DICERA
InactiveDICERA was declared bankrupt on 20-12-2022 (Ondernemingsrechtbank Antwerpen, afdeling Antwerpen); the bankruptcy was closed for insufficient assets by judgment of 16-01-2024, published in the Belgian State Gazette on 22-01-2024.
Summary
Inactive; last annual accounts for fiscal year 2021.
Signals
Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Two or more financial years not filed
Since the financial year that closed on 31-12-2022, 4 financial years are missing at the National Bank. A company this far behind goes bankrupt within the year nineteen times as often as a punctual filer.
NBB · 5 filingsPosition against the passed deadline
31-12-2022 close31-07-2023 deadline28-09-2026 today
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2021 was due by 31-07-2022 and was filed on 15-07-2022, 16 days ahead of the deadline.
NBB · 5 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
not filed
2022
not filed
2021
16 d early
2020
114 d early
2019
97 d late
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 3 accounts on average 11 days before the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Checked, nothing found (1)
History
Financials · fiscal year 2021, micro schema
Equity
€48,153▲ 116%
2020 · €22,280
Total assets
€72,337▲ 69.8%
2020 · €42,606
Net result
€13,473▼ 15.7%
2020 · €15,987
Working capital
€23,092▲ 184%
2020 · €8,127
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
Line2018201920202021
Operating result€1,140-€3,737▲ 228%€19,560▲ 423%€19,075▼ 2.5%
Net result-€792-€460€15,987▲ 3,372%€13,473▼ 15.7%
Equity€5,833-€6,293▲ 7.9%€22,280▲ 254%€48,153▲ 116%
Total assets€23,998-€31,602▲ 31.7%€42,606▲ 34.8%€72,337▲ 69.8%
Debt€18,165-€25,309▲ 39.3%€20,326▼ 19.7%€24,183▲ 19.0%
Working capital-€735-€1,157€8,127▲ 602%€23,092▲ 184%
Staff (FTE)0.60.4▼ 33.3%1▲ 150%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result falls in 2021; 2021 is 2% below 2020.
Balance-sheet composition
2021 in colour, 2020 as the grey bar beneath
Assets €72,337
Fixed assets
€25,062 ▲ 77.1%
Current assets
€47,275 ▲ 66.2%
Equity and liabilities €72,337
Equity
€48,153 ▲ 116%
Debt
€24,183 ▲ 19.0%
Debt's share of the balance-sheet total falls from 47.7% to 33.4%. Equity and debt are higher.
Key figures and ratios
EBITDA
€24,307▲
2020 · €21,634
Cash flow
€18,705▲
2020 · €18,060
Current ratio
1.95▲
2020 · 1.40
Debt to equity
0.50
ROE
28.0%▼
2020 · 71.8%
ROA
18.6%▼
2020 · 37.5%
Interest coverage
9.69
Debt ≤ 1 year
€24,183▲
2020 · €20,326
Income taxes
€3,094▲
2020 · €1,561
Staff costs
€12,668
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | Change |
|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | - | €12,668 | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €941 | €1,144 | €2,073 | €5,232 | ▲ 152% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | - | - | €7,675 | - |
| Other operating charges640/8 | - | - | - | €1,332 | - |
| Gross operating margin9900 | €2,710 | €11,782 | €32,481 | €45,983 | ▲ 41.6% |
| Operating profit (loss)9901 | €1,140 | €3,737 | €19,560 | €19,075 | ▼ 2.5% |
| Recurring financial income75 | €78 | - | - | - | - |
| Financial charges65/66B | - | - | - | €2,508 | - |
| Recurring financial charges65 | €637 | €2,646 | €3,269 | €2,508 | ▼ 23.3% |
| Profit (loss) for the period before taxes9903 | €581 | €1,091 | €17,548 | €16,567 | ▼ 5.6% |
| Income taxes67/77 | €1,374 | €631 | €1,561 | €3,094 | ▲ 98.2% |
| Profit (loss) for the period9904 | -€792 | €460 | €15,987 | €13,473 | ▼ 15.7% |
| Profit (loss) for the period to be appropriated9905 | -€792 | €460 | €15,987 | €13,473 | ▼ 15.7% |
| Line | 2018 | 2019 | 2020 | 2021 | Change |
|---|---|---|---|---|---|
| Assets | |||||
| Total assets20/58 | €23,998 | €31,602 | €42,606 | €72,337 | ▲ 69.8% |
| Fixed assets21/28 | €6,568 | €5,136 | €14,153 | €25,062 | ▲ 77.1% |
| Tangible fixed assets22/27 | €6,568 | €5,136 | €14,153 | €25,062 | ▲ 77.1% |
| Plant, machinery and equipment23 | - | - | - | €8,297 | - |
| Furniture and vehicles24 | - | - | - | €7,187 | - |
| Other tangible fixed assets26 | - | - | - | €9,578 | - |
| Current assets29/58 | €17,430 | €26,466 | €28,453 | €47,275 | ▲ 66.2% |
| Amounts receivable within one year40/41 | €16,715 | €25,492 | €18,386 | €43,945 | ▲ 139% |
| Trade receivables40 | - | - | - | €16,690 | - |
| Other amounts receivable41 | - | - | - | €27,255 | - |
| Cash at bank and in hand54/58 | €455 | €439 | €10,067 | €3,330 | ▼ 66.9% |
| Equity and liabilities | |||||
| Total equity and liabilities10/49 | €23,998 | €31,602 | €42,606 | €72,337 | ▲ 69.8% |
| Equity10/15 | €5,833 | €6,293 | €22,280 | €48,153 | ▲ 116% |
| Contributions10/11 | €6,200 | €6,200 | - | €18,600 | - |
| Reserves13 | €50 | €93 | €16,080 | €29,553 | ▲ 83.8% |
| Non-distributable reserves130/1 | - | - | - | €1,860 | - |
| Reserves not available under the articles1311 | - | - | - | €1,860 | - |
| Distributable reserves133 | - | - | - | €27,693 | - |
| Profit (loss) carried forward14 | -€417 | €375 | -€417 | - | - |
| Amounts payable17/49 | €18,165 | €25,309 | €20,326 | €24,183 | ▲ 19.0% |
| Amounts payable within one year42/48 | €18,165 | €25,309 | €20,326 | €24,183 | ▲ 19.0% |
| Trade debts44 | €2,488 | €9,058 | €17,072 | €16,558 | ▼ 3.0% |
| Suppliers440/4 | - | - | - | €16,558 | - |
| Taxes, remuneration and social security45 | - | - | - | €7,625 | - |
| Taxes450/3 | - | - | - | €6,824 | - |
| Remuneration and social security454/9 | - | - | - | €802 | - |
| Line | 2018 | 2019 | 2020 | 2021 | Change |
|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€792 | €460 | €15,987 | €13,473 | ▼ 15.7% |
| + Depreciation and write-downs630 | €941 | €1,144 | €2,073 | €5,232 | ▲ 152% |
| Operating cash flow (approximation) | €148 | €1,605 | €18,060 | €18,705 | ▲ 3.6% |
| Investment in fixed assets (approximation) | - | €287 | -€11,091 | -€16,140 | ▼ 45.5% |
| Change in cash | - | -€16 | €9,628 | -€6,737 | ▼ 170% |
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
2024
22-01
Bankruptcy
Bankruptcy closure (insufficient assets)
Ondernemingsrechtbank Antwerpen, afdeling Antwerpen · event 16-01-2024
2023
07-03
Bankruptcy
Opening
Ondernemingsrechtbank Antwerpen, afdeling Antwerpen · event 20-12-2022
2022
15-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
08-04
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
31-12
Financial
Highest result since 2018net €15,987 ▲3,372%
Operating result €19,560, net result €15,987, both a record.
05-11
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 97 days late
2019
31-12
Financial
Back to profitnet €460
Net result €460 after one loss-making year.
04-12
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 126 days late
2018
29-09
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 60 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 5 acts read
About the unread acts
We know of 5 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
5 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
Insolvency mandates
1 mandate| Role | Name | Tenure |
|---|---|---|
| Curator | SVEN LEENDERS GROTE STEENWEG 154,
2600 BERCHEM (ANTWERPEN) |
20-12-2022 → 16-01-2024 |