Liya
ActiveSummary
Liya has been active since 2016 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show negative equity (-€289,861) and a net result of €4,481. The figures fluctuate too strongly year-on-year for a reliable trend projection. Its solvency ranks better than 5% of 18626 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 1.3% (low).
Checked score
Score 2025
Axes · tick = 2024
Profitability98▲+98
Solvency0=
Growth32=
Track record100
Bankruptcy probability, 12 months
1.3%
Low
0%0.5%1.5%4%10%≥ 25%
No credit on open account
Liquidity short (current ratio 0.06 against 0.1 in 2024; cash: 0.4% of total assets), and equity is negative.
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Signals
Four signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2025Solvency, return and age of the figures
Return on assets
24.2%
Age of the figures
15 mo
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 47
Relative position
BE, all sectors
reference
Retail trade (NACE 47)
about 45% more bankruptcies
← fewer bankruptcies
more bankruptcies →
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 5% of 18626 sector peers (2025).
NBB · sector comparisonPosition among 18626 sector peers
Solvency
better than 5%
← weakest
strongest →
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 12-01-2026, 19 days ahead of the deadline.
NBB · 8 filingsDeviation from the deadline
2025
19 d early
2024
242 d late
2023
29 d late
2022
1 d early
2021
122 d early
2020
59 d late
2019
98 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 13 days after the deadline; the sector median for financial year 2024 is on the deadline day, and 47% 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 (4 of the last 5 filed years within 121 days of that day).
Companies Code · seven monthsPosition in the running window
30-06-2026 close30-09-2026 today31-01-2027 deadline
History
Go further with this company
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Financials · fiscal year 2025, micro schema
Equity
-€289,861▲ 1.5%
2024 · -€294,342
Total assets
€18,527▼ 44.4%
2024 · €33,311
Net result
€4,481
2024 · -€168,208
Working capital
-€289,861▲ 1.5%
2024 · -€294,342
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 47, Retail trade, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result€42,779▲ 113%-€38,986-€189,665▼ 386%-€149,531▲ 21.2%€5,206
Net result€36,316above the sector's middle half▲ 93.9%-€32,135below the sector's middle half-€199,246below the sector's middle half▼ 520%-€168,208below the sector's middle half▲ 15.6%€4,481within the sector's middle half
Equity€105,247within the sector's middle half▲ 52.7%€73,112within the sector's middle half▼ 30.5%-€126,134below the sector's middle half-€294,342below the sector's middle half▼ 133%-€289,861below the sector's middle half▲ 1.5%
Total assets€527,589above the sector's middle half▲ 22.4%€524,944above the sector's middle half▼ 0.5%€521,178above the sector's middle half▼ 0.7%€33,311below the sector's middle half▼ 93.6%€18,527below the sector's middle half▼ 44.4%
Debt€422,342▲ 16.6%€451,831▲ 7.0%€647,312▲ 43.3%€327,653▼ 49.4%€308,388▼ 5.9%
Working capital€81,869within the sector's middle half▲ 101%€56,855within the sector's middle half▼ 30.6%-€141,265below the sector's middle half-€294,342below the sector's middle half▼ 108%-€289,861below the sector's middle half▲ 1.5%
Solvency19.9%within the sector's middle half▲ 4.0pp13.9%within the sector's middle half▼ 6.0pp-24.2%below the sector's middle half▼ 38.1pp-883.6%below the sector's middle half▼ 859.4pp
Current ratio1.22within the sector's middle half▲ 0.091.14within the sector's middle half▼ 0.080.66below the sector's middle half▼ 0.480.10below the sector's middle half▼ 0.560.06below the sector's middle half▼ 0.04
Return on assets (ROA)6.9%within the sector's middle half▲ 2.5pp-6.1%below the sector's middle half▼ 13.0pp-38.2%below the sector's middle half▼ 32.1pp-505.0%below the sector's middle half▼ 466.7pp24.2%above the sector's middle half▲ 529.1pp
Staff (FTE)0.8▲ 167%1▲ 25.0%1=0.8▼ 20.0%
above
within
below
the middle half (P25 to P75) of NACE 47, Retail trade, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result returns to profit in 2025: €5,206 after a loss of €149,531 in 2024.
Key figures and ratios
Quick ratio
0.03▼
2024 · 0.07
Debt to equity
-1.06▲
2024 · -1.11
Debt ≤ 1 year
€308,388▼
2024 · €327,653
Income taxes
€0▼
2024 · €140
Staff costs
€0▼
2024 · €27,816
A ratio outside any meaningful range has been withheld (balance sheet total €18,527, equity -€289,861).
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 2,180 companies that looked in July 2024 the way this one looks now, 4.8% went bankrupt within 24 months and 89% are still going.
- Micro
- 5 to 10 years old
- negative equity
- a profit of 5% of the balance sheet or more
4.8%
went bankrupt
5.8%
stopped otherwise
89%
still going
A further 0.5% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 1.3% 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 497,340 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% 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 2,180 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.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €24,636 | €0 | ▼ 100% |
| Remuneration, social security and pensions62 | - | €25,803 | €31,816 | €27,816 | €0 | ▼ 100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €20,439 | €19,076 | €23,371 | €0 | - | - |
| Other operating charges640/8 | - | €11,669 | €1,445 | €4,128 | €417 | ▼ 89.9% |
| Non-recurring operating charges66A | - | - | €5,310 | €2,787 | €0 | ▼ 100% |
| Gross operating margin9900 | €79,277 | €17,563 | -€127,723 | -€114,801 | €5,623 | ▲ 105% |
| Operating profit (loss)9901 | €42,779 | -€38,986 | -€189,665 | -€149,531 | €5,206 | ▲ 103% |
| Financial income75/76B | - | €20,770 | €214 | €686 | €160 | ▼ 76.7% |
| Recurring financial income75 | €8,459 | €20,770 | €214 | €686 | €160 | ▼ 76.7% |
| Financial charges65/66B | - | €13,704 | €9,544 | €19,223 | €885 | ▼ 95.4% |
| Recurring financial charges65 | €7,966 | €13,704 | €9,544 | €19,223 | €885 | ▼ 95.4% |
| Profit (loss) for the period before taxes9903 | €43,272 | -€31,920 | -€198,995 | -€168,068 | €4,481 | ▲ 103% |
| Income taxes67/77 | €6,956 | €214 | €251 | €140 | €0 | ▼ 100% |
| Profit (loss) for the period9904 | €36,316 | -€32,135 | -€199,246 | -€168,208 | €4,481 | ▲ 103% |
| Profit (loss) for the period to be appropriated9905 | €36,316 | -€32,135 | -€199,246 | -€168,208 | €4,481 | ▲ 103% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €527,589 | €524,944 | €521,178 | €33,311 | €18,527 | ▼ 44.4% |
| Formation expenses20 | €135 | €0 | - | - | - | - |
| Fixed assets21/28 | €79,827 | €63,201 | €244,973 | €0 | - | - |
| Intangible fixed assets21 | €6,187 | €4,487 | €2,787 | €0 | - | - |
| Tangible fixed assets22/27 | €72,035 | €58,489 | €242,187 | €0 | - | - |
| Plant, machinery and equipment23 | - | €8,365 | €4,039 | €0 | - | - |
| Furniture and vehicles24 | - | €15,582 | €8,100 | €0 | - | - |
| Other tangible fixed assets26 | - | €34,542 | €230,048 | €0 | - | - |
| Financial fixed assets28 | €1,605 | €225 | €0 | - | - | - |
| Current assets29/58 | €447,627 | €461,743 | €276,205 | €33,311 | €18,527 | ▼ 44.4% |
| Stocks and contracts in progress3 | €368,660 | €388,822 | €207,586 | €10,500 | €10,500 | = |
| Stocks30/36 | - | €388,822 | €207,586 | €10,500 | €10,500 | = |
| Amounts receivable within one year40/41 | €21,644 | €42,229 | €27,077 | €16,313 | €7,960 | ▼ 51.2% |
| Trade receivables40 | - | €37,316 | €14,796 | €9,411 | €0 | ▼ 100% |
| Other amounts receivable41 | - | €4,913 | €12,281 | €6,902 | €7,960 | ▲ 15.3% |
| Cash at bank and in hand54/58 | €40,137 | €15,263 | €31,548 | €6,498 | €67 | ▼ 99.0% |
| Deferred charges and accrued income490/1 | - | €15,430 | €9,993 | €0 | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €527,589 | €524,944 | €521,178 | €33,311 | €18,527 | ▼ 44.4% |
| Equity10/15 | €105,247 | €73,112 | -€126,134 | -€294,342 | -€289,861 | ▲ 1.5% |
| Contributions10/11 | - | €50,000 | €50,000 | €50,000 | €50,000 | = |
| Reserves13 | €5,000 | €5,000 | €5,000 | €5,000 | €5,000 | = |
| Non-distributable reserves130/1 | - | €5,000 | €5,000 | €5,000 | €5,000 | = |
| Reserves not available under the articles1311 | - | €5,000 | €5,000 | €5,000 | €5,000 | = |
| Profit (loss) carried forward14 | €50,247 | €18,112 | -€181,134 | -€349,342 | -€344,861 | ▲ 1.3% |
| Amounts payable17/49 | €422,342 | €451,831 | €647,312 | €327,653 | €308,388 | ▼ 5.9% |
| Amounts payable after more than one year17 | €56,584 | €46,943 | €229,843 | €0 | - | - |
| Financial debts170/4 | - | €46,943 | €229,843 | €0 | - | - |
| Amounts payable within one year42/48 | €365,758 | €404,888 | €417,469 | €327,653 | €308,388 | ▼ 5.9% |
| Current portion of amounts payable after more than one year42 | - | €24,173 | €36,903 | €0 | - | - |
| Financial debts43 | - | €213,727 | €213,790 | €0 | - | - |
| Credit institutions430/8 | - | €213,727 | €213,790 | €0 | - | - |
| Trade debts44 | €36,210 | €41,922 | €69,040 | €23,137 | €12,302 | ▼ 46.8% |
| Suppliers440/4 | - | €41,922 | €69,040 | €23,137 | €12,302 | ▼ 46.8% |
| Advances received on contracts in progress46 | - | €68,104 | €29,688 | €0 | €155 | - |
| Taxes, remuneration and social security45 | - | €20,411 | €42,034 | €268 | €1,966 | ▲ 635% |
| Taxes450/3 | - | €18,544 | €37,049 | €268 | €1,966 | ▲ 635% |
| Remuneration and social security454/9 | - | €1,868 | €4,984 | €0 | - | - |
| Other amounts payable47/48 | - | €36,550 | €26,014 | €304,248 | €293,964 | ▼ 3.4% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €36,316 | -€32,135 | -€199,246 | -€168,208 | €4,481 | ▲ 103% |
| + Depreciation and write-downs630 | €20,439 | €19,076 | €23,371 | €0 | - | - |
| Operating cash flow (approximation) | €56,755 | -€13,058 | -€175,875 | -€168,208 | €4,481 | ▲ 103% |
| Investment in fixed assets (approximation) | - | -€2,450 | -€205,144 | €244,973 | - | - |
| Change in cash | - | -€24,875 | €16,286 | -€25,050 | -€6,432 | ▲ 74.3% |
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
12-01
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
30-09
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 242 days late
30-06
Financial
Back to profitnet €4,481
Net result €4,481 after 3 loss-making years.
2024
29-02
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 29 days late
2023
30-06
Financial
Weakest financial yearnet -€199,246
Net result drops to -€199,246, the lowest in the series; recovery starts the following year.
30-01
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2021
01-10
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
30-06
Financial
Equity above €100,000Eq €105,247 ▲52.7%
3 profitable years in a row build equity to €105,247.
31-03
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 59 days late
2019
25-10
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
31-01
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 4 acts read
About the unread acts
We know of 4 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
4 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Brugge · 1 establishment unit since 2016
Ground area
7,216 m²
Building footprint
331 m²
Volume, LiDAR
2,302 m³
2 parcels, Flanders · tallest building 9.7 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
CILOU
since 20162.258.059.832
2 parcels
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 31007D0361/00F000 | Flanders | 5,300 m² | - | - |
| 31017E0604/00K000 | Flanders | 1,916 m² | 1 · 331 m² | 9.7 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 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 284 companies in sector 47554 we hold annual accounts for 92. 68 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company (pre-2019)
Founded03-11-2016
Fiscal year end30-06
Activities, NACEBEL 2025
47554Retail trade
E-invoicing
Reachable via Peppol
Peppol ID
0208:0665719116
Registered
27-03-2026
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 29 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.