DECUM
ActiveSummary
The computed 12-month bankruptcy probability of DECUM is 3.6% (moderate). The 2025 annual accounts show negative equity (-€26,008) and a net result of -€6,793. The figures fluctuate too strongly year-on-year for a reliable trend projection. Its solvency ranks better than 5% of 109 sector peers (fiscal year 2025). The company has been active since 2017 and the Belgian State Gazette contains no insolvency signals. The CBE does carry 1 administrative register entry (see administrative flags).
Checked score
Score 2025
Axes · tick = 2024
Profitability0=
Solvency0=
Growth72=
Track record92
Bankruptcy probability, 12 months
3.6%
Moderate
0%0.5%1.5%4%10%≥ 25%
No credit on open account
balance sheet total too small for a liquidity verdict, and equity is negative.
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Signals
Seven signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
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 2025Age of the figures
Age of the figures
9 mo
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 11
Relative position
BE, all sectors
reference
Manufacture of beverages (NACE 11)
about 8% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
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 -€26,008
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 14-09-2026, 45 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 · 8 filingsDeviation from the deadline
2025
45 d late
2024
22 d late
2023
236 d late
2022
602 d late
2021
406 d late
2020
290 d late
2019
143 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 249 days after the deadline; the sector median for financial year 2024 is 2 days before the deadline, and 43% of the sector filed late.
raises risk · Administrative warnings in the KBO publications
1 publication by the FPS Economy about this company, such as a strike-off for address, accounts or UBO, or its withdrawal.
KBO publicationsPublications
Address struck
Checked, nothing found (1)
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
Go further with this company
How much credit can you give this customer, and on what term?Credit simulator What should you check before you do business with this company?Supplier due diligence Can you accept this company as a client under the anti-money-laundering law?AML client file Which of your other customers can you e-invoice via Peppol?Peppol check What other support did companies like this one receive, and it did not?Subsidy mirror How does this company compare with its sector?Sector benchmark
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Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2025, abbreviated schema
Turnover
€28,363▲ 105%
2018 · €13,817
EBIT margin
-25.5%▲ 62.8pp
2018 · -88.4%
Net result
-€6,793▲ 20.6%
2024 · -€8,550
Working capital
-€26,508▼ 34.5%
2024 · -€19,715
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
Turnover
Operating result-€3,801-€6,442▼ 69.5%-€7,040▼ 9.3%-€1,283▲ 81.8%-€6,769▼ 428%
Net result-€3,742-€7,655▼ 105%-€7,064▲ 7.7%-€8,550▼ 21.0%-€6,793▲ 20.6%
EBIT margin
Equity€846▼ 81.6%-€3,601-€10,665▼ 196%-€19,215▼ 80.2%-€26,008▼ 35.4%
Total assets€35,143▲ 13.8%€22,522▼ 35.9%€22,587▲ 0.3%€4,531▼ 79.9%€4,736▲ 4.5%
Debt€34,297▲ 30.4%€26,122▼ 23.8%€33,252▲ 27.3%€23,746▼ 28.6%€30,744▲ 29.5%
Working capital-€49-€4,759▼ 9,620%-€11,165▼ 135%-€19,715▼ 76.6%-€26,508▼ 34.5%
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 €6,769 in 2025 against €1,283 in 2024; the loss grows.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €4,736
Fixed assets
€500 =
Current assets
€4,236 ▲ 5.1%
Key figures and ratios
Debt ≤ 1 year
€30,744▲
2024 · €23,746
Ratios withheld: a balance sheet total of €4,736 is too small for a meaningful ratio.
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 6,035 companies that looked in July 2024 the way this one looks now, 7.2% went bankrupt within 24 months and 82% are still going.
- Micro
- 5 to 10 years old
- negative equity
- a loss of 10% of the balance sheet or more
7.2%
went bankrupt
8.2%
stopped otherwise
82%
still going
A further 2.2% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 3.6% 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 6,035 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 | €329 | €659 | €659 | - | - | - |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | €5,910 | - | - | - | - | - |
| Other operating charges640/8 | €548 | €398 | €450 | €384 | - | - |
| Gross operating margin9900 | €2,986 | -€5,386 | -€5,932 | -€898 | -€6,769 | ▼ 654% |
| Operating profit (loss)9901 | -€3,801 | -€6,442 | -€7,040 | -€1,283 | -€6,769 | ▼ 428% |
| Financial income75/76B | €129 | - | - | €6 | - | - |
| Recurring financial income75 | €129 | - | - | €6 | - | - |
| Financial charges65/66B | €70 | €73 | €24 | €24 | €24 | = |
| Recurring financial charges65 | €70 | €73 | €24 | €24 | €24 | = |
| Profit (loss) for the period before taxes9903 | -€3,742 | -€6,516 | -€7,064 | -€1,300 | -€6,793 | ▼ 422% |
| Income taxes67/77 | - | €1,139 | - | €7,250 | - | - |
| Profit (loss) for the period9904 | -€3,742 | -€7,655 | -€7,064 | -€8,550 | -€6,793 | ▲ 20.6% |
| Profit (loss) for the period to be appropriated9905 | -€3,742 | -€7,655 | -€7,064 | -€8,550 | -€6,793 | ▲ 20.6% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €35,143 | €22,522 | €22,587 | €4,531 | €4,736 | ▲ 4.5% |
| Fixed assets21/28 | €1,817 | €1,159 | €500 | €500 | €500 | = |
| Tangible fixed assets22/27 | €1,317 | €659 | - | - | - | - |
| Plant, machinery and equipment23 | €1,317 | €659 | - | - | - | - |
| Financial fixed assets28 | €500 | €500 | €500 | €500 | €500 | = |
| Current assets29/58 | €33,326 | €21,363 | €22,087 | €4,031 | €4,236 | ▲ 5.1% |
| Stocks and contracts in progress3 | €1,908 | €6,920 | €5,650 | €776 | €1,624 | ▲ 109% |
| Stocks30/36 | €1,908 | €6,920 | €5,650 | €776 | €1,624 | ▲ 109% |
| Amounts receivable within one year40/41 | €18,712 | €8,052 | €8,347 | €3,100 | €262 | ▼ 91.5% |
| Trade receivables40 | €14,448 | €3,243 | €2,818 | €1,962 | - | - |
| Other amounts receivable41 | €4,264 | €4,810 | €5,529 | €1,138 | €262 | ▼ 77.0% |
| Current investments50/53 | - | - | €7,000 | - | - | - |
| Cash at bank and in hand54/58 | €12,310 | €6,391 | €1,090 | €155 | €2,350 | ▲ 1,419% |
| Deferred charges and accrued income490/1 | €396 | - | - | - | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €35,143 | €22,522 | €22,587 | €4,531 | €4,736 | ▲ 4.5% |
| Equity10/15 | €846 | -€3,601 | -€10,665 | -€19,215 | -€26,008 | ▼ 35.4% |
| Contributions10/11 | €18,900 | €18,900 | €18,900 | €18,900 | €18,900 | = |
| Outside capital11 | €18,900 | €18,900 | €18,900 | €18,900 | €18,900 | = |
| Other1109/19 | €18,900 | €18,900 | €18,900 | €18,900 | €18,900 | = |
| Profit (loss) carried forward14 | -€18,054 | -€22,501 | -€29,565 | -€38,115 | -€44,908 | ▼ 17.8% |
| Amounts payable17/49 | €34,297 | €26,122 | €33,252 | €23,746 | €30,744 | ▲ 29.5% |
| Amounts payable within one year42/48 | €33,375 | €26,122 | €33,252 | €23,746 | €30,744 | ▲ 29.5% |
| Trade debts44 | €27,875 | €2,787 | €9,917 | €3,500 | €7,158 | ▲ 105% |
| Suppliers440/4 | €27,875 | €2,787 | €9,917 | €3,500 | €7,158 | ▲ 105% |
| Advances received on contracts in progress46 | €628 | - | - | - | - | - |
| Taxes, remuneration and social security45 | €845 | - | - | - | - | - |
| Taxes450/3 | €845 | - | - | - | - | - |
| Other amounts payable47/48 | €4,026 | €23,336 | €23,336 | €20,246 | €23,586 | ▲ 16.5% |
| Accrued charges and deferred income492/3 | €922 | - | - | - | - | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€3,742 | -€7,655 | -€7,064 | -€8,550 | -€6,793 | ▲ 20.6% |
| + Depreciation and write-downs630 | €329 | €659 | €659 | - | - | - |
| Operating cash flow (approximation) | -€3,413 | -€6,996 | -€6,406 | -€8,550 | -€6,793 | ▲ 20.6% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | €0 | - |
| Change in cash | - | -€5,919 | -€5,301 | -€935 | €2,196 | ▲ 335% |
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
14-09
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema · 45 days late
2025
22-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 22 days late
24-03
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 236 days late
24-03
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 602 days late
21-02
KBO administration
Address struck
2023
10-09
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 406 days late
2022
17-05
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 290 days late
2020
31-12
Financial
Back to profitnet €5,177
Net result €5,177 after 2 loss-making years.
21-12
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 143 days late
2019
28-12
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 150 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 3 acts read
About the unread acts
We know of 3 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
3 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, Roosdaal · 1 establishment unit since 2017
Ground area
2,322 m²
Building footprint
496 m²
Volume, LiDAR
3,467 m³
2 parcels, Flanders · tallest building 10.6 m, ±2 floors. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 establishment unit
DECUM
since 20172.270.914.609
2 parcels
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 23011B0198/00H000 | Flanders | 1,825 m² | 1 · 345 m² | 10.6 m · 2 fl. |
| 23011B0283/00A000 | Flanders | 496 m² | 1 · 151 m² | 10.0 m · 2 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.
Public money · subsidies and aid
Flemish government
2025 · 1 entry · 128 EUR awarded · 33 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2025 | 1 | 128 EUR | 33 EUR |
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Of 729 companies in sector 11050 we hold annual accounts for 352. 51 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)
Founded28-09-2017
Fiscal year end31-12
Activities, NACEBEL 2025
11050Manufacture of beer
E-invoicing
Reachable via Peppol
Peppol ID
0208:0681845167
Also
9925:BE0681845167
Registered
04-02-2026
Register as of 26 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.