Turnover
≈ €400,000 estimated
The micro format states no turnover.
December
Overview
Lifetime
1 annual account with figurespeak €257,921 (2025)
€257,921
peak €195,294 (2025)
€195,294
peak €196,294 (2025)
€196,294
€69,037
Board1 name since 2024
1 directorDECLERCK Emma
Documentsfilings and deeds
17-04-202613 days before the deadline
2025micro format
First year with figures
Key points
from the 2025 annual accountsStarting capital
€1,000 50 shares
Position in the sector
€195,294
Higher net result than 87% of companies in human health. Sector median €60,070 · 20,754 companies.
Checked score
97
Excellent
Financially stronger than 73% of micro companies in human health (NACE 86)
Probability in this band: under 0.55%
Bankruptcy probability within 12 months
< 0.1% Very low
0%0.5%1.5%4%10%≥ 25%
The dashed line is the sector median: < 0.1% across 24,185 companies (NACE 86, micro).
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
Last 24 months
08-2025: 0.3%
09-2025: 0.3%● unchanged vs 08-2025
10-2025: 0.3%● unchanged vs 09-2025
11-2025: 0.3%● unchanged vs 10-2025
12-2025: 0.3%● unchanged vs 11-2025
01-2026: 0.4%▲ +0.1 percentage points vs 12-2025
02-2026: 0.4%● unchanged vs 01-2026
03-2026: 0.4%● unchanged vs 02-2026
04-2026: 0.4%● unchanged vs 03-2026
05-2026: 0.4%● unchanged vs 04-2026
06-2026: 0.4%● unchanged vs 05-2026
07-2026: 0.4%● unchanged vs 06-2026
08-2026: 0.4%● unchanged vs 07-2026highest value
09-2026: 0.4%● unchanged vs 08-2026highest value
10-2026: < 0.1%▼ -0.4 percentage points vs 09-2026lowest value
11-2026: < 0.1%● unchanged vs 10-2026lowest value
Financial strengthStrong
Score breakdown
lowers risk
Sector: Human health activities (NACE 86)
Liquidity: current ratio 3.90, cash €181,808
Size: total assets €265,330
Equity €196,294 (74.0% of total assets)
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 86, micro). It does better than 63% of them on solvency, 75% on liquidity and 80% on profitability.
The bankruptcy probability was computed on 09-11-2026 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.
The probability rests on the annual accounts with balance sheet date 30-09-2025.
Of the companies with a bankruptcy probability in the very low class on 30-06-2025, 0.1% went bankrupt within twelve months.
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).
Comparable companies, two years later
In July 2024, 39,278 companies had the same profile as December has now. Each dot stands for 99 companies, two years later.
95.8%
were still trading
2.3%
stopped another way
1.8%
went bankrupt
Another 0.1% stopped without a precise date, possibly only after those two years.
The bankruptcy probability of December itself is lower: < 0.1% within 12 months. It rests on far more data about December than the profile alone.
Test of the method
The method was tested on the 497,447 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| 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% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 39,278 companies, not a prediction for December. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Credit verdict
Credit of up to €19,000 on 30-day terms, only on tighter conditions: young company (under 3 years) without a track record
Liquidity is ample, with a current ratio of 3.9, above the usual 1.5. Short-term debt is 25% and cash 68.5% of total assets. 26% of the assets are financed with debt and provisions.
Credit check for an amount and term of your choice
Show the recommended maximum and see how the verdict changes with amount, term and advance.
The scores and ratios are Checked's own calculations, not a credit decision.
Signals
Six signals.
lowers riskraises riskneutral
raises risk · Young company
Founded in 2024, 2 years ago. Young companies fail more often than established ones; the risk is highest 2 to 8 years after founding.
KBO · incorporation dateAge against the risk zone
neutral · Latest accounts filed on time
The financial year that closed on 30-09-2025 was due by 30-04-2026 and was filed on 17-04-2026, 13 days ahead of the deadline.
NBB · 1 filingDeviation from the deadline
2025
13 days early
← before the deadline
after the deadline →
Searched, nothing found (1)
Recent changes
Registered in the Peppol Directory
Reachable for e-invoices through 0208:1012045342
Incorporation
Founding capital of €1,000, 50 shares · Founder: DECLERCK EmmaNickyPaula · Appointment: DECLERCK Emma (director) · published on 01-08-2024 · Gazette deed
First establishment
Bassinstraat 16, Torhout
Comparable companies
same main activity, similar in size and age| Company | ||||
|---|---|---|---|---|
| December Torhout | €265,330 | €257,921 | 74.0% | - |
| Endopoint Aartselaar | €234,561 | €254,313 | 79.1% | - |
| GHAZI MNEJJA Visé | €292,682 | €250,105 | 80.5% | - |
| MEL DENTAL Mons | €251,265 | €257,142 | 73.6% | - |
| MORALIS Tielt | €234,849 | €215,090 | 69.3% | - |
| Esthétique Dentaire M&S Houffalize | €261,801 | €288,442 | 82.1% | - |
| MATHIAS DENTAL La Louvière | €216,835 | €241,854 | 84.7% | - |
These companies have the same main activity as December: dental practice (NACE 86230). They are comparable in size and age: total assets between €217,000 and €293,000, founded between 2024 and 2025.
Official details
Source: KBO- Status
- Active since 30-07-2024Normal situation
- Activity
- Dental practiceNACE 86230
- Establishment unit
- 2.363.161.4118820 Torhout, since 30-07-2024
- Financial year end
- 30 September
- Peppol
- Reachable since 27-11-2024
Annual accounts to 30-09-2025
- €257,921
- €195,294
- €196,294
- €265,330
- Filing
- Filed on 17-04-2026, 13 days before the end of the filing period
Insights on December
December has been active since 2024 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €196,294 and a net result of €195,294.
Its solvency ranks better than 62% of 20,767 sector peers (NACE 86, financial year 2025). The computed 12-month bankruptcy probability is below 0.1% (very low).
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
Financials
Annual accounts 2025
micro format, filed on 17-04-2026, 13 days before the deadline€257,921
€255,822
€195,294
€192,112
74.0%
3.90
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €400,000. Estimated: probably between €350,000 and €500,000.
Balance sheet
balance sheet total €265,330 on 30-09-2025What the company ownsHow it is paid for
Position in the sector
74.0%
Higher than 62% of 20,767 companies in 2025.
3.90
Higher than 61% of 20,341 companies in 2025.
73.6%
Higher than 94% of 20,623 companies in 2025.
December
Middle half of the sector
80% of the sector
Micro accounts in human health (NACE 86)
Net result: top quarter · Equity: middle half · Balance sheet total: middle half · Working capital: middle half
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2025 |
|---|---|---|
| Balance sheet: assets | ||
20/58 |
265,330 | |
21/28 |
6,962 | |
22/27 |
6,962 | |
23 |
765 | |
26 |
6,198 | |
29/58 |
258,368 | |
40/41 |
76,560 | |
40 |
76,560 | |
54/58 |
181,808 | |
| Balance sheet: equity and liabilities | ||
10/49 |
265,330 | |
10/15 |
196,294 | |
10/11 |
1,000 | |
13 |
195,294 | |
133 |
195,294 | |
17/49 |
69,037 | |
42/48 |
66,256 | |
44 |
751 | |
440/4 |
751 | |
45 |
64,848 | |
450/3 |
62,156 | |
454/9 |
2,692 | |
47/48 |
657 | |
492/3 |
2,781 | |
| Income statement | ||
9900 |
257,921 | |
630 |
2,099 | |
9901 |
255,822 | |
75/76B |
643 | |
75 |
643 | |
9903 |
256,465 | |
67/77 |
61,171 | |
9904 |
195,294 | |
9905 |
195,294 | |
| Appropriation of the result | ||
9906 |
195,294 | |
691/2 |
195,294 | |
6921 |
195,294 | |
| Document | ||
The notes to these accounts have 5 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.
Source: Annual accounts 2025 at the NBB, filed on 17-04-2026.
Filings
each dot is a set of accounts, on the day it reached the National Bank| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 30-09-2025 | micro format | 17-04-2026 | 2026-00083097 |
Key figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2025 |
|---|---|---|
| 257,921 | ||
| 197,393 | ||
| 7,836 | ||
| 192,112 | ||
| 74.0% | ||
| 3.90 | ||
| 0.35 | ||
| 99.5% | ||
| 73.6% |
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
Investments
fixed assets acquired| Item | 30-09-2025 |
|---|---|
| Tangible fixed assets | €7,836 |
| €2,099 |
Source: notes to the 2025 annual accounts (statement of fixed assets)
Insights on December
Debt's share of the balance-sheet total is 26.0%.
Board & ownership
Board
1 director, since incorporationDirector (not named in the articles)
appointed by deed of 01-08-2024
term without a fixed end
listed in the 2025 annual accounts, filed on 17-04-2026
Mandates through the years
1 name, the dashed line is todayDECLERCK Emma
Director (not named in the articles)
Director (not named in the articles)
Board
Mandates as a list
- DECLERCK Emma
- Director (not named in the articles), appointed by deed of 01-08-2024, still in office
Control
Founder
DECLERCKEmmaNickyPaula
This company
December
Equity €196,294
Profit €195,294 in 2025
Capital
- Contribution
- €1,000
- Shares
- 50
- Contribution per share
- €20
- Equity per share
- €3,926 in 2025
- Source
- deed of 01-08-2024
Articles of association
deed of 01-08-2024 (in Dutch)- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- Third Friday of March at 20:00
Shareholders
At incorporation
deed of 01-08-2024 ↗
- DECLERCKEmmaNickyPaula 50 shares (100%) · €1,000
Network & group
No group
December has no parent and no holdings in its annual accounts. DECLERCK Emma is the only director. December shares no director with another company.
At the same address
Bassinstraat 16, 8820 Torhout · 1 other company| Impaca
registered office since 01-07-2023 · founded in 2023 |
total assets €406,993 (2025) 0803.221.366 |
Timeline
Timeline
4 events since 2024Filings
Establishments
202420252026
2026
Annual accounts 2025 filed NBBmicro format · 13 days before the deadline
2024
Registered in the Peppol Directory Reachable for e-invoices through 0208:1012045342
IncorporationFounding capital of €1,000, 50 shares · Founder: DECLERCK EmmaNickyPaula · Appointment: DECLERCK Emma (director) · published on 01-08-20245 points ▸
- Registered office clause, Bassinstraat 16, 8820 Torhout
- Director appointment, DECLERCK Emma (director (not named in the articles))
- Founder, DECLERCK EmmaNickyPaula
- Founding capital, €1,000, 50 shares
- 50 shares
- The deed holds 2 more points.
First establishment Bassinstraat 16, Torhout
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
Company details
Identity
- Enterprise number
- 1012.045.342
- VAT number
- BE 1012.045.342
- Peppol ID
- 0208:1012045342
- Other Peppol ID
- 9925:BE1012045342
- Legal form
- Private limited company
- Status
- Active, normal situation
- Founded
- 30-07-2024
- Financial year
- ends on 30 September
- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- Third Friday of March at 20:00deed of 01-08-2024 (in Dutch)
- Peppol
- Reachable since 27-11-2024Follow this company and you will hear the next morning if it leaves the Peppol register.
- Name
- December in Dutch
- Entity type
- Legal entity
- Name clauseThe company operates under this name according to its articles.
- DECEMBERdeed of 01-08-2024 (in Dutch)
Activities
NACEBEL 202586230
Dental practice main activity
Codes under NACEBEL 2008
86230
Human health activities main activity
- PurposeThe purpose describes the activities the company may carry out under its articles.
- “Inhetalgemeenzaldevennootschapalleindustriële,commerciële,financiële,roerendeenonroerendehandelingenmogenverrichteninrechtstreeksofonrechtst…”deed of 01-08-2024 (in Dutch)
17 activities
- Inhetalgemeenzaldevennootschapalleindustriële,commerciële,financiële,roerendeenonroerendehandelingenmogenverrichteninrechtstreeksofonrechtstreeksverbandmethaarvoorwerpofdievanaardzijndeverwezenlijkingervantebevorderenoftevergemakkelijken.
- Devennootschapmagdaarenbovenbelangennemen,hetzijdoorinbreng,versmeltingen deelname,inallevennootschappen,ondernemingen,bestaandofnogopterichten,zowelinBelgiëalsinhetbuitenland,die eengelijk,aanvullendofsoortgelijkvoorwerpnastrevenofdievan aardzijndeontwikkelingvanhaarondernemingtebevorderen.
- Devennootschapkanallerechtshandelingenendadenstelleninrechtstreeksofonrechtstreeksverbandmethaarmaatschappelijkvoorwerp.
- Devennootschapkansamenwerkenmet,deelnemenaanofbelangennemeninondernemingenvanallerleiaard.
- Debeoefeningvandetandheelkundeinhetalgemeenendeaanverwantedisciplines,zoalsheelkundevandemond,debevorderingvanmondhygiëne,paradontologie,implantologie,orthodontieenpedodontie.
- Verkoopenplaatsingvantandprothesen.
- Hetinrichtenvandepraktijkvoordebeoefeningvandetandheelkundeinhetalgemeenendeaanverwantedisciplines.
- Deaankoop,hethuren en/ofleasen,invoerenterbeschikkingstellenvanallemedischeapparatuur,benodigdhedenenmachines.
- Tandheelkundigeassistentieverlenenoptechnisch,sociaal,administratiefenpersoneelsvlak.
- Deuitvoeringvanalletechnische,medische,radiografischeenlaboratoriumprestatiesinverbandmetdevermeldedisciplines.
- Hetcreërenvanruimteomtehandelenophetvlakvancreatie,ontwerp,onderzoek,ontwikkeling,vervaardiging,restauratie,verspreidingen/ofcommercialiseringvannieuweofbestaandemedischeproductenenmaterialen.
- Hetverstrekkenvaninformatieen/ofonderrichtinzaketandheelkundeenditindebreedstebetekenisvanhetwoord,zonderdatditdevormvaneenaanvullendecommerciëleactiviteitmagaannemen.
- Demogelijkhedenscheppenomzichtelatentzichverdertebekwamenintandheelkundeenaanverwantedisciplinesomterugtewordenvoorgelezeneneenkwalitatiefhoogstaandepraktijkuitoefeningmogelijktemaken.Bovenstaandeinderuimstezinvanhetwoord.
- Hettoestaanvanleningenenkredietopeningenaanvennootschappenofparticulieren,onderomevenwelkevorm;inditkaderkanzijzichookborgstellenofhaaravalverlenen.
- Hetaanleggen,hetoordeelkundiguitbouwenenbeherenvaneenonroerendvermogen;alleverrichtingenmetbetrekkingtotonroerendegoederenenzakelijkerechten,zoalsdeaan-enverkoop, debouw,deverbouwing,dehuurenverhuur.Inhetalgemeenalleverrichtingendierechtstreeksofonrechtstreeksbetrekkinghebbenophetbeheervanonroerendegoederenofonroerendezakelijkerechten.
- Hetaanleggen,hetoordeelkundiguitbouwenenbeherenvaneenroerendvermogen;alleverrichtingenmetbetrekkingtotroerendegoederen enrechten,vanwelkeaardaandook,zoalsdeaankopenverkoop,dehuurenverhuurenruil.Inhetbijzonderhetbeheeren devalorisatievanhandelbare waardepapieren.
- Devennootschapheefteveneenstotvoorwerp,zowelinBelgiëalsinhetbuitenland,hetzijrechtstreeks,hetzijalstussenpersoon,alleactiviteitenalsholding,patrimoniumvennootschap,beheermaatschappij,managementvennootschap,financier,adviseuropalledomeinenwaarinzijcompetentis,enwaarinzijactiefmagzijnovereenkomstigmetdewettelijkereglementeringen.
Registered office and establishments
1 establishment| Establishment | Since | Unit number |
|---|---|---|
| Bassinstraat 16 registered office 8820 Torhout | 30-07-2024 | 2.363.161.411 |
Buildings and parcels at the address
- Ground area
- 516 m²
- Buildings
- 179 m²
- Volume, LiDAR
- 1,776 m³
- Tallest building
- 13.3 m
Buildings to scale, each on its own parcel
Parcels
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 31033K0344/00B004 | 516 m² | 1 · 179 m² | 13.3 m · 3 |