Equity
Debts exceed assets in financial year 2025.
Debts exceed assets in financial year 2025.
Every financial year from 2021 to 2025 closed with a loss. 2024 was the heaviest.
Lower solvency than 95% of companies in beverages. Sector median 14.9% · 407 companies.
In July 2024, 6,007 companies had the same profile as DECUM has now. Each dot stands for 16 companies, two years later.
Another 0.8% stopped without a precise date, possibly only after those two years.
The method was tested on the 497,331 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 | 2.9% | 3.1% |
| 10 | 5.6% | 6.1% |
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 6,007 companies, not a prediction for DECUM. 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.
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.
| Company | ||||
|---|---|---|---|---|
| DECUM Roosdaal | €4,736 | -€6,769 | -549.1% | - |
| BRASSERIE H2O Forest | €3,176 | -€7,421 | -1869.3% | - |
| BREW & SEW Hemiksem | €6,994 | €775 | -442.0% | - |
| Brussels Brewed Beer Ittre | €3,082 | -€484 | -635.4% | - |
| BRASSERIE LARDINOIS Awans | €7,462 | €940 | -18.5% | - |
| TPB Edegem | €9,174 | -€2,018 | -126.5% | - |
| BROUWERIJ 5 IDIOTEN Zemst | €12,385 | -€125 | 83.9% | - |
These companies have the same main activity as DECUM: manufacture of beer (NACE 11050). They are comparable in size and age: total assets between €3,080 and €12,400, founded between 2015 and 2019.
DECUM files the micro format. That format states no turnover. The gross margin rose from -€11,550 in 2018 to -€6,769 in 2025.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
Higher than 15% of 358 companies in 2023.
Higher than 27% of 346 companies in 2023.
Higher than 15% of 349 companies in 2023.
Net result: middle half · Equity: bottom quarter · Balance sheet total: bottom quarter · Working capital: middle half
| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|---|---|
| Balance sheet: assets | |||||||||
20/58 |
4,736 | 4,531 | 22,587 | 22,522 | 35,143 | 30,889 | 43,390 | 22,011 | |
21/28 |
500 | 500 | 500 | 1,159 | 1,817 | 2,146 | 2,476 | 3,134 | |
22/27 |
- | - | - | 659 | 1,317 | 1,646 | 1,976 | 2,634 | |
23 |
- | - | - | 659 | 1,317 | 1,646 | 1,976 | 2,634 | |
28 |
500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | |
29/58 |
4,236 | 4,031 | 22,087 | 21,363 | 33,326 | 28,743 | 40,914 | 18,877 | |
3 |
1,624 | 776 | 5,650 | 6,920 | 1,908 | 11,446 | 13,592 | 2,005 | |
30/36 |
1,624 | 776 | 5,650 | 6,920 | 1,908 | 11,446 | 13,592 | 2,005 | |
40/41 |
262 | 3,100 | 8,347 | 8,052 | 18,712 | 15,969 | 13,998 | 12,477 | |
40 |
- | 1,962 | 2,818 | 3,243 | 14,448 | 13,877 | 9,993 | 9,637 | |
41 |
262 | 1,138 | 5,529 | 4,810 | 4,264 | 2,091 | 4,005 | 2,840 | |
50/53 |
- | - | 7,000 | - | - | - | - | - | |
54/58 |
2,350 | 155 | 1,090 | 6,391 | 12,310 | 1,328 | 13,324 | 3,665 | |
490/1 |
- | - | - | - | 396 | - | - | 730 | |
| Balance sheet: equity and liabilities | |||||||||
10/49 |
4,736 | 4,531 | 22,587 | 22,522 | 35,143 | 30,889 | 43,390 | 22,011 | |
10/15 |
-26,008 | -19,215 | -10,665 | -3,601 | 846 | 4,588 | -589 | 6,662 | |
10/11 |
18,900 | 18,900 | 18,900 | 18,900 | 18,900 | 18,900 | 18,900 | 18,900 | |
10 |
- | - | - | - | - | 18,900 | - | - | |
100 |
- | - | - | - | - | 18,900 | 18,900 | 18,900 | |
11 |
18,900 | 18,900 | 18,900 | 18,900 | 18,900 | - | - | - | |
1109/19 |
18,900 | 18,900 | 18,900 | 18,900 | 18,900 | - | - | - | |
14 |
-44,908 | -38,115 | -29,565 | -22,501 | -18,054 | -14,312 | -19,489 | -12,238 | |
17/49 |
30,744 | 23,746 | 33,252 | 26,122 | 34,297 | 26,301 | 43,979 | 15,349 | |
42/48 |
30,744 | 23,746 | 33,252 | 26,122 | 33,375 | 26,301 | 43,579 | 10,516 | |
44 |
7,158 | 3,500 | 9,917 | 2,787 | 27,875 | 26,019 | 43,577 | 10,365 | |
440/4 |
7,158 | 3,500 | 9,917 | 2,787 | 27,875 | 26,019 | 43,577 | 10,365 | |
46 |
- | - | - | - | 628 | 44 | - | - | |
45 |
- | - | - | - | 845 | 238 | 2 | 151 | |
450/3 |
- | - | - | - | 845 | 238 | 2 | 151 | |
47/48 |
23,586 | 20,246 | 23,336 | 23,336 | 4,026 | - | - | - | |
492/3 |
- | - | - | - | 922 | - | 400 | 4,833 | |
| Income statement | |||||||||
70 |
- | - | - | - | - | - | 28,363 | 13,817 | |
9900 |
-6,769 | -898 | -5,932 | -5,386 | 2,986 | 6,031 | -6,387 | -11,550 | |
60/61 |
- | - | - | - | - | - | 34,750 | 25,367 | |
630 |
- | - | 659 | 659 | 329 | 329 | 659 | 659 | |
631/4 |
- | - | - | - | 5,910 | - | - | - | |
640/8 |
- | 384 | 450 | 398 | 548 | 348 | - | - | |
66A |
- | - | - | - | - | - | 200 | - | |
9901 |
-6,769 | -1,283 | -7,040 | -6,442 | -3,801 | 5,354 | -7,246 | -12,209 | |
75/76B |
- | 6 | - | - | 129 | 9 | - | 7 | |
75 |
- | 6 | - | - | 129 | 9 | - | 7 | |
65/66B |
24 | 24 | 24 | 73 | 70 | 186 | 5 | 36 | |
65 |
24 | 24 | 24 | 73 | 70 | 186 | 5 | 36 | |
9903 |
-6,793 | -1,300 | -7,064 | -6,516 | -3,742 | 5,177 | -7,251 | -12,238 | |
67/77 |
- | 7,250 | - | 1,139 | - | - | - | - | |
9904 |
-6,793 | -8,550 | -7,064 | -7,655 | -3,742 | 5,177 | -7,251 | -12,238 | |
9905 |
-6,793 | -8,550 | -7,064 | -7,655 | -3,742 | 5,177 | -7,251 | -12,238 | |
| Appropriation of the result | |||||||||
9906 |
-44,908 | -38,115 | -29,565 | -22,501 | -18,054 | -14,312 | -19,489 | -12,238 | |
14P |
-38,115 | -29,565 | -22,501 | -14,846 | -14,312 | -19,489 | - | - | |
| Document | |||||||||
The notes to these accounts have 3 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 14-09-2026.
2025 annual accounts filed 45 days after the deadline. Filed on 14 September 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00512395.
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 14-09-2026 | 2026-00512395 | |
| 31-12-2024 | micro format | 22-08-2025 | 2025-00394439 | |
| 31-12-2023 | micro format | 24-03-2025 | 2025-00052871 | |
| 31-12-2022 | micro format | 24-03-2025 | 2025-00052870 | |
| 31-12-2021 | micro format | 10-09-2023 | 2023-00448510 | |
| 31-12-2020 | micro format | 17-05-2022 | 2022-20032620 | |
| 31-12-2019 | micro format | 21-12-2020 | 2020-76400076 | |
| 31-12-2018 | micro format | 28-12-2019 | 2019-77700499 |
| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|---|---|
| - | - | -6,382 | -5,784 | -3,472 | 5,683 | -6,587 | -11,550 | ||
| - | - | -6,406 | -6,996 | -3,413 | 5,507 | -6,592 | -11,579 | ||
| - | - | 0 | 0 | 0 | -0 | 1 | 3,793 | ||
| 2,196 | -935 | -5,301 | -5,919 | 10,982 | -11,996 | 9,659 | - | ||
| -26,508 | -19,715 | -11,165 | -4,759 | -49 | 2,442 | -2,665 | 8,361 | ||
| - | - | - | - | - | - | -25.5% | -88.4% | ||
| - | - | -47.2% | -16.0% | 2.4% | 14.9% | -1.4% | 30.3% | ||
| - | - | 0.66 | 0.82 | 1.00 | 1.09 | 0.94 | 1.80 | ||
| - | - | 0.49 | 0.55 | 0.94 | 0.66 | 0.63 | 1.60 | ||
| - | - | - | - | - | 5.73 | - | 2.30 | ||
| - | - | - | - | - | 112.8% | - | -183.7% | ||
| - | - | -31.3% | -34.0% | -10.6% | 16.8% | -16.7% | -55.6% | ||
| - | - | -265.90 | -78.83 | -49.58 | 30.63 | - | - | ||
| - | - | - | - | - | - | 129 days | 255 days | ||
| - | - | - | - | - | - | 458 days | 149 days |
The ratios are withheld because a balance sheet total of €4,736 is too small for a meaningful ratio.
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.
The operating result for 2025 is a loss of €6,769, larger than the loss of €1,283 in 2024.
Equity is negative. Debt (€30,744) exceeds the balance-sheet total (€4,736).
DECUM has no parent and no holdings in its annual accounts. is the only director. DECUM shares no director with another company.
| Huygens, Jan (sole trader)
establishment since 15-10-1998 |
founded in 1998 0815.694.477 |
Deadline for the 2026 accounts: 31-07-2027
Financial milestones sit on the financial year-end date, not the filing date.
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
| Establishment | Since | Unit number |
|---|---|---|
| Stampmolenstraat 11 registered office 1761 Roosdaal | ||
| Stampmolenstraat 13 1761 Roosdaal | 01-11-2017 | 2.270.914.609 |
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 23011B0198/00H000 | 1,825 m² | 1 · 345 m² | 10.6 m · 2 |
| 23011B0283/00A000 | 496 m² | 1 · 151 m² | 10.0 m · 2 |
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