DIEVA
ActiveSummary
DIEVA has been active since 2011 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €118,445 and a net result of €114,400. Equity is shrinking by ~12.7% per year and would, assuming unchanged policy, indicatively turn negative around fiscal year 2028. The computed 12-month bankruptcy probability is 0.9% (low).
Checked score
Score 2025
Axes · tick = 2024
Profitability100▲+64
Solvency55▲+29
Growth78▲+46
Track record100
Bankruptcy probability, 12 months
0.9%
Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €8,000 at 30 days acceptable
Liquidity short (current ratio 0.48 against 0.12 in 2024; short-term debt: 7.1% and cash: 2.5% of total assets), and 70.2% of the assets are financed with debt.
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Signals
Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
29.8%
Return on assets
28.8%
Age of the figures
9 mo
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
lowers risk · Growing equity
Reported equity is higher than in 2023 and did not fall compared with 2024. These amounts do not establish the cause of the change.
NBB · annual accounts 2025Equity per financial year
1819202122232425
2018 to 2025 · latest year €118,445
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 31-08-2026, 31 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 · 10 filingsDeviation from the deadline
2025
31 d late
2024
on the day
2023
1 d early
2022
31 d late
2021
30 d late
2020
59 d late
2019
60 d late
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 7 accounts on average 30 days after 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 (2)
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. Usually files around 30 August (5 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
28-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, micro schema
Turnover
€0
2022 · €0
Total assets
€397,670▼ 35.1%
2024 · €612,585
Net result
€114,400
2024 · -€6,289
Working capital
-€14,630▲ 46.7%
2024 · -€27,443
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€0€0€0
Operating result€10,378▲ 28.5%-€898€11,027€7,923▼ 28.2%€169,741▲ 2,042%
Net result€7,101-€7,262-€2,364▲ 67.5%-€6,289▼ 166%€114,400
Equity€19,960▼ 19.7%€12,698▼ 36.4%€10,334▼ 18.6%€4,045▼ 60.9%€118,445▲ 2,828%
Total assets€550,443▼ 5.6%€597,266▲ 8.5%€585,187▼ 2.0%€612,585▲ 4.7%€397,670▼ 35.1%
Debt€530,483▼ 5.0%€584,568▲ 10.2%€574,853▼ 1.7%€608,540▲ 5.9%€279,225▼ 54.1%
Working capital-€161,678-€23,331▲ 85.6%-€24,013▼ 2.9%-€27,443▼ 14.3%-€14,630▲ 46.7%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result recovers in 2025; 2025 is 2,042% above 2024 and is the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €397,670
Fixed assets
€384,167 ▼ 36.9%
Current assets
€13,503 ▲ 249%
Equity and liabilities €397,670
Equity
€118,445 ▲ 2,828%
Debt
€279,225 ▼ 54.1%
Debt's share of the balance-sheet total falls from 99.3% to 70.2%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€187,598▲
2024 · €31,291
Cash flow
€132,256▲
2024 · €17,079
Current ratio
0.48▲
2024 · 0.12
Debt to equity
2.36
ROE
96.6%▲
2024 · -155.5%
ROA
28.8%▲
2024 · -1.0%
Interest coverage
17.08▲
2024 · 2.20
Debt ≤ 1 year
€28,132▼
2024 · €31,316
Debt > 1 year
€251,092▼
2024 · €577,224
Income taxes
€44,361
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 5,053 companies that looked in July 2024 the way this one looks now, 1.5% went bankrupt within 24 months and 96% are still going.
- Micro
- 10 to 20 years old
- solvency 10 to 30%
- a profit of 5% of the balance sheet or more
1.5%
went bankrupt
2.3%
stopped otherwise
96%
still going
A further 0.4% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.9% 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 497,662 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% | 1.7% |
| 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 75% 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 5,053 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 |
|---|---|---|---|---|---|---|
| Turnover70 | €0 | €0 | €0 | - | - | - |
| Goods, raw materials, services and sundry goods60/61 | €0 | €0 | €0 | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €13,551 | €17,698 | €22,168 | €23,368 | €17,856 | ▼ 23.6% |
| Other operating charges640/8 | €1,627 | €4,234 | €1,921 | €1,867 | €1,600 | ▼ 14.3% |
| Gross operating margin9900 | €25,556 | €21,035 | €35,116 | €33,158 | €189,198 | ▲ 471% |
| Operating profit (loss)9901 | €10,378 | -€898 | €11,027 | €7,923 | €169,741 | ▲ 2,042% |
| Financial charges65/66B | €3,277 | €6,364 | €13,126 | €14,212 | €10,981 | ▼ 22.7% |
| Recurring financial charges65 | €3,277 | €6,364 | €13,126 | €14,212 | €10,981 | ▼ 22.7% |
| Profit (loss) for the period before taxes9903 | €7,101 | -€7,262 | -€2,099 | -€6,289 | €158,761 | ▲ 2,624% |
| Income taxes67/77 | €0 | - | €265 | - | €44,361 | - |
| Profit (loss) for the period9904 | €7,101 | -€7,262 | -€2,364 | -€6,289 | €114,400 | ▲ 1,919% |
| Profit (loss) for the period to be appropriated9905 | €7,101 | -€7,262 | -€2,364 | -€6,289 | €114,400 | ▲ 1,919% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €550,443 | €597,266 | €585,187 | €612,585 | €397,670 | ▼ 35.1% |
| Formation expenses20 | €0 | €0 | €0 | - | - | - |
| Fixed assets21/28 | €529,092 | €590,845 | €578,662 | €608,712 | €384,167 | ▼ 36.9% |
| Tangible fixed assets22/27 | €529,092 | €590,845 | €578,662 | €608,712 | €384,167 | ▼ 36.9% |
| Land and buildings22 | €529,092 | €590,845 | €578,662 | €608,712 | €384,167 | ▼ 36.9% |
| Plant, machinery and equipment23 | - | €0 | - | - | - | - |
| Current assets29/58 | €21,351 | €6,421 | €6,525 | €3,873 | €13,503 | ▲ 249% |
| Amounts receivable within one year40/41 | €2,265 | €4,035 | €3,616 | €3,439 | €3,605 | ▲ 4.8% |
| Trade receivables40 | €0 | €1,770 | €3,616 | €3,439 | €3,605 | ▲ 4.8% |
| Other amounts receivable41 | €2,265 | €2,265 | €0 | - | - | - |
| Cash at bank and in hand54/58 | €19,086 | €2,386 | €2,909 | €434 | €9,898 | ▲ 2,180% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €550,443 | €597,266 | €585,187 | €612,585 | €397,670 | ▼ 35.1% |
| Equity10/15 | €19,960 | €12,698 | €10,334 | €4,045 | €118,445 | ▲ 2,828% |
| Contributions10/11 | €6,200 | €6,200 | €6,200 | €6,200 | €6,200 | = |
| Reserves13 | €16,789 | €16,789 | €16,789 | €16,789 | €112,245 | ▲ 569% |
| Non-distributable reserves130/1 | €1,860 | €1,860 | €1,860 | €1,860 | - | - |
| Reserves not available under the articles1311 | €1,860 | €1,860 | €1,860 | €1,860 | - | - |
| Distributable reserves133 | €14,929 | €14,929 | €14,929 | €14,929 | €112,245 | ▲ 652% |
| Profit (loss) carried forward14 | -€3,029 | -€10,291 | -€12,654 | -€18,944 | - | - |
| Amounts payable17/49 | €530,483 | €584,568 | €574,853 | €608,540 | €279,225 | ▼ 54.1% |
| Amounts payable after more than one year17 | €347,453 | €554,816 | €544,315 | €577,224 | €251,092 | ▼ 56.5% |
| Financial debts170/4 | €347,453 | €554,816 | €544,315 | €577,224 | €251,092 | ▼ 56.5% |
| Amounts payable within one year42/48 | €183,029 | €29,753 | €30,538 | €31,316 | €28,132 | ▼ 10.2% |
| Current portion of amounts payable after more than one year42 | €25,468 | €25,603 | €25,732 | €25,874 | €17,684 | ▼ 31.7% |
| Trade debts44 | €19 | €1,050 | €1,707 | €2,441 | €3,121 | ▲ 27.9% |
| Suppliers440/4 | €19 | €1,050 | €1,707 | €2,441 | €3,121 | ▲ 27.9% |
| Taxes, remuneration and social security45 | €5,380 | €0 | - | - | €4,361 | - |
| Taxes450/3 | €5,380 | €0 | - | - | €4,361 | - |
| Other amounts payable47/48 | €152,163 | €3,100 | €3,100 | €3,001 | €2,966 | ▼ 1.1% |
| Accrued charges and deferred income492/3 | - | €0 | - | - | - | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €7,101 | -€7,262 | -€2,364 | -€6,289 | €114,400 | ▲ 1,919% |
| + Depreciation and write-downs630 | €13,551 | €17,698 | €22,168 | €23,368 | €17,856 | ▼ 23.6% |
| Operating cash flow (approximation) | €20,652 | €10,436 | €19,805 | €17,079 | €132,256 | ▲ 674% |
| Investment in fixed assets (approximation) | - | -€79,452 | -€9,985 | -€53,418 | €206,688 | ▲ 487% |
| Change in cash | - | -€16,700 | €523 | -€2,475 | €9,463 | ▲ 482% |
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
16-09
State Gazette act
Appointment: DIELS Filip Albert Maria (director)Statutes amendment · Capital conversion · Registered-office move6 facts ▸
State Gazette act
Appointment: DIELS Filip Albert Maria (director)
Statutes amendment · Capital conversion · Registered-office move6 facts ▸
- General meeting, buitengewone algemene vergadering van de aandeelhouders
- Statutes amendment
- Capital conversion, beschikbaar voor uitkering
- Statutes amendment
- Director appointment, DIELS Filip Albert Maria (director)
- Registered-office move, 3370 Boutersem, Eksterstraat 35
31-08
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 31 days late
2025
31-12
Financial
Back to profitnet €114,400
Net result €114,400 after 3 loss-making years.
31-12
Financial
Equity above €100,000Eq €118,445 ▲2,828%
Equity rises from €4,045 to €118,445.
31-07
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
30-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
31-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 31 days late
2022
31-12
Financial
Weakest financial yearnet -€7,262
Net result drops to -€7,262, the lowest in the series; recovery starts the following year.
30-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 30 days late
2021
31-12
Financial
Back to profitnet €7,101
Net result €7,101 after one loss-making year.
28-09
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 59 days late
2020
31-12
Financial
Liquidity times 18current ratio 2.20
Current ratio from 0.12 to 2.20.
Show earlier events
29-09
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 60 days late
2019
01-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 1 day late
2018
30-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 30 days late
2017
30-08
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 30 days late
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
1 of 2 acts read
About the unread acts
Of the 2 Belgian State Gazette acts we know for this company, 1 has been read. The other one has not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
1 director, last change in 2025
DIELS Filip Albert Maria
CurrentDirector · since 04-07-2025
Derived from published Gazette acts. The CBE keeps the official list of function holders; we do not read it, so the two can differ.
See the function holders in the CBE →
Not every act has been read: a resignation may be missing here
1 of this company's 2 Belgian State Gazette acts has not been read yet. Appointments and resignations recorded in them are missing above: a director who resigned there may therefore still show here as sitting. The acts are in the Timeline.
Location & real-estate footprint
Registered office, Boutersem · 1 establishment unit since 2011
Ground area
1,192 m²
Building footprint
252 m²
Volume, LiDAR
525 m³
2 parcels, Flanders · tallest building 10.1 m, ±2 floors. Linked by address, not a title deed.
3
companies at this address
See who is registered here
1 establishment unit
DIEVA
since 20112.195.807.212
2 parcels
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 24016C0093/00H000 | Flanders | 1,033 m² | 1 · 177 m² | - |
| 24016B0363/00P000 | Flanders | 160 m² | 1 · 75 m² | 10.1 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.
Mandate history
1 person since 2025, 1 in office
- Board
| Name | Functions and periods |
|---|---|
| DIELS Filip Albert Maria |
|
Articles of association
Who signs
Each director alone
Annual meeting
First Friday of June at 16:00
Purpose
Het aanleggen, het oordeelkundig uitbouwen en beheren van een onroerend vermogen; alle verrichtingen met betrekking tot onroerende goederen en onroerende zakelijke rechten, zoals…
Full purpose (3 activities)
- Het aanleggen, het oordeelkundig uitbouwen en beheren van een onroerend vermogen; alle verrichtingen met betrekking tot onroerende goederen en onroerende zakelijke rechten, zoals de aan- en verkoop, de bouw, de verbouwing, de binnenhuisinrichting en decoratie, de huur en verhuur, de ruil, de verkaveling en, in het algemeen, alle verrichtingen die rechtstreeks of onrechtstreeks betrekking hebben op het beheer of op het productief maken, van onroerende goederen of onroerende zakelijke rechten
- Het aanleggen, het oordeelkundig uitbouwen en beheren van een roerend vermogen; alle verrichtingen met betrekking tot roerende goederen en rechten, van welke aard ook, zoals de aan-en verkoop, de huur en verhuur, de ruil; in het bijzonder het beheer en de valorisatie van alle verhandelbare waardepapieren, aandelen, obligaties, staatsfondsen
- Het verwerven en aanhouden van participaties, in eender welke vorm, in alle bestaande of op te richten, industriële, commerciële, financiële, landbouw- of immobiliënvennootschappen of -ondernemingen; het stimuleren, de planning en coördinatie van de ontwikkeling van de vennootschappen en ondernemingen, waarin ze een participatie aanhoudt; het deelnemen aan hun beheer, bestuur, vereffening en toezicht alsmede het verlenen van technische, administratieve en financiële bijstand aan deze vennootschappen en ondernemingen
Legal form clause
Besloten vennootschap
Name clause
Registered office clause
Vlaamse Gewest
Meeting access
Indien enkel de stemrechten geschorst zijn, mag hij nog steeds deelnemen aan de algemene vergadering zonder te kunnen deelnemen aan de stemming
Board rule
Met of zonder beperking van duur, 1
Profit allocation
De vennootschap kan elke uitkering die in strijd met de voormelde artikelen 5:142 en 5:143 WVV is verricht, van de aandeelhouders terugvorderen, ongeacht hun go…
Liquidation distribution
De goederen die nog in natura voorhanden zijn op dezelfde wijze verdeeld, het netto actief verdeeld onder alle aandeelhouders naar verhouding van het aantal aan…
Structure & network
Connections & network
1 current directorThe network starts from this company’s directors. Other companies they run appear here as nodes.
This company
Company
Director
Shareholding
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Capital and shareholders
Capital over the years
- 16-09-2026 Converted to available equity
Identification & contact
Identification
Legal formPrivate limited company
Founded19-01-2011
Fiscal year end31-12
E-invoicing
Not found in the Peppol register
No Peppol card under this enterprise or VAT number. That proves nothing: publishing a card is voluntary.
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Register as of 28 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.