Equity
€11,190 from €81,222 in 2022
Equity fell by 86% in 3 years.
RULES
Overview
Lifetime
4 annual accounts with figures on one time axispeak €588 (2025)
€588▲ €31,451
lowest -€40,585 (2023)
€1,507▲ €32,462
peak €81,222 (2022)
€11,190▲ 15.6%
€2.8m▲ 5.0%
peak 0 FTE (2022)
0 FTE
Board1 name since 2022
1 directorVANDEN BOER,Roel Hermina Desiré
Documentsfilings and deeds
19-08-202619 days late
2025abbreviated format
Gross margin from -€30,863 to €588Back to profit: €1,507Equity from €9,683 to €11,190Investments €224,914Cash from €62,882 to €11,703
Key points
from the 2025 annual accountsTurnover
≈ €3,400 estimated
The abbreviated format states no turnover.
Debts
€2.8m 100% of the balance sheet
Financial debts 100%Suppliers 0%Taxes and wages 0%
Of this, €8,341 falls due within a year.
Filings
4 annual accounts 2 late
The 2022 accounts came latest: 29 days after the end of the period.
Starting capital
€100,000 100 shares
Position in the sector
0.4%
Lower solvency than 85% of companies in office administrative support. Sector median 41.3% · 2,829 companies.
Holding: outside the score modelBankruptcy probability: sector outside the model
Checked score
Outside the general model
Holding: general score not applicable
The company has a registered holding activity. Financial fixed assets make up more than half of its assets. The general model for operating companies does not fit such a balance sheet, so there is no score and no financial strength.
Bankruptcy probability within 12 months
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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The scores and ratios are Checked's own calculations, not a credit decision.
Signals
1 signal.
raises risk
raises risk · 2025 accounts filed 19 days late
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 19-08-2026, 19 days later. Nearly half (47%) of Belgian companies file late; of those that file 1 to 90 days late, 2.0% are now bankrupt, dissolved or in another special legal status, against 1.66% of all filers. A delay like this does not count in the score.
NBB · 4 filingsDeviation from the deadline
2025
19 days late
2024
64 days early
2023
16 days early
2022
29 days late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
The company filed its last 4 accounts on average 8 days before the deadline. In the sector (NACE 82), the median for financial year 2024 was 7 days before the deadline, and 35% of those companies filed late.
Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. The company usually files around 2 August (3 of the last 4 accounts filed within 30 days either side of that date).
Companies Code · seven monthsWhere today falls in the filing period
10-11-2026 today31-12-2026 year end31-07-2027 deadline
Board and ownership
- VANDEN BOER,Roel Hermina Desiré founderdeed of 02-02-2022
Shares in 1 company, ROMALU INVEST
Board & ownershipRecent changes
Registered in the Peppol Directory
Reachable for e-invoices through 0208:0781388151
Incorporation
Founding capital of €100,000, 100 shares · Founder: VANDEN BOER, Roel Hermina Desiré (comparant) · Appointment: VANDEN BOER, Roel Hermina Desiré (director) · published on 02-02-2022 · Gazette deed
First establishment
St.-Truidersteenweg 507, Tongeren-Borgloon
Comparable companies
same main activity, similar in size and age| Company | ||||
|---|---|---|---|---|
| RULES Tongeren-Borgloon | €2.8m | €588 | 0.4% | 0 |
| ANTWERPSE BIOPOLDER CAMPUS Antwerp | €2.1m | -€6,633 | 7.6% | 0 |
| STEEL FACTORY Lummen | €2.4m | -€1,507 | 38.8% | 0 |
| Jade Sustainable Projects Antwerp | €3.6m | -€11,746 | 0.0% | 0.2 |
| JUROMA HOLDING Kalmthout | €2.4m | -€5,200 | 99.7% | 0 |
| VANMEX Wemmel | €1.5m | -€20,718 | -5.2% | 0 |
| FST Projects Sint-Martens-Latem | €1.7m | -€70,450 | 32.3% | 0.8 |
These companies have the same main activity as RULES: other business support services (NACE 82990). They are comparable in size and age: total assets between €1.5m and €3.6m, founded between 2018 and 2022.
Official details
Source: KBO- Status
- Active since 31-01-2022Normal situation
- Activity
- Other business support servicesNACE 82990and 5 others
- Establishment unit
- 2.334.579.9643840 Tongeren-Borgloon, since 31-01-2022
- Financial year end
- 31 December
- Peppol
- Reachable since 28-04-2025
Insights on RULES
RULES files the abbreviated format. That format states no turnover. The gross margin rose from -€26,764 in 2022 to €588 in 2025.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
Financials
Annual accounts 2025
abbreviated format, filed on 19-08-2026, 19 days late€11,190
▲ 15.6%
€2.8m
▲ 5.1%
€1,507
▲ €32,462
0.4%
unchanged
13.5%
▲ 333.2 percentage points
0.1%
▲ 1.2 percentage points
Turnover and EBIT margin are not published. The abbreviated format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €3,400. Estimated: probably between €1,600 and €6,900.
Balance sheet
balance sheet total €2.8m on 31-12-2025What the company ownsHow it is paid for
in euro
in euro
Position in the sector
0.4%
Higher than 14% of 2,829 companies in 2025.
0.1%
Higher than 26% of 2,776 companies in 2025.
RULES
Middle half of the sector
80% of the sector
Abbreviated accounts in office administrative support (NACE 82)
Net result: middle half · Equity: bottom quarter · Balance sheet total: top quarter · Staff: middle half
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2025 | 2024 | 2023 | 2022 |
|---|---|---|---|---|---|
| Balance sheet: assets | |||||
20/58 |
2.8m | 2.7m | 1.7m | 1.0m | |
21/28 |
2.7m | 2.6m | 1.5m | 875,398 | |
22/27 |
682,999 | 721,665 | 666,182 | - | |
22 |
626,246 | 646,267 | 666,182 | - | |
24 |
56,753 | 75,398 | - | - | |
28 |
2.1m | 1.8m | 876,547 | 875,398 | |
29/58 |
77,905 | 127,766 | 186,642 | 129,491 | |
40/41 |
33,669 | 33,189 | 51,080 | 45,646 | |
40 |
- | 0 | 20,523 | 14,795 | |
41 |
33,669 | 33,189 | 30,557 | 30,851 | |
54/58 |
11,703 | 62,882 | 122,749 | 73,223 | |
490/1 |
32,533 | 31,695 | 12,813 | 10,622 | |
| Balance sheet: equity and liabilities | |||||
10/49 |
2.8m | 2.7m | 1.7m | 1.0m | |
10/15 |
11,190 | 9,683 | 40,637 | 81,222 | |
10/11 |
100,000 | 100,000 | 100,000 | 100,000 | |
14 |
-88,810 | -90,317 | -59,363 | -18,778 | |
17/49 |
2.8m | 2.7m | 1.7m | 923,666 | |
17 |
2.8m | 2.7m | 1.7m | 910,000 | |
170/4 |
2.8m | 2.7m | 1.7m | 910,000 | |
42/48 |
8,341 | 13,061 | 2,536 | 13,666 | |
44 |
3,701 | 11,901 | 916 | 13,666 | |
440/4 |
3,701 | 11,901 | 916 | 13,666 | |
45 |
312 | 341 | 1,620 | - | |
450/3 |
312 | 341 | 1,620 | - | |
47/48 |
4,328 | 818 | - | - | |
492/3 |
0 | 400 | 4,198 | - | |
| Income statement | |||||
9900 |
588 | -30,863 | -46,937 | -26,764 | |
630 |
38,666 | 37,743 | 5,818 | - | |
640/8 |
3,452 | 3,719 | 885 | - | |
9901 |
-41,531 | -72,326 | -53,640 | -26,764 | |
75/76B |
43,395 | 41,836 | 13,257 | 8,107 | |
75 |
43,395 | 41,836 | 13,257 | 8,107 | |
65/66B |
45 | 123 | 78 | 120 | |
65 |
45 | 123 | 78 | 120 | |
9903 |
1,819 | -30,613 | -40,461 | -18,778 | |
67/77 |
312 | 341 | 123 | - | |
9904 |
1,507 | -30,955 | -40,585 | -18,778 | |
9905 |
1,507 | -30,955 | -40,585 | -18,778 | |
| Appropriation of the result | |||||
9906 |
-88,810 | -90,317 | -59,363 | -18,778 | |
14P |
-90,317 | -59,363 | -18,778 | - | |
| Social balance sheet | |||||
9087 |
0 | 0 | 0 | 0 | |
| Document | |||||
The notes to these accounts have 15 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.
Source: Annual accounts 2025 at the NBB, filed on 19-08-2026.
Filings
each dot is a set of accounts, on the day it reached the National Bank2025 annual accounts filed 19 days after the deadline. Filed on 19 August 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00407372.
Key figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2025 | 2024 | 2023 | 2022 |
|---|---|---|---|---|---|
| 235,000 | 1.1m | 673,150 | 880,287 | ||
| -51,179 | -59,867 | 49,526 | - | ||
| 0.4% | 0.4% | 2.3% | 8.1% | ||
| 13.5% | -319.7% | -99.9% | -23.1% | ||
| 0.1% | -1.2% | -2.3% | -1.9% |
A ratio outside any meaningful range has been withheld (balance sheet total €2.8m, equity €11,190).
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
Investments
fixed assets acquired| Item | 2025 | 2024 | 2023 | 2022 |
|---|---|---|---|---|
| Tangible fixed assets | - | €93,226 | €672,000 | - |
| Financial fixed assets | €235,000 | €957,165 | €1,150 | €880,287 |
| €38,666 | €37,743 | €5,818 | - |
Source: notes to the 2022 to 2025 annual accounts (statement of fixed assets)
Insights on RULES
The operating result for 2025 is a loss of €41,531, smaller than the loss of €72,326 in 2024.
Debt's share of the balance-sheet total stays at 99.6%.
Board & ownership
Board
1 director, since incorporationDirector
appointed by deed of 02-02-2022
term without a fixed end
listed in the 2025 annual accounts, filed on 19-08-2026
- Signing authorityThe articles say who may bind the company, for example by signing a contract.
- Each director alonedeed of 02-02-2022
Mandates through the years
1 name, the dashed line is todayVANDEN BOER,Roel Hermina Desiré
Director
Director
Board
Mandates as a list
- VANDEN BOER,Roel Hermina Desiré
- Director, from 26-01-2022 to date
Control
Capital
- Contribution
- €100,000
- Shares
- 100
- Contribution per share
- €1,000
- Equity per share
- €112 in 2025
- Source
- deed of 02-02-2022
Articles of association
deed of 02-02-2022 (in Dutch)- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimited
- Board ruleThese rules set how the board is made up, meets and takes decisions.
- At least 1 director
- Transfer restrictionThis rule says whether shareholders may sell their shares freely or need approval first.
- “Voor helft ten laste overdrager en helft ten laste koper(s) naar evenredigheid verworven aantal bij meer kopers, elke overdracht onder…”
- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- Last Friday of June at 17:00
- Statutory auditorA statutory auditor is a registered auditor who checks the annual accounts. Small companies need not have one. According to the deed, the legal criteria do not require one here.
- No statutory auditor
Founder
At incorporation
deed of 02-02-2022 ↗
- VANDEN BOER,Roel Hermina Desiré sole founder · 100% at incorporation
Network & group
Holdings
own 2025 accountsThis companyRULES1 holding, 1 country
2025 accounts
Belgium 1 Equity Result
- BE Romalu65% €52,359 result €13,861
Source: list of holdings in its own 2025 accounts. Every holding stands with its own latest accounts.
At the same address
St.-Truidersteenweg 507, 3840 Tongeren-Borgloon · 1 other company| ROMALU INVEST
registered office since 12-04-2022 · founded in 2022 |
total assets €873,805 (2025) 0784.751.675 |
Holdings and subsidiaries
1 holdingHoldings 1
Share, source and own figures per holding (1)
- ROMALU INVESTsubsidiaryEquity €52,359 Profit of €13,861 in 2025 (profit of €11,628 in 2024) Checked score 89Sourceown accounts 202565%
Former holdings (2)
- Sourcedeed 15-04-2024share not stated
-
share not stated
Holdings through the years 2023 to 2025
| Name | 2023 | 2024 | 2025 |
|---|---|---|---|
| ROMALU INVEST | 65% | ||
Source: list of holdings in its own accounts
Board mandates elsewhere
2 board mandatesBoard mandates of RULESRULES sits on their board2
Connections & network
2 connected companiesThe connected companies are in the list below.
This company
Company
Director
Shareholding
+N: links not shown yet
Click a node to look further, drag to arrange, zoom with the mouse wheel.
Linked via shared directors
VDBVDB INVEST
via VANDEN BOER,Roel Hermina Desiré · Director · deed of 20-12-2023
Founded in 2023 · total assets €3.2m (2025)
→
VDBM INVEST
via VANDEN BOER,Roel Hermina Desiré · Director (not named in the articles) · deed of 16-12-2021
Founded in 2021 · total assets €470,731 (2025)
→
Timeline
Timeline
10 events since 2022Filings
Financial
Establishments
20222023202420252026
Deadline for the 2026 accounts: 31-07-2027
2026
Annual accounts 2025 filed NBBabbreviated format · 19 days late
2025
Back to profit net €1,507 The net result is €1,507, after 3 loss-making years.
Annual accounts 2024 filed PDFabbreviated format · 64 days before the deadline
Registered in the Peppol Directory Reachable for e-invoices through 0208:0781388151
2024
Annual accounts 2023 filed PDFabbreviated format · 16 days before the deadline
2023
Weakest financial year net -€40,585 The net result drops to -€40,585, the lowest from 2022 to 2025. It recovers the following year.
Liquidity more than 7 times current ratio 73.59 The current ratio rises from 9.48 to 73.59. Short-term debt falls from €13,666 to €2,536.
Annual accounts 2022 filed PDFabbreviated format · 29 days late
2022
IncorporationFounding capital of €100,000, 100 shares · Founder: VANDEN BOER, Roel Hermina Desiré (comparant) · Appointment: VANDEN BOER, Roel Hermina Desiré (director) · published on 02-02-20225 points ▸
- Founder, VANDEN BOER, Roel Hermina Desiré (comparant)
- Founding capital, €100,000, 100 shares
- Registered office clause, Sint-Truidersteenweg 507, 3840 Borgloon
- Board rule, 1
- Director appointment, VANDEN BOER, Roel Hermina Desiré
- The deed holds 13 more points.
First establishment St.-Truidersteenweg 507, Tongeren-Borgloon
Financial milestones sit on the financial year-end date, not the filing date.
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
History
On 31 January 2022, RULES was incorporated as a private limited company by one natural person, with a starting capital of €100,000.12 VANDEN BOER,Roel Hermina Desiré is director of the company, appointed by deed of 02-02-2022.2 Total assets went from €1.0m in 2022 to €2.8m in 2025.3
Company details
Identity
- Enterprise number
- 0781.388.151
- VAT number
- BE 0781.388.151
- Peppol ID
- 0208:0781388151
- Other Peppol ID
- 9925:BE0781388151
- Legal form
- Private limited company
- Status
- Active, normal situation
- Founded
- 31-01-2022
- Financial year
- ends on 31 December
- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- Last Friday of June at 17:00deed of 02-02-2022 (in Dutch)
- Peppol
- Reachable since 28-04-2025Follow this company and you will hear the next morning if it leaves the Peppol register.
- Name
- RULES in Dutch
- Entity type
- Legal entity
- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimiteddeed of 02-02-2022 (in Dutch)
- Registered office clauseThe articles name the region of the registered office. The language of official documents depends on that region, among other things.
- “Vlaams Gewest”deed of 02-02-2022 (in Dutch)
Activities
NACEBEL 202582990
Other business support services main activity
Codes under NACEBEL 2008
82990
Other business support services main activity
63990
Computing infrastructure, data processing, hosting and other information service activities
64200
Holdings
68100
Real estate activities
68201
Real estate activities
70210
Activities of head offices; management consultancy activities
- PurposeThe purpose describes the activities the company may carry out under its articles.
- “De verwerving van participaties en belangen,onder welke vorm ook,met name door inbreng in geld of in…”deed of 02-02-2022 (in Dutch)
12 activities
- De verwerving van participaties en belangen,onder welke vorm ook,met name door inbreng in geld of in natura,inschrijving,fusie,splitsing,partiële splitsing of enige andere manier,in bestaande of op te richten vennootschappen en ondernemingen met commerciële,industriële,financiële,vastgoed of andere activiteiten,wat hun doel of voorwerp ook is;
- De verwerving,de vervreemding,de omruiling en het aanhouden,onder welke vorm ook,van effecten en andere financiële instrumenten,evenals het beheer van haar portfolio van effecten en andere financiële instrumenten;
- Het bestuur van,het toezicht op en de controle over vennootschappen en ondernemingen,in het bijzonder(maar niet beperkt tot)haar verbonden vennootschappen en vennootschappen waarin zij rechtstreeks of onrechtstreeks een participatie of belang aanhoudt,met name door er de functies van bestuurder,zaakvoerder,gedelegeerd bestuurder of,in voorkomend geval,vereffenaar uit te oefenen;
- Het in de ruimste zin van het woord verlenen van diensten–zowel consultancy als implementatie,advies en bijstand aan particulieren,de bedrijfswereld en de overheid hieronder begrepen het verlenen van adviezen van financiële,technische,(bedrijfs)economische,sociale,organisatorische,commerciële of administratieve aard,adviesverlening rond marketing en marketing communicatie;
- Het organiseren en geven van opleidingen in de ruimste zin van het woord;
- Het maken van studies van diverse aard;
- Zowel voor eigen rekening,voor rekening van derden,als in deelneming met derden,bijdragen tot de vestiging en de ontwikkeling van ondernemingen;
- Het verwerven,door inschrijving of aankoop,voor eigen rekening van aandelen,obligaties,kasbons of andere roerende waarden,van welke vorm ook,van Belgische of buitenlandse,bestaande of nog op te richten vennootschappen;
- Het toestaan van leningen en kredietopeningen aan vennootschappen en particulieren,de borgstelling,het verlenen van aval en alle overige financiële verrichtingen behoudens deze die wettelijk voorbehouden zijn aan de banken,spaarkassen hypotheekmaatschappijen en kapitalisatieondernemingen en erkende financiële tussenpersonen;
- Het voor eigen rekening aanleggen,het oordeelkundig uitbouwen en beheren van een roerend en onroerend vermogen;
- Het beheer van en de handel in onroerende goederen voor eigen rekening.Zo kan de vennootschap onroerende goederen bouwen,renoveren,kopen en verkopen,huren en verhuren en alle mogelijke onroerende handelingen verrichten die daarmee verband houden.De vennootschap kan als waarborg voor eigen verbintenissen en voor verbintenissen van derden borg staan,onder meer door haar goederen in hypotheek of in pand te geven,inclusief de eigen handelszaak;
- Projectontwikkeling.
Registered office and establishments
1 establishment| Establishment | Since | Unit number |
|---|---|---|
| St.-Truidersteenweg 507 registered office 3840 Tongeren-Borgloon | 31-01-2022 | 2.334.579.964 |
Buildings and parcels at the address
- Ground area
- 3,160 m²
- Buildings
- 482 m²
- Volume, LiDAR
- 2,442 m³
- Tallest building
- 9.5 m
Buildings to scale, each on its own parcel
Parcels
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 73067A0130/00K000 | 3,160 m² | 1 · 482 m² | 9.5 m · 2 |