Droit et Devoir
ActiveDroit et Devoir has been active since 1996 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €40k. Equity is shrinking by ~24.2% per year across the filed fiscal years. Its solvency ranks better than 13% of 424 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is < 0.1% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability-
Solvency11=
Growth22=
Stability100
Bankruptcy probability, 12 months
< 0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €2k at 30 days only on tighter terms
Liquidity short (current ratio 0.85 against 0.85 in 2024), and 95.7% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Ten signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 85
Relative position
BE, all sectors
reference
Sector 85
lower
← fewer bankruptcies
more bankruptcies →
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 · 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
4.3%
Age of the figures
8 mo
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 13% of 424 sector peers (2025).
NBB · sector comparisonPosition among 424 sector peers
Solvency
better than 13%
← weakest
strongest →
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 10-07-2026, 21 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
21 d early
2024
15 d early
2023
28 d late
2022
24 d late
2021
30 d late
2020
25 d late
2019
69 d late
← before the deadline
after the deadline →
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.
Companies Code · seven monthsPosition in the running window
13-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, full schema
Turnover
€231k▼ 22.7%
2020 · €299k
2018: €339k
2020: €299k
2018 → 2021
EBIT margin
4.9%▼ 11.6pp
2020 · 16.5%
2018: 14.6%
2020: 16.5%
2018 → 2021
Net result
€0▼ 100%
2023 · €3k
2018: €14k
2019: €-38k
2020: €34k
2021: €-41k
2022: €-28k
2023: €3k
2018 → 2024
Working capital
€-109k▼ 2.8%
2024 · €-106k
2018: €-82k
2019: €-117k
2020: €27k
2021: €-150k
2022: €-186k
2023: €-126k
2024: €-106k
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Turnover€231k-
Equity€115k-€52k▼ 54.7%€48k▼ 8.7%€48k=€40k▼ 16.1%
Operating result€11k-€11k▲ 0.7%€35k▲ 209%€24k▼ 31.9%€23k▼ 2.5%
Net result€-41k-€-28k▲ 31.4%€3k€0▼ 100%
Result per fiscal year
Operating resultNet result
The operating result has fallen two years in a row; 2025 is 2% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €925k
Fixed assets
€321k▲ 4.0%
Current assets
€603k▲ 4.0%
Equity and liabilities €925k
Equity
€40k▼ 16.1%
Provisions
€159k▲ 38.3%
Debt
€726k▼ 0.1%
The debt ratio falls from 81.7% to 78.5%: debt falls faster than equity shrinks.
Key figures and ratios
EBITDA
€106k▲
2024 · €87k
Solvency
4.3%▼
2024 · 5.3%
Current ratio
0.85▲
2024 · 0.85
Quick ratio
0.79▼
2024 · 0.80
Debt / equity
18.19▲
2024 · 15.29
Interest coverage
3.39▲
2024 · 3.15
Debt
€726k▼
2024 · €727k
Debt ≤ 1 year
€712k▲
2024 · €686k
Debt > 1 year
€9k▼
2024 · €38k
Staff costs
€953k▼
2024 · €1.01M
Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.
Filed annual accounts
As filed with the NBB · 2025 against 2024
Balance sheet
Code20242025
Assets
Total assets20/58€890k€925k▲
Fixed assets21/28€309k€321k▲
Tangible fixed assets22/27€284k€296k▲
Land and buildings22€118k€112k▼
Plant, machinery and equipment23€117k€90k▼
Furniture and vehicles24€48k€94k▲
Financial fixed assets28€25k€25k=
Current assets29/58€580k€603k▲
Amounts receivable after more than one year29€250€250=
Other amounts receivable291€250€250=
Stocks and contracts in progress3€32k€38k▲
Stocks30/36€32k€38k▲
Amounts receivable within one year40/41€487k€520k▲
Trade receivables40€6k€13k▲
Other amounts receivable41€480k€507k▲
Cash at bank and in hand54/58€56k€37k▼
Deferred charges and accrued income490/1€5k€8k▲
Equity and liabilities
Total equity and liabilities10/49€890k€925k▲
Equity10/15€48k€40k▼
Reserves13€95k€95k=
Profit (loss) carried forward14€-55k€-55k=
Investment grants15€8k€0▼
Provisions and deferred taxes16€115k€159k▲
Amounts payable17/49€727k€726k▼
Amounts payable after more than one year17€38k€9k▼
Financial debts170/4€38k€9k▼
Amounts payable within one year42/48€686k€712k▲
Current portion of amounts payable after more than one year42€28k€30k▲
Financial debts43€50k€61k▲
Credit institutions430/8€50k€61k▲
Trade debts44€178k€227k▲
Suppliers440/4€178k€227k▲
Advances received on contracts in progress46€0-
Taxes, remuneration and social security45€301k€310k▲
Taxes450/3€31k€20k▼
Remuneration and social security454/9€270k€290k▲
Accrued charges and deferred income492/3€3k€5k▲
Income statement
Code20242025
Non-recurring operating income76A€50k€6k▼
Remuneration, social security and pensions62€1.01M€953k▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€63k€83k▲
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4€-21k€3k▲
Other operating charges640/8€58k€16k▼
Non-recurring operating charges66A€138k€3k▼
Gross operating margin9900€1.36M€1.13M▼
Operating profit (loss)9901€24k€23k▼
Financial income75/76B€4k€8k▲
Recurring financial income75€4k€8k▲
Financial charges65/66B€28k€31k▲
Recurring financial charges65€28k€31k▲
Profit (loss) for the period before taxes9903€0-
Profit (loss) for the period9904€0-
Profit (loss) for the period to be appropriated9905€0-
Appropriation of the result
Profit (loss) to be appropriated9906€-55k€-55k=
Profit (loss) brought forward from the previous period14P€-55k€-55k=
Social balance
Average headcount (FTE)908715.515.5=
The notes to these accounts (25 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
10-07
NBB filing
Annual accounts filed
fiscal year 2025 · full schema
2025
16-07
NBB filing
Annual accounts filed
fiscal year 2024 · full schema
2024
28-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 28 days late
2023
31-12
Financial
Back to profitnet €3k
Net result €3k after 2 loss-making years.
24-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 24 days late
2022
30-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 30 days late
2021
31-12
Financial
Weakest financial yearnet €-41k ▼219%
Net result drops to €-41k, the lowest in the series; recovery starts the following year.
25-08
NBB filing
Annual accounts filed
fiscal year 2020 · full schema · 25 days late
2020
31-12
Financial
Back to profitnet €34k
Net result €34k after one loss-making year.
08-10
NBB filing
Annual accounts filed
fiscal year 2019 · full schema · 69 days late
2019
29-08
NBB filing
Annual accounts filed
fiscal year 2018 · full schema · 29 days late
2018
15-10
NBB filing
Annual accounts filed
fiscal year 2017 · full schema · 76 days late
2017
29-09
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 60 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
no sitting director, no change since 2022
We have established no sitting directors for this company. We derive directors from published Gazette acts; while there are none, or none read, nothing appears here. That does not mean the company has none: the CBE keeps its own list of function holders, which we do not read.
19-12-2022
BRUYNINCKX Marielle Ghislaine: Resigned as Director
19-12-2022
COULON Mireille Léa: Resigned as Director
11-03-2019
HAELEWYCK Marie-Claire: Resigned as Director
28-07-2011
Samawi Mustapha: Resigned as Director
Location & real-estate footprint
Registered office, Mons · 3 establishment units since 1996
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Chemin de Bavay (H.) 1577022 MonsGround area
2,333 m²
Building footprint
280 m²
Volume, LiDAR
3,246 m³
3 parcels, Wallonia · tallest building 18.6 m, ±5 floors. Linked by address, not a title deed.
3 establishment units
Droit et Devoir
since 19962.163.185.320
Droit et Devoir
since 20152.245.423.997
Droit et Devoir
since 20152.245.424.096
3 parcels
Wallonia
3
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 53053D0218/00R064 | Wallonia | 1,579 m² | 1 · 145 m² | 18.6 m · 5 fl. |
| 53042C0055/00P000 | Wallonia | 621 m² | 1 · 51 m² | 11.3 m · 3 fl. |
| 53028B0175/00G002 | Wallonia | 133 m² | 1 · 83 m² | 10.8 m · 2 fl. |
Linked by address, not proof of ownership
Methodology
via registered seat: 1 · via establishment units: 2
3 of 3 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
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Of 3,006 companies in sector 85592 we hold annual accounts for 984. 672 are within a factor 10 of this equity.See the whole sector
Company data · Crossroads Bank
Identification
Legal formNon-profit association
Founded21-03-1996
Fiscal year end31-12
Activities, NACEBEL
85592Vocational training
Sources
Crossroads Bank for EnterprisesNational Bank · 20 filingsAddress and cadastre registers
Data from official sources, last processed on 13-09-2026. Scores and ratios are computed by Checked and are not a credit decision.
Contact details
1 entryWebsite:www.droitetdevoir.com