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DEVROYE & ASSOCIES

Active
Private limited companyfounded 2000active for 25 yearsRue de Bois Seigneur Isaac 40, 1421 Braine-l'Alleud, Belgium16 active companies are registered at this addressKBO/BCE: BE 0473.545.882

From the official registers: KBO 25 annual accounts at the National Bank publications in the Belgian Official Gazette

Summary

DEVROYE & ASSOCIES has been active since 2000 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €15,258 and a net result of -€1,235. Equity remains stable across the filed financial years (±0% per year). Its solvency ranks better than 41% of 15,743 sector peers (NACE 69, financial year 2025). The computed 12-month bankruptcy probability is below 0.1% (very low).

Overview

Official details

KBO
Status
Active since 19-12-2000 Normal situation
Legal form
Private limited company
Registered office
Rue de Bois Seigneur Isaac 40, 1421 Braine-l'Alleud
Activity
Certified accountants and tax accountants NACE 69201
Financial year end
31 December
Peppol
Reachable since 04-06-2025

Who decides

Board
  • DONNEZ ROBERTDirector

How it is doing

91 Excellent Checked score 2025
Bankruptcy probabilitywithin 12 months
< 0.1%
Annual accounts 2025
Gross margin
€503
Turnover
≈ €2,400
estimated
Loss
€1,235
▼ 85.2%
Equity
€15,258
▼ 7.5%
Total assets
€32,426
▼ 2.7%
2025 accounts 43 days early
Filed on 18-06-2026at the National Bank
Why 91lowers riskSector: Legal and accounting activities (NACE 69)Liquidity: current ratio 1.89, cash €8,631Figures for financial year 2025 (filed 18-06-2026)Size: total assets €32,426Show the evidence

Checked score

Score 2025
91 / 100
Excellent
Probability in this band: under 0.55%
Financially better than 29% of its sector peers (NACE 69, micro)
Financial strength · tick = 2024
Average
Solvency 72-2
equity 47.1% of total assets
Liquidity 56+1
short-term debt 52.9% · cash 26.6%
Profitability 28+28
return on assets -3.8%
Bankruptcy probability, 12 months
< 0.1% Very low
0%0.5%1.5%4%10%≥ 25%

Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).

Sector median < 0.1% (20,076 companies, NACE 69, micro)
Last 24 months 11-2024: < 0.1% 12-2024: < 0.1%● unchanged vs 11-2024 01-2025: < 0.1%● unchanged vs 12-2024lowest value 02-2025: < 0.1%● unchanged vs 01-2025lowest value 03-2025: < 0.1%● unchanged vs 02-2025 04-2025: < 0.1%● unchanged vs 03-2025 05-2025: < 0.1%● unchanged vs 04-2025 06-2025: < 0.1%● unchanged vs 05-2025 07-2025: < 0.1%● unchanged vs 06-2025 08-2025: 0.1%▲ +0.1 percentage points vs 07-2025 09-2025: 0.1%● unchanged vs 08-2025 10-2025: 0.1%● unchanged vs 09-2025 11-2025: 0.1%● unchanged vs 10-2025 12-2025: 0.1%● unchanged vs 11-2025 01-2026: 0.1%● unchanged vs 12-2025 02-2026: 0.1%● unchanged vs 01-2026 03-2026: 0.1%● unchanged vs 02-2026 04-2026: 0.1%● unchanged vs 03-2026 05-2026: 0.1%● unchanged vs 04-2026 06-2026: 0.1%● unchanged vs 05-2026 07-2026: 0.1%● unchanged vs 06-2026 08-2026: 0.1%● unchanged vs 07-2026 09-2026: 0.1%● unchanged vs 08-2026highest value 10-2026: < 0.1%▼ -0.1 percentage points vs 09-2026
Credit of up to €1,000 on 30-day terms is acceptable
Liquidity ample (current ratio 1.89, compared with 1.98 in 2024, above the usual 1.5; short-term debt: 52.9% and cash: 26.6% of total assets), but 52.9% of the assets are financed with debt and provisions.
How it is calculated

The band follows from the bankruptcy probability, on a scale where 10 more points roughly halve it:

75-100 Excellent under 0.55%
60-74 Healthy 0.55% to 1.5%
45-59 Fair 1.5% to 4.2%
25-44 Weak 4.2% to 15.0%
0-24 Critical over 15.0%

Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 69, micro): better than 44% on solvency, 41% on liquidity, 6% on profitability and 26% on growth.

The bankruptcy probability was computed on 31-10-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.

Some facts cap the score, however low the probability. Negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late hold it at Fair at most (59); two missing filings, at Weak (44). An ongoing judicial reorganisation or the company's end (bankruptcy, dissolution, liquidation) holds it at Critical at most (24).

Credit check for your own amount and term

Show the recommended maximum and see how the verdict changes with amount, term and advance.

Signals

Six signals.
lowers riskraises riskneutral
lowers risk · Sector: Legal and accounting activities (NACE 69)
KBO
lowers risk · Liquidity: current ratio 1.89, cash €8,631
NBB · annual accounts
lowers risk · Figures for financial year 2025 (filed 18-06-2026)
NBB · annual accounts
lowers risk · Size: total assets €32,426
Companies of this size fail less often; how much that weighs depends on the rest of its profile.
NBB · annual accounts
raises risk · Persistent losses
Two consecutive loss-making years (2024 and 2025); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2025
Net result per financial year
1819202122232425
2018 to 2025 · latest year -€1,235
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 18-06-2026, 43 days ahead of the deadline.
NBB · 10 filings
Deviation from the deadline
2025
43 days early
2024
22 days early
2023
1 day early
2022
33 days early
2021
18 days early
2020
22 days early
2019
17 days 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 17 days before the deadline; the sector median (NACE 69) for financial year 2024 is 9 days before the deadline, and 32% of those companies filed late.

Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. The company usually files around 9 July (5 of the last 5 filed years within 30 days of that day).
Companies Code · seven months
Where today falls in the filing period
31-10-2026 today31-12-2026 year end31-07-2027 deadline
neutral · No strike-offs in the KBO publications
Searched since 2021.
KBO publications · our coverage

Financials · financial year 2025, micro format

Latest annual accounts filed

Annual accounts 2025

View at the NBB
Financial year ended
31-12-2025
Filed on
18-06-2026
Format
micro format
Reference
2026-00171241
Turnover
≈ €2,400
Estimated: probably between €1,700 and €3,900
Total assets
€32,426▼ 2.7%
2024 · €33,339
Net result
-€1,235▲ 85.2%
2024 · -€8,323
Working capital
€15,258▼ 7.5%
2024 · €16,493
Trend over the years

2021 to 2025, 5 financial years 2018 to 2025, 8 financial years

The operating result returns to profit in 2025: €57 after a loss of €8,753 in 2024.

What the company sold each financial year and what was left of it. A loss stands below the zero line.

Operating result€57 2025 Net result-€1,235 2025

Use the arrow keys on the chart for the figures per year.

Sector: the middle half of NACE 69, Legal and accounting activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).

Every figure with its change against the financial year before
favourable unfavourable
Line20182019202020212022202320242025
Operating result-€2,410--€2,705▼ 12.2%-€4,954▼ 83.2%€2,892€5,901▲ 104%€1,957▼ 66.8%-€8,753€57
Net result-€2,591--€2,649▼ 2.2%-€4,741below the sector's middle half▼ 78.9%€2,928below the sector's middle half€5,715below the sector's middle half▲ 95.2%€4,094below the sector's middle half▼ 28.4%-€8,323below the sector's middle half-€1,235below the sector's middle half▲ 85.2%
Equity€19,469-€16,820▼ 13.6%€12,079below the sector's middle half▼ 28.2%€15,006below the sector's middle half▲ 24.2%€20,721below the sector's middle half▲ 38.1%€24,816below the sector's middle half▲ 19.8%€16,493below the sector's middle half▼ 33.5%€15,258below the sector's middle half▼ 7.5%
Total assets€38,620-€51,206▲ 32.6%€38,827below the sector's middle half▼ 24.2%€41,374below the sector's middle half▲ 6.6%€45,909below the sector's middle half▲ 11.0%€44,111below the sector's middle half▼ 3.9%€33,339below the sector's middle half▼ 24.4%€32,426below the sector's middle half▼ 2.7%
Debt€19,152-€34,387▲ 79.5%€26,748▼ 22.2%€26,368▼ 1.4%€25,187▼ 4.5%€19,296▼ 23.4%€16,845▼ 12.7%€17,168▲ 1.9%
Working capital€20,080-€16,216▼ 19.2%€11,777within the sector's middle half▼ 27.4%€15,006within the sector's middle half▲ 27.4%€20,741within the sector's middle half▲ 38.2%€24,844within the sector's middle half▲ 19.8%€16,493within the sector's middle half▼ 33.6%€15,258within the sector's middle half▼ 7.5%
Solvency50.4%-32.8%▼ 17.6pp31.1%within the sector's middle half▼ 1.7pp36.3%within the sector's middle half▲ 5.2pp45.1%within the sector's middle half▲ 8.9pp56.3%within the sector's middle half▲ 11.1pp49.5%within the sector's middle half▼ 6.8pp47.1%within the sector's middle half▼ 2.4pp
Current ratio2.08-1.47▼ 0.611.44within the sector's middle half▼ 0.031.57within the sector's middle half▲ 0.131.82within the sector's middle half▲ 0.262.29within the sector's middle half▲ 0.471.98within the sector's middle half▼ 0.311.89within the sector's middle half▼ 0.09
Return on assets (ROA)-6.7%--5.2%▲ 1.5pp-12.2%below the sector's middle half▼ 7.0pp7.1%within the sector's middle half▲ 19.3pp12.4%within the sector's middle half▲ 5.4pp9.3%within the sector's middle half▼ 3.2pp-25.0%below the sector's middle half▼ 34.2pp-3.8%below the sector's middle half▲ 21.2pp
above within below the middle half of NACE 69, Legal and accounting activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30.
Turnover and EBIT margin not published: the micro format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Equity and liabilities €32,426
Equity €15,258 ▼ 7.5%
Debt €17,168 ▲ 1.9%
Debt's share of the balance-sheet total rises from 50.5% to 52.9%. Equity is lower and debt is higher.
Key figures and ratios
2025 value · change against 2024
Debt to equity
1.13▲
2024 · 1.02
ROE
-8.1%▲
2024 · -50.5%
Debt ≤ 1 year
€17,168▲
2024 · €16,845
Income taxes
€1,093
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.

Peer companies

Historical observation

Of the 12,322 companies that looked in July 2024 the way this one looks now, 0.7% went bankrupt within 24 months and 90.3% are still going.

  • Micro
  • 20 years or older
  • solvency 30% or more
  • a small loss
0.7% went bankrupt
8.6% stopped otherwise
90.3% still going

A further 0.5% stopped, but we cannot tell whether within those 24 months.

For this company itself Checked computes a bankruptcy probability of < 0.1% 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 497,445 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.

The companies in ten equal groups, from lowest to highest expected share.
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 3.0% 3.1%
10 5.6% 6.2%

The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74.5% 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 12,322 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
Filed annual accounts As filed with the NBB · 2025 against 2024 · 35 lines

Source: Annual accounts 2025 at the NBB, filed with the National Bank on 18-06-2026.

Balance sheet Code20242025
Assets
Total assets20/58€33,339€32,426▼
Current assets29/58€33,339€32,426▼
Amounts receivable within one year40/41€24,158€21,467▼
Trade receivables40€12,233€13,504▲
Other amounts receivable41€11,925€7,963▼
Cash at bank and in hand54/58€8,078€8,631▲
Deferred charges and accrued income490/1€1,102€2,329▲
Equity and liabilities
Total equity and liabilities10/49€33,339€32,426▼
Equity10/15€16,493€15,258▼
Contributions10/11€20,000€20,000=
Reserves13€2,000€2,000=
Non-distributable reserves130/1€2,000€2,000=
Reserves not available under the articles1311€2,000€2,000=
Profit (loss) carried forward14-€5,507-€6,742▼
Amounts payable17/49€16,845€17,168▲
Amounts payable within one year42/48€16,845€17,168▲
Trade debts44€3,931€6,584▲
Suppliers440/4€3,931€6,584▲
Taxes, remuneration and social security45-€270
Taxes450/3-€270
Other amounts payable47/48€12,914€10,314▼
Income statement Code20242025
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4€3,971-
Other operating charges640/8€433€446▲
Gross operating margin9900-€4,348€503▲
Operating profit (loss)9901-€8,753€57▲
Financial income75/76B€566€2▼
Recurring financial income75€566€2▼
Financial charges65/66B€135€202▲
Recurring financial charges65€135€202▲
Profit (loss) for the period before taxes9903-€8,323-€142▲
Income taxes67/77-€1,093
Profit (loss) for the period9904-€8,323-€1,235▲
Profit (loss) for the period to be appropriated9905-€8,323-€1,235▲
Appropriation of the result
Profit (loss) to be appropriated9906-€5,507-€6,742▼
Profit (loss) brought forward from the previous period14P€2,816-€5,507▼

The notes to these accounts (5 items: statements of assets and debts, cost breakdowns, rights and commitments) are in the accounts filed with the National Bank.

Line20182019202020212022202320242025Change
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630-€302€302€302-----
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4----€280--€3,971--
Other operating charges640/8---€348€436€424€433€446▲ 2.9%
Non-recurring operating charges66A---€280-----
Gross operating margin9900-€2,046-€1,760-€4,289€3,541€6,337€2,381-€4,348€503-
Operating profit (loss)9901-€2,410-€2,705-€4,954€2,892€5,901€1,957-€8,753€57-
Financial income75/76B---€173€75€2,384€566€2▼ 99.6%
Recurring financial income75-€261€430€173€75€2,384€566€2▼ 99.6%
Financial charges65/66B---€138€167€247€135€202▲ 49.3%
Recurring financial charges65€181€165€217€138€167€247€135€202▲ 49.3%
Profit (loss) for the period before taxes9903-€2,591-€2,608-€4,741€2,928€5,809€4,094-€8,323-€142▲ 98.3%
Income taxes67/77-€41--€94--€1,093-
Profit (loss) for the period9904-€2,591-€2,649-€4,741€2,928€5,715€4,094-€8,323-€1,235▲ 85.2%
Profit (loss) for the period to be appropriated9905-€2,591-€2,649-€4,741€2,928€5,715€4,094-€8,323-€1,235▲ 85.2%
Line20182019202020212022202320242025Change
Assets
Total assets20/58€38,620€51,206€38,827€41,374€45,909€44,111€33,339€32,426▼ 2.7%
Fixed assets21/28-€603€302------
Tangible fixed assets22/27-€603€302------
Current assets29/58€38,620€50,603€38,525€41,374€45,909€44,111€33,339€32,426▼ 2.7%
Amounts receivable within one year40/41€15,247€32,051€22,185€15,685€23,696€14,420€24,158€21,467▼ 11.1%
Trade receivables40---€15,685€23,696€13,786€12,233€13,504▲ 10.4%
Other amounts receivable41-----€634€11,925€7,963▼ 33.2%
Cash at bank and in hand54/58€23,351€18,430€16,059€25,676€21,039€27,316€8,078€8,631▲ 6.8%
Deferred charges and accrued income490/1---€13€1,174€2,375€1,102€2,329▲ 111%
Equity and liabilities
Total equity and liabilities10/49€38,620€51,206€38,827€41,374€45,909€44,111€33,339€32,426▼ 2.7%
Equity10/15€19,469€16,820€12,079€15,006€20,721€24,816€16,493€15,258▼ 7.5%
Contributions10/11€20,000€20,000-€20,000€20,000€20,000€20,000€20,000=
Reserves13€2,000€2,000€2,000€2,000€2,000€2,000€2,000€2,000=
Non-distributable reserves130/1---€2,000€2,000€2,000€2,000€2,000=
Reserves not available under the articles1311---€2,000€2,000€2,000€2,000€2,000=
Profit (loss) carried forward14-€2,531-€5,180-€9,921-€6,994-€1,279€2,816-€5,507-€6,742▼ 22.4%
Amounts payable17/49€19,152€34,387€26,748€26,368€25,187€19,296€16,845€17,168▲ 1.9%
Amounts payable within one year42/48€18,540€34,387€26,748€26,368€25,167€19,267€16,845€17,168▲ 1.9%
Trade debts44€6,870€9,560€4,022€3,899€3,036€258€3,931€6,584▲ 67.5%
Suppliers440/4---€3,899€3,036€258€3,931€6,584▲ 67.5%
Taxes, remuneration and social security45---€554€217€94-€270-
Taxes450/3---€554€217€94-€270-
Other amounts payable47/48---€21,914€21,914€18,914€12,914€10,314▼ 20.1%
Accrued charges and deferred income492/3----€20€28---
Line20182019202020212022202320242025Change
Profit (loss) for the period9904-€2,591-€2,649-€4,741€2,928€5,715€4,094-€8,323-€1,235▲ 85.2%
+ Depreciation and write-downs630-€302€302€302-----
Operating cash flow (approximation)-€2,591-€2,348-€4,439€3,229€5,715€4,094-€8,323-€1,235▲ 85.2%
Investment in fixed assets (approximation)--€0------
Change in cash--€4,921-€2,371€9,617-€4,637€6,278-€19,238€552-

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

Download as CSV

Latest 10 of 25 filings with the National Bank
Financial year Type Filed Reference Document
31-12-2025 micro format 18-06-2026 2026-00171241 NBB
31-12-2024 micro format 09-07-2025 2025-00248034 PDF
31-12-2023 micro format 30-07-2024 2024-00301028 PDF
31-12-2022 micro format 28-06-2023 2023-00167222 PDF
31-12-2021 micro format 13-07-2022 2022-20179428 PDF
31-12-2020 micro format 09-07-2021 2021-32800267 PDF
31-12-2019 micro format 17-08-2020 2020-41400002 PDF
31-12-2018 micro format 24-07-2019 2019-36500209 PDF
31-12-2017 micro format 18-07-2018 2018-33900555 PDF
31-12-2016 micro format 28-06-2017 2017-21900597 PDF

Show all 25 filings

Similar companies · same sector, comparable size

Of the 12,107 active companies whose main activity is certified accountants and tax accountants (NACE 69201), figures are known for 7,767. 3,986 are within a factor 10 of this equity. These 4 are the closest to it. See the whole sector

Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.

Directors

Directors
1 director
DONNEZ ROBERT
Director · in the 2025 annual accounts, filed on 18-06-2026
Current

Mandate history

1 person, 1 in office
Show
  • Board
  • began earlier
Mandates per person, with start and end dates
Name Functions and periods
DONNEZ ROBERT
  • Director, since before 31-12-2025
See the board, name and registered office on a given date →

Owners and capital

Owners

1 owner

Chain of control

  1. R. DONNEZ & ASSOCIES 90%
  2. DEVROYE & ASSOCIES

Group and network

Connections & network

1 current director
Depth

The network starts from this company’s directors. Other companies they run appear here as nodes.

This company Company Director Shareholding +N: links not shown yet Click a node to look further, drag to arrange, zoom with the mouse wheel.

History

On 19 December 2000, DEVROYE & ASSOCIES was incorporated.1 Total assets went from €38,620 in 2018 to €32,426 in 2025.2

  1. 1KBO register
  2. 2National Bank, annual accounts 2018 and 2025

Acts, filings and financial milestones

Next filing, financial year 2026, expected by 31-07-2027
2026
18-06
NBB filing Annual accounts filedNBB
financial year 2025 · micro format
2025
09-07
NBB filing Annual accounts filedPDF
financial year 2024 · micro format
2024
31-12
Financial Weakest financial yearnet -€8,323
Net result drops to -€8,323, the lowest in the series; recovery starts the following year.
30-07
NBB filing Annual accounts filedPDF
financial year 2023 · micro format
2023
28-06
NBB filing Annual accounts filedPDF
financial year 2022 · micro format
2022
31-12
Financial Highest result from 2018 to 2025net €5,715 ▲95.2%
Operating result €5,901, net result €5,715, both a record.
13-07
NBB filing Annual accounts filedPDF
financial year 2021 · micro format
2021
31-12
Financial Back to profitnet €2,928
Net result €2,928 after 3 loss-making years.
09-07
NBB filing Annual accounts filedPDF
financial year 2020 · micro format
2020
17-08
NBB filing Annual accounts filedPDF
financial year 2019 · micro format · 17 days late
2019
24-07
NBB filing Annual accounts filedPDF
financial year 2018 · micro format
2018
18-07
NBB filing Annual accounts filedPDF
financial year 2017 · micro format
2017
28-06
NBB filing Annual accounts filedPDF
financial year 2016 · micro format
Financial milestoneNBB filingFinancial milestones sit on the financial year-end date, not the filing date.

Sources:Publications in the Belgian Official GazetteFilings with the National Bank

Register details

Who it is

KBO record
Name DEVROYE & ASSOCIES in French
Enterprise number 0473.545.882
Legal form Private limited company
Status Active, normale toestand
Founded 19-12-2000
Type Legal entity

Where it is based

Registered office Rue de Bois Seigneur Isaac 40, 1421 Braine-l'Alleud, Belgium

What it does

NACEBEL 2025
69201 Certified accountants and tax accountants main activity

Invoicing and payment

VAT number BE 0473.545.882
E-invoicing via Peppol
Reachable via Peppol
Peppol ID 0208:0473545882
Registered 04-06-2025

If you follow this company, Checked tells you the day it leaves the Peppol register.

Register as of 31 October 2026 · Peppol Directory

Financial year and general meeting

Accounts at the NBB
Financial year end 31-12

Scores and ratios are computed by Checked and are not a credit decision.

Sites & property

Registered office and establishments
exact location from the address register On OpenStreetMap
16 companies at this address See who is registered here

Buildings and parcels at the address

Ground area
6,897 m²
Building footprint
198 m²
Building volume
372 m³
Parcel 25078C0205/00F000, Wallonia · tallest building 6.6 m.
1 parcel
Wallonia 1 (100%)
Cadastral parcel Region Area Buildings Height / floors
25078C0205/00F000 Wallonia 6,897 m² 1 · 198 m² 6.6 m · 2