€6,636. Equity remains stable across the filed fiscal years (±2% per year). Its solvency ranks better than 87% of 14258 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.2% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability66▼-1
Solvency100=
Growth58=
Track record100
Bankruptcy probability, 12 months
0.2%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €18,000 at 30 days acceptable
Liquidity short (current ratio 0.53 against 0.54 in 2024; short-term debt: 16.7% and cash: 4.9% of total assets), and 16.7% of the assets are financed with debt.
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Signals
Three signals. The signal on the left, the evidence on the right.
−lowers risk○neutral
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
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 68
Relative position
BE, all sectors
reference
Real estate activities (NACE 68)
about 43% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 28-08-2026, 28 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filingsDeviation from the deadline
2025
28 d late
2024
29 d late
2023
on the day
2022
42 d early
2021
18 d early
2020
5 d early
2019
9 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 2 days before the deadline; the sector median for financial year 2024 is 7 days before the deadline, and 36% 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 1 August (4 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
29-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, micro schema
Equity
€228,133▼ 2.8%
2024 · €234,769
Total assets
€273,842▼ 3.3%
2024 · €283,152
Net result
-€6,636▼ 74.8%
2024 · -€3,796
Working capital
-€21,623▲ 2.1%
2024 · -€22,097
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 68, Real estate 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
Line20212022202320242025
Operating result€20,905-€14,279-€2,580▲ 81.9%-€3,737▼ 44.9%-€6,591▼ 76.3%
Net result€20,705within the sector's middle half-€14,348below the sector's middle half-€2,651within the sector's middle half▲ 81.5%-€3,796within the sector's middle half▼ 43.2%-€6,636within the sector's middle half▼ 74.8%
Equity€255,564within the sector's middle half▲ 8.8%€241,216within the sector's middle half▼ 5.6%€238,564within the sector's middle half▼ 1.1%€234,769within the sector's middle half▼ 1.6%€228,133within the sector's middle half▼ 2.8%
Total assets€300,765within the sector's middle half▼ 48.1%€282,451within the sector's middle half▼ 6.1%€279,751within the sector's middle half▼ 1.0%€283,152within the sector's middle half▲ 1.2%€273,842within the sector's middle half▼ 3.3%
Debt€45,202▼ 86.9%€41,235▼ 8.8%€41,187▼ 0.1%€48,383▲ 17.5%€45,710▼ 5.5%
Working capital-€23,822within the sector's middle half▲ 92.8%-€29,870within the sector's middle half▼ 25.4%-€25,411within the sector's middle half▲ 14.9%-€22,097within the sector's middle half▲ 13.0%-€21,623within the sector's middle half▲ 2.1%
Solvency85.0%above the sector's middle half▲ 44.5pp85.4%above the sector's middle half▲ 0.4pp85.3%above the sector's middle half▼ 0.1pp82.9%above the sector's middle half▼ 2.4pp83.3%above the sector's middle half▲ 0.4pp
Current ratio0.47within the sector's middle half▲ 0.430.28below the sector's middle half▼ 0.200.38within the sector's middle half▲ 0.110.54within the sector's middle half▲ 0.160.53within the sector's middle half▼ 0.02
Return on assets (ROA)6.9%within the sector's middle half▲ 9.2pp-5.1%below the sector's middle half▼ 12.0pp-0.9%within the sector's middle half▲ 4.1pp-1.3%within the sector's middle half▼ 0.4pp-2.4%below the sector's middle half▼ 1.1pp
above
within
below
the middle half (P25 to P75) of NACE 68, Real estate activities, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €6,591 in 2025 against €3,737 in 2024; the loss grows.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €273,842
Fixed assets
€249,756 ▼ 2.8%
Current assets
€24,087 ▼ 8.4%
Equity and liabilities €273,842
Equity
€228,133 ▼ 2.8%
Debt
€45,710 ▼ 5.5%
Debt's share of the balance-sheet total falls from 17.1% to 16.7%. Equity and debt are lower.
Key figures and ratios
EBITDA
€519▼
2024 · €3,373
Cash flow
€474▼
2024 · €3,314
Debt to equity
0.20▼
2024 · 0.21
ROE
-2.9%▼
2024 · -1.6%
Interest coverage
11.53▼
2024 · 57.85
Debt ≤ 1 year
€45,710▼
2024 · €48,383
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 12,321 companies that looked in July 2024 the way this one looks now, 0.7% went bankrupt within 24 months and 90% are still going.
- Micro
- 20 years or older
- solvency 30% or more
- a small loss
0.7%
went bankrupt
8.6%
stopped otherwise
90%
still going
A further 0.5% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.2% 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 12,321 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 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €10,000 | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €8,002 | €8,300 | €7,110 | €7,110 | €7,110 | = |
| Other operating charges640/8 | €11,280 | €7,027 | €3,270 | €12,168 | €7,484 | ▼ 38.5% |
| Gross operating margin9900 | €40,188 | €1,047 | €7,800 | €15,541 | €8,003 | ▼ 48.5% |
| Operating profit (loss)9901 | €20,905 | -€14,279 | -€2,580 | -€3,737 | -€6,591 | ▼ 76.3% |
| Financial charges65/66B | €201 | €68 | €71 | €58 | €45 | ▼ 22.8% |
| Recurring financial charges65 | €201 | €68 | €71 | €58 | €45 | ▼ 22.8% |
| Profit (loss) for the period before taxes9903 | €20,705 | -€14,348 | -€2,651 | -€3,796 | -€6,636 | ▼ 74.8% |
| Profit (loss) for the period9904 | €20,705 | -€14,348 | -€2,651 | -€3,796 | -€6,636 | ▼ 74.8% |
| Profit (loss) for the period to be appropriated9905 | €20,705 | -€14,348 | -€2,651 | -€3,796 | -€6,636 | ▼ 74.8% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €300,765 | €282,451 | €279,751 | €283,152 | €273,842 | ▼ 3.3% |
| Fixed assets21/28 | €279,386 | €271,086 | €263,976 | €256,866 | €249,756 | ▼ 2.8% |
| Tangible fixed assets22/27 | €279,386 | €271,086 | €263,976 | €256,866 | €249,756 | ▼ 2.8% |
| Land and buildings22 | €279,386 | €271,086 | €263,976 | €256,866 | €249,756 | ▼ 2.8% |
| Current assets29/58 | €21,380 | €11,365 | €15,775 | €26,286 | €24,087 | ▼ 8.4% |
| Amounts receivable within one year40/41 | €10,321 | €11,284 | €10,646 | €10,784 | €10,646 | ▼ 1.3% |
| Trade receivables40 | €10,298 | €11,283 | €10,646 | €10,646 | €10,646 | = |
| Other amounts receivable41 | €23 | €1 | - | €138 | - | - |
| Cash at bank and in hand54/58 | €11,058 | €81 | €5,129 | €15,502 | €13,440 | ▼ 13.3% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €300,765 | €282,451 | €279,751 | €283,152 | €273,842 | ▼ 3.3% |
| Equity10/15 | €255,564 | €241,216 | €238,564 | €234,769 | €228,133 | ▼ 2.8% |
| Contributions10/11 | €320,000 | €320,000 | €320,000 | €320,000 | €320,000 | = |
| Reserves13 | €3,592 | €3,592 | €3,592 | €3,592 | €3,592 | = |
| Non-distributable reserves130/1 | €3,592 | €3,592 | €3,592 | - | - | - |
| Reserves not available under the articles1311 | €3,592 | €3,592 | €3,592 | - | - | - |
| Distributable reserves133 | - | - | - | €3,592 | €3,592 | = |
| Profit (loss) carried forward14 | -€68,029 | -€82,376 | -€85,028 | -€88,824 | -€95,460 | ▼ 7.5% |
| Amounts payable17/49 | €45,202 | €41,235 | €41,187 | €48,383 | €45,710 | ▼ 5.5% |
| Amounts payable within one year42/48 | €45,202 | €41,235 | €41,187 | €48,383 | €45,710 | ▼ 5.5% |
| Trade debts44 | €4,101 | €62 | €86 | €7,282 | €4,609 | ▼ 36.7% |
| Suppliers440/4 | €4,101 | €62 | €86 | €7,282 | €4,609 | ▼ 36.7% |
| Taxes, remuneration and social security45 | - | €72 | - | - | - | - |
| Taxes450/3 | - | €72 | - | - | - | - |
| Other amounts payable47/48 | €41,101 | €41,101 | €41,101 | €41,101 | €41,101 | = |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €20,705 | -€14,348 | -€2,651 | -€3,796 | -€6,636 | ▼ 74.8% |
| + Depreciation and write-downs630 | €8,002 | €8,300 | €7,110 | €7,110 | €7,110 | = |
| Operating cash flow (approximation) | €28,707 | -€6,048 | €4,459 | €3,314 | €474 | ▼ 85.7% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | €0 | - |
| Change in cash | - | -€10,977 | €5,048 | €10,372 | -€2,061 | ▼ 120% |
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
28-08
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 28 days late
2025
29-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 29 days late
2024
31-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
19-06
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
13-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial
Back to profitnet €20,705
Net result €20,705 after 3 loss-making years.
26-07
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
22-07
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
16-07
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
16-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 16 days late
2017
31-07
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 3 acts read
About the unread acts
We know of 3 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
3 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, Temse · 1 establishment unit since 1934
Ground area
1,448 m²
Building footprint
592 m²
Volume, LiDAR
3,463 m³
2 parcels, Flanders · tallest building 14.6 m, ±4 floors. Linked by address, not a title deed.
1 establishment unit
Markt 11, 9140 Temse
since 19342.004.682.667
2 parcels
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 46025B1047/00P000 | Flanders | 1,252 m² | 1 · 522 m² | 8.8 m · 2 fl. |
| 46302D0275/00G000 | Flanders | 195 m² | 1 · 69 m² | 14.6 m · 4 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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STABOS
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Of 9,145 companies in sector 68201 we hold annual accounts for 6,776. 4,882 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
Founded01-01-1968
Fiscal year end31-12
Activities, NACEBEL 2025
46349Wholesale of beverages, general range
68201Renting and operating of own or leased residential real estate, excluding social housing
47252Retail sale of beverages, general range
E-invoicing
Reachable via Peppol
Peppol ID
0208:0405019540
Also
9925:BE0405019540
Registered
09-12-2025
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.