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SCARP

Active
Private limited companyfounded 200620 yrs activeKasteelstraat 38B, 9820 Merelbeke-Melle, BelgiumKBO/BCE: BE 0879.282.333
Summary

SCARP has been active since 2006 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €621k and a net result of €98k. Equity remains stable across the filed fiscal years (±0.5% per year). Its solvency ranks better than 71% of 31791 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).

Checked score

Score 2025
Axes · tick = 2024
Profitability84▼-1
Solvency100=
Growth78=
Track record100
Bankruptcy probability, 12 months
0.1% Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €50k at 30 days acceptable
Liquidity ample (current ratio 3.85 against 4.79 in 2024; short-term debt: 13.2% and cash: 2.2% of total assets), and 24.6% of the assets are financed with debt.
Credit check for your own amount and term

Signals

Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 70
Relative position
BE, all sectors
reference
Activities of head offices; management consultancy activities (NACE 70)
about 69% fewer bankruptcies
← fewer bankruptcies more bankruptcies →
raises risk · Multiple establishment units
Several establishment units mean more fixed costs, and such companies fail more often than a company with one establishment.
KBO · establishment units
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
75.4%
Return on assets
11.9%
Age of the figures
9 mo
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 20 years 0 30 y
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 17-07-2026, 14 days ahead of the deadline.
NBB · 10 filings
Deviation from the deadline
2025
14 d early
2024
157 d early
2023
27 d early
2022
5 d early
2021
26 d early
2020
3 d early
2019
14 d late
← before the deadline after the deadline →
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.
Companies Code · seven months
Position in the running window
25-09-2026 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

Financials · fiscal year 2025, micro schema

Equity
€621k▼ 1.0%
2024 · €627k
2018: €603k 2019: €653k▲ +8.2% vs 2018 2020: €672k▲ +2.8% vs 2019highest in 8 years 2021: €497k▼ -26.0% vs 2020lowest in 8 years 2022: €601k▲ +20.8% vs 2021 2023: €579k▼ -3.7% vs 2022 2024: €627k▲ +8.3% vs 2023 2025: €621k▼ -1.0% vs 2024
2018 → 2025
Total assets
€823k=
2024 · €823k
2018: €952k 2019: €937k▼ -1.7% vs 2018 2020: €969k▲ +3.5% vs 2019highest in 8 years 2021: €833k▼ -14.1% vs 2020 2022: €926k▲ +11.2% vs 2021 2023: €834k▼ -10.0% vs 2022 2024: €823k▼ -1.2% vs 2023lowest in 8 years 2025: €823k● +0.0% vs 2024
2018 → 2025
Net result
€98k▼ 8.7%
2024 · €107k
2018: €56k 2019: €50k▼ -11.0% vs 2018 2020: €25k▼ -49.4% vs 2019lowest in 8 years 2021: €77k▲ +206% vs 2020 2022: €104k▲ +35.0% vs 2021 2023: €98k▼ -5.2% vs 2022 2024: €107k▲ +9.4% vs 2023highest in 8 years 2025: €98k▼ -8.7% vs 2024
2018 → 2025
Working capital
€310k▼ 10.8%
2024 · €348k
2018: €380k 2019: €420k▲ +10.4% vs 2018 2020: €426k▲ +1.5% vs 2019highest in 8 years 2021: €258k▼ -39.4% vs 2020lowest in 8 years 2022: €329k▲ +27.3% vs 2021 2023: €306k▼ -7.0% vs 2022 2024: €348k▲ +13.7% vs 2023 2025: €310k▼ -10.8% vs 2024
2018 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise ▼ fall
Line20212022202320242025Trend
Equity€497k-€601k▲ 20.8%€579k▼ 3.7%€627k▲ 8.3%€621k▼ 1.0% 2021: €497klowest in 5 years 2022: €601k▲ +20.8% vs 2021 2023: €579k▼ -3.7% vs 2022 2024: €627k▲ +8.3% vs 2023highest in 5 years 2025: €621k▼ -1.0% vs 2024
Operating result€112k-€154k▲ 37.1%€144k▼ 6.0%€157k▲ 8.9%€147k▼ 6.3% 2021: €112klowest in 5 years 2022: €154k▲ +37.1% vs 2021 2023: €144k▼ -6.0% vs 2022 2024: €157k▲ +8.9% vs 2023highest in 5 years 2025: €147k▼ -6.3% vs 2024
Net result€77k-€104k▲ 35.0%€98k▼ 5.2%€107k▲ 9.4%€98k▼ 8.7% 2021: €77klowest in 5 years 2022: €104k▲ +35.0% vs 2021 2023: €98k▼ -5.2% vs 2022 2024: €107k▲ +9.4% vs 2023highest in 5 years 2025: €98k▼ -8.7% vs 2024
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
€0€50k€100k€150kOperating result 2021: €112k€112kNet result 2021: €77k€77kOperating result 2022: €154k€154kNet result 2022: €104k€104kOperating result 2023: €144k€144kNet result 2023: €98k€98kOperating result 2024: €157k€157kNet result 2024: €107k€107kOperating result 2025: €147k€147kNet result 2025: €98k€98k20212022202320242025€0€50k€100k€150kOperating result 2023: €144k€144kNet result 2023: €98k€98kOperating result 2024: €157k€157kNet result 2024: €107k€107kOperating result 2025: €147k€147kNet result 2025: €98k€98k202320242025
The operating result falls in 2025; 2025 is 6% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €823k
Fixed assets €404k ▲ 5.3%
Current assets €419k ▼ 4.6%
Equity and liabilities €823k
Equity €621k ▼ 1.0%
Provisions €2k ▼ 10.3%
Debt €201k ▲ 3.4%
Debt's share of the balance-sheet total rises from 23.6% to 24.4%. Equity is lower and debt is higher.
Key figures and ratios
2025 value · change against 2024
EBITDA
€158k▼
2024 · €167k
Cash flow
€109k▼
2024 · €117k
Current ratio
3.85▼
2024 · 4.79
Debt to equity
0.32▲
2024 · 0.31
ROE
15.8%▼
2024 · 17.1%
ROA
11.9%▼
2024 · 13.0%
Interest coverage
22.06▼
2024 · 25.55
Debt ≤ 1 year
€109k▲
2024 · €92k
Debt > 1 year
€91k▼
2024 · €103k
Income taxes
€46k▼
2024 · €50k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 58 lines
Balance sheet Code20242025
Assets
Total assets20/58€823k€823k=
Fixed assets21/28€384k€404k▲
Tangible fixed assets22/27€383k€403k▲
Land and buildings22€353k€348k▼
Plant, machinery and equipment23€2k€1k▼
Furniture and vehicles24€7k€4k▼
Other tangible fixed assets26€21k€19k▼
Assets under construction and advance payments27-€31k
Financial fixed assets28€400€400=
Current assets29/58€440k€419k▼
Amounts receivable after more than one year29€120k€120k=
Other amounts receivable291€120k€120k=
Amounts receivable within one year40/41€275k€247k▼
Other amounts receivable41€275k€247k▼
Current investments50/53€25k€25k=
Cash at bank and in hand54/58€14k€18k▲
Deferred charges and accrued income490/1€5k€9k▲
Equity and liabilities
Total equity and liabilities10/49€823k€823k=
Equity10/15€627k€621k▼
Contributions10/11€12k€12k=
Reserves13€614k€608k▼
Tax-exempt reserves132€8k€7k▼
Distributable reserves133€606k€601k▼
Profit (loss) carried forward14€0€0=
Provisions and deferred taxes16€2k€2k▼
Deferred taxes168€2k€2k▼
Amounts payable17/49€194k€201k▲
Amounts payable after more than one year17€103k€91k▼
Financial debts170/4€103k€91k▼
Amounts payable within one year42/48€92k€109k▲
Current portion of amounts payable after more than one year42€11k€12k▲
Trade debts44€54k€35k▼
Suppliers440/4€54k€35k▼
Taxes, remuneration and social security45€23k€34k▲
Taxes450/3€20k€31k▲
Remuneration and social security454/9€3k€3k=
Other amounts payable47/48€3k€28k▲
Accrued charges and deferred income492/3-€992
Income statement Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€10k€11k▲
Other operating charges640/8€5k€4k▼
Gross operating margin9900€172k€162k▼
Operating profit (loss)9901€157k€147k▼
Financial income75/76B€7k€3k▼
Recurring financial income75€7k€3k▼
Financial charges65/66B€7k€7k▲
Recurring financial charges65€7k€7k▲
Profit (loss) for the period before taxes9903€157k€143k▼
Transfer from deferred taxes780€210€209▼
Income taxes67/77€50k€46k▼
Profit (loss) for the period9904€107k€98k▼
Transfer from tax-exempt reserves789€840€837▼
Profit (loss) for the period to be appropriated9905€108k€99k▼
Appropriation of the result
Profit (loss) to be appropriated9906€108k€99k▼
Transfer from equity791/2€59k€104k▲
Transfer to equity691/2€108k€99k▼
To other reserves6921€108k€99k▼
Profit to be distributed694/7€59k€104k▲
Return on contributions (dividend)694€59k€104k▲

The notes to these accounts (13 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Accounts by statement
Line20212022202320242025Change
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€21k€20k€10k€10k€11k▲ 12.2%
Other operating charges640/8€4k€5k€5k€5k€4k▼ 18.9%
Gross operating margin9900€137k€179k€159k€172k€162k▼ 5.6%
Operating profit (loss)9901€112k€154k€144k€157k€147k▼ 6.3%
Financial income75/76B€5k€3k€6k€7k€3k▼ 48.6%
Recurring financial income75€5k€3k€6k€7k€3k▼ 48.6%
Financial charges65/66B€7k€7k€6k€7k€7k▲ 9.7%
Recurring financial charges65€7k€7k€6k€7k€7k▲ 9.7%
Profit (loss) for the period before taxes9903€110k€150k€143k€157k€143k▼ 8.8%
Transfer from deferred taxes780€280€249€224€210€209▼ 0.3%
Income taxes67/77€34k€47k€46k€50k€46k▼ 9.0%
Profit (loss) for the period9904€77k€104k€98k€107k€98k▼ 8.7%
Transfer from tax-exempt reserves789€1k€995€895€840€837▼ 0.3%
Profit (loss) for the period to be appropriated9905€78k€105k€99k€108k€99k▼ 8.6%
Line20212022202320242025Change
Assets
Total assets20/58€833k€926k€834k€823k€823k=
Fixed assets21/28€413k€399k€389k€384k€404k▲ 5.3%
Tangible fixed assets22/27€412k€399k€389k€383k€403k▲ 5.3%
Land and buildings22€370k€364k€358k€353k€348k▼ 1.4%
Plant, machinery and equipment23€561€4k€3k€2k€1k▼ 33.7%
Furniture and vehicles24€13k€5k€4k€7k€4k▼ 41.9%
Other tangible fixed assets26€29k€26k€23k€21k€19k▼ 11.4%
Assets under construction and advance payments27----€31k-
Financial fixed assets28€400€400€400€400€400=
Current assets29/58€420k€527k€445k€440k€419k▼ 4.6%
Amounts receivable after more than one year29-€120k€120k€120k€120k=
Other amounts receivable291-€120k€120k€120k€120k=
Amounts receivable within one year40/41€258k€125k€283k€275k€247k▼ 10.3%
Trade receivables40€38k€0----
Other amounts receivable41€220k€125k€283k€275k€247k▼ 10.3%
Current investments50/53€25k€25k€25k€25k€25k=
Cash at bank and in hand54/58€135k€253k€13k€14k€18k▲ 26.3%
Deferred charges and accrued income490/1€3k€4k€3k€5k€9k▲ 84.4%
Equity and liabilities
Total equity and liabilities10/49€833k€926k€834k€823k€823k=
Equity10/15€497k€601k€579k€627k€621k▼ 1.0%
Contributions10/11€12k€12k€12k€12k€12k=
Reserves13€485k€588k€566k€614k€608k▼ 1.0%
Non-distributable reserves130/1€2k€2k€0---
Reserves not available under the articles1311€2k€2k€0---
Tax-exempt reserves132€11k€10k€9k€8k€7k▼ 10.3%
Distributable reserves133€472k€577k€557k€606k€601k▼ 0.9%
Profit (loss) carried forward14€0€0€0€0€0-
Provisions and deferred taxes16€3k€2k€2k€2k€2k▼ 10.3%
Deferred taxes168€3k€2k€2k€2k€2k▼ 10.3%
Amounts payable17/49€333k€323k€253k€194k€201k▲ 3.4%
Amounts payable after more than one year17€148k€125k€114k€103k€91k▼ 11.3%
Financial debts170/4€148k€125k€114k€103k€91k▼ 11.3%
Amounts payable within one year42/48€162k€198k€139k€92k€109k▲ 18.7%
Current portion of amounts payable after more than one year42€22k€23k€12k€11k€12k▲ 1.7%
Trade debts44€85k€80k€93k€54k€35k▼ 35.3%
Suppliers440/4€85k€80k€93k€54k€35k▼ 35.3%
Taxes, remuneration and social security45€33k€26k€31k€23k€34k▲ 49.2%
Taxes450/3€30k€23k€31k€20k€31k▲ 56.5%
Remuneration and social security454/9€3k€3k€0€3k€3k=
Other amounts payable47/48€22k€68k€3k€3k€28k▲ 711%
Accrued charges and deferred income492/3€23k€0--€992-
Line20212022202320242025Change
Profit (loss) for the period9904€77k€104k€98k€107k€98k▼ 8.7%
+ Depreciation and write-downs630€21k€20k€10k€10k€11k▲ 12.2%
Operating cash flow (approximation)€98k€124k€109k€117k€109k▼ 6.9%
Investment in fixed assets (approximation)-€-7k€0€-4k€-31k▼ 613%
Change in cash-€118k€-240k€975€4k▲ 290%

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
17-07
NBB filing Annual accounts filed
fiscal year 2025 · micro schema
2025
24-02
NBB filing Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial Highest result since 2018net €107k ▲9.4%
Operating result €157k, net result €107k, both a record.
04-07
NBB filing Annual accounts filed
fiscal year 2023 · micro schema
2023
26-07
NBB filing Annual accounts filed
fiscal year 2022 · micro schema
2022
31-12
Financial Equity above €500kEq €601k ▲20.8%
5 profitable years in a row build equity to €601k.
05-07
NBB filing Annual accounts filed
fiscal year 2021 · micro schema
2021
28-07
NBB filing Annual accounts filed
fiscal year 2020 · micro schema
2020
31-12
Financial Weakest financial yearnet €25k ▼49.4%
Net result drops to €25k, the lowest in the series; recovery starts the following year.
14-08
NBB filing Annual accounts filed
fiscal year 2019 · micro schema · 14 days late
2019
30-08
NBB filing Annual accounts filed
fiscal year 2018 · micro schema · 30 days late
2018
13-07
NBB filing Annual accounts filed
fiscal year 2017 · micro schema
2017
20-06
NBB filing Annual accounts filed
fiscal year 2016 · micro schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 5 acts read
About the unread acts

We know of 5 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.

Have them read with priority Sign in to place this company at the front of the reading queue.

Directors · office · real estate

Directors
5 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, Merelbeke-Melle · 2 establishment units since 2006
seat establishment All 2 establishment units on the map
Ground area
2,378 m²
Building footprint
251 m²
Volume, LiDAR
467 m³
2 parcels, Flanders · tallest building 8.2 m, ±2 floors. Linked by address, not a title deed.
2 establishment units
SCARP
Kasteelstraat 38B, 9820 Merelbeke-MelleNACE 7414201
since 20062.151.873.041
Scarp
Kasteelstraat 40, 9820 Merelbeke-MelleActivities of head offices; management consultancy activities
since 20072.158.924.149
2 parcels
Flanders 2 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
44041A0676/00F000 Flanders 1,310 m² 1 · 79 m² 8.2 m · 2 fl.
44041A0678/00L000 Flanders 1,068 m² 1 · 172 m² 0.2 m
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.

Similar companies · same sector, comparable size

Of 82,553 companies in sector 70200 we hold annual accounts for 52,585. 32,778 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
Founded07-02-2006
Fiscal year end31-12
Activities, NACEBEL 2025
70200Business and other management consultancy

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