Equity
Equity fell by 84% in 2 years.
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Embed the DEVALT SPHERE company card in your article about this bankruptcy: name, enterprise number, its status in the KBO and the latest annual accounts, with a link to this dossier.
Equity fell by 84% in 2 years.
Short-term debts fell from €157,194 to €78,592.
BUREAU D'ETUDE ZARDI came to this address 1 day after the ruling.
DEVALT SPHERE reached its highest turnover since 2021 in 2023: €590,969.
Equity fell from €215,169 in 2022 to €34,236 in 2024.
On 26 May 2026 the court declared DEVALT SPHERE bankrupt.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
Staff costs divided by the average number of full-time equivalents.
| Line | Trend | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Balance sheet: assets | |||||
20/58 |
112,828 | 371,118 | 303,014 | 227,186 | |
20 |
2,436 | 3,045 | 3,016 | 3,016 | |
21/28 |
110,392 | 34,475 | 28,677 | 1,300 | |
22/27 |
31,800 | 34,475 | 28,677 | 1,300 | |
22 |
9,000 | 10,000 | 10,000 | - | |
23 |
2,000 | 2,175 | 1,027 | - | |
24 |
13,500 | 15,000 | 15,000 | - | |
27 |
7,300 | 7,300 | 2,650 | 1,300 | |
28 |
78,592 | - | - | - | |
29/58 |
0 | 333,598 | 271,320 | 222,869 | |
3 |
0 | 168,300 | 168,300 | 168,300 | |
30/36 |
0 | 168,300 | 168,300 | 168,300 | |
40/41 |
0 | 149,476 | 83,180 | 39,499 | |
40 |
0 | 130,249 | 57,951 | 38,750 | |
41 |
- | 19,227 | 25,229 | 749 | |
54/58 |
0 | 15,821 | 19,841 | 15,070 | |
| Balance sheet: equity and liabilities | |||||
10/49 |
112,828 | 371,118 | 303,014 | 227,186 | |
10/15 |
34,236 | 213,924 | 215,169 | 210,248 | |
10/11 |
15,536 | 187,000 | 187,000 | 187,000 | |
10 |
15,536 | 187,000 | 187,000 | 187,000 | |
100 |
15,536 | 187,000 | 187,000 | 187,000 | |
13 |
18,700 | 18,700 | 18,700 | 18,700 | |
130/1 |
18,700 | 18,700 | 18,700 | 18,700 | |
130 |
18,700 | 18,700 | 18,700 | 18,700 | |
14 |
0 | 8,224 | 9,469 | 4,548 | |
17/49 |
78,592 | 157,194 | 87,844 | 16,938 | |
42/48 |
78,592 | 157,194 | 87,844 | 16,938 | |
42 |
- | 706 | - | - | |
43 |
- | - | 39,932 | - | |
430/8 |
- | - | 39,932 | - | |
44 |
78,592 | - | 37,365 | 1,454 | |
440/4 |
- | - | 37,365 | 1,454 | |
441 |
78,592 | - | - | - | |
46 |
- | - | 10,548 | - | |
45 |
- | 156,488 | - | 15,484 | |
450/3 |
- | - | - | 8,484 | |
454/9 |
- | 156,488 | - | 7,000 | |
| Income statement | |||||
70 |
- | 590,969 | 246,512 | 42,475 | |
9900 |
- | 8,224 | 163,168 | 41,895 | |
60/61 |
- | - | 83,343 | 580 | |
62 |
- | - | 153,100 | -53 | |
631/4 |
- | - | 29 | 18,700 | |
9901 |
- | 8,224 | 10,040 | 23,248 | |
65/66B |
- | - | 409 | - | |
65 |
- | - | 59 | - | |
66B |
- | - | 350 | - | |
9903 |
- | 8,224 | 9,631 | 23,248 | |
67/77 |
- | - | 161 | - | |
9904 |
- | 8,224 | 9,469 | 23,248 | |
9905 |
- | 8,224 | 9,469 | 23,248 | |
| Appropriation of the result | |||||
9906 |
- | 8,224 | 9,469 | 23,248 | |
791/2 |
- | 0 | - | - | |
691/2 |
- | - | - | 18,700 | |
6920 |
- | - | - | 18,700 | |
| Social balance sheet | |||||
9087 |
- | 6.7 | 1.8 | - | |
| Document | |||||
The notes to these accounts have 4 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).
Source: Annual accounts 2024 (PDF), filed on 13-04-2026.
2024 annual accounts filed 256 days after the deadline. Filed on 13 April 2026, deadline 31 July 2025 (7 months after the close on 31 December 2024, Companies Code art. 3:10). Source: NBB, 2026-00078032.
| Line | Trend | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| -15,821 | -4,019 | 4,770 | - | ||
| -78,592 | 176,403 | 183,476 | 205,931 | ||
| - | 1.4% | 4.1% | 54.7% | ||
| 30.3% | 57.6% | 71.0% | 92.5% | ||
| 0.00 | 2.12 | 3.09 | 13.16 | ||
| 0.00 | 1.05 | 1.17 | 3.22 | ||
| 2.30 | 0.73 | 0.41 | 0.08 | ||
| - | 3.8% | 4.4% | 11.1% | ||
| - | 2.2% | 3.1% | 10.2% | ||
| - | 80 days | 86 days | 333 days | ||
| - | - | 164 days | 915 days |
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.
| Item | 31-12-2023 | 31-12-2022 |
|---|---|---|
| Employees at the balance-sheet date | 8 | 3 |
| full-time | 8 | 3 |
| in full-time equivalents | 8 | - |
| Joined | 6 | 2 |
| Left | 1 | 0 |
Source: social balance sheet in the 2022 to 2023 annual accounts
The operating result for 2023 is 18% lower than in 2022 and the lowest since 2021. It is the second fall in a row.
Debt's share of the balance-sheet total rises from 42.4% to 69.7%. Equity and debt are lower.
DEVALT SPHERE has no parent and no holdings in its annual accounts. GUILLAUME Régis Désiré André Roger Serge is the only director.
| Compagnie immobilière de Limal
registered office since 06-06-2007 · founded in 2007 · accounts filed late |
total assets €5.6m (2024) 0889.948.868 |
| SG HOME INVEST
registered office since 01-09-2020 · founded in 2020 · negative equity (2024) · accounts filed late |
total assets €2.8m (2024) 0753.562.613 |
| SEN - INVEST
registered office since 11-06-1998 · founded in 1998 |
turnover €148,172 (2025) 0463.541.917 |
| CENTRE DE GOLF DE LOUVAIN-LA-NEUVE
registered office since 29-06-1988 · founded in 1988 |
1.5 FTE (2025) 0434.705.993 |
| SAUVIMMO
registered office since 03-09-1997 · founded in 1997 · accounts filed late |
total assets €2.0m (2024) 0461.355.259 |
| FERYS TRADING
registered office since 03-12-2019 · founded in 2019 · accounts filed late |
total assets €1.4m (2024) 0738.699.144 |
| Simon Boone
registered office since 15-02-2013 · founded in 2013 |
total assets €1.2m (2025) 0504.947.950 |
| JAMIMMO
registered office since 17-09-2018 · founded in 2018 |
total assets €935,058 (2025) 0704.678.274 |
| SCH SERVICES
registered office since 25-07-1994 · founded in 1994 · negative equity (2024) · accounts filed late |
total assets €911,432 (2024) 0453.157.076 |
| VIVA
registered office since 07-08-2020 · founded in 2020 |
turnover €895,616 (2025) 0751.905.297 |
| RYZA INVEST via DBIBAGH Yassine, at DEVALT SPHERE until 2026 · Statutory director · deed of 05-12-2025 |
founded in 2025 |
| LEASEASY via DBIBAGH Yassine, at DEVALT SPHERE until 2026 · Director · deed of 09-06-2023 No longer active |
total assets €1,058 (2024) |
The network starts from the earlier ties.
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
DEVALT SPHERE was incorporated on 3 May 2021 as a public limited company by two natural persons, with a starting capital of €187,000.12 The registered office moved to Brussels in 2023 and to Watermael-Boitsfort in 2025.34 GUILLAUME Régis Désiré André Roger Serge is director of the company, appointed by deed of 21-04-2026.5 Turnover grew from €42,475 in 2021 to €590,969 in 2023.6 On 26 May 2026 the company was declared bankrupt.7
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 21017D0214/00F000 | 1.4 ha | 1 · 398 m² | 40.7 m · 12 |
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