SPELLA
ActiveSummary
SPELLA has been active since 2014 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show negative equity (€-456k) and a net result of €32k. Equity is shrinking by ~74.9% per year across the filed fiscal years. Its solvency ranks better than 5% of 20780 sector peers (fiscal year 2024). The computed 12-month bankruptcy probability is 0.6% (low).
Checked score
Score 2024
Axes · tick = 2023
Profitability100▲+50
Solvency0=
Growth58=
Track record100
Bankruptcy probability, 12 months
0.6%
Low
0%0.5%1.5%4%10%≥ 25%
No credit on open account
Liquidity short (current ratio 0.13 against 0.09 in 2023; short-term debt: 760.7% and cash: 72.6% of total assets), and equity is negative.
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Signals
Six 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 62
Relative position
BE, all sectors
reference
Computer programming, consultancy and related activities (NACE 62)
about 64% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2024Solvency, return and age of the figures
Solvency
-660.7%
Return on assets
45.8%
Age of the figures
21 mo
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 5% of 20780 sector peers (2024).
NBB · sector comparisonPosition among 20780 sector peers
Solvency
better than 5%
← weakest
strongest →
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 30-07-2025, 1 day ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
1 d early
2023
26 d late
2022
1 d late
2021
10 d late
2020
3 d early
2019
41 d late
← before the deadline
after the deadline →
Checked, nothing found (1)
History
Go further with this company
How much credit can you give this customer, and on what term?Credit simulator What should you check before you do business with this company?Supplier due diligence Accepting this client? The AML file with identity, beneficial owners and sanctions lists.AML client file How does this company compare with its sector?Sector benchmark What changed in the latest annual accounts?What changed Roughly what is this company worth?Value indication
Financials · fiscal year 2024, micro schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€32k
2023 · €-234k
Working capital
€-456k▲ 6.5%
2023 · €-488k
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Operating result€-415k▲ 7.2%€-367k▲ 11.6%€-343k▲ 6.4%€-231k▲ 32.5%€34k
Net result€-417k▼ 4.7%€-370k▲ 11.3%€-346k▲ 6.5%€-234k▲ 32.2%€32k
Equity€462k▼ 47.5%€92k▼ 80.1%€-254k€-488k▼ 92.4%€-456k▲ 6.5%
Total assets€802k▼ 25.9%€551k▼ 31.2%€274k▼ 50.4%€47k▼ 82.9%€69k▲ 47.9%
Debt€340k▲ 67.4%€459k▲ 35.1%€527k▲ 14.8%€535k▲ 1.4%€526k▼ 1.7%
Working capital€-326k▼ 88.1%€-431k▼ 32.1%€-511k▼ 18.6%€-488k▲ 4.5%€-456k▲ 6.5%
Staff (FTE)
Result per fiscal year
Operating resultNet result
The operating result returns to profit in 2024: €34k after a loss of €231k in 2023, the highest result in the available series.
Key figures and ratios
Solvency
-660.7%
Current ratio
0.13▲
2023 · 0.09
Debt to equity
-1.15▼
2023 · -1.10
ROA
45.8%▲
2023 · -501.7%
Debt ≤ 1 year
€526k▼
2023 · €535k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €263k | €263k | €263k | €263k | - | - |
| Other operating charges640/8 | - | €868 | €868 | €384 | €387 | ▲ 0.8% |
| Gross operating margin9900 | €-151k | €-103k | €-79k | €32k | €35k | ▲ 8.2% |
| Operating profit (loss)9901 | €-415k | €-367k | €-343k | €-231k | €34k | ▲ 115% |
| Financial charges65/66B | - | €3k | €3k | €3k | €3k | ▼ 7.8% |
| Recurring financial charges65 | €2k | €3k | €3k | €3k | €3k | ▼ 7.8% |
| Profit (loss) for the period before taxes9903 | €-417k | €-370k | €-346k | €-234k | €32k | ▲ 113% |
| Profit (loss) for the period9904 | €-417k | €-370k | €-346k | €-234k | €32k | ▲ 113% |
| Profit (loss) for the period to be appropriated9905 | €-417k | €-370k | €-346k | €-234k | €32k | ▲ 113% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €802k | €551k | €274k | €47k | €69k | ▲ 47.9% |
| Fixed assets21/28 | €790k | €526k | €263k | - | - | - |
| Intangible fixed assets21 | €790k | €526k | €263k | - | - | - |
| Current assets29/58 | €12k | €25k | €10k | €47k | €69k | ▲ 47.9% |
| Amounts receivable within one year40/41 | €688 | €16k | €5k | €11k | €19k | ▲ 74.6% |
| Trade receivables40 | - | €15k | €5k | €9k | €19k | ▲ 100% |
| Other amounts receivable41 | - | €797 | €464 | €2k | €456 | ▼ 71.6% |
| Cash at bank and in hand54/58 | €12k | €9k | €5k | €36k | €50k | ▲ 39.8% |
| Deferred charges and accrued income490/1 | - | - | €12 | €10 | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €802k | €551k | €274k | €47k | €69k | ▲ 47.9% |
| Equity10/15 | €462k | €92k | €-254k | €-488k | €-456k | ▲ 6.5% |
| Contributions10/11 | - | €2.55M | €2.55M | €2.55M | €2.55M | = |
| Profit (loss) carried forward14 | €-2.09M | €-2.46M | €-2.80M | €-3.04M | €-3.01M | ▲ 1.0% |
| Amounts payable17/49 | €340k | €459k | €527k | €535k | €526k | ▼ 1.7% |
| Amounts payable within one year42/48 | €338k | €456k | €521k | €535k | €526k | ▼ 1.7% |
| Trade debts44 | €17k | €21k | €10k | €8k | €8k | ▲ 0.6% |
| Suppliers440/4 | - | €21k | €10k | €8k | €8k | ▲ 0.6% |
| Other amounts payable47/48 | - | €434k | €511k | €527k | €518k | ▼ 1.8% |
| Accrued charges and deferred income492/3 | - | €4k | €6k | - | - | - |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €-417k | €-370k | €-346k | €-234k | €32k | ▲ 113% |
| + Depreciation and write-downs630 | €263k | €263k | €263k | €263k | - | - |
| Operating cash flow (approximation) | €-154k | €-107k | €-83k | €29k | €32k | ▲ 10.0% |
| Investment in fixed assets (approximation) | - | €0 | €0 | - | - | - |
| Change in cash | - | €-2k | €-4k | €31k | €14k | ▼ 53.3% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
2025
30-07
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial
Back to profitnet €32k
Net result €32k after 6 loss-making years.
26-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 26 days late
2023
01-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 1 day late
2022
10-08
NBB filing
Annual accounts filed
fiscal year 2021 · full schema · 10 days late
2021
28-07
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
10-09
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 41 days late
2019
02-07
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
17-07
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
21-08
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 21 days late
2016
17-08
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 17 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 8 acts read
About the unread acts
We know of 8 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
8 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, Ukkel · 1 establishment unit since 2014
Ground area
747 m²
Building footprint
269 m²
Volume, LiDAR
3,735 m³
2 parcels, Brussels · tallest building 21.7 m, ±6 floors. Linked by address, not a title deed.
8
companies at this address
See who is registered here
1 establishment unit
Paul Emile Jansonstraat 11, 1050 Elsene
since 20142.238.269.654
2 parcels
Brussels
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21614H0006/00M019 | Brussels | 603 m² | 1 · 164 m² | 13.9 m · 4 fl. |
| 21447B0210/00T000 | Brussels | 144 m² | 1 · 105 m² | 21.7 m · 6 fl. |
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.
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Of 16,901 companies in sector 62100 we hold annual accounts for 8,775. 6,958 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
Founded22-12-2014
Fiscal year end31-12
Activities, NACEBEL 2025
62100Computer programming
62900Other information technology and computer services
62200Computer consultancy and computer facilities management
63100Computing infrastructure, data processing, hosting and related activities
63910Web portal activities
Scores and ratios are computed by Checked and are not a credit decision.