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SP COMPTABILITE

Active
Private limited companyfounded 20233 yrs activeLescours 35, 4653 Herve, BelgiumKBO/BCE: BE 0799.540.910
Summary

SP COMPTABILITE has been active since 2023 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €218,747 and a net result of €107,677. Equity is growing by ~81.8% per year across the filed fiscal years. Its solvency ranks better than 66% of 13085 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.3% (very low).

Checked score

Score 2025
Axes · tick = 2024
Profitability100=
Solvency96▲+30
Growth78=
Track record94
Bankruptcy probability, 12 months
0.3% Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €20,000 at 30 days acceptable
Liquidity ample (current ratio 2.72 against 1.01 in 2024; short-term debt: 19.7% and cash: 37.9% of total assets), and 28.6% of the assets are financed with debt.
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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 69
Relative position
BE, all sectors
reference
Legal and accounting activities (NACE 69)
about 77% fewer bankruptcies
← fewer bankruptcies more bankruptcies →
raises risk · Limited track record
This company has not been active as long as an established one and statistically fails somewhat more often.
KBO · incorporation date
Age against the risk zone
highest failure risk from 2 to 8 years 3 years 0 10 y
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
71.4%
Return on assets
35.1%
Age of the figures
9 mo
raises risk · Higher-failure-rate region
In this region companies fail more often than in the rest of the country.
KBO · registered office
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 10-07-2026, 21 days ahead of the deadline.
NBB · 3 filings
Deviation from the deadline
2025
21 d early
2024
25 d early
2023
2 d early
← before the deadline after the deadline →
tick = median of all Belgian filingsring = median in the sector

This company filed its last 3 accounts on average 16 days before the deadline; the sector median for financial year 2024 is 9 days before the deadline, and 32% of the sector filed 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 10 July (3 of the last 3 filed years within 30 days of that day).
Companies Code · seven months
Position in the running window
01-10-2026 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

On 15 March 2023, SP COMPTABILITE was incorporated as a Private limited company.1 In 2026 the registered office moved to Bolland.2 Total assets went from EUR 73,145 in 2023 to EUR 306,545 in 2025.3

  1. 1Crossroads Bank for Enterprises
  2. 2Belgian State Gazette, 20-03-2026
  3. 3National Bank, annual accounts 2023 and 2025

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Financials · fiscal year 2025, micro schema

Equity
€218,747▲ 95.5%
2024 · €111,903
Total assets
€306,545▲ 13.6%
2024 · €269,959
Net result
€107,677▲ 39.6%
2024 · €77,119
Working capital
€103,947▲ 15,549%
2024 · €664
Trend over the years
In euros
In per cent
Ratio
In euros
No line ticked in this group.
In per cent
No line ticked in this group.
Ratio
No line ticked in this group.

Untick a line to hide it. Point at a year (or use the arrow keys on the chart) for the exact figures; the table below gives them all.Sector: the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).

Every figure with its change against the fiscal year before
favourable unfavourable
Line202320242025
Operating result€43,731-€108,910▲ 149%€150,499▲ 38.2%
Net result€34,417within the sector's middle half-€77,119above the sector's middle half▲ 124%€107,677above the sector's middle half▲ 39.6%
Equity€35,617within the sector's middle half-€111,903within the sector's middle half▲ 214%€218,747within the sector's middle half▲ 95.5%
Total assets€73,145below the sector's middle half-€269,959within the sector's middle half▲ 269%€306,545within the sector's middle half▲ 13.6%
Debt€37,528-€158,055▲ 321%€87,797▼ 44.5%
Working capital€25,144within the sector's middle half-€664below the sector's middle half▼ 97.4%€103,947within the sector's middle half▲ 15,549%
Solvency48.7%within the sector's middle half-41.5%within the sector's middle half▼ 7.2pp71.4%within the sector's middle half▲ 29.9pp
Current ratio1.67within the sector's middle half-1.01below the sector's middle half▼ 0.672.72within the sector's middle half▲ 1.71
Return on assets (ROA)47.1%above the sector's middle half-28.6%within the sector's middle half▼ 18.5pp35.1%within the sector's middle half▲ 6.6pp
above within below the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
€0€50,000€100,000€150,000Operating result 2023: €43,731€43,731Net result 2023: €34,417€34,417Operating result 2024: €108,910€108,910Net result 2024: €77,119€77,119Operating result 2025: €150,499€150,499Net result 2025: €107,677€107,677202320242025€0€50,000€100,000€150,000Operating result 2023: €43,731€43,700Net result 2023: €34,417Operating result 2024: €108,910€109,000Net result 2024: €77,119€77,100Operating result 2025: €150,499€150,000Net result 2025: €107,677€108,000202320242025
The operating result has risen two years in a row; 2025 is 38% above 2024 and is the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €306,545
Fixed assets €142,129 ▼ 3.7%
Current assets €164,416 ▲ 34.4%
Equity and liabilities €306,545
Equity €218,747 ▲ 95.5%
Debt €87,797 ▼ 44.5%
Debt's share of the balance-sheet total falls from 58.5% to 28.6%. Equity is higher and debt is lower.
Key figures and ratios
2025 value · change against 2024
EBITDA
€155,956▲
2024 · €113,890
Cash flow
€113,134▲
2024 · €82,099
Debt to equity
0.40▼
2024 · 1.41
ROE
49.2%▼
2024 · 68.9%
Interest coverage
29.88▲
2024 · 26.24
Debt ≤ 1 year
€60,468▼
2024 · €121,709
Debt > 1 year
€23,588▼
2024 · €33,490
Income taxes
€37,602▲
2024 · €27,450
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.

Peer companies

Historical observation

Of the 39,278 companies that looked in July 2024 the way this one looks now, 1.8% went bankrupt within 24 months and 96% are still going.

  • Micro
  • 2 to 5 years old
  • solvency 30% or more
  • a profit of 5% of the balance sheet or more
1.8% went bankrupt
2.3% stopped otherwise
96% still going

A further 0.1% stopped, but we cannot tell whether within those 24 months.

For this company itself Checked computes a lower bankruptcy probability: 0.3% 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 497,341 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% 1.8%
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% 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 39,278 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 · 41 lines
Balance sheet Code20242025
Assets
Total assets20/58€269,959€306,545▲
Fixed assets21/28€147,586€142,129▼
Tangible fixed assets22/27€7,586€2,129▼
Furniture and vehicles24€7,586€2,129▼
Financial fixed assets28€140,000€140,000=
Current assets29/58€122,373€164,416▲
Amounts receivable within one year40/41€82,160€48,331▼
Trade receivables40€82,160€48,331▼
Other amounts receivable41€0€0=
Cash at bank and in hand54/58€39,753€116,085▲
Deferred charges and accrued income490/1€460€0▼
Equity and liabilities
Total equity and liabilities10/49€269,959€306,545▲
Equity10/15€111,903€218,747▲
Contributions10/11€2,000€2,000=
Profit (loss) carried forward14€109,903€216,747▲
Amounts payable17/49€158,055€87,797▼
Amounts payable after more than one year17€33,490€23,588▼
Financial debts170/4€33,490€23,588▼
Amounts payable within one year42/48€121,709€60,468▼
Current portion of amounts payable after more than one year42€9,561€9,902▲
Trade debts44€297€185▼
Suppliers440/4€297€185▼
Taxes, remuneration and social security45€39,149€15,739▼
Taxes450/3€39,149€15,739▼
Remuneration and social security454/9€0€0=
Other amounts payable47/48€72,702€34,642▼
Accrued charges and deferred income492/3€2,856€3,741▲
Income statement Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€4,980€5,456▲
Other operating charges640/8€1,039€746▼
Gross operating margin9900€114,929€156,701▲
Operating profit (loss)9901€108,910€150,499▲
Financial charges65/66B€4,341€5,220▲
Recurring financial charges65€4,341€5,220▲
Profit (loss) for the period before taxes9903€104,570€145,279▲
Income taxes67/77€27,450€37,602▲
Profit (loss) for the period9904€77,119€107,677▲
Profit (loss) for the period to be appropriated9905€77,119€107,677▲
Appropriation of the result
Profit (loss) to be appropriated9906€110,736€217,580▲
Profit (loss) brought forward from the previous period14P€33,617€109,903▲
Profit to be distributed694/7€833€833=
Return on contributions (dividend)694€833€833=

The notes to these accounts (6 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line202320242025Change
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€3,804€4,980€5,456▲ 9.6%
Other operating charges640/8€1,082€1,039€746▼ 28.2%
Gross operating margin9900€48,617€114,929€156,701▲ 36.3%
Operating profit (loss)9901€43,731€108,910€150,499▲ 38.2%
Financial income75/76B€0---
Recurring financial income75€0---
Financial charges65/66B€31€4,341€5,220▲ 20.3%
Recurring financial charges65€31€4,341€5,220▲ 20.3%
Profit (loss) for the period before taxes9903€43,700€104,570€145,279▲ 38.9%
Income taxes67/77€9,283€27,450€37,602▲ 37.0%
Profit (loss) for the period9904€34,417€77,119€107,677▲ 39.6%
Profit (loss) for the period to be appropriated9905€34,417€77,119€107,677▲ 39.6%
Line202320242025Change
Assets
Total assets20/58€73,145€269,959€306,545▲ 13.6%
Fixed assets21/28€10,546€147,586€142,129▼ 3.7%
Tangible fixed assets22/27€10,546€7,586€2,129▼ 71.9%
Furniture and vehicles24€10,546€7,586€2,129▼ 71.9%
Financial fixed assets28-€140,000€140,000=
Current assets29/58€62,599€122,373€164,416▲ 34.4%
Amounts receivable within one year40/41€18,239€82,160€48,331▼ 41.2%
Trade receivables40€18,239€82,160€48,331▼ 41.2%
Other amounts receivable41€0€0€0-
Cash at bank and in hand54/58€44,360€39,753€116,085▲ 192%
Deferred charges and accrued income490/1-€460€0▼ 100%
Equity and liabilities
Total equity and liabilities10/49€73,145€269,959€306,545▲ 13.6%
Equity10/15€35,617€111,903€218,747▲ 95.5%
Contributions10/11€2,000€2,000€2,000=
Profit (loss) carried forward14€33,617€109,903€216,747▲ 97.2%
Amounts payable17/49€37,528€158,055€87,797▼ 44.5%
Amounts payable after more than one year17-€33,490€23,588▼ 29.6%
Financial debts170/4-€33,490€23,588▼ 29.6%
Amounts payable within one year42/48€37,455€121,709€60,468▼ 50.3%
Current portion of amounts payable after more than one year42-€9,561€9,902▲ 3.6%
Trade debts44€107€297€185▼ 37.8%
Suppliers440/4€107€297€185▼ 37.8%
Taxes, remuneration and social security45€13,770€39,149€15,739▼ 59.8%
Taxes450/3€13,770€39,149€15,739▼ 59.8%
Remuneration and social security454/9-€0€0-
Other amounts payable47/48€23,578€72,702€34,642▼ 52.3%
Accrued charges and deferred income492/3€73€2,856€3,741▲ 31.0%
Line202320242025Change
Profit (loss) for the period9904€34,417€77,119€107,677▲ 39.6%
+ Depreciation and write-downs630€3,804€4,980€5,456▲ 9.6%
Operating cash flow (approximation)€38,220€82,099€113,134▲ 37.8%
Investment in fixed assets (approximation)--€142,020€0▲ 100%
Change in cash--€4,606€76,331▲ 1,757%

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

Timeline · acts, filings and financial milestones

Next filing, fiscal year 2026, expected by 31-07-2027
2026
10-07
NBB filing Annual accounts filed
fiscal year 2025 · micro schema
20-03
State Gazette act Registered office
Registered-office move1 fact ▸
  • Registered-office move, Lescours 35, 4653 Bolland
2025
31-12
Financial Highest result since 2023net €107,677 ▲39.6%
Operating result €150,499, net result €107,677, both a record.
31-12
Financial Liquidity triplescurrent ratio 2.72
Current ratio from 1.01 to 2.72; short-term debt falls from €121,709 to €60,468.
31-12
Financial Equity above €200,000Eq €218,747 ▲95.5%
3 profitable years in a row build equity to €218,747.
06-07
NBB filing Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial Equity above €100,000Eq €111,903 ▲214%
2 profitable years in a row build equity to €111,903.
29-07
NBB filing Annual accounts filed
fiscal year 2023 · micro schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
1 of 2 acts read
About the unread acts

Of the 2 Belgian State Gazette acts we know for this company, 1 has been read. The other one has not been read yet: what they contain is neither established nor disproved here.

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Directors · office · real estate

Directors
No directors read yet: 1 of 2 Gazette acts processed. See the function holders in the CBE →
Location & real-estate footprint
Registered office, Herve · 1 establishment unit since 2023
Cannot be placed on the map

This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.

Lescours 354653 Herve
1 establishment unit
SP COMPTABILITE
Lescours 35, 4653 HerveCertified accountants and tax accountants
since 20232.342.999.663

Similar companies · same sector, comparable size

Of 2,265 companies in this sector we hold annual accounts for 1,101. 828 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector

Company details

Identification
Legal formPrivate limited company
Founded15-03-2023
Fiscal year end31-12
Activities, NACEBEL 2025
69209Other tax advisory services
E-invoicing
Reachable via Peppol
Peppol ID 0208:0799540910
Registered 03-04-2023

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

Register as of 1 October 2026 · Peppol Directory

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