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DIEVA

Active
Private limited companyfounded 2011active for 15 yearsEksterstraat 35, 3370 Boutersem, BelgiumKBO/BCE: BE 0832.993.933
Summary

DIEVA has been active since 2011 and the Belgian Official 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 about 13% per year and would, assuming unchanged policy, indicatively turn negative around financial year 2028. The computed 12-month bankruptcy probability is 0.9% (low).

Financials · financial year 2025, micro format

2025 annual accounts filed late (31 days) Filed on 31 August 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00472349.

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

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

The operating result recovers in 2025; 2025 is 2,042% above 2024 and is the highest result in the available series.

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

Turnover€0 2023 Operating result€169,741 2025 Net result€114,400 2025

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

Every figure with its change against the financial year before
favourable unfavourable
Line20182019202020212022202320242025
Turnover€0€0€0
Operating result€5,981-€7,213▲ 20.6%€8,076▲ 12.0%€10,378▲ 28.5%-€898€11,027€7,923▼ 28.2%€169,741▲ 2,042%
Net result€3,825-€4,240▲ 10.9%-€1,137€7,101-€7,262-€2,364▲ 67.5%-€6,289▼ 166%€114,400
Equity€21,744-€25,984▲ 19.5%€24,847▼ 4.4%€19,960▼ 19.7%€12,698▼ 36.4%€10,334▼ 18.6%€4,045▼ 60.9%€118,445▲ 2,828%
Total assets€215,215-€213,712▼ 0.7%€583,302▲ 173%€550,443▼ 5.6%€597,266▲ 8.5%€585,187▼ 2.0%€612,585▲ 4.7%€397,670▼ 35.1%
Debt€193,471-€187,728▼ 3.0%€558,454▲ 197%€530,483▼ 5.0%€584,568▲ 10.2%€574,853▼ 1.7%€608,540▲ 5.9%€279,225▼ 54.1%
Working capital-€130,648--€127,130▲ 2.7%€215,163-€161,678-€23,331▲ 85.6%-€24,013▼ 2.9%-€27,443▼ 14.3%-€14,630▲ 46.7%
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
2025 value · change against 2024
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 observation

Of the 5,053 companies that looked in July 2024 the way this one looks now, 1.6% went bankrupt within 24 months and 95.9% are still going.

  • Micro
  • 10 to 20 years old
  • solvency 10 to 30%
  • a profit of 5% of the balance sheet or more
1.6% went bankrupt
2.4% stopped otherwise
95.9% still going

A further 0.1% 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 497,473 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% 1.0%
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 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
Filed annual accounts As filed with the NBB · 2025 against 2024 · 40 lines
Balance sheet Code20242025
Assets
Total assets20/58€612,585€397,670▼
Fixed assets21/28€608,712€384,167▼
Tangible fixed assets22/27€608,712€384,167▼
Land and buildings22€608,712€384,167▼
Current assets29/58€3,873€13,503▲
Amounts receivable within one year40/41€3,439€3,605▲
Trade receivables40€3,439€3,605▲
Cash at bank and in hand54/58€434€9,898▲
Equity and liabilities
Total equity and liabilities10/49€612,585€397,670▼
Equity10/15€4,045€118,445▲
Contributions10/11€6,200€6,200=
Reserves13€16,789€112,245▲
Non-distributable reserves130/1€1,860-
Reserves not available under the articles1311€1,860-
Distributable reserves133€14,929€112,245▲
Profit (loss) carried forward14-€18,944-
Amounts payable17/49€608,540€279,225▼
Amounts payable after more than one year17€577,224€251,092▼
Financial debts170/4€577,224€251,092▼
Amounts payable within one year42/48€31,316€28,132▼
Current portion of amounts payable after more than one year42€25,874€17,684▼
Trade debts44€2,441€3,121▲
Suppliers440/4€2,441€3,121▲
Taxes, remuneration and social security45-€4,361
Taxes450/3-€4,361
Other amounts payable47/48€3,001€2,966▼
Income statement Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€23,368€17,856▼
Other operating charges640/8€1,867€1,600▼
Gross operating margin9900€33,158€189,198▲
Operating profit (loss)9901€7,923€169,741▲
Financial charges65/66B€14,212€10,981▼
Recurring financial charges65€14,212€10,981▼
Profit (loss) for the period before taxes9903-€6,289€158,761▲
Income taxes67/77-€44,361
Profit (loss) for the period9904-€6,289€114,400▲
Profit (loss) for the period to be appropriated9905-€6,289€114,400▲
Appropriation of the result
Profit (loss) to be appropriated9906-€18,944€95,456▲
Profit (loss) brought forward from the previous period14P-€12,654-€18,944▼
Transfer to equity691/2-€95,456
To other reserves6921-€95,456

The notes to these accounts (8 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line20182019202020212022202320242025Change
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€7,606€7,606€7,829€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€13,973€15,166€17,436€25,556€21,035€35,116€33,158€189,198▲ 471%
Operating profit (loss)9901€5,981€7,213€8,076€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€696€612€8,993€3,277€6,364€13,126€14,212€10,981▼ 22.7%
Profit (loss) for the period before taxes9903€5,285€6,600-€917€7,101-€7,262-€2,099-€6,289€158,761-
Income taxes67/77€1,460€2,361€220€0-€265-€44,361-
Profit (loss) for the period9904€3,825€4,240-€1,137€7,101-€7,262-€2,364-€6,289€114,400-
Profit (loss) for the period to be appropriated9905€3,825€4,240-€1,137€7,101-€7,262-€2,364-€6,289€114,400-
Line20182019202020212022202320242025Change
Assets
Total assets20/58€215,215€213,712€583,302€550,443€597,266€585,187€612,585€397,670▼ 35.1%
Formation expenses20€0€0€0€0€0€0---
Fixed assets21/28€203,829€196,222€188,394€529,092€590,845€578,662€608,712€384,167▼ 36.9%
Tangible fixed assets22/27€203,829€196,222€188,394€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€11,387€17,490€394,908€21,351€6,421€6,525€3,873€13,503▲ 249%
Stocks and contracts in progress3--€372,025------
Amounts receivable within one year40/41€265€265€265€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€11,122€17,225€22,618€19,086€2,386€2,909€434€9,898▲ 2,180%
Equity and liabilities
Total equity and liabilities10/49€215,215€213,712€583,302€550,443€597,266€585,187€612,585€397,670▼ 35.1%
Equity10/15€21,744€25,984€24,847€19,960€12,698€10,334€4,045€118,445▲ 2,828%
Contributions10/11€6,200€6,200-€6,200€6,200€6,200€6,200€6,200=
Reserves13€12,549€16,789€16,789€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€2,995€2,995€1,859-€3,029-€10,291-€12,654-€18,944--
Amounts payable17/49€193,471€187,728€558,454€530,483€584,568€574,853€608,540€279,225▼ 54.1%
Amounts payable after more than one year17€51,436€43,108€372,922€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€142,035€144,620€179,745€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€0€1,975€3,102€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----
Line20182019202020212022202320242025Change
Profit (loss) for the period9904€3,825€4,240-€1,137€7,101-€7,262-€2,364-€6,289€114,400-
+ Depreciation and write-downs630€7,606€7,606€7,829€13,551€17,698€22,168€23,368€17,856▼ 23.6%
Operating cash flow (approximation)€11,431€11,846€6,692€20,652€10,436€19,805€17,079€132,256▲ 674%
Investment in fixed assets (approximation)-€0€0-€354,249-€79,452-€9,985-€53,418€206,688-
Change in cash-€6,103€5,393-€3,532-€16,700€523-€2,475€9,463-

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

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Latest 10 of 14 filings with the National Bank
Financial year Type Filed Reference
31-12-2025 micro format 31-08-2026 2026-00472349
31-12-2024 micro format 31-07-2025 2025-00341181
31-12-2023 micro format 30-07-2024 2024-00303838
31-12-2022 micro format 31-08-2023 2023-00390580
31-12-2021 micro format 30-08-2022 2022-20343577
31-12-2020 micro format 28-09-2021 2021-68700583
31-12-2019 micro format 29-09-2020 2020-56600355
31-12-2018 micro format 01-08-2019 2019-43000262
31-12-2017 micro format 30-08-2018 2018-54600464
31-12-2016 micro format 30-08-2017 2017-54800581

Show all 14 filings

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