SpéciFisc
ActiveSummary
SpéciFisc has been active since 2023 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €9,908 and a net result of €3,170. Equity is growing by about 23% per year across the filed financial years. Its solvency ranks better than 7% of 15,714 sector peers (NACE 69, financial year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Overview
- Staff
- 0.8 FTE
- Equity
- €9,908
- Profit
- €3,170
- DE MESMAEKER Marine Françoise AntoinetteDirector
- HORGNIES Géraldine Brigitte Raymonde GhislaineDirector
- HUFKENS SophieDirector
Why 91raises riskEquity €9,908 (2.6% of total assets)lowers riskSector: Legal and accounting activities (NACE 69)Size: total assets €380,041Figures for financial year 2025 (filed 31-07-2026)Show the evidence
Checked score
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
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 (NACE 69, micro): better than 8% on solvency, 20% on liquidity, 19% on profitability and 79% on growth.
The bankruptcy probability was computed on 27-10-2026 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
This company filed its last 3 accounts on average 4 days after the deadline; the sector median (NACE 69) for financial year 2024 is 9 days before the deadline, and 32% of those companies filed late.
Searched, nothing found (2)
- Annual accounts filedfinancial year 2025 · micro…
- Back to profitnet €3,170
- Annual accounts filedfinancial year 2024 · micro…
Financials · financial year 2025, micro format
2023 to 2025, 3 financial years
The operating result has risen two years in a row; 2025 is 46% above 2024 and is the highest result in the available series.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
How much of each euro of turnover is left from operations (EBIT margin) and what the assets earn (return on assets).
The share of the company financed with its own means. The higher it is, the better it absorbs a shock.
Short-term assets per euro of short-term debt. Above 1 the short-term debts are covered.
Average staff in full-time equivalents (FTE).
Use the arrow keys on the chart for the figures per year.
Sector: the middle half of NACE 69, Legal and accounting activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).
Peer companies
Historical observationOf the 2,135 companies that looked in July 2024 the way this one looks now, 5.2% went bankrupt within 24 months and 92.0% are still going.
- Micro
- 2 to 5 years old
- solvency under 10%
- a profit under 5% of the balance sheet
A further 0.3% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a lower bankruptcy probability: 0.1% 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 497,445 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| 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 2,135 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.
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | €6,843 | €14,018 | ▲ 105% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €25,777 | €52,680 | €61,247 | ▲ 16.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | - | €653 | - |
| Other operating charges640/8 | €384 | €387 | €400 | ▲ 3.2% |
| Gross operating margin9900 | €27,135 | €69,376 | €90,171 | ▲ 30.0% |
| Operating profit (loss)9901 | €974 | €9,466 | €13,853 | ▲ 46.3% |
| Financial income75/76B | - | €87 | €237 | ▲ 171% |
| Recurring financial income75 | - | €87 | €237 | ▲ 171% |
| Financial charges65/66B | €15 | €9,634 | €10,746 | ▲ 11.5% |
| Recurring financial charges65 | €15 | €9,634 | €10,746 | ▲ 11.5% |
| Profit (loss) for the period before taxes9903 | €960 | -€80 | €3,344 | - |
| Income taxes67/77 | €141 | - | €174 | - |
| Profit (loss) for the period9904 | €819 | -€80 | €3,170 | - |
| Profit (loss) for the period to be appropriated9905 | €819 | -€80 | €3,170 | - |
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Assets | ||||
| Total assets20/58 | €426,129 | €414,024 | €380,041 | ▼ 8.2% |
| Fixed assets21/28 | €329,700 | €281,020 | €244,712 | ▼ 12.9% |
| Intangible fixed assets21 | €326,435 | €276,099 | €225,764 | ▼ 18.2% |
| Tangible fixed assets22/27 | €3,265 | €4,920 | €18,949 | ▲ 285% |
| Furniture and vehicles24 | €3,265 | €4,920 | €18,949 | ▲ 285% |
| Current assets29/58 | €96,430 | €133,004 | €135,328 | ▲ 1.7% |
| Amounts receivable within one year40/41 | €73,698 | €86,161 | €94,071 | ▲ 9.2% |
| Trade receivables40 | €72,879 | €81,834 | €93,934 | ▲ 14.8% |
| Other amounts receivable41 | €819 | €4,328 | €137 | ▼ 96.8% |
| Cash at bank and in hand54/58 | €22,401 | €45,528 | €40,766 | ▼ 10.5% |
| Deferred charges and accrued income490/1 | €330 | €1,314 | €491 | ▼ 62.7% |
| Equity and liabilities | ||||
| Total equity and liabilities10/49 | €426,129 | €414,024 | €380,041 | ▼ 8.2% |
| Equity10/15 | €6,819 | €6,738 | €9,908 | ▲ 47.0% |
| Contributions10/11 | €6,000 | €6,000 | €6,000 | = |
| Profit (loss) carried forward14 | €819 | €738 | €3,908 | ▲ 429% |
| Amounts payable17/49 | €419,311 | €407,285 | €370,132 | ▼ 9.1% |
| Amounts payable after more than one year17 | - | €270,357 | €222,611 | ▼ 17.7% |
| Financial debts170/4 | - | €270,357 | €222,611 | ▼ 17.7% |
| Amounts payable within one year42/48 | €419,311 | €135,964 | €146,695 | ▲ 7.9% |
| Current portion of amounts payable after more than one year42 | - | €49,876 | €51,650 | ▲ 3.6% |
| Trade debts44 | €419,170 | €84,982 | €93,896 | ▲ 10.5% |
| Suppliers440/4 | €419,170 | €84,982 | €93,896 | ▲ 10.5% |
| Taxes, remuneration and social security45 | €141 | €1,105 | €1,149 | ▲ 3.9% |
| Taxes450/3 | €141 | - | €556 | - |
| Remuneration and social security454/9 | - | €1,105 | €593 | ▼ 46.3% |
| Accrued charges and deferred income492/3 | - | €965 | €827 | ▼ 14.4% |
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Profit (loss) for the period9904 | €819 | -€80 | €3,170 | - |
| + Depreciation and write-downs630 | €25,777 | €52,680 | €61,247 | ▲ 16.3% |
| Operating cash flow (approximation) | €26,595 | €52,599 | €64,417 | ▲ 22.5% |
| Investment in fixed assets (approximation) | - | -€4,000 | -€24,940 | ▼ 524% |
| Change in cash | - | €23,127 | -€4,762 | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Filings with the National Bank (3)
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-12-2025 | micro format | 31-07-2026 | 2026-00364800 |
| 31-12-2024 | micro format | 28-08-2025 | 2025-00422832 |
| 31-12-2023 | micro format | 15-07-2024 | 2024-00243424 |
Similar companies · same sector, comparable size
Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.
Directors
Mandate history
- Board
| Name | Functions and periods |
|---|---|
| DE MESMAEKER Marine Françoise Antoinette |
|
| HORGNIES Géraldine Brigitte Raymonde Ghislaine |
|
| HUFKENS Sophie |
|
Owners and capital
Capital and shareholders
- DE MESMAEKER Marine Françoise Antoinette 200 shares (33.3%)
- HORGNIES Géraldine Brigitte Raymonde Ghislaine 200 shares (33.3%)
- HUFKENS Sophie 200 shares (33.3%)
The Belgian Official Gazette names shareholders only when an act mentions them; the share register itself is not published.
- 23-06-2023 Incorporation · €6,000 · 600 shares
Group and network
Connections & network
3 current directorsThe network starts from this company’s directors. Other companies they run appear here as nodes.
History
Acts, filings and financial milestones
23-06
Gazette deed
IncorporationAppointments: DE MESMAEKER Marine Françoise Antoinette, HORGNIES Géraldine Brigitte Raymonde Ghislaine and HUFKENS Sophie · Founder · Founding capital16 facts ▸
- Founder, DE MESMAEKER Marine Françoise Antoinette
- Founder, HORGNIES Géraldine Brigitte Raymonde Ghislaine
- Founder, HUFKENS Sophie
- Incorporation, “SpéciFisc” (deed in French)
- Founding capital, €6,000
- Other provision, 13-06-2023
- Other provision, “responsabilité fondateurs en cas de faillite dans les trois ans, capitaux propres de départ manifestement insuffisants pour activité projetée” (deed in French)
- Bank account, “BELFIUS, BE45 0689 4898 6389” (deed in French)
- Other provision, “attestation dépôt conforme au Code des sociétés et des associations” (deed in French)
- Capital
- Registered office clause, “1495 Marbais, Rue de Priesmont 12” (deed in French)
- Board rule, 3, “assemblée” (deed in French)
- +4 further facts in this act
Register details
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 28 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.
Environmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.
Sites & property
3 establishment units
3 parcels
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 25062B0424/00P000 | Wallonia | 1,422 m² | 1 · 118 m² | 8.1 m · 2 |
| 92061A0100/00K004 | Wallonia | 1,011 m² | 1 · 136 m² | 7.9 m · 2 |
| 92068E0568/00X002 | Wallonia | 919 m² | 1 · 65 m² | 11.2 m · 3 |
How the parcels are linked
Articles of association
What the company does
- PurposeThe activities the company may carry out under its articles.
- “Les services juridiques en rapport avec les activités du professionnel; Fournir des conseils, des consultations en matière statistique…” (deed in French)
8 activities (deed in French)
- Les services juridiques en rapport avec les activités du professionnel
- Fournir des conseils, des consultations en matière statistique, économique, financière et administrative
- Mener toutes sortes d'études et d'activités à cet égard, à l'exception des conseils en investissement et des activités pour lesquelles une reconnaissance supplémentaire est requise et/ou qui sont réservées par la loi à d'autres professions
- Fournir des conseils et une assistance en matière sociale, notamment l’accomplissement des formalités y relatives tel que le calcul des salaires
- Exercer les activités d’ordre juridique et économique compatibles avec la déontologie de la profession
- Exercer l’activité de syndic immobilier
- Exercer la fonction de liquidateur dans d’autres sociétés
- Exercer des mandats d’administrateurs dans d’autres sociétés inscrites au registre public de l’Institut
- DurationHow long the company exists; usually unlimited, so until it is dissolved.
- Unlimited
- Name clauseThe name the company operates under according to its articles.
- SpéciFisc
- Registered office clauseThe region of the registered office; it decides among other things the language of official documents.
- “Région wallonne, établissement/suppression sièges exploitation par organe d’administration sans changement régime linguistique” (deed in French)
Who represents it, and how
- Board ruleHow the board is made up, meets and takes decisions.
- “Frais représentation,voyages,déplacements en sus, fixe ou proportionnelle” (deed in French)“13, si organe collégial et vacance avant fin mandat restants peuvent coopter” (deed in French)
Capital, shares and profit
- Transfer restrictionWhether shareholders may sell their shares freely or need approval first.
- “Mêmes formalités si non de plein droit actionnaires, 12” (deed in French)
Oversight and winding up
- Statutory auditorA statutory auditor is a registered auditor who checks the accounts; small companies need not have one. According to the deed, the legal criteria do not require one here.
- No statutory auditor
- Dissolution ruleWhen and by whom the company can be dissolved.
- “Formes prévues pour les modifications aux statuts, assemblée générale” (deed in French)
- Liquidation ruleHow assets are shared after dissolution: creditors first, then shareholders.
- One provision in the deed