DUPO
InactiveSignals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Latest accounts filed on time
The financial year that closed on 30-06-2025 was due by 31-01-2026 and was filed on 28-01-2026, 3 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
3 d early
2024
1 d early
2023
2 d early
2022
on the day
2021
on the day
2020
1 d late
2019
28 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 5 days before the deadline; the sector median for financial year 2024 is 3 days before the deadline, and 39% of the sector filed late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 30-06-2026 and is due by 31-01-2027. Nothing is late today. Usually files around 30 January (5 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
30-06-2026 close01-10-2026 today31-01-2027 deadline
History
Go further with this company
What became of the directors' other companies?Supplier due diligence Who ran this company, and where was it based, on a date before the end?Company as of a date How is the Wholesale of solid, liquid and gaseous fuels and related products sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2025, abbreviated schema
Equity
€573,824▼ 0.5%
2024 · €576,661
Total assets
€587,717▼ 29.1%
2024 · €829,044
Net result
-€2,838
2024 · €125,705
Working capital
€575,335▲ 0.3%
2024 · €573,476
Trend over the years
In euros
In per cent
Ratio
In euros
No line ticked in this group.
In per cent
No line ticked in this group.
Ratio
No line ticked in this group.
Untick a line to hide it. Point at a year (or use the arrow keys on the chart) for the exact figures; the table below gives them all.Sector: the middle half (P25 to P75) of NACE 46, Wholesale trade, each year against the same schema; no band under 30 filings. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result€165,507€200,413▲ 21.1%€180,992▼ 9.7%€166,433▼ 8.0%€6,856▼ 95.9%
Net result€108,950above the sector's middle half▲ 138,161%€133,742within the sector's middle half▲ 22.8%€124,879within the sector's middle half▼ 6.6%€125,705within the sector's middle half▲ 0.7%-€2,838below the sector's middle half
Equity€246,335above the sector's middle half▲ 79.3%€380,077within the sector's middle half▲ 54.3%€504,956within the sector's middle half▲ 32.9%€576,661within the sector's middle half▲ 14.2%€573,824within the sector's middle half▼ 0.5%
Total assets€589,792above the sector's middle half▲ 48.8%€562,738below the sector's middle half▼ 4.6%€612,443within the sector's middle half▲ 8.8%€829,044within the sector's middle half▲ 35.4%€587,717within the sector's middle half▼ 29.1%
Debt€343,457▲ 32.6%€182,661▼ 46.8%€107,488▼ 41.2%€252,383▲ 135%€13,893▼ 94.5%
Working capital€226,222above the sector's middle half▲ 64.6%€365,936within the sector's middle half▲ 61.8%€497,670within the sector's middle half▲ 36.0%€573,476within the sector's middle half▲ 15.2%€575,335within the sector's middle half▲ 0.3%
Solvency41.8%within the sector's middle half▲ 7.1pp67.5%above the sector's middle half▲ 25.8pp82.4%above the sector's middle half▲ 14.9pp69.6%above the sector's middle half▼ 12.9pp97.6%above the sector's middle half▲ 28.1pp
Current ratio1.66within the sector's middle half▲ 0.083.00above the sector's middle half▲ 1.345.63above the sector's middle half▲ 2.633.27within the sector's middle half▼ 2.3651.50above the sector's middle half▲ 48.23
Return on assets (ROA)18.5%above the sector's middle half▲ 18.5pp23.8%above the sector's middle half▲ 5.3pp20.4%above the sector's middle half▼ 3.4pp15.2%above the sector's middle half▼ 5.2pp-0.5%below the sector's middle half▼ 15.6pp
above
within
below
the middle half (P25 to P75) of NACE 46, Wholesale trade, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result has fallen three years in a row; 2025 is 96% below 2024 and is the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €587,717
Fixed assets
€989 ▼ 68.9%
Current assets
€586,728 ▼ 29.0%
Equity and liabilities €587,717
Equity
€573,824 ▼ 0.5%
Debt
€13,893 ▼ 94.5%
Debt's share of the balance-sheet total falls from 30.4% to 2.4%. Equity and debt are lower.
Key figures and ratios
EBITDA
€9,051▼
2024 · €168,629
Cash flow
-€642▼
2024 · €127,901
Debt to equity
0.02▼
2024 · 0.44
ROE
-0.5%▼
2024 · 21.8%
Interest coverage
7.24▼
2024 · 35.13
Debt ≤ 1 year
€11,393▼
2024 · €252,383
Income taxes
€11,531▼
2024 · €36,590
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | €9,308 | - | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €6,500 | €5,971 | €5,856 | €2,196 | €2,196 | = |
| Other operating charges640/8 | - | €2,023 | €16,553 | €1,096 | €55,718 | ▲ 4,982% |
| Gross operating margin9900 | €174,250 | €208,406 | €203,401 | €169,725 | €64,769 | ▼ 61.8% |
| Operating profit (loss)9901 | €165,507 | €200,413 | €180,992 | €166,433 | €6,856 | ▼ 95.9% |
| Financial income75/76B | - | €78 | - | €663 | €3,087 | ▲ 366% |
| Recurring financial income75 | - | €78 | - | €663 | €3,087 | ▲ 366% |
| Financial charges65/66B | - | €4,881 | €4,996 | €4,801 | €1,250 | ▼ 74.0% |
| Recurring financial charges65 | €12,651 | €4,881 | €4,996 | €4,801 | €1,250 | ▼ 74.0% |
| Profit (loss) for the period before taxes9903 | €152,856 | €195,610 | €175,997 | €162,295 | €8,693 | ▼ 94.6% |
| Income taxes67/77 | €43,906 | €61,867 | €51,118 | €36,590 | €11,531 | ▼ 68.5% |
| Profit (loss) for the period9904 | €108,950 | €133,742 | €124,879 | €125,705 | -€2,838 | ▼ 102% |
| Profit (loss) for the period to be appropriated9905 | €108,950 | €133,742 | €124,879 | €125,705 | -€2,838 | ▼ 102% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €589,792 | €562,738 | €612,443 | €829,044 | €587,717 | ▼ 29.1% |
| Fixed assets21/28 | €20,113 | €14,142 | €7,286 | €3,185 | €989 | ▼ 68.9% |
| Tangible fixed assets22/27 | €19,113 | €13,142 | €7,286 | €3,185 | €989 | ▼ 68.9% |
| Land and buildings22 | - | €1,849 | - | - | - | - |
| Plant, machinery and equipment23 | - | €4,992 | €2,931 | €2,515 | €797 | ▼ 68.3% |
| Furniture and vehicles24 | - | €6,300 | €4,355 | €670 | €192 | ▼ 71.4% |
| Financial fixed assets28 | €1,000 | €1,000 | - | - | - | - |
| Current assets29/58 | €569,680 | €548,597 | €605,157 | €825,859 | €586,728 | ▼ 29.0% |
| Stocks and contracts in progress3 | €151,913 | €224,646 | €181,859 | - | - | - |
| Stocks30/36 | - | €224,646 | €181,859 | - | - | - |
| Amounts receivable within one year40/41 | €60,497 | €28,073 | €34,168 | €157,620 | €98,271 | ▼ 37.7% |
| Trade receivables40 | - | €28,073 | €28,791 | €157,620 | €96,000 | ▼ 39.1% |
| Other amounts receivable41 | - | - | €5,378 | - | €2,271 | - |
| Cash at bank and in hand54/58 | €355,365 | €295,878 | €389,130 | €668,240 | €488,457 | ▼ 26.9% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €589,792 | €562,738 | €612,443 | €829,044 | €587,717 | ▼ 29.1% |
| Equity10/15 | €246,335 | €380,077 | €504,956 | €576,661 | €573,824 | ▼ 0.5% |
| Contributions10/11 | - | €74,000 | €74,000 | €20,000 | €20,000 | = |
| Reserves13 | €166,103 | €306,077 | €430,956 | €556,661 | €556,661 | = |
| Non-distributable reserves130/1 | - | €5,201 | €5,201 | €5,201 | - | - |
| Reserves not available under the articles1311 | - | €5,201 | €5,201 | €5,201 | - | - |
| Distributable reserves133 | - | €300,876 | €425,755 | €551,460 | €556,661 | ▲ 0.9% |
| Profit (loss) carried forward14 | €6,231 | - | - | - | -€2,838 | - |
| Amounts payable17/49 | €343,457 | €182,661 | €107,488 | €252,383 | €13,893 | ▼ 94.5% |
| Amounts payable within one year42/48 | €343,457 | €182,661 | €107,488 | €252,383 | €11,393 | ▼ 95.5% |
| Trade debts44 | €295,142 | €115,171 | €63,218 | €149,787 | - | - |
| Suppliers440/4 | - | €115,171 | €63,218 | €149,787 | - | - |
| Advances received on contracts in progress46 | - | - | €20,000 | - | - | - |
| Taxes, remuneration and social security45 | - | €67,490 | €24,270 | €45,816 | €11,393 | ▼ 75.1% |
| Taxes450/3 | - | €67,490 | €24,270 | €45,816 | €11,393 | ▼ 75.1% |
| Other amounts payable47/48 | - | - | - | €56,781 | - | - |
| Accrued charges and deferred income492/3 | - | - | - | - | €2,500 | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €108,950 | €133,742 | €124,879 | €125,705 | -€2,838 | ▼ 102% |
| + Depreciation and write-downs630 | €6,500 | €5,971 | €5,856 | €2,196 | €2,196 | = |
| Operating cash flow (approximation) | €115,450 | €139,713 | €130,734 | €127,901 | -€642 | ▼ 101% |
| Investment in fixed assets (approximation) | - | €0 | €1,000 | €1,905 | €0 | ▼ 100% |
| Change in cash | - | -€59,487 | €93,252 | €279,110 | -€179,783 | ▼ 164% |
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
04-08
State Gazette act
Restructuring · End & cessationResignations: GABY-CONSULTING, Gabriëls Stefaan and 2 others · Permanent representative: Gabriëls Kristof · Merger23 facts ▸
State Gazette act
Restructuring · End & cessation
Resignations: GABY-CONSULTING, Gabriëls Stefaan and 2 others · Permanent representative: Gabriëls Kristof · Merger23 facts ▸
- General meeting, 25-06-2026
- Other statement, EERSTE BESLUIT - KENNISNAME EN BESPREKING FUSIEVOORSTEL, EERSTE BESLUIT
- Merger, met fusie door overneming gelijkgestelde verrichting (geruisloze fusie), 13-03-2026
- Dissolution, merger, met fusie door overneming gelijkgestelde verrichting (geruisloze fusie)
- Shareholding, GABRIELS & CO
- Other statement, geen nieuwe aandelen in overnemende vennootschap, overnemende vennootschap houdster van alle aandelen van overgenomen vennootschap
- Share cancellation, intrekking en vernietiging van aandelen van overgenomen vennootschap, artikel 3:77 §4
- Other statement, VASTSTELLING VAN DE EIGENDOMSOVERGANG VAN HET VERMOGEN, voorzitter verzoekt notaris eigendomsovergang vast te stellen en akte te verlenen van samenvattende omsc…
- Other statement, Bijzondere omschrijving van goederen waarvoor bijzondere publiciteitsvereisten gelden
- Other statement, VERWERKING VAN DE VERMOGENSOVERGANG IN DE BOEKHOUDING VAN DE OVERNEMENDE VENNOOTSCHAP, (...)
- Other statement, DERDE BESLUIT - (Eventuele) WIJZIGING STATUTEN (ingevolge de fusie) VAN DE OVERNEMENDE VENNOOTSCHAP, (...)
- Other statement, heden, VIERDE BESLUIT - VASTSTELLING VAN DE VERDWIJNING VAN DE OVERGENOMEN VENNOOTSCHAP
- +11 further facts in this act
23-03
State Gazette act
RestructuringPermanent representative: Kristof Gabriëls · Merger · Accounting effect7 facts ▸
State Gazette act
Restructuring
Permanent representative: Kristof Gabriëls · Merger · Accounting effect7 facts ▸
- Merger, fusion by absorption, none
- Accounting effect, 01/01/2026
- Net-asset statement, 31/12/2025
- Permanent representative, Kristof Gabriëls
- Fiscal neutrality, Article 211 WIB92
- Real estate statement, no real estate or real rights
- Shareholding, 100%
28-01
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema
2025
30-06
Financial
Weakest financial yearnet -€2,838
Net result drops to -€2,838, the lowest in the series.
30-06
Financial
Liquidity times 16current ratio 51.50
Current ratio from 3.27 to 51.50; short-term debt falls from €252,383 to €11,393.
30-01
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema
2024
29-01
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
2023
30-06
Financial
Equity above €500,000Eq €504,956 ▲32.9%
5 profitable years in a row build equity to €504,956.
31-01
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
30-06
Financial
Highest result since 2019net €133,742 ▲22.8%
Operating result €200,413, net result €133,742, both a record.
31-01
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
30-06
Financial
Equity above €200,000Eq €246,335 ▲79.3%
3 profitable years in a row build equity to €246,335.
Show earlier events
01-02
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 1 day late
2020
03-01
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
24-01
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2017
12-12
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2016
14-12
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
2 of 5 acts read
About the unread acts
Of the 5 Belgian State Gazette acts we know for this company, 2 have been read. The other 3 have not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
no sitting director, last change in 2026
We have established no sitting directors for this company in the Gazette acts read. See the function holders in the CBE →
Location & real-estate footprint
Registered office, Aalst
Ground area
1.2 ha
Building footprint
908 m²
Volume, LiDAR
6,333 m³
Parcel 41029B0278/00E000, Flanders · tallest building 7.9 m, ±2 floors. Linked by address, not a title deed.
9
companies at this address
See who is registered here
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 41029B0278/00E000 | Flanders | 1.2 ha | 1 · 908 m² | 7.9 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Mandate history
4 people since 2026, 0 in office
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| Gabriëls Ignace |
|
| Gabriëls Stefaan |
|
| Gabriëls Yves |
|
| GABY-CONSULTING |
|
Articles of association
Purpose
1. De klein- en groothandel, in- en uitvoer van koolwaterstoffen... [full text omitted for brevity but captured in value]
Structure & network
Owners and holdings
1 ownerChain of control
Highest known parent: GABY - CONSULTING. The sources do not say who stands above it.
Owners 1
-
100%
Holdings 0
No holding stated in the accounts, acts or LEI register we read.
According to the annual accounts of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.
Acquisitions and mergers
1 transactionTaken over by:GABRIELS & CO
Capital and shareholders
Shareholders according to the acts
Stated in the act
act of 04-08-2026 ↗
- GABRIELS & CO (BE 0447.725.175) all shares
The Belgian State Gazette names shareholders only when an act mentions them; the share register itself is not published.
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Of 838 companies in this sector we hold annual accounts for 474. 359 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Company details
Identification
Legal formPrivate limited company
Founded25-11-1999
Fiscal year end30-06
Activities, NACEBEL 2025
46810Wholesale of solid, liquid and gaseous fuels and related products
47781Retail sale of solid, liquid and gaseous fuels, excluding motor fuels
E-invoicing
Reachable via Peppol
Peppol ID
0208:0467688666
Registered
16-09-2025
The company is no longer active; its Peppol card can remain until its access point withdraws it.
Register as of 1 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.