Dildar
ActiveSummary
Dildar has been active since 2015 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €262,758 and a net result of €5,459. Equity is growing by about 23% per year across the filed financial years. Its solvency ranks better than 46% of 11,675 sector peers (NACE 71, financial year 2025). The computed 12-month bankruptcy probability is 0.3% (very low).
Overview
- Equity
- €262,758
- Profit
- €5,459
Why 86raises riskLatest accounts 68 days late; 3 of the last 3 latelowers riskLiquidity: current ratio 1.80, cash €161,655Sector: Architectural and engineering activities; technical testing and analysis (NACE 71)Equity €262,758 (50.2% of total assets)Show the evidence
Checked score
About 3 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
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 71, micro): better than 48% on solvency, 53% on liquidity, 32% on profitability and 45% on growth.
The bankruptcy probability was computed on 19-10-2026 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).
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Signals
This company filed its last 7 accounts on average 59 days after the deadline; the sector median (NACE 71) for financial year 2024 is 8 days before the deadline, and 34% of those companies filed late.
Searched, nothing found (2)
- Annual accounts filedfinancial year 2025 · micro…
- Weakest financial yearnet €5,459 ▼92.3%
- Annual accounts filedfinancial year 2024 · micro…
Financials · financial year 2025, micro format
2025 annual accounts filed late (68 days) Filed on 7 October 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00551908.
2021 to 2025, 5 financial years 2018 to 2025, 8 financial years
The operating result falls in 2025; 2025 is 90% below 2024 and is the lowest 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.
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
How much of each euro of turnover is left from operations (EBIT margin) and what the assets earn (return on assets).
The share of the company financed with its own means. The higher it is, the better it absorbs a shock.
Short-term assets per euro of short-term debt. Above 1 the short-term debts are covered.
Average staff in full-time equivalents (FTE).
Use the arrow keys on the chart for the figures per year.
Sector: the middle half of NACE 71, Architectural and engineering activities; technical testing and analysis: 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), Staff (FTE).
Peer companies
Historical observationOf the 6,049 companies that looked in July 2024 the way this one looks now, 0.4% went bankrupt within 24 months and 95.9% are still going.
- Small
- 10 to 20 years old
- solvency 30% or more
- a profit under 5% of the balance sheet
For this company itself Checked computes a bankruptcy probability of 0.3% 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 497,472 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| 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 6,049 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.
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Turnover70 | - | - | - | €637,999 | €4,856 | - | - | - | - |
| Non-recurring operating income76A | - | - | - | - | €95,892 | - | - | - | - |
| Goods, raw materials, services and sundry goods60/61 | - | - | - | €547,862 | €52,611 | - | - | - | - |
| Remuneration, social security and pensions62 | - | - | - | - | - | €75,542 | €133,421 | €106,914 | ▼ 19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €12,589 | €24,275 | €19,145 | €1,709 | €1,709 | €2,027 | €10,408 | €11,665 | ▲ 12.1% |
| Other operating charges640/8 | - | - | - | €3,768 | €1,663 | €481 | - | €2,758 | - |
| Gross operating margin9900 | €64,849 | €88,346 | €69,262 | €90,136 | €48,137 | €122,648 | €241,702 | €131,449 | ▼ 45.6% |
| Operating profit (loss)9901 | €11,313 | €20,087 | €22,517 | €84,659 | €44,765 | €44,598 | €97,873 | €10,113 | ▼ 89.7% |
| Financial income75/76B | - | - | - | - | €5 | €3,275 | - | €0 | - |
| Recurring financial income75 | €0 | €0 | €0 | - | €5 | €3,275 | - | €0 | - |
| Financial charges65/66B | - | - | - | €777 | €9,676 | €357 | €520 | €3,044 | ▲ 485% |
| Recurring financial charges65 | €1,624 | €7,781 | €10,757 | €777 | €9,676 | €357 | €520 | €3,044 | ▲ 485% |
| Profit (loss) for the period before taxes9903 | €9,688 | €12,306 | €11,760 | €83,883 | €35,094 | €47,516 | €97,353 | €7,069 | ▼ 92.7% |
| Income taxes67/77 | €3,890 | €0 | €3,088 | €5,506 | - | €28,178 | €26,529 | €1,610 | ▼ 93.9% |
| Profit (loss) for the period9904 | €5,798 | €12,306 | €8,672 | €78,376 | €35,094 | €19,338 | €70,824 | €5,459 | ▼ 92.3% |
| Profit (loss) for the period to be appropriated9905 | €5,798 | €12,306 | €8,672 | €78,376 | €35,094 | €19,338 | €70,824 | €5,459 | ▼ 92.3% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €79,719 | €549,318 | €506,239 | €215,211 | €195,913 | €359,706 | €441,806 | €523,636 | ▲ 18.5% |
| Formation expenses20 | €0 | €0 | €0 | - | - | - | - | - | - |
| Fixed assets21/28 | €36,988 | €495,283 | €479,678 | €174,897 | - | €8,107 | €94,081 | €82,416 | ▼ 12.4% |
| Intangible fixed assets21 | €0 | €0 | €0 | - | - | - | - | - | - |
| Tangible fixed assets22/27 | €36,988 | €495,283 | €479,678 | €174,897 | - | €8,107 | €94,081 | €82,416 | ▼ 12.4% |
| Land and buildings22 | - | - | - | €173,188 | - | - | - | - | - |
| Plant, machinery and equipment23 | - | - | - | - | - | - | €88,001 | €78,363 | ▼ 11.0% |
| Furniture and vehicles24 | - | - | - | €1,709 | - | €8,107 | €6,080 | €4,053 | ▼ 33.3% |
| Financial fixed assets28 | €0 | €0 | €0 | - | - | - | - | - | - |
| Current assets29/58 | €42,731 | €54,035 | €26,561 | €40,314 | €195,913 | €351,600 | €347,726 | €441,220 | ▲ 26.9% |
| Stocks and contracts in progress3 | €0 | €0 | €0 | - | - | - | €30,000 | €30,000 | = |
| Stocks30/36 | - | - | - | - | - | - | €30,000 | €30,000 | = |
| Amounts receivable within one year40/41 | €8,598 | €9,158 | €25,899 | €37,191 | €51,878 | €298,127 | €59,947 | €248,086 | ▲ 314% |
| Trade receivables40 | - | - | - | €12,494 | €17,832 | €179,030 | €17,102 | €182,957 | ▲ 970% |
| Other amounts receivable41 | - | - | - | €24,697 | €34,045 | €119,098 | €42,845 | €65,129 | ▲ 52.0% |
| Current investments50/53 | €0 | €0 | €0 | - | - | - | - | - | - |
| Cash at bank and in hand54/58 | €34,133 | €44,877 | €73 | €3,123 | €143,854 | €53,292 | €256,300 | €161,655 | ▼ 36.9% |
| Deferred charges and accrued income490/1 | - | - | - | - | €181 | €181 | €1,479 | €1,479 | = |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €79,719 | €549,318 | €506,239 | €215,211 | €195,913 | €359,706 | €441,806 | €523,636 | ▲ 18.5% |
| Equity10/15 | €30,489 | €48,995 | €57,667 | €136,043 | €171,137 | €190,475 | €257,299 | €262,758 | ▲ 2.1% |
| Contributions10/11 | €12,400 | €18,600 | - | €18,600 | €18,600 | €18,600 | €14,600 | €14,600 | = |
| Contributions outside capital11 | - | - | - | €18,600 | - | - | - | - | - |
| Other1109/19 | - | - | - | €18,600 | - | - | - | - | - |
| Reserves13 | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Non-distributable reserves130/1 | - | - | - | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Reserves not available under the articles1311 | - | - | - | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Profit (loss) carried forward14 | €16,229 | €28,535 | €37,207 | €115,583 | €150,677 | €170,015 | €240,839 | €246,298 | ▲ 2.3% |
| Amounts payable17/49 | €49,231 | €500,323 | €448,573 | €79,168 | €24,776 | €169,231 | €184,507 | €260,878 | ▲ 41.4% |
| Amounts payable after more than one year17 | €19,465 | €435,754 | €398,173 | - | - | - | €22,473 | €15,967 | ▼ 29.0% |
| Financial debts170/4 | - | - | - | - | - | - | €22,473 | €15,967 | ▼ 29.0% |
| Amounts payable within one year42/48 | €29,765 | €64,569 | €50,400 | €79,168 | €24,776 | €169,231 | €162,034 | €244,911 | ▲ 51.1% |
| Current portion of amounts payable after more than one year42 | - | - | - | €294 | - | - | €7,730 | €9,006 | ▲ 16.5% |
| Financial debts43 | - | - | - | €3,591 | - | - | - | - | - |
| Credit institutions430/8 | - | - | - | €3,591 | - | - | - | - | - |
| Trade debts44 | €12,142 | €18,764 | €2,499 | €16,837 | €19,776 | €142,453 | €115,781 | €70,522 | ▼ 39.1% |
| Suppliers440/4 | - | - | - | €16,837 | €19,776 | €142,453 | €115,781 | €70,522 | ▼ 39.1% |
| Taxes, remuneration and social security45 | - | - | - | €5,328 | - | €21,778 | €33,524 | €40,383 | ▲ 20.5% |
| Taxes450/3 | - | - | - | €2,436 | - | €5,380 | €31,909 | €17,523 | ▼ 45.1% |
| Remuneration and social security454/9 | - | - | - | €2,892 | - | €16,398 | €1,615 | €22,861 | ▲ 1,316% |
| Other amounts payable47/48 | - | - | - | €53,118 | €5,000 | €5,000 | €5,000 | €125,000 | ▲ 2,400% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €5,798 | €12,306 | €8,672 | €78,376 | €35,094 | €19,338 | €70,824 | €5,459 | ▼ 92.3% |
| + Depreciation and write-downs630 | €12,589 | €24,275 | €19,145 | €1,709 | €1,709 | €2,027 | €10,408 | €11,665 | ▲ 12.1% |
| Operating cash flow (approximation) | €18,387 | €36,582 | €27,817 | €80,085 | €36,804 | €21,365 | €81,233 | €17,124 | ▼ 78.9% |
| Investment in fixed assets (approximation) | - | -€482,570 | -€3,541 | €303,072 | - | - | -€96,382 | €0 | - |
| Change in cash | - | €10,744 | -€44,804 | €3,050 | €140,731 | -€90,562 | €203,008 | -€94,645 | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Filings with the National Bank (10)
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-12-2025 | micro format | 07-10-2026 | 2026-00551908 |
| 31-12-2024 | micro format | 06-10-2025 | 2025-00531201 |
| 31-12-2023 | micro format | 13-11-2024 | 2024-00600622 |
| 31-12-2022 | micro format | 30-09-2023 | 2023-00466059 |
| 31-12-2021 | micro format | 14-10-2022 | 2022-20461549 |
| 31-12-2020 | micro format | 10-07-2021 | 2021-34000134 |
| 31-12-2019 | micro format | 24-09-2020 | 2020-55300104 |
| 31-12-2018 | abbreviated format | 02-07-2019 | 2019-27600335 |
| 31-12-2017 | abbreviated format | 03-07-2018 | 2018-28600091 |
| 31-12-2016 | abbreviated format | 21-08-2017 | 2017-45900407 |
Similar companies · same sector, comparable size
Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.
Directors
Owners and capital
Owners
No owners or capital events in the accounts and acts we read.
History
Acts, filings and financial milestones
23-01
Gazette deed
Resignation: YAZICI Cebrail (director)Appointment: YAZICI Cebrail (director) · Amendment of the articles · Capital conversion13 facts ▸
- General meeting, “buitengewone algemene vergadering, eenparigheid van stemmen” (deed in Dutch)
- Amendment of the articles (2 times)
- Capital conversion, EUR, “Tweede besluit” (deed in Dutch)
- Registered office clause, “Kortrijkstraat 3,2140 Borgerhout (Antwerpen), Derde besluit” (deed in Dutch)
- Capital contribution
- Capital
- Power of attorney
- Other provision, “coördinatie statuten en neerlegging vennootschapsdossier, Zesde besluit” (deed in Dutch)
- Director resignation, YAZICI Cebrail (director)
- Director discharge, YAZICI Cebrail
- Director appointment, YAZICI Cebrail (director (not named in the articles))
- Other provision, “geen faillissement met mogelijk beroepsverbod” (deed in Dutch)
- +1 further fact in this act
Show earlier events
About the unread acts
Of the 4 Belgian Official Gazette deeds we know for this company, 1 has been read. The other 3 have not been read yet: what they contain is neither established nor disproved here.
Register details
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 18 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.
Check the withholding obligation If you pay this company for building or cleaning work, check before every payment whether you must withhold part of the invoice, with enterprise number 0636.799.159
Recognitions · licences · registrations
Food safety, FASFC
1 siteEnvironmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.
Sites & property
1 establishment unit
1 parcel
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 11312A0024/02B010 | Flanders | 124 m² | 1 · 124 m² | 10.5 m · 3 |
How the parcels are linked
Articles of association
What the company does
- PurposeThe activities the company may carry out under its articles.
- “De aan- en verkoop, groot- en kleinhandel, markthandel, in- en export, conditionering, fabricatie, assemblage van alle consumptiegoederen…” (deed in Dutch)
81 activities (deed in Dutch)
- De aan- en verkoop, groot- en kleinhandel, markthandel, in- en export, conditionering, fabricatie, assemblage van alle consumptiegoederen, halffabricaten en grondstoffen, meer in het bijzonder van alle voedingsmiddelen, zuivelproducten, vlees, vleeswaren, kip en gevogelte, vis, visconserven, producten van de brood-, banket- en suikerbakkerij, schoeisel, textielwaren en kleding, huishoudartikelen, meubileringartikelen, onderhoud en huishoudelijke uitrusting, kunst- en siervoorwerpen, fantasieartikelen, verlichtingsartikelen, radio-elektrisch materiaal, en tabak
- De klein- en groothandel in schoeisel en lederwaren
- De uitbating van een brood- en banketbakkerij
- Transport van goederen
- Organisatie van evenementen
- Verhuur materiaal, rollend materiaal
- Trainging personen
- Het slopen van gebouwen en andere bouwwerken
- Het ruimen van bouwterreinen
- Het grondverzet
- Het proefboren en boren
- Algemene bouwonderneming
- Het optrekken van de ruwbouw van gebouwen en de structuur van civieltechnische werken, inclusief het gieten van gewapend beton en het uitvoeren van metselwerken
- De algemene coördinatie van de werkzaamheden op de bouwwerf
- Het bouwen van individuele huizen
- Het optrekken van andere residentiële gebouwen en van kantoorgebouwen
- Het optrekken van gebouwen voor industrieel of commercieel gebruik of voor landbouwdoeleinden
- De dakbedekking en bouw van dakconstructies
- De gespecialiseerde bouwwerkzaamheden ten behoeve van diverse bouwwerken, waarvoor specifieke ervaring of een speciale uitrusting nodig is
- De elektrische installatie in gebouwen en andere bouwwerken
- Isolatiewerkzaamheden
- De installatie van verwarming, klimaatregeling en ventilatie
- De installatie in gebouwen en andere bouwwerken van waterleidingen, artikelen en apparaten voor sanitair gebruik, sprinklerinstallaties, gasaansluitingen en leidingen voor diverse gassen
- De overige bouwinstallatie
- Het stukadoors-, plafonneer-, cementeer- en alle andere pleisterwerk, het schrijnwerk van hout of van kunstwerk
- Het metaalschrijnwerk
- Het plaatsen van vloer- en wandtegels en mozaïek
- Het plaatsen van alle andere wand- en vloerbekledingen, inbegrepen van hout of andere materialen
- Het plaatsen van behang
- Het schilderen
- Het glaszetten
- De overige werkzaamheden in verband met afwerking van gebouwen
- In en uitvoer, plaatsen van ramen en deuren, dakwerken, dakbedekking
- De onderneming voor: het bouwen, herstellen en onderhouden van wegen
- Grondwerken
- Het optrekken van gebouwen, fabrieksschouwen, nijverheidsovens en andere soortgelijke werken
- Het bouwen van stellingen
- Het invoegen en reinigen van gevels
- Het uitvoeren van diverse land- en tuinbouwwerken en van werken in verband met de veeteelt voor rekening van derden
- Het optrekken van niet-metalen uiteenneembare paviljoenen en barakken
- Het steenhouwen
- Het bewerken, polijsten en plaatsen van marmer voor gebouwen
- Het vervaardigen en plaatsen van sierschouwen of andere versieringen van marmer of steen
- Het plaatsen van ramen, deuren en algemene schrijnwerkerij
- Het reinigen en ontsmetten van woongelegenheden, lokalen, meubels, stoffering en allerhande voorwerpen
- Het schoorsteenvegen
- Het aanleggen van speelpleinen, sportvelden, parken en tuinen
- Het snijden en snoeien van bomen
- Het plaatsen van keukens en timmerwerk
- De groothandel in bloemen en planten
- Tuinbouwbedrijf, aannemer tuinwerk
- Het tijdelijk ter beschikking stellen van interim personeel bij werkgevers, alle activiteiten in verband met het personeel, de werkgelegenheid en de arbeidsbemiddeling
- De coaching, de rekrutering en de selectie van personeel
- Elke activiteit die een rechtstreeks, onrechtstreeks of toebehorende band heeft met wat voorafgaat, zoals de organisatie van nabijheiddiensten, de outplacement, de vorming, de professionele begeleiding, de onderaanbesteding activiteiten in verschillende diensten, en zo voort
- De uitbating van een solarium, sauna, relax- en wellnesscentrum, schoonheidssalons, bodystyling en powerplate
- Het verlenen van verzorgingsmassages, van advies op het gebied van de schoonheidszorgen en de gezichtsverzorging
- Het verstrekken van dieetadvies, huidverzorging en epileren, diensten van manicure en pedicure
- Handelsbemiddeling in parfums, cosmetica, toiletartikelen en reinigingsmiddelen
- De groot- en kleinhandel in parfumerieën en cosmetica
- De tussenpersoon in de handel
- Het verschaffen van arbeidskrachten aan handels- en nijverheidsondernemingen
- Kapper en kapsalon
- Telecommunicatie
- Koerierdienst
- De groot- en kleinhandel in horecamaterialen
- De uitbating van restaurants, pita- en fast-food-zaken, snackbars, frituren, drankgelegenheden, spijshuizen, verbruikerssalons en dergelijke
- Verpakken van allerlei producten voor ondernemingen
- Laswerk, schoonmaak, toerisme, industriële schoonmaak
- De groot- en kleinhandel, import en export van auto-onderdelen, nieuwe en occasie personenwagens, bestelwagens, bussen en vrachtwagens
- Garagehouder, hersteller
- Herstellen van koetswerken van voertuigen
- De exploitatie van taxi's, de verhuur van personenauto's met chauffeur, overig vervoer van personen te land, goederenvervoer over de weg en verhuisdiensten
- Vertaaldiensten en tolken
- Administratiekantoor, secretariaatswerkzaamheden, behandeling van post, en in het algemeen alle activiteiten in verband met administratieve en zakelijke dienstverlening en bijstand aan derden
- Adviesbureau op het gebied van bedrijfsvoering en beheer, administratieve en sociale organisatie
- Public relations bureau
- Et domiciliëren van bedrijven
- Het ter beschikking stellen van een aangepaste bedrijfsruimte, aanbieden van een gemeenschappelijk dienstenpakket
- Advies en begeleiding door manager
- Het verlenen van hulp en bijstand aan en het begeleiden van personen en bedrijven in het kader van emigratie, immigratie en integratie
- Het organiseren van colloquia, seminaries, studiedagen en uitgeven van studies en rapporten, cursussen en adviezen met betrekking tot voorgaande
- DurationHow long the company exists; usually unlimited, so until it is dissolved.
- Unlimited
- Name clauseThe name the company operates under according to its articles.
- Dildar
- Registered office clauseThe region of the registered office; it decides among other things the language of official documents.
- “Vlaams Gewest, 2.Zetel” (deed in Dutch)
Who represents it, and how
- Who signsWho may bind the company towards others, for example by signing a contract.
- “Iedere bestuurder vertegenwoordigt de vennootschap jegens derden en in rechte als eiser of als verweerder. Hij kan bijzondere machten…”
- Board ruleHow the board is made up, meets and takes decisions.
- “8.1 Bestuursorgaan, niet-statutaire bestuurders herroepbaar ad nutum bij besluit algemene vergadering zonder recht op vergoeding” (deed in Dutch)
Meetings and financial year
- Annual meetingWhen the shareholders meet each year, among other things to approve the annual accounts.
- Third Monday of June at 18:00
Oversight and winding up
- Statutory auditorA statutory auditor is a registered auditor who checks the accounts; small companies need not have one. According to the deed, the legal criteria do not require one here.
- No statutory auditor