IRIS DIA
ActiveFinancials · financial year 2026, abbreviated format
2026 annual accounts filed 45 days after the deadline Filed on 15 October 2026, deadline 31 August 2026 (7 months after the close on 31 January 2026, Companies Code art. 3:10). Source: NBB, 2026-00563864.
Annual accounts 2026 filed on 15-10-2026 at the NBB all 34 filings
Every figure per financial year
The operating result for 2026 is 3.2 times that of 2025 and the highest since 2022. It is the fourth rise in a row.
The turnover shown is an estimate from the gross margin.
Investments
| Item | 31-01-2022 | 31-01-2023 | 31-01-2024 | 31-01-2025 | 31-01-2026 |
|---|---|---|---|---|---|
| Financial fixed assets | €25,200 | - | - | - | €0 |
Source: notes to the 2022 to 2026 annual accounts (statement of fixed assets)
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | - | €4,500 | €839 | €3,906 | €0 | ▼ 100% |
| Remuneration, social security and pensions62 | - | - | - | €3,269 | - | - | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €87,191 | €69,817 | - | - | - | - | - | - | - |
| Other operating charges640/8 | - | - | - | €15,646 | €894 | €394 | €387 | €400 | ▲ 3.2% |
| Non-recurring operating charges66A | - | - | - | - | €30,671 | €0 | - | - | - |
| Gross operating margin9900 | €479,605 | €432,912 | -€12,736 | -€43,848 | -€253 | -€144 | €5,257 | €15,965 | ▲ 204% |
| Operating profit (loss)9901 | €59,089 | €12,370 | -€145,168 | -€62,763 | -€31,819 | -€538 | €4,869 | €15,566 | ▲ 220% |
| Financial income75/76B | - | - | - | €3,172 | €0 | €1 | €1,459 | €679 | ▼ 53.4% |
| Recurring financial income75 | €199 | €3,102 | €610 | €3,172 | €0 | €1 | €1,459 | €679 | ▼ 53.4% |
| Non-recurring financial income76B | - | - | - | €3,172 | - | - | - | - | - |
| Financial charges65/66B | - | - | - | €947 | €462 | €290 | €323 | €310 | ▼ 3.9% |
| Recurring financial charges65 | €10,227 | €9,068 | €24,681 | €947 | €462 | €290 | €323 | €310 | ▼ 3.9% |
| Profit (loss) for the period before taxes9903 | €49,485 | €6,404 | -€403,778 | -€60,537 | -€32,280 | -€827 | €6,006 | €15,935 | ▲ 165% |
| Income taxes67/77 | €10 | €7,814 | €15,254 | €510 | -€7,797 | €0 | - | - | - |
| Profit (loss) for the period9904 | €49,475 | -€1,410 | -€419,032 | -€61,048 | -€24,483 | -€827 | €6,006 | €15,935 | ▲ 165% |
| Profit (loss) for the period to be appropriated9905 | €49,475 | -€1,410 | -€419,032 | -€61,048 | -€24,483 | -€827 | €6,006 | €15,935 | ▲ 165% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €1.5m | €1.3m | €0.6m | €0.5m | €0.1m | €0.1m | €0.2m | €0.2m | ▼ 8.0% |
| Fixed assets21/28 | €0.3m | €0.2m | €0.005m | €0.03m | €0.03m | €0.03m | €0.03m | €0.03m | = |
| Intangible fixed assets21 | €0.3m | €0.2m | - | - | - | - | - | - | - |
| Tangible fixed assets22/27 | €0.03m | €0.02m | - | - | - | - | - | - | - |
| Financial fixed assets28 | €0.005m | €0.005m | €0.005m | €0.03m | €0.03m | €0.03m | €0.03m | €0.03m | = |
| Current assets29/58 | €1.2m | €1.1m | €0.6m | €0.5m | €0.08m | €0.1m | €0.2m | €0.2m | ▼ 9.1% |
| Stocks and contracts in progress3 | €0.5m | €0.4m | €0.1m | €0.002m | - | - | - | - | - |
| Stocks30/36 | - | - | - | €0.002m | - | - | - | - | - |
| Amounts receivable within one year40/41 | €0.2m | €0.2m | €0.1m | €0.06m | €0.02m | €0.002m | €473 | €473 | = |
| Trade receivables40 | - | - | - | €0.02m | €0.02m | €0.002m | €0 | - | - |
| Other amounts receivable41 | - | - | - | €0.04m | €473 | €473 | €473 | €473 | = |
| Current investments50/53 | - | - | - | - | - | €0.05m | €0.1m | €0 | ▼ 100% |
| Cash at bank and in hand54/58 | €0.5m | €0.5m | €0.4m | €0.4m | €0.06m | €0.07m | €0.05m | €0.2m | ▲ 211% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €1.5m | €1.3m | €0.6m | €0.5m | €0.1m | €0.1m | €0.2m | €0.2m | ▼ 8.0% |
| Equity10/15 | €0.9m | €0.8m | €0.4m | -€0.1m | -€0.1m | -€0.1m | -€0.1m | -€0.1m | ▲ 12.2% |
| Contributions10/11 | €0.6m | €0.5m | €0.5m | €0.06m | €0.06m | €0.06m | €0.06m | €0.06m | = |
| Capital10 | - | - | - | €0.06m | €0.06m | €0.06m | €0.06m | €0.06m | = |
| Issued capital100 | - | - | - | €0.06m | €0.06m | €0.06m | €0.06m | €0.06m | = |
| Reserves13 | €0.1m | €0.1m | €0.1m | €0.1m | €0.1m | €0.1m | €0.1m | €0.1m | = |
| Non-distributable reserves130/1 | - | - | - | €0.01m | €0.01m | €0.01m | €0.01m | €0.01m | = |
| Legal reserve130 | - | - | - | €0.01m | €0.01m | €0.01m | €0.01m | €0.01m | = |
| Distributable reserves133 | - | - | - | €0.1m | €0.1m | €0.1m | €0.1m | €0.1m | = |
| Profit (loss) carried forward14 | €0.2m | €0.2m | -€0.3m | -€0.3m | -€0.3m | -€0.3m | -€0.3m | -€0.3m | ▲ 4.8% |
| Provisions and deferred taxes16 | €0.2m | €0.2m | €0.2m | €0.2m | €0.2m | €0.2m | €0.2m | €0.2m | = |
| Provisions for liabilities and charges160/5 | - | - | - | €0.2m | €0.2m | €0.2m | €0.2m | €0.2m | = |
| Pensions and similar obligations160 | - | - | - | €0.2m | €0.2m | €0.2m | €0.2m | €0.2m | = |
| Amounts payable17/49 | €0.4m | €0.3m | €0.07m | €0.4m | €0.05m | €0.09m | €0.1m | €0.1m | ▼ 23.1% |
| Amounts payable after more than one year17 | €0.1m | - | - | €0.004m | €0.004m | €0.04m | €0.07m | €0.07m | = |
| Other amounts payable178/9 | - | - | - | €0.004m | €0.004m | €0.04m | €0.07m | €0.07m | = |
| Amounts payable within one year42/48 | €0.2m | €0.3m | €0.07m | €0.4m | €0.04m | €0.05m | €0.07m | €0.03m | ▼ 48.1% |
| Trade debts44 | €0.1m | €0.1m | €0.03m | - | - | €0.003m | €0.02m | €0 | ▼ 100% |
| Suppliers440/4 | - | - | - | - | - | €0.003m | €0.02m | €0 | ▼ 100% |
| Taxes, remuneration and social security45 | - | - | - | €0.01m | - | - | - | - | - |
| Taxes450/3 | - | - | - | €0.01m | - | - | - | - | - |
| Other amounts payable47/48 | - | - | - | €0.4m | €0.04m | €0.05m | €0.05m | €0.03m | ▼ 24.7% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €49,475 | -€1,410 | -€419,032 | -€61,048 | -€24,483 | -€827 | €6,006 | €15,935 | ▲ 165% |
| + Depreciation and write-downs630 | €87,191 | €69,817 | - | - | - | - | - | - | - |
| Operating cash flow (approximation) | €136,666 | €68,407 | -€419,032 | -€61,048 | -€24,483 | -€827 | €6,006 | €15,935 | ▲ 165% |
| Investment in fixed assets (approximation) | - | -€2,402 | €232,142 | -€20,564 | €0 | €0 | €0 | €0 | - |
| Change in cash | - | -€23,025 | -€106,272 | €7,287 | -€364,788 | €6,978 | -€17,208 | €108,805 | - |
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, 3,794 companies had the same profile as IRIS DIA has now. Two years later, 91.5% were still going and 2.7% had gone bankrupt.
- Micro
- 20 years or older
- negative equity
- a profit of 5% of the balance sheet or more
Another 0.6% stopped without a precise date, possibly only after those two years.
The bankruptcy probability of IRIS DIA itself is lower: 0.2% within 12 months. It rests on far more data about IRIS DIA than the profile alone.
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 3,794 companies, not a prediction for IRIS DIA. 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 34 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-01-2026 | abbreviated format | 15-10-2026 | 2026-00563864 | |
| 31-01-2025 | micro format | 31-08-2025 | 2025-00455358 | |
| 31-01-2024 | micro format | 31-08-2024 | 2024-00422434 | |
| 31-01-2023 | full format | 01-11-2023 | 2023-00504460 | |
| 31-01-2022 | full format | 04-10-2022 | 2022-20449554 | |
| 31-01-2021 | full format | 01-10-2021 | 2021-70900350 | |
| 31-01-2020 | full format | 14-07-2021 | 2021-34800008 | |
| 31-01-2019 | full format | 11-05-2020 | 2020-11700338 | |
| 31-01-2018 | full format | 05-05-2020 | 2020-11400359 | |
| 31-01-2017 | full format | 30-09-2017 | 2017-66100212 |