Summary
DECLERCQ - DERLUYN is a financial institution; the bankruptcy model is trained on trading and manufacturing companies and does not apply here. The 2024 annual accounts show equity of €254k and a net result of €-10k. Equity remains stable across the filed fiscal years (±0.9% per year). Its solvency ranks better than 73% of 3319 sector peers (fiscal year 2024). The company has been active since 1994 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Outside the general model
Model not applicable to financial institutions
The health score weighs liquidity, leverage and margins against norms for trading and manufacturing companies. A bank, insurer or financial holding has a fundamentally different balance-sheet structure, so those ratios, and hence the score, carry no meaning here. That is why we show no financial axes either.
Credit check for your own amount and term
Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Filed after the deadline
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 31-08-2025, 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
not confirmed
2024
31 d late
2023
29 d late
2022
136 d late
2021
58 d late
2020
53 d late
2019
70 d late
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2024, micro schema
Equity
€254k▼ 4.0%
2023 · €265k
2018: €229klowest in 7 years
2019: €232k▲ +0.9% vs 2018
2020: €318k▲ +37.4% vs 2019highest in 7 years
2021: €314k▼ -1.3% vs 2020
2022: €269k▼ -14.2% vs 2021
2023: €265k▼ -1.8% vs 2022
2024: €254k▼ -4.0% vs 2023
2018 → 2024
Net result
€-10k▼ 121%
2023 · €-5k
2018: €45k
2019: €2k▼ -95.2% vs 2018
2020: €87k▲ +3918% vs 2019highest in 7 years
2021: €27k▼ -68.9% vs 2020
2022: €-21k▼ -178% vs 2021lowest in 7 years
2023: €-5k▲ +77.6% vs 2022
2024: €-10k▼ -121% vs 2023
2018 → 2024
Total assets
€339k▼ 5.3%
2023 · €358k
2018: €266klowest in 7 years
2019: €273k▲ +2.7% vs 2018
2020: €407k▲ +48.8% vs 2019
2021: €410k▲ +0.8% vs 2020highest in 7 years
2022: €379k▼ -7.6% vs 2021
2023: €358k▼ -5.4% vs 2022
2024: €339k▼ -5.3% vs 2023
2018 → 2024
Solvency
74.9%▲ 1.0pp
2023 · 73.9%
2018: 86.2%highest in 7 years
2019: 84.7%▼ -1.7% vs 2018
2020: 78.2%▼ -7.7% vs 2019
2021: 76.6%▼ -2.1% vs 2020
2022: 71.1%▼ -7.1% vs 2021lowest in 7 years
2023: 73.9%▲ +3.9% vs 2022
2024: 74.9%▲ +1.4% vs 2023
2018 → 2024
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20202021202220232024Trend
Equity€318k-€314k▼ 1.3%€269k▼ 14.2%€265k▼ 1.8%€254k▼ 4.0%
2020: €318khighest in 5 years
2021: €314k▼ -1.3% vs 2020
2022: €269k▼ -14.2% vs 2021
2023: €265k▼ -1.8% vs 2022
2024: €254k▼ -4.0% vs 2023lowest in 5 years
Operating result€120k-€40k▼ 66.8%€-23k€-10k▲ 54.6%€-18k▼ 70.8%
2020: €120khighest in 5 years
2021: €40k▼ -66.8% vs 2020
2022: €-23k▼ -158% vs 2021lowest in 5 years
2023: €-10k▲ +54.6% vs 2022
2024: €-18k▼ -70.8% vs 2023
Net result€87k-€27k▼ 68.9%€-21k€-5k▲ 77.6%€-10k▼ 121%
2020: €87khighest in 5 years
2021: €27k▼ -68.9% vs 2020
2022: €-21k▼ -178% vs 2021lowest in 5 years
2023: €-5k▲ +77.6% vs 2022
2024: €-10k▼ -121% vs 2023
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 €18k in 2024 against €10k in 2023; the loss grows.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €339k
Fixed assets
€179k ▼ 4.8%
Current assets
€160k ▼ 5.8%
Equity and liabilities €339k
Equity
€254k ▼ 4.0%
Provisions
€58k ▼ 32.0%
Debt
€27k ▲ 226%
Debt's share of the balance-sheet total rises from 2.3% to 8.0%. Equity is lower and debt is higher.
Key figures and ratios
ROE
-4.1%▼
2023 · -1.8%
ROA
-3.1%▼
2023 · -1.3%
Debt ≤ 1 year
€27k▲
2023 · €7k
Income taxes
€25k▲
2023 · €173
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2024 against 2023 · 51 lines
Balance sheet
Code20232024
Assets
Total assets20/58€358k€339k▼
Fixed assets21/28€188k€179k▼
Tangible fixed assets22/27€158k€149k▼
Land and buildings22€153k€148k▼
Furniture and vehicles24€5k€740▼
Financial fixed assets28€30k€30k=
Current assets29/58€170k€160k▼
Amounts receivable after more than one year29-€55k
Other amounts receivable291-€55k
Amounts receivable within one year40/41€80k€64k▼
Trade receivables40€24k€5k▼
Other amounts receivable41€56k€59k▲
Cash at bank and in hand54/58€89k€41k▼
Deferred charges and accrued income490/1€371€212▼
Equity and liabilities
Total equity and liabilities10/49€358k€339k▼
Equity10/15€265k€254k▼
Contributions10/11€6k€6k=
Reserves13€258k€248k▼
Non-distributable reserves130/1€2k€2k=
Reserves not available under the articles1311€2k€2k=
Tax-exempt reserves132€106k€24k▼
Distributable reserves133€151k€222k▲
Provisions and deferred taxes16€85k€58k▼
Deferred taxes168€85k€58k▼
Amounts payable17/49€8k€27k▲
Amounts payable after more than one year17€1k-
Financial debts170/4€1k-
Amounts payable within one year42/48€7k€27k▲
Current portion of amounts payable after more than one year42€4k€1k▼
Trade debts44€3k€533▼
Suppliers440/4€3k€533▼
Taxes, remuneration and social security45€251€25k▲
Taxes450/3€251€25k▲
Income statement
Code20232024
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€9k€9k=
Other operating charges640/8€1k€599▼
Gross operating margin9900€-97€-8k▼
Operating profit (loss)9901€-10k€-18k▼
Financial income75/76B€5k€6k▲
Recurring financial income75€5k€6k▲
Financial charges65/66B€296€284▼
Recurring financial charges65€296€284▼
Profit (loss) for the period before taxes9903€-5k€-13k▼
Transfer from deferred taxes780€786€27k▲
Income taxes67/77€173€25k▲
Profit (loss) for the period9904€-5k€-10k▼
Transfer from tax-exempt reserves789€3k€82k▲
Profit (loss) for the period to be appropriated9905€-2k€72k▲
Appropriation of the result
Profit (loss) to be appropriated9906€-2k€72k▲
Transfer from equity791/2€2k-
Transfer to equity691/2-€72k
To other reserves6921-€72k
The notes to these accounts (5 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €4k | €4k | €28k | €9k | €9k | = |
| Other operating charges640/8 | - | €2k | €1k | €1k | €599 | ▼ 51.8% |
| Gross operating margin9900 | €124k | €46k | €6k | €-97 | €-8k | ▼ 8,335% |
| Operating profit (loss)9901 | €120k | €40k | €-23k | €-10k | €-18k | ▼ 70.8% |
| Financial income75/76B | - | €18 | €2k | €5k | €6k | ▲ 3.4% |
| Recurring financial income75 | €200 | €18 | €2k | €5k | €6k | ▲ 3.4% |
| Financial charges65/66B | - | €417 | €575 | €296 | €284 | ▼ 4.1% |
| Recurring financial charges65 | €417 | €417 | €575 | €296 | €284 | ▼ 4.1% |
| Profit (loss) for the period before taxes9903 | €119k | €39k | €-22k | €-5k | €-13k | ▼ 135% |
| Transfer from deferred taxes780 | - | - | €786 | €786 | €27k | ▲ 3,370% |
| Income taxes67/77 | €6k | €12k | €120 | €173 | €25k | ▲ 14,463% |
| Profit (loss) for the period9904 | €87k | €27k | €-21k | €-5k | €-10k | ▼ 121% |
| Transfer from tax-exempt reserves789 | - | - | €3k | €3k | €82k | ▲ 2,510% |
| Profit (loss) for the period to be appropriated9905 | €6k | €27k | €-18k | €-2k | €72k | ▲ 4,588% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €407k | €410k | €379k | €358k | €339k | ▼ 5.3% |
| Fixed assets21/28 | €51k | €62k | €197k | €188k | €179k | ▼ 4.8% |
| Tangible fixed assets22/27 | €21k | €32k | €167k | €158k | €149k | ▼ 5.8% |
| Land and buildings22 | - | €18k | €157k | €153k | €148k | ▼ 3.1% |
| Furniture and vehicles24 | - | €14k | €10k | €5k | €740 | ▼ 85.7% |
| Financial fixed assets28 | €30k | €30k | €30k | €30k | €30k | = |
| Current assets29/58 | €356k | €348k | €181k | €170k | €160k | ▼ 5.8% |
| Amounts receivable after more than one year29 | - | - | - | - | €55k | - |
| Other amounts receivable291 | - | - | - | - | €55k | - |
| Amounts receivable within one year40/41 | €48k | €48k | €60k | €80k | €64k | ▼ 20.6% |
| Trade receivables40 | - | €19k | €19k | €24k | €5k | ▼ 78.9% |
| Other amounts receivable41 | - | €29k | €41k | €56k | €59k | ▲ 4.0% |
| Cash at bank and in hand54/58 | €307k | €300k | €121k | €89k | €41k | ▼ 53.8% |
| Deferred charges and accrued income490/1 | - | - | €156 | €371 | €212 | ▼ 42.8% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €407k | €410k | €379k | €358k | €339k | ▼ 5.3% |
| Equity10/15 | €318k | €314k | €269k | €265k | €254k | ▼ 4.0% |
| Contributions10/11 | - | €6k | €6k | €6k | €6k | = |
| Reserves13 | €308k | €307k | €263k | €258k | €248k | ▼ 4.1% |
| Non-distributable reserves130/1 | - | €2k | €2k | €2k | €2k | = |
| Reserves not available under the articles1311 | - | €2k | €2k | €2k | €2k | = |
| Tax-exempt reserves132 | - | €135k | €109k | €106k | €24k | ▼ 77.6% |
| Distributable reserves133 | - | €170k | €152k | €151k | €222k | ▲ 47.4% |
| Profit (loss) carried forward14 | €4k | €951 | - | - | - | - |
| Provisions and deferred taxes16 | €63k | €63k | €86k | €85k | €58k | ▼ 32.0% |
| Deferred taxes168 | - | €63k | €86k | €85k | €58k | ▼ 32.0% |
| Amounts payable17/49 | €25k | €33k | €23k | €8k | €27k | ▲ 226% |
| Amounts payable after more than one year17 | €14k | €10k | €6k | €1k | - | - |
| Financial debts170/4 | - | €10k | €6k | €1k | - | - |
| Amounts payable within one year42/48 | €11k | €23k | €18k | €7k | €27k | ▲ 288% |
| Current portion of amounts payable after more than one year42 | - | €4k | €4k | €4k | €1k | ▼ 66.5% |
| Trade debts44 | €744 | €262 | €353 | €3k | €533 | ▼ 79.0% |
| Suppliers440/4 | - | €262 | €353 | €3k | €533 | ▼ 79.0% |
| Taxes, remuneration and social security45 | - | €18k | €13k | €251 | €25k | ▲ 9,924% |
| Taxes450/3 | - | €18k | €13k | €251 | €25k | ▲ 9,924% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €87k | €27k | €-21k | €-5k | €-10k | ▼ 121% |
| + Depreciation and write-downs630 | €4k | €4k | €28k | €9k | €9k | = |
| Operating cash flow (approximation) | €90k | €31k | €6k | €4k | €-1k | ▼ 131% |
| Investment in fixed assets (approximation) | - | €-16k | €-163k | €0 | €0 | - |
| Change in cash | - | €-7k | €-179k | €-32k | €-48k | ▼ 52.4% |
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
2025
31-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 31 days late
2024
29-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 29 days late
2023
31-12
Financial
Liquidity doublescurrent ratio 24.30
Current ratio from 10.23 to 24.30; short-term debt falls from €18k to €7k.
14-12
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 136 days late
2022
31-12
Financial
Weakest financial yearnet €-21k
Net result drops to €-21k, the lowest in the series; recovery starts the following year.
27-09
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 58 days late
2021
22-09
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 53 days late
2020
31-12
Financial
Highest result since 2018net €87k ▲3,918%
Operating result €120k, net result €87k, both a record.
09-10
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 70 days late
2019
19-11
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 111 days late
2018
31-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 31 days late
2017
30-08
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 30 days late
2016
23-08
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema · 23 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 4 acts read
About the unread acts
We know of 4 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
4 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, Roeselare · 1 establishment unit since 1994
Ground area
340 m²
Building footprint
130 m²
Volume, LiDAR
566 m³
2 parcels, Flanders · tallest building 7.9 m, ±1 floor. Linked by address, not a title deed.
1 establishment unit
Ardooisesteenweg 462, 8800 Roeselare
since 19942.069.263.683
2 parcels
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 36502B1260/00F000 | Flanders | 300 m² | 1 · 116 m² | 7.9 m · 1 fl. |
| 36502B1146/00X000 | Flanders | 40 m² | 1 · 14 m² | 2.2 m · 1 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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Of 4,673 companies in sector 66220 we hold annual accounts for 3,219. 2,777 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 (pre-2019)
Founded04-11-1994
Fiscal year end31-12
Activities, NACEBEL 2025
66220Insurance agents and brokers
70200Business and other management consultancy
Scores and ratios are computed by Checked and are not a credit decision.