Skip to content

ROSCOM

Active
Private limited company (pre-2019)founded 1980active for 46 yearsOude Molenweg 38, 8890 Moorslede, BelgiumKBO/BCE: BE 0420.498.166
Summary

ROSCOM has been active since 1980 and the Belgian Official Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €1.6m and a net result of -€105,038. Equity is shrinking by about 3.2% per year across the filed financial years. The computed 12-month bankruptcy probability is 0.7% (low).

Overview

Activity
Activity not known1 site
Size
€1.6mtotal assets 2024
Equity
€1.6m
Loss
-€105,038
Turnover not published (micro format)
Financial health
55 Fair Checked score 2024
Bankruptcy probabilitywithin 12 months
0.7%
Structure
2025 accounts not filed, 91 days past the deadline
Why 55raises riskCapped at 59: a confirmed filing findingFigures for financial year 2024 (filed 02-12-2025)lowers riskSize: total assets €1.6mEquity €1.6m (99.5% of total assets)Founded in 1980Show the evidence

Checked score

Score 2024
55 / 100
Fair
Probability in this band: 1.5% to 4.2%
Financially better than 46% of its sector peers (no NACE code, micro)
A confirmed filing finding caps the score at 59. Every signal that counts is listed under Signals.
Financial strength · tick = 2023
Average
Solvency 100=
equity 99.5% of total assets
Liquidity 67+10
short-term debt 0.5% · cash 13.5%
Profitability 10-7
return on assets -6.7%
Bankruptcy probability, 12 months
0.7% Low
0%0.5%1.5%4%10%≥ 25%

About 7 in 1,000 comparable companies go bankrupt within 12 months (an estimate).

Last 24 months 11-2024: 5.7%highest value 12-2024: 5.7%● unchanged vs 11-2024highest value 01-2025: 0.2%▼ -5.5 percentage points vs 12-2024 02-2025: 0.2%● unchanged vs 01-2025 03-2025: 0.2%● unchanged vs 02-2025 04-2025: 0.2%● unchanged vs 03-2025 05-2025: 0.2%● unchanged vs 04-2025 06-2025: 0.2%● unchanged vs 05-2025 07-2025: 0.2%● unchanged vs 06-2025lowest value 08-2025: 0.2%● unchanged vs 07-2025 09-2025: 0.3%▲ +0.1 percentage points vs 08-2025 10-2025: 0.4%▲ +0.1 percentage points vs 09-2025 11-2025: 0.5%▲ +0.1 percentage points vs 10-2025 12-2025: 0.6%▲ +0.1 percentage points vs 11-2025 01-2026: 0.3%▼ -0.3 percentage points vs 12-2025 02-2026: 0.3%● unchanged vs 01-2026 03-2026: 0.3%● unchanged vs 02-2026 04-2026: 0.3%● unchanged vs 03-2026 05-2026: 0.2%▼ -0.1 percentage points vs 04-2026 06-2026: 0.2%● unchanged vs 05-2026 07-2026: 0.2%● unchanged vs 06-2026 08-2026: 0.4%▲ +0.2 percentage points vs 07-2026 09-2026: 0.4%● unchanged vs 08-2026 10-2026: 0.7%▲ +0.3 percentage points vs 09-2026
Credit of up to €85,000 on 30-day terms, only on tighter conditions: an expected filing is missing beyond Checked's processing allowance
short-term debt: 0.5% and cash: 13.5% of total assets, and 0.5% of the assets are financed with debt and provisions.
How it is calculated

The band follows from the bankruptcy probability, on a scale where 10 more points roughly halve it:

75-100 Excellent under 0.55%
60-74 Healthy 0.55% to 1.5%
45-59 Fair 1.5% to 4.2%
25-44 Weak 4.2% to 15.0%
0-24 Critical over 15.0%

Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (no NACE code, micro): better than 81% on solvency, 63% on liquidity, 12% on profitability and 29% on growth.

The bankruptcy probability was computed on 29-10-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.

Some facts cap the score, however low the probability. Negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late hold it at Fair at most (59); two missing filings, at Weak (44). An ongoing judicial reorganisation or the company's end (bankruptcy, dissolution, liquidation) holds it at Critical at most (24).

Credit check for your own amount and term

Show the recommended maximum and see how the verdict changes with amount, term and advance.

Signals

Seven signals.
lowers riskraises risk
lowers risk · Size: total assets €1.6m
Companies of this size fail less often; how much that weighs depends on the rest of its profile.
NBB · annual accounts
raises risk · Figures for financial year 2024 (filed 02-12-2025)
NBB · annual accounts
lowers risk · Equity €1.6m (99.5% of total assets)
NBB · annual accounts
lowers risk · Founded in 1980
Companies that have existed this long fail less often; how much that weighs depends on the rest of its profile.
KBO
raises risk · Persistent losses
Two consecutive loss-making years (2023 and 2024); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2024
Net result per financial year
181920222324
2018 to 2024 · latest year -€105,038
raises risk · Annual accounts not filed
The financial year that closed on 31-12-2025 was due at the National Bank by 31-07-2026. Nothing is on record, 91 days later.
NBB · 10 filings
Position against the passed deadline
31-12-2025 year end31-07-2026 deadline30-10-2026 today
raises risk · 2024 accounts filed 119 days late
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 27-11-2025, 119 days past the deadline. Measured on financial year 2023: of the companies more than 90 days late, 5.61% are now bankrupt, dissolved or in another special legal status, against 1.66% of all filers.
NBB · 10 filings
Deviation from the deadline
2025
not filed
2024
119 days late
2023
147 days late
2022
513 days late
2020
275 days late
2019
100 days late
2018
31 days late
← before the deadline after the deadline →
tick = median of all Belgian filings

This company filed its last 6 accounts on average 198 days after the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.

Searched, nothing found (1)
neutral · No strike-offs in the KBO publications
Searched since 2021.
KBO publications · our coverage
  1. Annual accounts filedfinancial year 2024 · micro…
  2. Liquidity more than doubledcurrent ratio 188.17
  3. Annual accounts filedfinancial year 2023 · micro…

Financials · financial year 2024, micro format

2025 annual accounts not yet filed, deadline passed on 31 July 2026 Financial year closed on 31 December 2025; filing due at the latest 7 months after the close (Companies Code art. 3:10). Source: NBB filings, as of 30 October 2026.

Equity
€1.6m▼ 6.3%
2023 · €1.7m
Total assets
€1.6m▼ 7.1%
2023 · €1.7m
Net result
-€105,038▼ 383%
2023 · -€21,728
Working capital
€1.4m▼ 6.9%
2023 · €1.5m
Trend over the years

2019 to 2024, 5 financial years 2018 to 2024, 6 financial years

The operating result stays negative: a loss of €40,392 in 2024 against €49,074 in 2023; the loss shrinks.

What the company sold each financial year and what was left of it. A loss stands below the zero line.

Operating result-€0.04m 2024 Net result-€0.1m 2024

Use the arrow keys on the chart for the figures per year.

Every figure with its change against the financial year before
favourable unfavourable
Line201820192020202220232024
Operating result-€0.09m--€0.05m▲ 39.7%-€0.08m▼ 42.0%-€0.04m--€0.05m▼ 25.9%-€0.04m▲ 17.7%
Net result-€0.1m-€0.3m-€0.08m€0.05m--€0.02m-€0.1m▼ 383%
Equity€1.7m-€2.0m▲ 16.4%€1.6m▼ 19.5%€1.7m-€1.7m▼ 4.5%€1.6m▼ 6.3%
Total assets€1.7m-€2.0m▲ 16.4%€1.6m▼ 18.9%€1.7m-€1.7m▼ 3.5%€1.6m▼ 7.1%
Debt€0.001m-€323▼ 38.3%€0.01m▲ 34×€0.003m-€0.02m▲ 564%€0.007m▼ 64.7%
Working capital€1.5m-€1.8m▲ 22.1%€1.4m▼ 22.4%€1.5m-€1.5m▼ 4.2%€1.4m▼ 6.9%
Turnover and EBIT margin not published: the micro format does not require them.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €1.6m
Fixed assets €196,491 ▼ 2.2%
Current assets €1.4m ▼ 7.7%
Equity and liabilities €1.6m
Equity €1.6m ▼ 6.3%
Debt €7,239 ▼ 64.7%
Debt's share of the balance-sheet total falls from 1.2% to 0.5%. Equity and debt are lower.
Key figures and ratios
2024 value · change against 2023
EBITDA
-€30,295▲
2023 · -€34,770
Cash flow
-€94,942▼
2023 · -€7,425
Debt to equity
0.00▼
2023 · 0.01
ROE
-6.8%▼
2023 · -1.3%
ROA
-6.7%▼
2023 · -1.3%
Interest coverage
-10.29▲
2023 · -15.06
Debt ≤ 1 year
€7,239▼
2023 · €20,500
Income taxes
€63,966▲
2023 · €32,003
A ratio outside any meaningful range has been withheld (balance sheet total €1.6m, equity €1.6m).
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.

Peer companies

Historical observation

Of the 8,617 companies that looked in July 2024 the way this one looks now, 0.4% went bankrupt within 24 months and 94.2% are still going.

  • Small
  • 20 years or older
  • solvency 30% or more
  • a small loss
0.4% went bankrupt
5.2% stopped otherwise
94.2% still going

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

For this company itself Checked computes a bankruptcy probability of 0.7% 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 497,445 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% 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%

The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74.5% 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 8,617 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 · 2024 against 2023 · 53 lines
Balance sheet Code20232024
Assets
Total assets20/58€1.7m€1.6m▼
Fixed assets21/28€0.2m€0.2m▼
Intangible fixed assets21€0.002m€0.001m▼
Tangible fixed assets22/27€0.2m€0.2m▼
Land and buildings22€0.2m€0.2m▼
Plant, machinery and equipment23€0.02m€0.02m▲
Current assets29/58€1.5m€1.4m▼
Amounts receivable within one year40/41€0.3m€0.3m▼
Trade receivables40€130€0.002m▲
Other amounts receivable41€0.3m€0.3m▼
Current investments50/53€1.1m€0.9m▼
Cash at bank and in hand54/58€0.1m€0.2m▲
Deferred charges and accrued income490/1€0.002m€0.002m▲
Equity and liabilities
Total equity and liabilities10/49€1.7m€1.6m▼
Equity10/15€1.7m€1.6m▼
Contributions10/11€0.02m€0.02m=
Capital10€0.02m-
Issued capital100€0.02m-
Reserves13€1.2m€1.2m=
Non-distributable reserves130/1€0.004m€0.004m=
Legal reserve130€0.002m-
Reserves not available under the articles1311€0.002m€0.004m▲
Tax-exempt reserves132€0.02m€0.02m=
Distributable reserves133€1.2m€1.2m=
Profit (loss) carried forward14€0.5m€0.4m▼
Amounts payable17/49€0.02m€0.007m▼
Amounts payable within one year42/48€0.02m€0.007m▼
Trade debts44€0.003m€0.007m▲
Suppliers440/4€0.003m€0.007m▲
Taxes, remuneration and social security45€0.02m€0▼
Taxes450/3€0.02m€0▼
Income statement Code20232024
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€0.01m€0.01m▼
Other operating charges640/8€0.006m€0.006m▲
Non-recurring operating charges66A€0.01m-
Gross operating margin9900-€0.02m-€0.02m▼
Operating profit (loss)9901-€0.05m-€0.04m▲
Financial income75/76B€0.06m€0.06m▲
Recurring financial income75€0.06m€0.06m▲
Non-recurring financial income76B-€0.001m
Financial charges65/66B€0.002m€0.06m▲
Recurring financial charges65€0.002m€0.003m▲
Non-recurring financial charges66B-€0.06m
Profit (loss) for the period before taxes9903€0.01m-€0.04m▼
Income taxes67/77€0.03m€0.06m▲
Profit (loss) for the period9904-€0.02m-€0.1m▼
Profit (loss) for the period to be appropriated9905-€0.02m-€0.1m▼
Appropriation of the result
Profit (loss) to be appropriated9906€0.5m€0.4m▼
Profit (loss) brought forward from the previous period14P€0.5m€0.5m▼
Transfer from equity791/2€0.06m€0▼
Transfer to equity691/2-€0
To other reserves6921-€0
Profit to be distributed694/7€0.06m-
Return on contributions (dividend)694€0.06m-

The notes to these accounts (9 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line201820192020202220232024Change
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€1,682€38,100€19,982€17,826€14,303€10,096▼ 29.4%
Other operating charges640/8--€5,250€6,385€6,208€6,412▲ 3.3%
Non-recurring operating charges66A--€32,267-€12,905--
Gross operating margin9900-€78,348-€7,973-€17,764-€14,756-€15,658-€23,884▼ 52.5%
Operating profit (loss)9901-€87,841-€52,996-€75,263-€38,967-€49,074-€40,392▲ 17.7%
Financial income75/76B--€66,860€63,121€61,657€63,831▲ 3.5%
Recurring financial income75€62,668€70,823€63,336€63,121€61,657€62,875▲ 2.0%
Non-recurring financial income76B--€3,524--€956-
Financial charges65/66B--€69,471€924€2,308€64,512▲ 28×
Recurring financial charges65€106,293€5,793€2,533€924€2,308€2,943▲ 27.5%
Non-recurring financial charges66B--€66,938--€61,568-
Profit (loss) for the period before taxes9903-€131,467€311,415-€77,874€23,230€10,275-€41,072-
Income taxes67/77--€3,318--€24,951€32,003€63,966▲ 99.9%
Profit (loss) for the period9904-€131,467€314,732-€77,874€48,180-€21,728-€105,038▼ 383%
Profit (loss) for the period to be appropriated9905-€131,467€314,732-€77,874€48,180-€21,728-€105,038▼ 383%
Line201820192020202220232024Change
Assets
Total assets20/58€1.7m€2.0m€1.6m€1.7m€1.7m€1.6m▼ 7.1%
Fixed assets21/28€0.3m€0.2m€0.2m€0.2m€0.2m€0.2m▼ 2.2%
Intangible fixed assets21---€0.003m€0.002m€0.001m▼ 32.8%
Tangible fixed assets22/27€0.3m€0.2m€0.2m€0.2m€0.2m€0.2m▼ 1.9%
Land and buildings22--€0.2m€0.2m€0.2m€0.2m▼ 2.9%
Plant, machinery and equipment23--€0.03m€0.02m€0.02m€0.02m▲ 8.6%
Current assets29/58€1.5m€1.8m€1.4m€1.5m€1.5m€1.4m▼ 7.7%
Amounts receivable within one year40/41€0.2m€0.1m€0.2m€0.3m€0.3m€0.3m▼ 8.3%
Trade receivables40--€388-€130€0.002m▲ 13×
Other amounts receivable41--€0.2m€0.3m€0.3m€0.3m▼ 8.8%
Current investments50/53€1.2m€1.5m€1.2m€1.1m€1.1m€0.9m▼ 18.7%
Cash at bank and in hand54/58€0.05m€0.08m€0.05m€0.1m€0.1m€0.2m▲ 111%
Deferred charges and accrued income490/1----€0.002m€0.002m▲ 1.6%
Equity and liabilities
Total equity and liabilities10/49€1.7m€2.0m€1.6m€1.7m€1.7m€1.6m▼ 7.1%
Equity10/15€1.7m€2.0m€1.6m€1.7m€1.7m€1.6m▼ 6.3%
Contributions10/11€0.02m€0.02m€0.02m€0.02m€0.02m€0.02m=
Capital10--€0.02m€0.02m€0.02m--
Issued capital100--€0.02m€0.02m€0.02m--
Reserves13€1.3m€1.3m€1.2m€1.2m€1.2m€1.2m=
Non-distributable reserves130/1--€0.004m€0.004m€0.004m€0.004m=
Legal reserve130--€0.002m€0.002m€0.002m--
Reserves not available under the articles1311--€0.002m€0.002m€0.002m€0.004m▲ 83.4%
Tax-exempt reserves132--€0.02m€0.02m€0.02m€0.02m=
Distributable reserves133--€1.2m€1.2m€1.2m€1.2m=
Profit (loss) carried forward14€0.4m€0.7m€0.4m€0.5m€0.5m€0.4m▼ 23.0%
Amounts payable17/49€0.001m€323€0.01m€0.003m€0.02m€0.007m▼ 64.7%
Amounts payable within one year42/48€0.001m€323€0.01m€0.003m€0.02m€0.007m▼ 64.7%
Trade debts44€0.001m€323€0.002m€0.003m€0.003m€0.007m▲ 116%
Suppliers440/4--€0.002m€0.003m€0.003m€0.007m▲ 116%
Taxes, remuneration and social security45--€0.009m-€0.02m€0▼ 100%
Taxes450/3--€0.009m-€0.02m€0▼ 100%
Line201820192020202220232024Change
Profit (loss) for the period9904-€131,467€314,732-€77,874€48,180-€21,728-€105,038▼ 383%
+ Depreciation and write-downs630€1,682€38,100€19,982€17,826€14,303€10,096▼ 29.4%
Operating cash flow (approximation)-€129,785€352,833-€57,891€66,006-€7,425-€94,942▼ 1,179%
Investment in fixed assets (approximation)--€1,100-€25,660-€0-€5,609-
Change in cash-€35,100-€31,120--€33,596€110,717-

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

Download as CSV

Latest 10 of 42 filings with the National Bank
Financial year Type Filed Reference
31-12-2024 micro format 27-11-2025 2025-00573816
31-12-2023 micro format 25-12-2024 2024-00626038
31-12-2022 micro format 25-12-2024 2024-00625989
31-12-2020 micro format 02-05-2022 2022-20015815
31-12-2019 micro format 08-11-2020 2020-69000152
31-12-2018 micro format 31-08-2019 2019-60700371
31-12-2017 micro format 06-03-2019 2019-06400413
31-12-2016 micro format 31-08-2017 2017-58700521
31-12-2013 abbreviated format 30-08-2014 2014-52300439
31-12-2012 abbreviated format 28-09-2013 2013-61900203

Show all 42 filings

Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.

Directors

Directors
No directors found in Belgian Official Gazette deeds yet. See the directors and other office holders in the KBO →

Owners and capital

Owners

No owners or capital events in the accounts and acts we read.

History

On 24 June 1980, ROSCOM was incorporated.1 Total assets went from €1.7m in 2018 to €1.6m in 2024.2

  1. 1KBO register
  2. 2National Bank, annual accounts 2018 and 2024

Acts, filings and financial milestones

2025
27-11
NBB filing Annual accounts filed
financial year 2024 · micro format · 119 days late
2024
31-12
Financial Liquidity more than doubledcurrent ratio 188.17
Current ratio from 72.00 to 188.17; short-term debt falls from €20,500 to €7,239.
25-12
NBB filing Annual accounts filed
financial year 2023 · micro format · 147 days late
25-12
NBB filing Annual accounts filed
financial year 2022 · micro format · 513 days late
2022
31-12
Financial Back to profitnet €48,180
Net result €48,180 after one loss-making year.
31-12
Financial Liquidity more than triplescurrent ratio 493.52
Current ratio from 128.16 to 493.52; short-term debt falls from €10,857 to €3,086.
02-05
NBB filing Annual accounts filed
financial year 2020 · micro format · 275 days late
2020
08-11
NBB filing Annual accounts filed
financial year 2019 · micro format · 100 days late
2019
31-12
Financial Back to profitnet €314,732
Net result €314,732 after one loss-making year.
31-12
Financial Equity above €2mequity €2.0m ▲16.4%
Equity rises from €1.7m to €2.0m.
31-08
NBB filing Annual accounts filed
financial year 2018 · micro format · 31 days late
06-03
NBB filing Annual accounts filed
financial year 2017 · micro format · 218 days late
Show earlier events
2017
31-08
NBB filing Annual accounts filed
financial year 2016 · micro format · 31 days late
2014
30-08
NBB filing Annual accounts filed
financial year 2013 · abbreviated format · 30 days late
2013
28-09
NBB filing Annual accounts filed
financial year 2012 · abbreviated format · 59 days late
Financial milestoneNBB filingFinancial milestones sit on the financial year-end date, not the filing date.Of the 42 annual accounts filed, the latest 10 are here; all 42 are under Financials.

Register details

Identification
Legal formPrivate limited company (pre-2019)
Founded24-06-1980
Financial year end31-12
E-invoicing
Not found in the Peppol Directory

No listing in the Peppol Directory under this enterprise or VAT number. That proves nothing: being listed there is voluntary.

What can you do?

Try sending from your invoicing software; if that fails, ask the customer whether they already receive via Peppol.

If the customer is not ready yet, you may send the invoice another way, for example as a PDF; if you send it electronically, you need their agreement on a secure channel. The invoice remains valid; it is the customer, not you, who risks a penalty. FPS Finance

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

Register as of 30 October 2026 · Peppol Directory

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

Recognitions · licences · registrations

Legal Entity Identifier

9676001B1KIKHLONNQ03
live in the LEI register

Environmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.

Sites & property

Location & real-estate footprint
Registered office, Moorslede · 1 establishment unit since 1980
registered office establishment The establishment unit on the map
Ground area
9,260 m²
Building footprint
312 m²
Building volume
1,545 m³
Parcel 36012A1024/00G000, Flanders · tallest building 8.8 m. Linked by address, not a title deed.
1 establishment unit
ROSCOM
Oude Molenweg 38, 8890 MoorsledeManufacture of leather and related products
since 1980unit no. 2.017.644.144
1 parcel
Flanders 1 (100%)
Cadastral parcel Region Area Buildings Height / floors
36012A1024/00G000 Flanders 9,260 m² 1 · 312 m² 8.8 m · 2
How the parcels are linked
Good to know
The parcel matches the address exactly.