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NAIMA

Active
Public limited companyfounded 199333 yrs activeTentoonstellingslaan 220, 1090 Jette, BelgiumKBO/BCE: BE 0449.803.054
Summary

NAIMA has been active since 1993 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €104,474 and a net result of €2,235. Equity remains stable across the filed fiscal years (±1% per year). The computed 12-month bankruptcy probability is 1.0% (low).

Checked score

Score 2025
Axes · tick = 2024
Profitability71▲+5
Solvency100=
Growth78▲+26
Track record100
Bankruptcy probability, 12 months
1.0% Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €7,000 at 30 days acceptable
short-term debt: 0% and cash: 0% of total assets, and 0% of the assets are financed with debt.
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Signals

Six signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
raises risk · No NACE activity registered
No NACE activity is registered in the KBO, which is more common among companies that later fail.
KBO · activities
raises risk · Higher-failure-rate region
In this region companies fail more often than in the rest of the country.
KBO · registered office
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation date
Age against the risk zone
highest failure risk from 2 to 8 years 33 years 0 40 y
lowers risk · Lower-risk legal form
Companies with this legal form statistically fail less often than a BV.
KBO · legal form
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025
Solvency, return and age of the figures
Solvency
100%
Return on assets
2.1%
Age of the figures
9 mo
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 31-08-2026, 31 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filings
Deviation from the deadline
2025
31 d late
2024
26 d late
2022
213 d late
2021
87 d late
2020
136 d late
2019
101 d late
2018
152 d late
← before the deadline after the deadline →
tick = median of all Belgian filings

This company filed its last 7 accounts on average 107 days after the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.

Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. Usually files around 26 October (4 of the last 5 filed years within 61 days of that day).
Companies Code · seven months
Position in the running window
29-09-2026 today31-12-2026 close31-07-2027 deadline
neutral · No strike-offs in the KBO publications
We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
KBO publications · our coverage

History

NAIMA was incorporated on 5 April 1993.1 Total assets went from EUR 101,229 in 2018 to EUR 104,484 in 2025.2

  1. 1Crossroads Bank for Enterprises
  2. 2National Bank, annual accounts 2018 and 2025

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Financials · fiscal year 2025, abbreviated schema

Equity
€104,474▲ 2.2%
2024 · €102,238
Total assets
€104,484▲ 1.6%
2024 · €102,817
Net result
€2,235
2024 · -€2,207
Working capital
€29,971▲ 24.9%
2024 · €23,989
Trend over the years

Click a name to add, emphasise or remove a line.

Every figure with its change against the fiscal year before
favourable unfavourable
Line20202021202220242025
Operating result€843▼ 90.4%€2,624▲ 211%-€553-€2,159-€2,293
Net result€618▼ 89.7%€1,923▲ 211%-€610-€2,207-€2,235
Equity€99,218▲ 0.6%€101,141▲ 1.9%€100,531▼ 0.6%€102,238-€104,474▲ 2.2%
Total assets€102,581▲ 1.2%€104,857▲ 2.2%€125,598▲ 19.8%€102,817-€104,484▲ 1.6%
Debt€3,363▲ 20.5%€3,716▲ 10.5%€5,067▲ 36.3%€578-€11▼ 98.2%
Working capital€5,983▲ 269%€11,653▲ 94.8%€34,790▲ 199%€23,989-€29,971▲ 24.9%
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
-€4,000-€2,000€0€2,000Operating result 2020: €843€843Net result 2020: €618€618Operating result 2021: €2,624€2,624Net result 2021: €1,923€1,923Operating result 2022: -€553-€553Net result 2022: -€610-€610Operating result 2024: -€2,159-€2,159Net result 2024: -€2,207-€2,207Operating result 2025: €2,293€2,293Net result 2025: €2,235€2,23520202021202220242025-€4,000-€2,000€0€2,000Operating result 2022: -€553-€553Net result 2022: -€610-€610Operating result 2024: -€2,159-€2,160Net result 2024: -€2,207-€2,210Operating result 2025: €2,293€2,290Net result 2025: €2,235€2,240202220242025
The operating result returns to profit in 2025: €2,293 after a loss of €2,159 in 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €104,484
Fixed assets €74,503 ▼ 4.8%
Current assets €29,982 ▲ 22.0%
Equity and liabilities €104,484
Equity €104,474 ▲ 2.2%
Debt €11 ▼ 98.2%
Debt's share of the balance-sheet total falls from 0.6% to 0.0%. Equity is higher and debt is lower.
Key figures and ratios
2025 value · change against 2024
EBITDA
€6,040▲
2024 · €1,587
Cash flow
€5,982▲
2024 · €1,540
Debt to equity
0.00▼
2024 · 0.01
ROE
2.1%▲
2024 · -2.2%
ROA
2.1%▲
2024 · -2.1%
Interest coverage
126.99▲
2024 · 33.51
Debt ≤ 1 year
€11▼
2024 · €578
Income taxes
€11
A ratio outside any meaningful range has been withheld (balance sheet total €104,484, equity €104,474).
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.

Peer companies

Historical observation

Of the 17,039 companies that looked in July 2024 the way this one looks now, 0.5% went bankrupt within 24 months and 94% are still going.

  • Micro
  • 20 years or older
  • solvency 30% or more
  • a profit under 5% of the balance sheet
0.5% went bankrupt
4.9% stopped otherwise
94% still going

A further 0.2% stopped, but we cannot tell whether within those 24 months.

For this company itself Checked computes a higher bankruptcy probability: 1.0% over twelve months. The score reads more about this company than the group's four characteristics; both figures are right about what they measure.

How reliable is this rule?

Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,338 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.

The companies in ten equal groups, from lowest to highest expected share.
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% 1.9%
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 17,039 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
Filed annual accounts As filed with the NBB · 2025 against 2024 · 37 lines
Balance sheet Code20242025
Assets
Total assets20/58€102,817€104,484▲
Fixed assets21/28€78,249€74,503▼
Tangible fixed assets22/27€78,249€74,503▼
Land and buildings22€78,249€74,503▼
Current assets29/58€24,568€29,982▲
Amounts receivable within one year40/41€24,568€29,982▲
Other amounts receivable41€24,568€29,982▲
Cash at bank and in hand54/58-€0
Equity and liabilities
Total equity and liabilities10/49€102,817€104,484▲
Equity10/15€102,238€104,474▲
Contributions10/11€74,368€74,368=
Capital10€74,368€74,368=
Issued capital100€74,368€74,368=
Reserves13€7,792€7,792=
Non-distributable reserves130/1€7,792€7,792=
Legal reserve130€7,792€7,792=
Profit (loss) carried forward14€20,078€22,314▲
Amounts payable17/49€578€11▼
Amounts payable within one year42/48€578€11▼
Financial debts43€3-
Credit institutions430/8€3-
Trade debts44€575-
Suppliers440/4€575-
Taxes, remuneration and social security45-€11
Taxes450/3-€11
Income statement Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€3,746€3,746=
Other operating charges640/8€387€400▲
Gross operating margin9900€1,974€6,440▲
Operating profit (loss)9901-€2,159€2,293▲
Financial charges65/66B€47€48▲
Recurring financial charges65€47€48▲
Profit (loss) for the period before taxes9903-€2,207€2,246▲
Income taxes67/77-€11
Profit (loss) for the period9904-€2,207€2,235▲
Profit (loss) for the period to be appropriated9905-€2,207€2,235▲
Appropriation of the result
Profit (loss) to be appropriated9906€20,078€22,314▲
Profit (loss) brought forward from the previous period14P€22,285€20,078▼

The notes to these accounts (3 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line20202021202220242025Change
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€3,746€3,746€3,746€3,746€3,746=
Provisions for liabilities and charges: additions (uses and reversals)635/8--€20,000---
Other operating charges640/8-€3,275€4,055€387€400▲ 3.2%
Gross operating margin9900€8,188€9,645€27,249€1,974€6,440▲ 226%
Operating profit (loss)9901€843€2,624-€553-€2,159€2,293▲ 206%
Financial charges65/66B--€57€47€48▲ 0.4%
Recurring financial charges65--€57€47€48▲ 0.4%
Profit (loss) for the period before taxes9903€843€2,624-€610-€2,207€2,246▲ 202%
Income taxes67/77€225€700--€11-
Profit (loss) for the period9904€618€1,923-€610-€2,207€2,235▲ 201%
Profit (loss) for the period to be appropriated9905€618€1,923-€610-€2,207€2,235▲ 201%
Line20202021202220242025Change
Assets
Total assets20/58€102,581€104,857€125,598€102,817€104,484▲ 1.6%
Fixed assets21/28€93,234€89,488€85,742€78,249€74,503▼ 4.8%
Tangible fixed assets22/27€93,234€89,488€85,742€78,249€74,503▼ 4.8%
Land and buildings22-€89,488€85,742€78,249€74,503▼ 4.8%
Current assets29/58€9,347€15,369€39,856€24,568€29,982▲ 22.0%
Amounts receivable within one year40/41€8,845€14,867€25,861€24,568€29,982▲ 22.0%
Other amounts receivable41-€14,867€25,861€24,568€29,982▲ 22.0%
Cash at bank and in hand54/58€502€502€13,995-€0-
Equity and liabilities
Total equity and liabilities10/49€102,581€104,857€125,598€102,817€104,484▲ 1.6%
Equity10/15€99,218€101,141€100,531€102,238€104,474▲ 2.2%
Contributions10/11€74,368€74,368€74,368€74,368€74,368=
Capital10-€74,368€74,368€74,368€74,368=
Issued capital100-€74,368€74,368€74,368€74,368=
Reserves13€7,792€7,792€7,792€7,792€7,792=
Non-distributable reserves130/1-€7,792€7,792€7,792€7,792=
Legal reserve130-€7,792€7,792€7,792€7,792=
Profit (loss) carried forward14€17,058€18,981€18,371€20,078€22,314▲ 11.1%
Provisions and deferred taxes16--€20,000---
Provisions for liabilities and charges160/5--€20,000---
Major repairs and maintenance162--€20,000---
Amounts payable17/49€3,363€3,716€5,067€578€11▼ 98.2%
Amounts payable within one year42/48€3,363€3,716€5,067€578€11▼ 98.2%
Financial debts43---€3--
Credit institutions430/8---€3--
Trade debts44€348-€2,775€575--
Suppliers440/4--€2,775€575--
Taxes, remuneration and social security45-€3,716€2,291-€11-
Taxes450/3-€3,716€2,291-€11-
Line20202021202220242025Change
Profit (loss) for the period9904€618€1,923-€610-€2,207€2,235▲ 201%
+ Depreciation and write-downs630€3,746€3,746€3,746€3,746€3,746=
Operating cash flow (approximation)€4,364€5,670€3,136€1,540€5,982▲ 288%
Investment in fixed assets (approximation)-€0€0-€0-
Change in cash-€0€13,493---

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

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Timeline · acts, filings and financial milestones

Next filing, fiscal year 2026, expected by 31-07-2027
2026
31-08
NBB filing Annual accounts filed
fiscal year 2025 · abbreviated schema · 31 days late
2025
31-12
Financial Back to profitnet €2,235
Net result €2,235 after 2 loss-making years.
31-12
Financial Liquidity times 67current ratio 2855.40
Current ratio from 42.48 to 2855.40; short-term debt falls from €578 to €11.
26-08
NBB filing Annual accounts filed
fiscal year 2024 · micro schema · 26 days late
2024
31-12
Financial Weakest financial yearnet -€2,207
Net result drops to -€2,207, the lowest in the series; recovery starts the following year.
31-12
Financial Liquidity times 5current ratio 42.48
Current ratio from 7.87 to 42.48; short-term debt falls from €5,067 to €578.
29-02
NBB filing Annual accounts filed
fiscal year 2022 · micro schema · 213 days late
2022
26-10
NBB filing Annual accounts filed
fiscal year 2021 · micro schema · 87 days late
2021
31-12
Financial Equity above €100,000Eq €101,141 ▲1.9%
3 profitable years in a row build equity to €101,141.
14-12
NBB filing Annual accounts filed
fiscal year 2020 · micro schema · 136 days late
2020
09-11
NBB filing Annual accounts filed
fiscal year 2019 · micro schema · 101 days late
2019
31-12
Financial Back to profitnet €5,998
Net result €5,998 after one loss-making year.
Show earlier events
31-12
Financial Liquidity times 27current ratio 1.58
Current ratio from 0.06 to 1.58; short-term debt falls from €8,627 to €2,791.
30-12
NBB filing Annual accounts filed
fiscal year 2018 · micro schema · 152 days late
2018
26-10
NBB filing Annual accounts filed
fiscal year 2017 · micro schema · 87 days late
2017
20-09
NBB filing Annual accounts filed
fiscal year 2016 · micro schema · 51 days late
2016
06-10
NBB filing Annual accounts filed
fiscal year 2015 · full schema · 67 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts

We know of 2 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
2 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, Jette · 1 establishment unit since 1994
seat establishment The establishment unit on the map
Ground area
565 m²
Building footprint
148 m²
Volume, LiDAR
1,310 m³
Parcel 21010A0124/00S000, Brussels · tallest building 12.9 m, ±3 floors. Linked by address, not a title deed.
1 establishment unit
NAIMA SA
Tentoonstellingslaan 220, 1090 JetteInsurance, reinsurance and pension funding, except compulsory social security
since 19942.065.310.043
1 parcel
Brussels 1 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
21010A0124/00S000 Brussels 565 m² 1 · 148 m² 12.9 m · 3 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.

Identification & contact

Identification
Legal formPublic limited company
Founded05-04-1993
Fiscal year end31-12
E-invoicing
Not found in the Peppol register

No Peppol card under this enterprise or VAT number. That proves nothing: publishing a card is voluntary.

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If you follow this company, Checked tells you the day it appears in the Peppol register.

Register as of 29 September 2026 · Peppol Directory

Scores and ratios are computed by Checked and are not a credit decision.