Summary
MALPERTUS is a financial institution. The bankruptcy model is trained on trading and manufacturing companies and does not apply here. The 2025 annual accounts show equity of €1.5m and a net result of €247,268. Equity has been growing by about 21% per year since 2018. Its solvency ranks better than 66% of 3,058 sector peers (NACE 66, financial year 2025). The company has been active since 1990 and the Belgian Official Gazette contains no insolvency or warning signals.
Overview
Overview
Official details
Source: KBO- Status
- Active since 09-07-1990 Normal situation
- Activity
- Risk and damage evaluation NACE 66210
- Establishment unit
- 2.216.049.726 8500 Kortrijk, since 09-07-1990
- Financial year end
- 31 December
- Peppol
- Reachable since 27-12-2025
Board and ownership
- Isabelle DELEENHEERDirector · until 2024
- Michel DE BIEDirector · until 2024
Financial position
- Profit
- €247,268
- ▲ 172%
- Equity
- €1.5m
- ▼ 12.2%
- Total assets
- €2.3m
- ▼ 10.6%
- 2025 accounts filed 31 days after the deadline
Signalsraises risk2025 accounts filed 31 days lateShow the evidence
Checked score
The company is a financial institution: a bank, insurer or financial holding. Its balance sheet works differently from that of a trading or manufacturing company. A bankruptcy probability from the general model would mislead here.
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Signals
The company filed its last 7 accounts on average 35 days after the deadline. In the sector (NACE 66), the median for financial year 2024 was 5 days before the deadline, and 39% of those companies filed late.
Searched, nothing found (2)
Financials
Financials · financial year 2025, micro format
2025 annual accounts filed 31 days after the deadline Filed on 31 August 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00467001.
Annual accounts 2025 filed on 31-08-2026 at the NBB all 35 filings
Every figure per financial year
The operating result for 2025 is 124% higher than in 2024. It is the second rise in a row, after the fall in 2023.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Securities and guarantees
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Mortgages, amount registered | €25,000 | - | - | - | - |
| Mortgage mandates | €525,000 | - | - | - | - |
| Carrying value of the mortgaged assets | €536,394 | - | - | - | - |
Source: notes to the 2021 to 2025 annual accounts (statement of debts and off-balance-sheet rights and commitments)
Investments
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Tangible fixed assets | €76,239 | €1.5m | €185,819 | €86,462 | €26,524 |
| Depreciation and write-downs of the year | €71,994 | €228,868 | €143,820 | €130,706 | €124,136 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €0.2m | €1.2m | - | - | €0.09m | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €0.1m | €0.1m | €0.2m | €0.07m | €0.2m | €0.1m | €0.1m | €0.1m | ▼ 5.0% |
| Other operating charges640/8 | - | - | - | €0.02m | €0.01m | €0.02m | €0.02m | €0.02m | ▼ 18.1% |
| Gross operating margin9900 | €0.2m | €0.3m | €0.4m | €0.4m | €1.5m | €0.3m | €0.3m | €0.5m | ▲ 62.8% |
| Operating profit (loss)9901 | €0.1m | €0.1m | €0.2m | €0.3m | €1.3m | €0.1m | €0.2m | €0.4m | ▲ 124% |
| Financial income75/76B | - | - | - | - | - | €0.009m | €0.008m | €0.007m | ▼ 2.3% |
| Recurring financial income75 | €3 | - | €180 | - | - | €0.009m | €0.008m | €0.007m | ▼ 2.3% |
| Financial charges65/66B | - | - | - | €0.03m | €0.02m | €0.02m | €0.02m | €0.02m | ▲ 1.1% |
| Recurring financial charges65 | €0.03m | €0.03m | €0.03m | €0.03m | €0.02m | €0.02m | €0.02m | €0.02m | ▲ 1.1% |
| Profit (loss) for the period before taxes9903 | €0.07m | €0.1m | €0.2m | €0.3m | €1.2m | €0.1m | €0.2m | €0.4m | ▲ 136% |
| Transfer from deferred taxes780 | - | - | - | €0.03m | €0.02m | €0.02m | €0.02m | €0.03m | ▲ 92.0% |
| Transfer to deferred taxes680 | - | - | - | - | €0.3m | - | - | - | - |
| Income taxes67/77 | €0.03m | €0.04m | €0.05m | €0.1m | €0.03m | €0.06m | €0.08m | €0.2m | ▲ 88.0% |
| Profit (loss) for the period9904 | €0.05m | €0.06m | €0.1m | €0.2m | €0.9m | €0.08m | €0.09m | €0.2m | ▲ 172% |
| Transfer from tax-exempt reserves789 | - | - | - | €0.1m | €0.05m | €0.06m | €0.05m | €0.1m | ▲ 92.0% |
| Transfer to tax-exempt reserves689 | - | - | - | - | €0.9m | - | - | - | - |
| Profit (loss) for the period to be appropriated9905 | €0.07m | €0.08m | €0.07m | €0.3m | €0.1m | €0.1m | €0.1m | €0.3m | ▲ 143% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €1.6m | €1.6m | €1.9m | €1.9m | €2.8m | €2.7m | €2.6m | €2.3m | ▼ 10.6% |
| Fixed assets21/28 | €1.5m | €1.6m | €1.6m | €0.9m | €2.2m | €2.2m | €2.2m | €1.7m | ▼ 18.9% |
| Tangible fixed assets22/27 | €1.5m | €1.6m | €1.6m | €0.9m | €2.2m | €2.2m | €2.2m | €1.7m | ▼ 18.9% |
| Land and buildings22 | - | - | - | €0.9m | €1.9m | €1.8m | €1.7m | €1.3m | ▼ 21.5% |
| Furniture and vehicles24 | - | - | - | €0.001m | €0.3m | €0.4m | €0.5m | €0.4m | ▼ 9.1% |
| Current assets29/58 | €0.2m | €0.08m | €0.2m | €0.9m | €0.7m | €0.5m | €0.4m | €0.5m | ▲ 32.9% |
| Amounts receivable within one year40/41 | €0.06m | €0.06m | €0.09m | €0.1m | €0.1m | €0.1m | €0.05m | €0.1m | ▲ 99.4% |
| Trade receivables40 | - | - | - | €0.04m | €0.08m | €0.05m | €0.004m | €0.06m | ▲ 16× |
| Other amounts receivable41 | - | - | - | €0.09m | €0.06m | €0.05m | €0.05m | €0.05m | ▼ 0.2% |
| Current investments50/53 | €0.07m | - | €0.1m | €0.5m | €0.4m | €0.4m | €0.3m | €0.4m | ▲ 28.2% |
| Cash at bank and in hand54/58 | €0.02m | €0.02m | €0.007m | €0.3m | €0.2m | €0.01m | €0.07m | €0.08m | ▲ 9.6% |
| Deferred charges and accrued income490/1 | - | - | - | €0.002m | €0.005m | €0.02m | €0.009m | €0.006m | ▼ 38.9% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €1.6m | €1.6m | €1.9m | €1.9m | €2.8m | €2.7m | €2.6m | €2.3m | ▼ 10.6% |
| Equity10/15 | €0.5m | €0.6m | €0.7m | €0.9m | €1.7m | €1.8m | €1.7m | €1.5m | ▼ 12.2% |
| Contributions10/11 | €0.02m | €0.02m | - | €0.02m | €0.02m | €0.02m | €0.02m | €0.02m | = |
| Reserves13 | €0.5m | €0.6m | €0.7m | €0.9m | €1.7m | €1.7m | €1.7m | €1.5m | ▼ 12.3% |
| Non-distributable reserves130/1 | - | - | - | €0.002m | €0.002m | - | - | - | - |
| Other1319 | - | - | - | €0.002m | €0.002m | - | - | - | - |
| Tax-exempt reserves132 | - | - | - | €0.1m | €0.9m | €0.9m | €0.8m | €0.7m | ▼ 11.6% |
| Distributable reserves133 | - | - | - | €0.8m | €0.7m | €0.9m | €0.9m | €0.8m | ▼ 12.9% |
| Provisions and deferred taxes16 | €0.06m | €0.06m | €0.07m | €0.04m | €0.3m | €0.3m | €0.3m | €0.2m | ▼ 11.6% |
| Deferred taxes168 | - | - | - | €0.04m | €0.3m | €0.3m | €0.3m | €0.2m | ▼ 11.6% |
| Amounts payable17/49 | €1.0m | €1.0m | €1.1m | €0.9m | €0.9m | €0.6m | €0.6m | €0.5m | ▼ 5.2% |
| Amounts payable after more than one year17 | €0.7m | €0.6m | €0.5m | €0.6m | €0.5m | €0.3m | €0.2m | €0.06m | ▼ 75.9% |
| Financial debts170/4 | - | - | - | €0.6m | €0.5m | €0.3m | €0.2m | €0.06m | ▼ 75.9% |
| Amounts payable within one year42/48 | €0.3m | €0.4m | €0.5m | €0.3m | €0.4m | €0.3m | €0.3m | €0.5m | ▲ 47.4% |
| Current portion of amounts payable after more than one year42 | - | - | - | €0.09m | €0.09m | €0.09m | €0.09m | €0.05m | ▼ 44.3% |
| Financial debts43 | - | - | - | - | €12 | €54 | €0.002m | €29 | ▼ 98.7% |
| Credit institutions430/8 | - | - | - | - | €12 | €54 | €0.002m | €29 | ▼ 98.7% |
| Trade debts44 | €0.002m | €0.004m | €0.002m | €0.01m | €0.06m | €0.04m | €0.009m | €0.002m | ▼ 78.4% |
| Suppliers440/4 | - | - | - | €0.01m | €0.06m | €0.04m | €0.009m | €0.002m | ▼ 78.4% |
| Taxes, remuneration and social security45 | - | - | - | €0.02m | €0.001m | €0.008m | €0.005m | €0.03m | ▲ 606% |
| Taxes450/3 | - | - | - | €0.02m | €0.001m | €0.008m | €0.005m | €0.03m | ▲ 606% |
| Other amounts payable47/48 | - | - | - | €0.2m | €0.2m | €0.2m | €0.2m | €0.4m | ▲ 80.0% |
| Accrued charges and deferred income492/3 | - | - | - | €0.009m | €0.003m | €0.01m | €0.01m | €0.02m | ▲ 21.6% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €0.05m | €0.06m | €0.1m | €0.2m | €0.9m | €0.08m | €0.09m | €0.2m | ▲ 172% |
| + Depreciation and write-downs630 | €0.1m | €0.1m | €0.2m | €0.07m | €0.2m | €0.1m | €0.1m | €0.1m | ▼ 5.0% |
| Operating cash flow (approximation) | €0.2m | €0.2m | €0.3m | €0.3m | €1.2m | €0.2m | €0.2m | €0.4m | ▲ 67.5% |
| Investment in fixed assets (approximation) | - | -€0.2m | -€0.2m | €0.6m | -€1.4m | -€0.2m | -€0.09m | €0.3m | - |
| Change in cash | - | €0.001m | -€0.02m | €0.3m | -€0.2m | -€0.1m | €0.06m | €0.007m | ▼ 88.9% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Latest 10 of 35 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 31-08-2026 | 2026-00467001 | |
| 31-12-2024 | micro format | 30-08-2025 | 2025-00449261 | |
| 31-12-2023 | micro format | 29-08-2024 | 2024-00394796 | |
| 31-12-2022 | micro format | 30-08-2023 | 2023-00379345 | |
| 31-12-2021 | micro format | 31-08-2022 | 2022-20392714 | |
| 31-12-2020 | micro format | 31-07-2021 | 2021-45500067 | |
| 31-12-2019 | micro format | 02-11-2020 | 2020-67100453 | |
| 31-12-2018 | micro format | 31-08-2019 | 2019-60500400 | |
| 31-12-2017 | micro format | 31-08-2018 | 2018-59800222 | |
| 31-12-2016 | micro format | 31-08-2017 | 2017-58600508 |
Board & ownership
Directors
Owners and capital
Capital transactions
- 25-01-2024 Converted to unavailable equity
Mandate history
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| Isabelle DELEENHEER |
|
| Michel DE BIE |
|
Articles of association
- Membership ruleThe articles set who can become a member or partner, and on what terms.
- “Meerderheid stemrecht, gecertificeerd(fiscaal)accountant en gecertificeerd(fiscaal)belastingconsulent of gelijkwaardige hoedanigheid andere…”
- Dissolution ruleThe articles set when and by whom the company can be dissolved.
- “Enkel schulden jegens aandeelhouders en alle schuldeiser-aandeelhouders bevestigen schriftelijk akkoord, algemene vergadering bij ontbinding…”
Articles of association, deed of 25-01-2024 (in Dutch)
Network & group
Connections & network
See the function holders in the KBO register.
Timeline
Acts, filings and financial milestones
25-01
Gazette deed
Change of role: Michel DE BIE, from manager to statutory directorResignation: Isabelle DELEENHEER (director) · Amendment of the articles · Capital conversion17 points ▸
- General meeting, 26-12-2023
- Amendment of the articles, mentioned 4 times in the deed
- Capital conversion, “statutair onbeschikbare eigen vermogensrekening” (deed in Dutch)
- Reserve release, “opheffing statutair onbeschikbare eigen vermogensrekening”, 20405 (deed in Dutch)
- Purpose change
- Director resignation, Isabelle DELEENHEER (director)
- Director resignation, Michel DE BIE (manager)
- Director appointment, Michel DE BIE (statutory director)
- Board composition, Michel DE BIE (director)
- Other provision, “aanvaarding mandaat en verbodsbepaling” (deed in Dutch)
- Director discharge, Isabelle DELEENHEER
- Director discharge, Michel DE BIE
- The act holds 5 more points.
06-07
Gazette deed
Registered office moved within KortrijkNew seat: 8500 Kortrijk, Beneluxpark 17 · Previous seat: President Kennedypark 1A, 8500 Kortrijk, België2 points ▸
- Board meeting, 01-06-2022
- Registered-office move, 8500 Kortrijk,Beneluxpark 17
Sources:Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Register details
Identity
KBO recordRegistered office and establishments
Activities
NACEBEL 2025Codes under NACEBEL 2008
Codes under NACEBEL 2003
Invoicing and payment
Financial year and general meeting
Accounts at the NBBSites & property
Buildings and parcels at the addresses
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 34354D0268/00C000 | Flanders | 2,289 m² | 1 · 778 m² | 8.1 m · 2 |
| 34022E0217/00G000 | Flanders | 1,806 m² | 1 · 331 m² | 11.4 m · 2 |