De Roye
ActiveSummary
De Roye has been active since 1984 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show negative equity (-€9,201) and a net result of -€6,503. The figures fluctuate too strongly year-on-year for a reliable trend projection. The computed 12-month bankruptcy probability is 0.8% (low).
Checked score
Score 2025
Axes · tick = 2024
Profitability65▼-2
Solvency21▼-3
Growth32▼-26
Track record100
Bankruptcy probability, 12 months
0.8%
Low
0%0.5%1.5%4%10%≥ 25%
No credit on open account
Liquidity short (current ratio 0.27 against 0.27 in 2024; short-term debt: 47.1% and cash: 12.3% of total assets), and equity is negative.
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Signals
Six signals. The signal on the left, the evidence on the right.
−lowers risk+raises 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
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 2025Solvency, return and age of the figures
Solvency
-4%
Return on assets
-2.8%
Age of the figures
9 mo
raises risk · Negative equity
The 2025 annual accounts show negative equity and a net loss.
NBB · annual accounts 2025Equity per financial year
1819202122232425
2018 to 2025 · latest year -€9,201
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 31-08-2026, 31 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
31 d late
2024
92 d late
2023
6 d early
2022
4 d early
2021
26 d late
2020
18 d early
2019
88 d late
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 7 accounts on average 30 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)
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.
Companies Code · seven monthsPosition in the running window
27-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, abbreviated schema
Equity
-€9,201▼ 241%
2024 · -€2,697
Total assets
€230,674▲ 0.5%
2024 · €229,531
Net result
-€6,503▼ 80.6%
2024 · -€3,601
Working capital
-€79,522▼ 11.3%
2024 · -€71,461
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result-€2,828-€9,082▼ 221%-€8,126▲ 10.5%-€6,224▲ 23.4%-€9,118▼ 46.5%
Net result-€170-€6,522▼ 3,726%-€5,521▲ 15.4%-€3,601▲ 34.8%-€6,503▼ 80.6%
Equity€12,946▲ 1,191%€6,424▼ 50.4%€903▼ 85.9%-€2,697-€9,201▼ 241%
Total assets€287,590▼ 2.8%€272,909▼ 5.1%€240,103▼ 12.0%€229,531▼ 4.4%€230,674▲ 0.5%
Debt€243,653▼ 2.1%€238,151▼ 2.3%€213,567▼ 10.3%€209,253▼ 2.0%€219,556▲ 4.9%
Working capital-€102,190▲ 16.1%-€92,313▲ 9.7%-€77,773▲ 15.8%-€71,461▲ 8.1%-€79,522▼ 11.3%
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €9,118 in 2025 against €6,224 in 2024; the loss grows and 2025 has the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €230,674
Fixed assets
€201,640 ▼ 0.5%
Current assets
€29,034 ▲ 8.4%
Key figures and ratios
EBITDA
€14,267▼
2024 · €16,539
Cash flow
€16,881▼
2024 · €19,162
Solvency
-4.0%▼
2024 · -1.2%
Current ratio
0.27▼
2024 · 0.27
Debt to equity
-23.86▲
2024 · -77.58
ROA
-2.8%▼
2024 · -1.6%
Interest coverage
80.80▼
2024 · 113.16
Debt ≤ 1 year
€108,556▲
2024 · €98,253
Debt > 1 year
€111,000=
2024 · €111,000
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 2,798 companies that looked in July 2024 the way this one looks now, 1.9% went bankrupt within 24 months and 90% are still going.
- Micro
- 20 years or older
- negative equity
- a small loss
1.9%
went bankrupt
6.0%
stopped otherwise
90%
still going
A further 2.1% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.8% 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 497,058 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% | 1.6% |
| 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 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 2,798 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 |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €22,399 | €22,698 | €22,763 | €22,763 | €23,385 | ▲ 2.7% |
| Other operating charges640/8 | €4,477 | €5,455 | €6,754 | €5,969 | €1,748 | ▼ 70.7% |
| Gross operating margin9900 | €24,048 | €19,072 | €21,390 | €22,508 | €16,015 | ▼ 28.8% |
| Operating profit (loss)9901 | -€2,828 | -€9,082 | -€8,126 | -€6,224 | -€9,118 | ▼ 46.5% |
| Financial income75/76B | - | - | €34 | €112 | €134 | ▲ 18.9% |
| Recurring financial income75 | - | - | €34 | €112 | €134 | ▲ 18.9% |
| Financial charges65/66B | - | €97 | €131 | €146 | €177 | ▲ 20.8% |
| Recurring financial charges65 | - | €97 | €131 | €146 | €177 | ▲ 20.8% |
| Profit (loss) for the period before taxes9903 | -€2,828 | -€9,179 | -€8,223 | -€6,258 | -€9,160 | ▼ 46.4% |
| Transfer from deferred taxes780 | €2,657 | €2,657 | €2,702 | €2,657 | €2,657 | = |
| Profit (loss) for the period9904 | -€170 | -€6,522 | -€5,521 | -€3,601 | -€6,503 | ▼ 80.6% |
| Transfer from tax-exempt reserves789 | €7,971 | €7,971 | €8,106 | €7,971 | €7,971 | = |
| Profit (loss) for the period to be appropriated9905 | €7,801 | €1,449 | €2,585 | €4,371 | €1,468 | ▼ 66.4% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €287,590 | €272,909 | €240,103 | €229,531 | €230,674 | ▲ 0.5% |
| Fixed assets21/28 | €257,128 | €238,071 | €215,309 | €202,739 | €201,640 | ▼ 0.5% |
| Tangible fixed assets22/27 | €257,128 | €238,071 | €215,309 | €202,739 | €201,640 | ▼ 0.5% |
| Land and buildings22 | €257,128 | €238,071 | €215,309 | €202,739 | €180,794 | ▼ 10.8% |
| Assets under construction and advance payments27 | - | - | - | - | €20,846 | - |
| Current assets29/58 | €30,462 | €34,838 | €24,794 | €26,792 | €29,034 | ▲ 8.4% |
| Cash at bank and in hand54/58 | €30,462 | €34,838 | €24,794 | €26,792 | €28,373 | ▲ 5.9% |
| Deferred charges and accrued income490/1 | - | - | - | - | €661 | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €287,590 | €272,909 | €240,103 | €229,531 | €230,674 | ▲ 0.5% |
| Equity10/15 | €12,946 | €6,424 | €903 | -€2,697 | -€9,201 | ▼ 241% |
| Contributions10/11 | €62,000 | €62,000 | €62,000 | €62,000 | €62,000 | = |
| Capital10 | €62,000 | €62,000 | €62,000 | €62,000 | €62,000 | = |
| Issued capital100 | €62,000 | €62,000 | €62,000 | €62,000 | €62,000 | = |
| Reserves13 | €99,175 | €91,203 | €83,098 | €75,126 | €67,155 | ▼ 10.6% |
| Non-distributable reserves130/1 | €6,200 | €6,200 | €6,200 | €6,200 | €6,200 | = |
| Legal reserve130 | €6,200 | €6,200 | €6,200 | €6,200 | €6,200 | = |
| Tax-exempt reserves132 | €92,975 | €85,003 | €76,898 | €68,926 | €60,955 | ▼ 11.6% |
| Profit (loss) carried forward14 | -€148,229 | -€146,780 | -€144,195 | -€139,824 | -€138,356 | ▲ 1.0% |
| Provisions and deferred taxes16 | €30,992 | €28,334 | €25,633 | €22,975 | €20,318 | ▼ 11.6% |
| Deferred taxes168 | €30,992 | €28,334 | €25,633 | €22,975 | €20,318 | ▼ 11.6% |
| Amounts payable17/49 | €243,653 | €238,151 | €213,567 | €209,253 | €219,556 | ▲ 4.9% |
| Amounts payable after more than one year17 | €111,000 | €111,000 | €111,000 | €111,000 | €111,000 | = |
| Financial debts170/4 | €111,000 | €111,000 | €111,000 | €111,000 | €111,000 | = |
| Amounts payable within one year42/48 | €132,653 | €127,151 | €102,567 | €98,253 | €108,556 | ▲ 10.5% |
| Trade debts44 | - | - | €783 | €2,249 | €17,676 | ▲ 686% |
| Suppliers440/4 | - | - | €783 | €2,249 | €17,676 | ▲ 686% |
| Other amounts payable47/48 | €132,653 | €127,151 | €101,784 | €96,004 | €90,881 | ▼ 5.3% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€170 | -€6,522 | -€5,521 | -€3,601 | -€6,503 | ▼ 80.6% |
| + Depreciation and write-downs630 | €22,399 | €22,698 | €22,763 | €22,763 | €23,385 | ▲ 2.7% |
| Operating cash flow (approximation) | €22,228 | €16,176 | €17,242 | €19,162 | €16,881 | ▼ 11.9% |
| Investment in fixed assets (approximation) | - | -€3,642 | €0 | -€10,193 | -€22,285 | ▼ 119% |
| Change in cash | - | €4,376 | -€10,044 | €1,998 | €1,581 | ▼ 20.8% |
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
31-08
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema · 31 days late
2025
31-10
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 92 days late
2024
25-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
27-07
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
26-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 26 days late
2021
13-07
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
31-12
Financial
Back to profitnet €4,331
Net result €4,331 after 2 loss-making years.
27-10
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 88 days late
2019
31-12
Financial
Weakest financial yearnet -€13,848
Net result drops to -€13,848, the lowest in the series; recovery starts the following year.
24-09
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 55 days late
2018
20-09
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 51 days late
2017
28-09
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 59 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 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
2 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, Scherpenheuvel-Zichem · 1 establishment unit since 1984
Ground area
1,432 m²
Building footprint
206 m²
Volume, LiDAR
1,175 m³
Parcel 24105C0321/00E002, Flanders · tallest building 8.8 m, ±2 floors. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 establishment unit
Hanenberg 42, 3272 Scherpenheuvel-Zichem
since 19842.025.901.913
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 24105C0321/00E002 | Flanders | 1,432 m² | 1 · 206 m² | 8.8 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Identification & contact
Identification
Legal formPublic limited company
Founded20-11-1984
Fiscal year end31-12
E-invoicing
Reachable via Peppol
Peppol ID
0208:0427619352
Also
9925:BE0427619352
Registered
07-02-2026
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.