DIKA CONSULTING
InactiveDIKA CONSULTING was declared bankrupt on 30-11-2023 (Tribunal de l’entreprise de Liège, division Namur); the bankruptcy was closed for insufficient assets by judgment of 19-03-2025, published in the Belgian State Gazette on 24-03-2025.
Summary
Inactive; last annual accounts for fiscal year 2022.
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 30-09-2023, 3 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 · 10 filingsPosition against the passed deadline
30-09-2023 close30-04-2024 deadline28-09-2026 today
neutral · Filed after the deadline
The financial year that closed on 30-09-2022 was due by 30-04-2023 and was filed on 10-05-2023, 10 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
not filed
2024
not filed
2023
not filed
2022
10 d late
2021
60 d late
2020
403 d late
2019
15 d late
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 4 accounts on average 122 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 (1)
History
Financials · fiscal year 2022, micro schema
Turnover
€81,605▼ 23.9%
2021 · €107,190
EBIT margin
3.2%▼ 7.6pp
2021 · 10.9%
Net result
€321▼ 96.9%
2021 · €10,307
Working capital
-€5,201▲ 3.5%
2021 · -€5,388
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
Line20182019202020212022
Turnover€112,492-€83,739▼ 25.6%€84,388▲ 0.8%€107,190▲ 27.0%€81,605▼ 23.9%
Operating result€5,597--€9,857€4,852€11,662▲ 140%€2,649▼ 77.3%
Net result€833--€15,078€3,151€10,307▲ 227%€321▼ 96.9%
EBIT margin5.0%--11.8%▼ 16.7pp5.7%▲ 17.5pp10.9%▲ 5.1pp3.2%▼ 7.6pp
Equity€21,608-€6,530▼ 69.8%€9,681▲ 48.3%€19,988▲ 106%€20,309▲ 1.6%
Total assets€82,865-€73,759▼ 11.0%€73,082▼ 0.9%€64,935▼ 11.1%€48,298▼ 25.6%
Debt€61,257-€67,229▲ 9.7%€63,401▼ 5.7%€44,947▼ 29.1%€27,989▼ 37.7%
Working capital-€11,518--€22,656▼ 96.7%-€5,158▲ 77.2%-€5,388▼ 4.5%-€5,201▲ 3.5%
Result per fiscal year
Operating resultNet result
The operating result falls in 2022; 2022 is 77% below 2021.
Balance-sheet composition
2022 in colour, 2021 as the grey bar beneath
Assets €48,298
Fixed assets
€35,062 ▼ 21.5%
Current assets
€13,236 ▼ 34.6%
Equity and liabilities €48,298
Equity
€20,309 ▲ 1.6%
Debt
€27,989 ▼ 37.7%
Debt's share of the balance-sheet total falls from 69.2% to 58.0%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€12,063▼
2021 · €20,585
Cash flow
€9,735▼
2021 · €19,230
Current ratio
0.72▼
2021 · 0.79
Debt to equity
1.38▼
2021 · 2.25
ROE
1.6%▼
2021 · 51.6%
ROA
0.7%▼
2021 · 15.9%
Interest coverage
7.94▼
2021 · 15.19
Debt ≤ 1 year
€18,437▼
2021 · €25,630
Debt > 1 year
€9,552▼
2021 · €19,317
Income taxes
€808
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 | 2022 | Change |
|---|---|---|---|---|---|---|
| Turnover70 | €112,492 | €83,739 | €84,388 | €107,190 | €81,605 | ▼ 23.9% |
| Goods, raw materials, services and sundry goods60/61 | - | - | €66,195 | €91,278 | €67,945 | ▼ 25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €18,401 | €18,026 | €14,347 | €8,923 | €9,414 | ▲ 5.5% |
| Other operating charges640/8 | - | - | €3,340 | €2,015 | €1,597 | ▼ 20.7% |
| Gross operating margin9900 | €26,426 | €9,122 | €22,539 | €22,600 | €13,660 | ▼ 39.6% |
| Operating profit (loss)9901 | €5,597 | -€9,857 | €4,852 | €11,662 | €2,649 | ▼ 77.3% |
| Financial charges65/66B | - | - | €1,701 | €1,355 | €1,520 | ▲ 12.2% |
| Recurring financial charges65 | €1,685 | €3,697 | €1,701 | €1,355 | €1,520 | ▲ 12.2% |
| Profit (loss) for the period before taxes9903 | €3,912 | -€13,554 | €3,151 | €10,307 | €1,129 | ▼ 89.0% |
| Income taxes67/77 | €3,079 | €1,524 | - | - | €808 | - |
| Profit (loss) for the period9904 | €833 | -€15,078 | €3,151 | €10,307 | €321 | ▼ 96.9% |
| Profit (loss) for the period to be appropriated9905 | €833 | -€15,078 | €3,151 | €10,307 | €321 | ▼ 96.9% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €82,865 | €73,759 | €73,082 | €64,935 | €48,298 | ▼ 25.6% |
| Fixed assets21/28 | €66,784 | €64,383 | €50,036 | €44,693 | €35,062 | ▼ 21.5% |
| Tangible fixed assets22/27 | €60,584 | €58,183 | €43,836 | €38,493 | €28,862 | ▼ 25.0% |
| Land and buildings22 | - | - | €39,476 | €33,214 | €26,952 | ▼ 18.9% |
| Furniture and vehicles24 | - | - | €4,360 | €5,279 | €1,910 | ▼ 63.8% |
| Financial fixed assets28 | €6,200 | €6,200 | €6,200 | €6,200 | €6,200 | = |
| Current assets29/58 | €16,081 | €9,376 | €23,046 | €20,242 | €13,236 | ▼ 34.6% |
| Amounts receivable within one year40/41 | €8,651 | €3,296 | €2,234 | €4,056 | €11,056 | ▲ 173% |
| Trade receivables40 | - | - | €2,164 | €3,909 | €1,729 | ▼ 55.8% |
| Other amounts receivable41 | - | - | €70 | €147 | €9,327 | ▲ 6,245% |
| Cash at bank and in hand54/58 | €3,075 | €1,725 | €12,747 | €15,372 | €2,180 | ▼ 85.8% |
| Deferred charges and accrued income490/1 | - | - | €8,065 | €814 | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €82,865 | €73,759 | €73,082 | €64,935 | €48,298 | ▼ 25.6% |
| Equity10/15 | €21,608 | €6,530 | €9,681 | €19,988 | €20,309 | ▲ 1.6% |
| Contributions10/11 | €18,600 | €18,600 | €18,600 | €18,600 | €18,600 | = |
| Capital10 | - | - | €18,600 | €18,600 | €18,600 | = |
| Issued capital100 | - | - | €18,600 | €18,600 | €18,600 | = |
| Profit (loss) carried forward14 | €3,008 | -€12,070 | -€8,919 | €1,388 | €1,709 | ▲ 23.1% |
| Amounts payable17/49 | €61,257 | €67,229 | €63,401 | €44,947 | €27,989 | ▼ 37.7% |
| Amounts payable after more than one year17 | €33,658 | €35,197 | €35,197 | €19,317 | €9,552 | ▼ 50.6% |
| Financial debts170/4 | - | - | €35,197 | €19,317 | €9,552 | ▼ 50.6% |
| Amounts payable within one year42/48 | €27,599 | €32,032 | €28,204 | €25,630 | €18,437 | ▼ 28.1% |
| Financial debts43 | - | - | €11,260 | €6,937 | €5,417 | ▼ 21.9% |
| Other loans439 | - | - | €11,260 | €6,937 | €5,417 | ▼ 21.9% |
| Trade debts44 | €6,823 | €12,627 | €7,151 | €16,830 | €13,020 | ▼ 22.6% |
| Suppliers440/4 | - | - | €7,151 | €16,830 | €13,020 | ▼ 22.6% |
| Taxes, remuneration and social security45 | - | - | €5,635 | - | - | - |
| Taxes450/3 | - | - | €5,635 | - | - | - |
| Other amounts payable47/48 | - | - | €4,158 | €1,863 | - | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €833 | -€15,078 | €3,151 | €10,307 | €321 | ▼ 96.9% |
| + Depreciation and write-downs630 | €18,401 | €18,026 | €14,347 | €8,923 | €9,414 | ▲ 5.5% |
| Operating cash flow (approximation) | €19,234 | €2,948 | €17,498 | €19,230 | €9,735 | ▼ 49.4% |
| Investment in fixed assets (approximation) | - | -€15,625 | €0 | -€3,580 | €217 | ▲ 106% |
| Change in cash | - | -€1,350 | €11,022 | €2,625 | -€13,192 | ▼ 603% |
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
2025
24-03
Bankruptcy
Bankruptcy closure (insufficient assets)
Tribunal de l’entreprise de Liège, division Namur · event 19-03-2025
2023
07-12
Bankruptcy
Opening
Tribunal de l’entreprise de Liège, division Namur · event 30-11-2023
10-05
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 10 days late
2022
29-06
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 60 days late
07-06
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 403 days late
2021
30-09
Financial
Highest result since 2018net €10,307 ▲227%
Operating result €11,662, net result €10,307, both a record.
2020
30-09
Financial
Back to profitnet €3,151
Net result €3,151 after one loss-making year.
15-05
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 15 days late
2019
30-09
Financial
Weakest financial yearnet -€15,078
Net result drops to -€15,078, the lowest in the series.
13-05
NBB filing
Annual accounts filed
fiscal year 2018 · full schema · 13 days late
2018
07-05
NBB filing
Annual accounts filed
fiscal year 2017 · full schema · 7 days late
2017
29-03
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
Show earlier events
2016
21-03
NBB filing
Annual accounts filed
fiscal year 2015 · full schema
2015
04-05
NBB filing
Annual accounts filed
fiscal year 2014 · full schema · 4 days late
2014
21-05
NBB filing
Annual accounts filed
fiscal year 2013 · full schema · 21 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.
Have them read with priority
Sign in to place this company at the front of the reading queue.
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 | OLIVIER GRAVY CHAUSSEE DE DINANT 1060,
5100 04 WEPION |
30-11-2023 → 19-03-2025 |