DECISION ENGINEERING
InactiveOverview
Activity
Activity not known
Size
€1.1mtotal assets 2025
- Staff
- 5.8 FTE
- Equity
- €602,262
- Profit
- €48,500
Financial health
Inactive: no score
Structure
- Parent
- LISAM EHS SOFTWARE · 100%
- Hemberg MichelManaging director
- Levintoff ThierryDirector
Auditor: EY Réviseurs d'Entreprises SRL3 of 11 deeds read
SignalsneutralLatest accounts filed on timeShow the evidence
Signals
1 signal.
neutral
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 01-07-2026, 30 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
30 days early
2025
100 days early
2024
19 days early
2023
on the day
2022
on the day
2021
on the day
2020
7 days early
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 7 accounts on average 22 days before the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Searched, nothing found (1)
- Annual accounts filedfinancial year 2025 · full…
- Restructuring · End & cessationIncorporation · Amendment of the…
- RestructuringMerger
Financials · financial year 2025, full format
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€48,500▼ 40.8%
2025 · €81,946
Working capital
€672,747▲ 4.0%
2025 · €646,669
Trend over the years
2022 to 2025, 5 financial years 2019 to 2025, 8 financial years
Multiple financial year ends fall in the same calendar year; an annual trend is not displayed.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
Operating result€0.05m
2025
Net result€0.05m
2025
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Total assets€1.1m
2025
Equity€0.6m
2025
Debt€0.5m
2025
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
Working capital€0.7m
2025
Average staff in full-time equivalents (FTE).
Staff (FTE)5.8
2025
Use the arrow keys on the chart for the figures per year.
Every figure with its change against the financial year before
favourable
unfavourable
Line20192020202120222023202420252025
Operating result€0.1m-€0.01m▼ 88.4%€0.1m▲ 872%€0.09m▼ 25.5%€0.3m▲ 213%€0.2m▼ 20.5%€0.1m▼ 42.0%€0.05m-
Net result€0.1m-€0.005m▼ 96.6%€0.08m▲ 1,444%€0.05m▼ 37.0%€0.2m▲ 272%€0.2m▼ 11.6%€0.08m▼ 47.9%€0.05m-
Equity€0.6m-€0.6m▲ 0.9%€0.4m▼ 22.8%€0.5m▲ 10.9%€0.5m▼ 4.5%€0.5m▲ 1.8%€0.6m▲ 17.4%€0.6m-
Total assets€1.0m-€0.8m▼ 14.9%€1.0m▲ 19.9%€0.8m▼ 18.2%€1.1m▲ 29.9%€0.9m▼ 12.7%€0.9m▼ 4.2%€1.1m-
Debt€0.4m-€0.3m▼ 35.7%€0.6m▲ 108%€0.3m▼ 40.6%€0.6m▲ 79.3%€0.5m▼ 23.8%€0.3m▼ 26.3%€0.5m-
Working capital€0.5m-€0.6m▲ 1.7%€0.5m▼ 6.2%€0.6m▲ 12.8%€0.6m▲ 4.6%€0.6m▼ 6.2%€0.6m▲ 13.1%€0.7m-
Staff (FTE)8.5-7.9▼ 7.1%4.9▼ 38.0%6.7▲ 36.7%4.9▼ 26.9%6.4▲ 30.6%6.4=5.8-
Balance-sheet composition
2025 in colour, 2025 as the grey bar beneath
Assets €1.1m
Fixed assets
€47,130 ▼ 50.2%
Current assets
€1.1m ▲ 35.2%
Equity and liabilities €1.1m
Equity
€602,262 ▲ 8.8%
Debt
€526,747 ▲ 54.5%
Debt's share of the balance-sheet total rises from 38.1% to 46.7%. Equity and debt are higher.
Key figures and ratios
Current ratio
2.64▼
2025 · 5.22
Quick ratio
2.58▼
2025 · 5.07
Debt to equity
0.87▲
2025 · 0.62
ROE
8.1%▼
2025 · 14.8%
ROA
4.3%▼
2025 · 9.2%
Debt ≤ 1 year
€409,132▲
2025 · €153,368
Income taxes
€19,004▼
2025 · €42,449
Staff costs
€338,474▼
2025 · €499,881
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | - | €437,167 | €492,837 | €560,454 | €499,881 | €338,474 | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | - | €7,513 | €7,513 | €7,513 | €2,564 | €2,564 | €0 | - | - |
| Other operating charges640/8 | - | - | - | €966 | €1,646 | €3,216 | €521 | €1,138 | - |
| Gross operating margin9900 | €671,123 | €613,437 | €460,914 | €531,044 | €764,474 | €778,868 | €623,684 | €387,128 | - |
| Operating profit (loss)9901 | €101,325 | €11,788 | €114,591 | €85,398 | €267,427 | €212,633 | €123,282 | €47,516 | - |
| Financial income75/76B | - | - | - | €254 | €3 | €2,819 | €1,765 | €20,436 | - |
| Recurring financial income75 | €74,125 | €292 | €811 | €254 | €3 | €2,819 | €1,765 | €20,436 | - |
| Financial charges65/66B | - | - | - | €2,790 | €2,372 | €539 | €652 | €448 | - |
| Recurring financial charges65 | €971 | €375 | €694 | €2,790 | €2,372 | €539 | €652 | €448 | - |
| Profit (loss) for the period before taxes9903 | €174,479 | €11,705 | €114,708 | €82,862 | €265,058 | €214,913 | €124,395 | €67,504 | - |
| Income taxes67/77 | €29,934 | €6,783 | €38,733 | €34,975 | €86,994 | €57,525 | €42,449 | €19,004 | - |
| Profit (loss) for the period9904 | €144,545 | €4,922 | €75,975 | €47,887 | €178,064 | €157,388 | €81,946 | €48,500 | - |
| Profit (loss) for the period to be appropriated9905 | €144,545 | €4,922 | €75,975 | €47,887 | €178,064 | €157,388 | €81,946 | €48,500 | - |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €1.0m | €0.8m | €1.0m | €0.8m | €1.1m | €0.9m | €0.9m | €1.1m | - |
| Fixed assets21/28 | €0.1m | €0.1m | €0.05m | €0.05m | €0.05m | €0.08m | €0.09m | €0.05m | - |
| Tangible fixed assets22/27 | - | €0.02m | €0.01m | €0.005m | €0.003m | €0 | €0 | - | - |
| Land and buildings22 | - | - | - | - | - | €0 | - | - | - |
| Plant, machinery and equipment23 | - | - | - | - | - | €0 | €0 | - | - |
| Furniture and vehicles24 | - | - | - | €0.005m | €0.003m | €0 | €0 | - | - |
| Financial fixed assets28 | €0.1m | €0.1m | €0.03m | €0.05m | €0.05m | €0.08m | €0.09m | €0.05m | - |
| Current assets29/58 | €0.9m | €0.7m | €1.0m | €0.8m | €1.0m | €0.9m | €0.8m | €1.1m | - |
| Amounts receivable after more than one year29 | - | - | - | - | - | - | - | €0.6m | - |
| Other amounts receivable291 | - | - | - | - | - | - | - | €0.6m | - |
| Stocks and contracts in progress3 | €0.02m | €0.03m | €0.02m | €0.02m | €0.03m | €0.03m | €0.02m | €0.03m | - |
| Stocks30/36 | - | - | - | €0.02m | €0.03m | €0.03m | €0.02m | €0.03m | - |
| Amounts receivable within one year40/41 | €0.4m | €0.3m | €0.2m | €0.3m | €0.5m | €0.2m | €0.2m | €0.3m | - |
| Trade receivables40 | - | - | - | €0.3m | €0.5m | €0.1m | €0.2m | €0.3m | - |
| Other amounts receivable41 | - | - | - | €0.01m | €0.001m | €0.07m | €0.008m | €0.01m | - |
| Current investments50/53 | €0.07m | €0.1m | €0.1m | €0.1m | €0.1m | €0.1m | €0.1m | - | - |
| Cash at bank and in hand54/58 | €0.3m | €0.2m | €0.6m | €0.3m | €0.3m | €0.5m | €0.5m | €0.1m | - |
| Deferred charges and accrued income490/1 | - | - | - | - | €291 | €0.06m | €467 | - | - |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €1.0m | €0.8m | €1.0m | €0.8m | €1.1m | €0.9m | €0.9m | €1.1m | - |
| Equity10/15 | €0.6m | €0.6m | €0.4m | €0.5m | €0.5m | €0.5m | €0.6m | €0.6m | - |
| Contributions10/11 | €0.06m | €0.06m | €0.06m | €0.06m | €0.06m | €0.06m | €0.06m | €0.06m | - |
| Capital10 | - | - | - | €0.06m | €0.06m | €0.06m | €0.06m | €0.06m | - |
| Issued capital100 | - | - | - | €0.06m | €0.06m | €0.06m | €0.06m | €0.06m | - |
| Reserves13 | €0.4m | €0.4m | €0.2m | €0.3m | €0.3m | €0.4m | €0.4m | €0.4m | - |
| Non-distributable reserves130/1 | - | - | - | €0.006m | €0.006m | €0.006m | €0.006m | €0.006m | - |
| Legal reserve130 | - | - | - | €0.006m | €0.006m | €0.006m | €0.006m | €0.006m | - |
| Distributable reserves133 | - | - | - | €0.3m | €0.3m | €0.4m | €0.4m | €0.4m | - |
| Profit (loss) carried forward14 | €0.1m | €0.2m | €0.2m | €0.2m | €0.1m | €0.001m | €0.08m | €0.1m | - |
| Amounts payable17/49 | €0.4m | €0.3m | €0.6m | €0.3m | €0.6m | €0.5m | €0.3m | €0.5m | - |
| Amounts payable within one year42/48 | €0.3m | €0.1m | €0.4m | €0.2m | €0.4m | €0.3m | €0.2m | €0.4m | - |
| Trade debts44 | €0.1m | €0.009m | €0.1m | €0.08m | €0.03m | €0.009m | €0.02m | €0.3m | - |
| Suppliers440/4 | - | - | - | €0.08m | €0.03m | €0.009m | €0.02m | €0.3m | - |
| Taxes, remuneration and social security45 | - | - | - | €0.1m | €0.2m | €0.1m | €0.1m | €0.1m | - |
| Taxes450/3 | - | - | - | €0.004m | €0.1m | €0.01m | €0.04m | €0.06m | - |
| Remuneration and social security454/9 | - | - | - | €0.1m | €0.1m | €0.1m | €0.1m | €0.07m | - |
| Other amounts payable47/48 | - | - | - | €482 | €0.2m | €0.2m | €385 | €417 | - |
| Accrued charges and deferred income492/3 | - | - | - | €0.2m | €0.2m | €0.2m | €0.2m | €0.1m | - |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €144,545 | €4,922 | €75,975 | €47,887 | €178,064 | €157,388 | €81,946 | €48,500 | - |
| + Depreciation and write-downs630 | - | €7,513 | €7,513 | €7,513 | €2,564 | €2,564 | €0 | - | - |
| Operating cash flow (approximation) | €144,545 | €12,435 | €83,488 | €55,400 | €180,628 | €159,952 | €81,946 | €48,500 | - |
| Investment in fixed assets (approximation) | - | -€21,089 | €94,955 | -€15,000 | €1,882 | -€32,930 | -€15,000 | - | - |
| Change in cash | - | -€48,462 | €357,377 | -€275,654 | -€9,822 | €163,606 | €10,764 | - | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Latest 10 of 33 filings with the National Bank
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-12-2025 | full format | 01-07-2026 | 2026-00244646 |
| 30-04-2025 | micro format | 22-08-2025 | 2025-00391729 |
| 30-04-2024 | micro format | 11-11-2024 | 2024-00532232 |
| 30-04-2023 | full format | 30-11-2023 | 2023-00522437 |
| 30-04-2022 | full format | 30-11-2022 | 2022-20530151 |
| 30-04-2021 | full format | 30-11-2021 | 2021-78900182 |
| 30-04-2020 | full format | 23-11-2020 | 2020-71600273 |
| 30-04-2019 | full format | 06-11-2019 | 2019-73400270 |
| 30-04-2018 | full format | 05-11-2018 | 2018-71600446 |
| 30-04-2017 | full format | 31-10-2017 | 2017-69200438 |
Public contracts
1 award · 2024
OVERHEIDSOPDRACHT VAN DIENSTEN MET ALS VOORWERP HET BEHEER VAN DE IT-ONTWIKKELING VAN HET AGENTSCHAP: 23/2331 - 1
Source: TED (Tenders Electronic Daily), Publications Office of the European Union. Values as the buyer published them; for a framework agreement, a ceiling.
Directors
Directors
2 directors, 1 in day-to-day management, last change in 2025
Board 2
Hemberg Michel
CurrentDirector · since 23-10-2025
Levintoff Thierry
CurrentDirector · since 23-10-2025
Day-to-day management 1
Hemberg Michel
CurrentManaging director · since 23-10-2025
Statutory auditor 1
EY Réviseurs d'Entreprises SRL
CurrentAuditor · since 23-10-2025 · permanent representative: Marie-Laure Moreau
Derived from published Gazette deeds. The KBO keeps the official list of office holders; we do not read it, so the two can differ.
See the directors and other office holders in the KBO →
Not every act has been read: a resignation may still be missing
8 of this company's 11 Belgian Official Gazette deeds have not been read yet. Appointments and resignations recorded in them are not yet in the list of directors: someone who resigned there may still be listed as sitting. The acts are in the Timeline.
Mandate history
6 people since 2025, 3 in office
- Board
- Day-to-day management
- Statutory auditor
- began earlier
| Name | Functions and periods |
|---|---|
| Hemberg Michel |
|
| Levintoff Thierry |
|
| EY Réviseurs d'Entreprises SRL |
|
| DRESSE Denis Charles |
|
| Jacques Pierre |
|
| van Rossum Emmanuel |
|
Owners and capital
Owners
1 ownerChain of control
- LISAM EHS SOFTWARE
- DECISION ENGINEERING
Highest known parent: LISAM EHS SOFTWARE. The sources do not say who stands above it.
Owners 1
- LISAM EHS SOFTWAREparent100%
According to the 2025 annual accounts of DECISION ENGINEERING and those of the other companies, the acts in the Belgian Official Gazette and the LEI register. Annual accounts state the shareholders that notified the company under article 7:225 of the Code of Companies and Associations and the parent companies that consolidate it. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not include these statements in its annual accounts, or does not have to, is not listed.
Capital and shareholders
Shareholders according to the deeds
Stated in the act
act of 13-05-2026 ↗
- LISAM EHS SOFTWARE (BE 0785.569.247) all shares · 100%
The Belgian Official Gazette names shareholders only when an act mentions them; the share register itself is not published.
Group and network
Connections & network
2 current directorsThe network starts from this company’s directors. Other companies they run appear here as nodes.
This company
Company
Director
Shareholding
+N: links not shown yet
Click a node to look further, drag to arrange, zoom with the mouse wheel.
Acquisitions and mergers
2 transactionsTaken over by:LISAM EHS SOFTWARE
Received a branch of activity from:LISAM EHS SOFTWARE
Acts, filings and financial milestones
2026
01-07
NBB filing
Annual accounts filed
financial year 2025 · full format
13-05
Gazette deed
Restructuring · End & cessationIncorporation · Amendment of the articles · Declaration29 facts ▸
Gazette deed
Restructuring · End & cessation
Incorporation · Amendment of the articles · Declaration29 facts ▸
- Incorporation, 15-07-1992
- Other provision, “assujettissement TVA, BE0447.860.975” (deed in French)
- Amendment of the articles
- Declaration, “absence de modification statutaire ultérieure, statuts non modifiés à ce jour” (deed in French)
- General meeting, “actionnaire unique, en lieu et place de l'assemblée” (deed in French)
- Other provision, “première résolution - projet de fusion, dispense de lecture du projet” (deed in French)
- Merger, “exemplaire gratuit au siège un mois au moins avant”, 15-10-2025 (deed in French)
- Declaration, “constatation légalité - opération assimilée à fusion par absorption, transfert intégralité patrimoine à absorbante détenant toutes actions et titres à vote” (deed in French)
- Merger, “transfert intégralité patrimoine activement et passivement par dissolution sans liquidation, vote fusion par LISAM EHS SOFTWARE” (deed in French)
- Accounting effect, 01-01-2026
- Shareholding, 1000, 100
- Share cancellation, 1000, “article 12:57 CSA” (deed in French)
- +17 further facts in this act
2025
11-12
Gazette deed
RestructuringMerger1 fact ▸
Gazette deed
Restructuring
Merger1 fact ▸
- Merger, “www.lisam.com” (deed in French)
23-10
Gazette deed
Resignations: Dresse Denis, van Rossum Emmanuel and Jacques PierreAppointments: Hemberg Michel, Levintoff Thierry and EY Réviseurs d'Entreprises SRL · Director discharge11 facts ▸
Gazette deed
Resignations: Dresse Denis, van Rossum Emmanuel and Jacques Pierre
Appointments: Hemberg Michel, Levintoff Thierry and EY Réviseurs d'Entreprises SRL · Director discharge11 facts ▸
- General meeting, 28-08-2025
- Director resignation, Dresse Denis (director)
- Director resignation, van Rossum Emmanuel (director)
- Director resignation, Jacques Pierre (director)
- Director discharge, Dresse Denis
- Director discharge, van Rossum Emmanuel
- Director discharge, Jacques Pierre
- Director appointment, Hemberg Michel (director)
- Director appointment, Levintoff Thierry (director)
- Director appointment, Hemberg Michel (managing director)
- Auditor appointment, EY Réviseurs d'Entreprises SRL
22-08
NBB filing
Annual accounts filed
financial year 2025 · micro format
30-04
Financial
Equity above €500,000equity €553,761 ▲17.4%
A profit in every financial year since 2019 builds equity to €553,761.
2024
11-11
NBB filing
Annual accounts filed
financial year 2024 · micro format
2023
30-11
NBB filing
Annual accounts filed
financial year 2023 · full format
30-04
Financial
Highest result from 2019 to 2025net €178,064 ▲272%
Operating result €267,427, net result €178,064, both a record.
2022
30-11
NBB filing
Annual accounts filed
financial year 2022 · full format
2021
30-11
NBB filing
Annual accounts filed
financial year 2021 · full format
2020
23-11
NBB filing
Annual accounts filed
financial year 2020 · full format
Show earlier events
30-04
Financial
Weakest financial yearnet €4,922 ▼96.6%
Net result drops to €4,922, the lowest in the series.
2019
06-11
NBB filing
Annual accounts filed
financial year 2019 · full format
2018
05-11
NBB filing
Annual accounts filed
financial year 2018 · full format
2017
31-10
NBB filing
Annual accounts filed
financial year 2017 · full format
Financial milestoneGazette deedNBB filingFinancial milestones sit on the financial year-end date, not the filing date.Of the 33 annual accounts filed, the latest 10 are here; all 33 are under Financials.
3 of 11 deeds read
About the unread acts
Of the 11 Belgian Official Gazette deeds we know for this company, 3 have been read. The other 8 have not been read yet: what they contain is neither established nor disproved here.
Have them read with priority
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Environmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.
Sites & property
Location & real-estate footprint
Registered office, Ukkel
Ground area
342 m²
Building footprint
99 m²
Building volume
743 m³
Parcel 21616G0030/00T016, Brussels · tallest building 13.8 m. Linked by address, not a title deed.
1 parcel
Brussels
1
(100%)
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 21616G0030/00T016 | Brussels | 342 m² | 1 · 99 m² | 13.8 m · 3 |
How the parcels are linked
Good to know
The parcel matches the address exactly.