DECLERCQ A.C.E.
InactiveOverview
Activity
Activity not known
Size
€27,162total assets 2025
- Equity
- €9,881
- Profit
- €459
Turnover not published (micro format)
Financial health
Inactive: no score
Structure
Auditor: Be Audit
SignalsneutralLatest accounts filed on timeShow the evidence
Signals
1 signal.
neutral
neutral · Latest accounts filed on time
The financial year that closed on 31-03-2025 was due by 31-10-2025 and was filed on 24-10-2025, 7 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
7 days early
2024
2 days early
2023
5 days early
2022
31 days early
2021
2 days early
2020
30 days late
2019
28 days late
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 7 accounts on average 2 days after 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 (2)
neutral · Next filing not due yet
The financial year that closed on 31-03-2026 is due by 31-10-2026. Nothing is late today. The company usually files around 26 October (5 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsWhere today falls in the filing period
31-03-2026 year end18-10-2026 today31-10-2026 deadline
- Resignations & appointments · End &…Appointment: Be Audit (statutory auditor)…
- Annual accounts filedfinancial year 2025 · micro…
- Back to profitnet €459
Financials · financial year 2025, micro format
Equity
€9,881▲ 207%
2024 · €3,222
Total assets
€27,162▼ 46.1%
2024 · €50,384
Net result
€459
2024 · -€7,135
Working capital
€9,881▲ 314%
2024 · €2,388
Trend over the years
2021 to 2025, 5 financial years 2019 to 2025, 7 financial years
The operating result turns negative in 2025: a loss of €1,572 after €3,124 in 2024.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
Operating result-€1,572
2025
Net result€459
2025
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Total assets€27,162
2025
Equity€9,881
2025
Debt€17,281
2025
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
Working capital€9,881
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
Line2019202020212022202320242025
Operating result-€34,268--€1,493▲ 95.6%-€65,855▼ 4,312%-€35,368▲ 46.3%-€5,826▲ 83.5%€3,124-€1,572
Net result-€35,080--€3,326▲ 90.5%-€66,546▼ 1,901%-€36,428▲ 45.3%-€6,092▲ 83.3%-€7,135▼ 17.1%€459
Equity€122,750-€119,424▼ 2.7%€52,877▼ 55.7%€16,449▼ 68.9%€10,357▼ 37.0%€3,222▼ 68.9%€9,881▲ 207%
Total assets€160,195-€142,350▼ 11.1%€91,933▼ 35.4%€44,438▼ 51.7%€43,400▼ 2.3%€50,384▲ 16.1%€27,162▼ 46.1%
Debt€37,445-€22,926▼ 38.8%€39,056▲ 70.4%€27,989▼ 28.3%€33,043▲ 18.1%€47,161▲ 42.7%€17,281▼ 63.4%
Working capital€99,028-€103,243▲ 4.3%€44,238▼ 57.2%€14,852▼ 66.4%€9,141▼ 38.5%€2,388▼ 73.9%€9,881▲ 314%
Turnover and EBIT margin not published: the micro format does not require them.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Equity and liabilities €27,162
Equity
€9,881 ▲ 207%
Debt
€17,281 ▼ 63.4%
Debt's share of the balance-sheet total falls from 93.6% to 63.6%. Equity is higher and debt is lower.
Key figures and ratios
Current ratio
1.57▲
2024 · 1.05
Debt to equity
1.75▼
2024 · 14.64
ROE
4.6%▲
2024 · -221.4%
ROA
1.7%▲
2024 · -14.2%
Debt ≤ 1 year
€17,281▼
2024 · €47,161
Income taxes
€52▼
2024 · €104
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 | Change |
|---|---|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €7,541 | €7,541 | €7,541 | €7,042 | €382 | €382 | - | - |
| Other operating charges640/8 | - | - | - | €787 | €936 | €755 | €1,388 | ▲ 83.9% |
| Gross operating margin9900 | -€25,797 | €6,781 | -€57,431 | -€27,539 | -€4,509 | €4,260 | -€184 | - |
| Operating profit (loss)9901 | -€34,268 | -€1,493 | -€65,855 | -€35,368 | -€5,826 | €3,124 | -€1,572 | - |
| Financial income75/76B | - | - | - | €67 | €0 | €77 | €2,231 | ▲ 2,792% |
| Recurring financial income75 | €169 | €52 | €402 | €67 | €0 | €77 | €2,231 | ▲ 2,792% |
| Financial charges65/66B | - | - | - | €1,011 | €144 | €10,232 | €148 | ▼ 98.6% |
| Recurring financial charges65 | €869 | €1,735 | €961 | €1,011 | €144 | €10,232 | €148 | ▼ 98.6% |
| Profit (loss) for the period before taxes9903 | -€34,968 | -€3,176 | -€66,414 | -€36,312 | -€5,970 | -€7,031 | €511 | - |
| Income taxes67/77 | €112 | €150 | €132 | €116 | €123 | €104 | €52 | ▼ 49.9% |
| Profit (loss) for the period9904 | -€35,080 | -€3,326 | -€66,546 | -€36,428 | -€6,092 | -€7,135 | €459 | - |
| Profit (loss) for the period to be appropriated9905 | -€35,080 | -€3,326 | -€66,546 | -€36,428 | -€6,092 | -€7,135 | €459 | - |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Total assets20/58 | €160,195 | €142,350 | €91,933 | €44,438 | €43,400 | €50,384 | €27,162 | ▼ 46.1% |
| Fixed assets21/28 | €23,722 | €16,181 | €8,640 | €1,598 | €1,216 | €835 | - | - |
| Tangible fixed assets22/27 | €23,672 | €16,131 | €8,590 | €1,548 | €1,166 | €785 | - | - |
| Other tangible fixed assets26 | - | - | - | €1,548 | €1,166 | €785 | - | - |
| Financial fixed assets28 | €50 | €50 | €50 | €50 | €50 | €50 | - | - |
| Current assets29/58 | €136,473 | €126,169 | €83,293 | €42,840 | €42,184 | €49,549 | €27,162 | ▼ 45.2% |
| Amounts receivable within one year40/41 | €33,866 | €52,200 | €13,675 | €18,568 | €22,691 | €24,452 | €1,568 | ▼ 93.6% |
| Trade receivables40 | - | - | - | €17,612 | €20,852 | €23,452 | - | - |
| Other amounts receivable41 | - | - | - | €956 | €1,839 | €1,000 | €1,568 | ▲ 56.8% |
| Cash at bank and in hand54/58 | €102,227 | €72,626 | €69,195 | €23,444 | €18,774 | €25,010 | €24,939 | ▼ 0.3% |
| Deferred charges and accrued income490/1 | - | - | - | €828 | €719 | €87 | €655 | ▲ 654% |
| Equity and liabilities | ||||||||
| Total equity and liabilities10/49 | €160,195 | €142,350 | €91,933 | €44,438 | €43,400 | €50,384 | €27,162 | ▼ 46.1% |
| Equity10/15 | €122,750 | €119,424 | €52,877 | €16,449 | €10,357 | €3,222 | €9,881 | ▲ 207% |
| Contributions10/11 | €12,400 | - | - | €12,400 | €12,400 | €12,400 | €18,600 | ▲ 50.0% |
| Reserves13 | €100,890 | €100,890 | €100,890 | €100,890 | €100,890 | €100,890 | €100,890 | = |
| Non-distributable reserves130/1 | - | - | - | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Reserves not available under the articles1311 | - | - | - | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Tax-exempt reserves132 | - | - | - | €19,030 | €19,030 | €19,030 | €19,030 | = |
| Distributable reserves133 | - | - | - | €80,000 | €80,000 | €80,000 | €80,000 | = |
| Profit (loss) carried forward14 | €9,460 | €6,134 | -€60,413 | -€96,840 | -€102,933 | -€110,067 | -€109,609 | ▲ 0.4% |
| Amounts payable17/49 | €37,445 | €22,926 | €39,056 | €27,989 | €33,043 | €47,161 | €17,281 | ▼ 63.4% |
| Amounts payable within one year42/48 | €37,445 | €22,926 | €39,056 | €27,989 | €33,043 | €47,161 | €17,281 | ▼ 63.4% |
| Trade debts44 | €19,718 | €13,754 | €31,435 | €12,128 | €12,588 | €15,528 | €746 | ▼ 95.2% |
| Suppliers440/4 | - | - | - | €12,128 | €12,588 | €15,528 | €746 | ▼ 95.2% |
| Taxes, remuneration and social security45 | - | - | - | €120 | €1,125 | €1,280 | - | - |
| Taxes450/3 | - | - | - | €120 | €125 | €1,280 | - | - |
| Remuneration and social security454/9 | - | - | - | - | €1,000 | - | - | - |
| Other amounts payable47/48 | - | - | - | €15,741 | €19,330 | €30,354 | €16,535 | ▼ 45.5% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€35,080 | -€3,326 | -€66,546 | -€36,428 | -€6,092 | -€7,135 | €459 | - |
| + Depreciation and write-downs630 | €7,541 | €7,541 | €7,541 | €7,042 | €382 | €382 | - | - |
| Operating cash flow (approximation) | -€27,539 | €4,215 | -€59,005 | -€29,386 | -€5,711 | -€6,753 | €459 | - |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | €0 | €0 | - | - |
| Change in cash | - | -€29,600 | -€3,431 | -€45,751 | -€4,670 | €6,236 | -€71 | - |
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 19 filings with the National Bank
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-03-2025 | micro format | 24-10-2025 | 2025-00548778 |
| 31-03-2024 | micro format | 29-10-2024 | 2024-00517358 |
| 31-03-2023 | micro format | 26-10-2023 | 2023-00492724 |
| 31-03-2022 | micro format | 30-09-2022 | 2022-20442376 |
| 31-03-2021 | micro format | 29-10-2021 | 2021-74200318 |
| 31-03-2020 | micro format | 30-11-2020 | 2020-72600241 |
| 31-03-2019 | micro format | 28-11-2019 | 2019-74500045 |
| 31-03-2018 | micro format | 08-11-2018 | 2018-71800555 |
| 31-03-2017 | micro format | 13-11-2017 | 2017-69400453 |
| 31-03-2016 | full format | 28-11-2016 | 2016-68500220 |
Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.
Directors
Directors
no sitting director, no change since 2026
Statutory auditor 1
Be Audit
CurrentAuditor · since 27-01-2026
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 →
Mandate history
2 people since 2026, 1 in office
- Board
- Statutory auditor
- began earlier
| Name | Functions and periods |
|---|---|
| Be Audit |
|
| Declercq Marc |
|
Owners and capital
Owners
No owners or capital events in the accounts and acts we read.
History
Acts, filings and financial milestones
Next filing, financial year 2026, expected by
2026
15-07
Gazette deed
Resignations & appointments · End & cessationAppointment: Be Audit (statutory auditor) · Resignation: DECLERCQ Marc (director) · Auditor report16 facts ▸
Gazette deed
Resignations & appointments · End & cessation
Appointment: Be Audit (statutory auditor) · Resignation: DECLERCQ Marc (director) · Auditor report16 facts ▸
- General meeting, 24-06-2026
- Other provision, “dispense de lecture du rapport justificatif, dissoudre la société” (deed in French)
- Other provision, 31-03-2026
- Auditor appointment, Be Audit
- Auditor report, 22-06-2026 (2 times)
- Director resignation, DECLERCQ Marc (director)
- Director discharge, DECLERCQ Marc (director)
- Dissolution, 24-06-2026
- Liquidation closure, 24-06-2026
- Asset distribution, “solde en espèces attribuable à l'instant, actionnaire unique” (deed in French)
- Other provision, “engagement de l'actionnaire, l'actionnaire s'est engagé à apurer entièrement tout passif inconnu qui devrait apparaitre” (deed in French)
- Other provision, “situation immobilière et passif” (deed in French)
- +4 further facts in this act
2025
24-10
NBB filing
Annual accounts filed
financial year 2025 · micro format
31-03
Financial
Back to profitnet €459
Net result €459 after 6 loss-making years.
2024
29-10
NBB filing
Annual accounts filed
financial year 2024 · micro format
2023
26-10
NBB filing
Annual accounts filed
financial year 2023 · micro format
2022
30-09
NBB filing
Annual accounts filed
financial year 2022 · micro format
2021
29-10
NBB filing
Annual accounts filed
financial year 2021 · micro format
31-03
Financial
Weakest financial yearnet -€66,546
Net result drops to -€66,546, the lowest in the series.
2020
30-11
NBB filing
Annual accounts filed
financial year 2020 · micro format · 30 days late
2019
28-11
NBB filing
Annual accounts filed
financial year 2019 · micro format · 28 days late
2018
08-11
NBB filing
Annual accounts filed
financial year 2018 · micro format · 8 days late
2017
13-11
NBB filing
Annual accounts filed
financial year 2017 · micro format · 13 days late
2016
28-11
NBB filing
Annual accounts filed
financial year 2016 · full format · 28 days late
Financial milestoneGazette deedNBB filingFinancial milestones sit on the financial year-end date, not the filing date.Of the 19 annual accounts filed, the latest 10 are here; all 19 are under Financials.
1 of 1 deed read
Environmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.
Sites & property
Location & real-estate footprint
Registered office, Wavre
Ground area
119 m²
Building footprint
154 m²
Building volume
760 m³
Parcel 25772G0009/00W000, Wallonia · tallest building 7.3 m. Linked by address, not a title deed.
1 parcel
Wallonia
1
(100%)
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 25772G0009/00W000 | Wallonia | 119 m² | 1 · 154 m² | 7.3 m · 2 |
How the parcels are linked
Good to know
The parcel matches the address exactly.
Articles of association
- Custody of recordsWhere the books and records are kept after liquidation, by law for at least five years.
- “Publication de l'extrait de cette assemblée aux Annexes du Moniteur belge, 5” (deed in French)
- Other provisionsOther rules from the articles that fall under none of the themes above.
- Other provision: “Responsabilité de l'actionnaire, Il sera de la responsabilité de l'actionnaire de veiller à ce que la déclaration fiscale de clôture de la…” (deed in French)
Read from the deeds: 2 provisions, deed of 15-07-2026