GUIDO DEVILLE
ActiveFinancials · financial year 2024, micro format
2025 annual accounts not yet filed, deadline passed on 31 July 2026 The financial year closed on 31 December 2025. The accounts are due at the latest 7 months after the close (Companies Code art. 3:10). Source: NBB filings, as of 5 November 2026.
Annual accounts 2024 filed on 28-05-2025 PDF all 21 filings
Equity
€275,249▼ 4.4%
2023 · €287,954
Total assets
€282,834▼ 3.1%
2023 · €291,766
Net result
-€12,705▼ 0.2%
2023 · -€12,685
Working capital
€280,249▼ 2.7%
2023 · €287,954
Multi-year overview
2018 to 2024, 7 financial yearsOperating result
-€12,693
▲ 1.8%
2024
20182024
Net result
-€12,705
▼ 0.2%
2024
lowest quarter of the sector
20182024
Equity
€275,249
▼ 4.4%
2024
highest quarter of the sector
20182024
Total assets
€282,834
▼ 3.1%
2024
middle half of the sector
20182024
Debt
€2,585
▼ 32.2%
2024
20182024
Working capital
€280,249
▼ 2.7%
2024
highest quarter of the sector
20182024
Solvency
97.3%
▼ 1.4pp
2024
highest quarter of the sector
20182024
Current ratio
no figure
2024
20182024
Return on assets (ROA)
-4.5%
▼ 0.1pp
2024
lowest quarter of the sector
20182024
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line2018201920202021202220232024
Operating result-€20,207--€15,618▲ 22.7%€14,280-€12,505€1,840-€12,920-€12,693▲ 1.8%
Net result-€19,712--€15,501▲ 21.4%€14,402within the sector's middle half-€12,923below the sector's middle half-€10,150below the sector's middle half▲ 21.5%-€12,685below the sector's middle half▼ 25.0%-€12,705below the sector's middle half▼ 0.2%
Equity€324,811-€309,311▼ 4.8%€323,713above the sector's middle half▲ 4.7%€310,789above the sector's middle half▼ 4.0%€300,639above the sector's middle half▼ 3.3%€287,954above the sector's middle half▼ 4.2%€275,249above the sector's middle half▼ 4.4%
Total assets€331,273-€315,285▼ 4.8%€345,121within the sector's middle half▲ 9.5%€315,991within the sector's middle half▼ 8.4%€306,193within the sector's middle half▼ 3.1%€291,766within the sector's middle half▼ 4.7%€282,834within the sector's middle half▼ 3.1%
Debt€6,461-€5,974▼ 7.5%€21,409▲ 258%€5,202▼ 75.7%€5,554▲ 6.8%€3,812▼ 31.4%€2,585▼ 32.2%
Working capital€324,811-€309,311▼ 4.8%€323,713above the sector's middle half▲ 4.7%€310,789above the sector's middle half▼ 4.0%€300,639above the sector's middle half▼ 3.3%€287,954above the sector's middle half▼ 4.2%€280,249above the sector's middle half▼ 2.7%
Solvency98.0%-98.1%▲ 0.1pp93.8%above the sector's middle half▼ 4.3pp98.4%above the sector's middle half▲ 4.6pp98.2%above the sector's middle half▼ 0.2pp98.7%above the sector's middle half▲ 0.5pp97.3%above the sector's middle half▼ 1.4pp
Current ratio51.27-52.78▲ 1.5116.12above the sector's middle half▼ 36.6660.75above the sector's middle half▲ 44.6355.13above the sector's middle half▼ 5.6276.55above the sector's middle half▲ 21.42
Return on assets (ROA)-6.0%--4.9%▲ 1.0pp4.2%within the sector's middle half▲ 9.1pp-4.1%below the sector's middle half▼ 8.3pp-3.3%below the sector's middle half▲ 0.8pp-4.3%below the sector's middle half▼ 1.0pp-4.5%below the sector's middle half▼ 0.1pp
above
within
below
The sector band is the middle half of the companies in Legal and accounting activities (NACE 69). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
The operating result for 2024 is a loss of €12,693, smaller than the loss of €12,920 in 2023.
Turnover and EBIT margin are not published. The micro format does not require them.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Equity and liabilities €282,834
Equity
€275,249 ▼ 4.4%
Provisions
€5,000
Debt
€2,585 ▼ 32.2%
Debt's share of the balance-sheet total falls from 1.3% to 0.9%. Equity and debt are lower.
Key figures and ratios
Debt to equity
0.01▼
2023 · 0.01
ROE
-4.6%▼
2023 · -4.4%
Debt ≤ 1 year
€2,585▼
2023 · €3,812
A ratio outside any meaningful range has been withheld (balance sheet total €282,834, equity €275,249).
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 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | - | €8,717 | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €330 | - | - | - | - | - | - | - |
| Provisions for liabilities and charges: additions (uses and reversals)635/8 | - | - | - | - | - | - | €5,000 | - |
| Other operating charges640/8 | - | - | €782 | €2,001 | €644 | €4,111 | €1,012 | ▼ 75.4% |
| Gross operating margin9900 | -€19,283 | -€14,837 | €15,063 | -€10,504 | €2,484 | -€8,809 | -€6,680 | ▲ 24.2% |
| Operating profit (loss)9901 | -€20,207 | -€15,618 | €14,280 | -€12,505 | €1,840 | -€12,920 | -€12,693 | ▲ 1.8% |
| Financial income75/76B | - | - | €319 | - | - | - | - | - |
| Recurring financial income75 | €1,135 | €376 | €319 | - | - | - | - | - |
| Financial charges65/66B | - | - | €20 | €121 | €14 | €13 | €12 | ▼ 9.5% |
| Recurring financial charges65 | €105 | €34 | €20 | €121 | €14 | €13 | €12 | ▼ 9.5% |
| Profit (loss) for the period before taxes9903 | -€19,177 | -€15,276 | €14,579 | -€12,626 | €1,826 | -€12,933 | -€12,705 | ▲ 1.8% |
| Income taxes67/77 | €535 | €225 | €177 | €297 | €11,976 | -€248 | - | - |
| Profit (loss) for the period9904 | -€19,712 | -€15,501 | €14,402 | -€12,923 | -€10,150 | -€12,685 | -€12,705 | ▼ 0.2% |
| Profit (loss) for the period to be appropriated9905 | -€19,712 | -€15,501 | €14,402 | -€12,923 | -€10,150 | -€12,685 | -€12,705 | ▼ 0.2% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Total assets20/58 | €331,273 | €315,285 | €345,121 | €315,991 | €306,193 | €291,766 | €282,834 | ▼ 3.1% |
| Current assets29/58 | €331,273 | €315,285 | €345,121 | €315,991 | €306,193 | €291,766 | €282,834 | ▼ 3.1% |
| Amounts receivable within one year40/41 | €5,434 | €6,650 | €9,253 | €10,061 | €10,307 | €7,588 | €8,047 | ▲ 6.0% |
| Trade receivables40 | - | - | €3,819 | €3,819 | €3,819 | - | - | - |
| Other amounts receivable41 | - | - | €5,434 | €6,243 | €6,489 | €7,588 | €8,047 | ▲ 6.0% |
| Cash at bank and in hand54/58 | €325,615 | €308,408 | €335,042 | €305,678 | €295,886 | €284,177 | €274,787 | ▼ 3.3% |
| Deferred charges and accrued income490/1 | - | - | €827 | €252 | - | - | - | - |
| Equity and liabilities | ||||||||
| Total equity and liabilities10/49 | €331,273 | €315,285 | €345,121 | €315,991 | €306,193 | €291,766 | €282,834 | ▼ 3.1% |
| Equity10/15 | €324,811 | €309,311 | €323,713 | €310,789 | €300,639 | €287,954 | €275,249 | ▼ 4.4% |
| Contributions10/11 | €139,996 | €139,996 | €139,996 | €139,996 | €139,996 | €139,996 | €139,996 | = |
| Reserves13 | €195,890 | €195,890 | €195,890 | €195,890 | €195,890 | €195,890 | €195,890 | = |
| Non-distributable reserves130/1 | - | - | €14,620 | €14,620 | €14,620 | €14,620 | €14,620 | = |
| Reserves not available under the articles1311 | - | - | €14,620 | €14,620 | €14,620 | €14,620 | €14,620 | = |
| Distributable reserves133 | - | - | €181,270 | €181,270 | €181,270 | €181,270 | €181,270 | = |
| Profit (loss) carried forward14 | -€11,074 | -€26,575 | -€12,173 | -€25,096 | -€35,247 | -€47,932 | -€60,637 | ▼ 26.5% |
| Provisions and deferred taxes16 | - | - | - | - | - | - | €5,000 | - |
| Provisions for liabilities and charges160/5 | - | - | - | - | - | - | €5,000 | - |
| Other liabilities and charges164/5 | - | - | - | - | - | - | €5,000 | - |
| Amounts payable17/49 | €6,461 | €5,974 | €21,409 | €5,202 | €5,554 | €3,812 | €2,585 | ▼ 32.2% |
| Amounts payable within one year42/48 | €6,461 | €5,974 | €21,409 | €5,202 | €5,554 | €3,812 | €2,585 | ▼ 32.2% |
| Trade debts44 | €40 | - | €576 | - | €662 | - | €625 | - |
| Suppliers440/4 | - | - | €576 | - | €662 | - | €625 | - |
| Taxes, remuneration and social security45 | - | - | €15,941 | €664 | €741 | €100 | €125 | ▲ 25.0% |
| Taxes450/3 | - | - | €8,882 | €664 | €741 | €100 | €125 | ▲ 25.0% |
| Remuneration and social security454/9 | - | - | €7,059 | - | - | - | - | - |
| Other amounts payable47/48 | - | - | €4,892 | €4,538 | €4,150 | €3,712 | €1,835 | ▼ 50.6% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€19,712 | -€15,501 | €14,402 | -€12,923 | -€10,150 | -€12,685 | -€12,705 | ▼ 0.2% |
| + Depreciation and write-downs630 | €330 | - | - | - | - | - | - | - |
| Operating cash flow (approximation) | -€19,381 | -€15,501 | €14,402 | -€12,923 | -€10,150 | -€12,685 | -€12,705 | ▼ 0.2% |
| Change in cash | - | -€17,207 | €26,633 | -€29,364 | -€9,792 | -€11,709 | -€9,390 | ▲ 19.8% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 12,322 companies had the same profile as GUIDO DEVILLE has now. Two years later, 90.3% were still going and 0.7% had gone bankrupt.
- Micro
- 20 years or older
- solvency 30% or more
- a small loss
90.3%
was still going
8.6%
stopped otherwise
0.7%
went bankrupt
Another 0.5% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of GUIDO DEVILLE itself: 0.1% within 12 months.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| 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% | 0.9% |
| 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% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 12,322 companies, not a prediction for GUIDO DEVILLE. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Latest 10 of 21 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2024 | micro format | 28-05-2025 | 2025-00109800 | |
| 31-12-2023 | micro format | 28-05-2025 | 2025-00109799 | |
| 31-12-2022 | micro format | 28-07-2023 | 2023-00303257 | |
| 31-12-2021 | micro format | 11-07-2023 | 2023-00230131 | |
| 31-12-2020 | micro format | 11-07-2023 | 2023-00230129 | |
| 31-12-2019 | micro format | 16-06-2021 | 2021-21600003 | |
| 31-12-2018 | micro format | 29-11-2019 | 2019-75100092 | |
| 31-12-2017 | micro format | 28-09-2018 | 2018-67900308 | |
| 31-12-2016 | micro format | 27-09-2017 | 2017-63900137 | |
| 31-12-2015 | abbreviated format | 14-10-2016 | 2016-65800018 |