Equity
Debts exceed assets in financial year 2025.
Debts exceed assets in financial year 2025.
Of this, €128,742 falls due within a year.
Less equity than 95% of companies in advertising and market research. Sector median €59,342 · 9,131 companies.
In July 2024, 3,633 companies had the same profile as SPIR-IT has now. Each dot stands for 10 companies, two years later.
Another 0.4% stopped without a precise date, possibly only after those two years.
The method was tested on the 497,762 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| 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 | 2.9% | 3.1% |
| 10 | 5.6% | 6.1% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 3,633 companies, not a prediction for SPIR-IT. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Show the recommended maximum and see how the verdict changes with amount, term and advance.
The scores and ratios are Checked's own calculations, not a credit decision.
| Company | ||||
|---|---|---|---|---|
| SPIR-IT Wavre | €201,450 | €182,144 | -67.4% | - |
| KonstruXXions Antwerp | €239,160 | €176,203 | -58.6% | - |
| TRENDWOLVES Ghent | €169,210 | €201,146 | -105.3% | - |
| Allume la Mèche Wavre | €222,584 | €113,068 | 53.1% | - |
| LBC CONSULTING & MARKETING INC. Beveren-Kruibeke-Zwijndrecht | €242,396 | €219,006 | 55.6% | - |
| HOOOX Ghent | €250,042 | €187,922 | 9.4% | 3 |
| EUROPEAN ASSOCIATION FOR VIEWERS INTERESTS Brussels | €235,212 | €166,597 | -4.5% | 1.6 |
These companies have the same main activity as SPIR-IT: public relations and communication consultancy (NACE 73300). They are comparable in size and age: total assets between €169,000 and €250,000, founded between 2004 and 2008.
SPIR-IT files the micro format. That format states no turnover. The gross margin rose from €132,942 in 2008 to €182,144 in 2025.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
Higher than 7% of 9,122 companies in 2025.
Higher than 10% of 8,760 companies in 2025.
Higher than 87% of 8,888 companies in 2025.
Net result: top quarter · Equity: bottom quarter · Balance sheet total: middle half · Working capital: bottom quarter
Staff costs divided by the average number of full-time equivalents.
| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet: assets | |||||||||||||||||||
20/58 |
201,450 | 259,028 | 201,383 | 952,972 | 833,018 | 771,765 | 232,855 | 253,465 | 276,226 | 295,088 | 324,454 | 355,906 | 398,289 | 407,053 | 407,918 | 369,180 | 372,121 | 131,359 | |
21/28 |
144,849 | 166,168 | 156,146 | 670,653 | 653,083 | 656,749 | 170,128 | 190,164 | 206,374 | 216,191 | 252,693 | 289,550 | 306,007 | 316,441 | 320,205 | 311,845 | 312,712 | 55,644 | |
21 |
- | 1,773 | 5,429 | 9,086 | - | - | - | - | - | 1,464 | 6,443 | - | - | - | - | - | - | - | |
22/27 |
144,849 | 164,395 | 150,716 | 162,567 | 154,083 | 157,749 | 170,128 | 190,164 | 206,374 | 214,726 | 245,630 | 289,550 | 306,007 | 316,441 | 320,205 | 311,845 | 312,712 | 55,644 | |
22 |
102,962 | 115,130 | 121,027 | 133,342 | 148,409 | 148,409 | 164,547 | 181,963 | 199,923 | 213,793 | 227,250 | 206,612 | 217,562 | 232,162 | 246,762 | 261,362 | 275,962 | - | |
23 |
3,252 | 1,107 | - | - | - | - | - | - | - | - | - | 11,421 | - | - | - | - | - | - | |
24 |
15,159 | 21,386 | 1,695 | 3,944 | 5,673 | 9,340 | 5,581 | 8,201 | 6,451 | 934 | 18,380 | 34,116 | 46,686 | 37,239 | 51,432 | 38,752 | 30,221 | 34,082 | |
26 |
23,477 | 26,772 | 27,994 | 25,281 | - | - | - | - | - | - | - | 37,401 | 41,760 | 47,041 | 22,011 | 11,731 | 6,530 | - | |
27 |
- | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 21,563 | |
28 |
- | - | - | 499,000 | 499,000 | 499,000 | - | - | - | - | 620 | - | - | - | - | - | - | - | |
29/58 |
56,601 | 92,860 | 45,237 | 282,319 | 179,935 | 115,016 | 62,727 | 63,301 | 69,852 | 78,897 | 71,762 | 66,356 | 92,282 | 90,612 | 87,713 | 57,335 | 59,409 | 75,715 | |
3 |
- | - | - | 12,022 | - | - | 5,432 | 5,432 | 5,501 | - | - | 2,353 | - | - | - | - | - | - | |
30/36 |
- | - | - | 12,022 | - | - | 5,432 | 5,432 | 5,501 | - | - | 2,353 | - | - | - | - | - | - | |
40/41 |
9,690 | 24,750 | 35,090 | 117,374 | 3,914 | 232 | 23,517 | 12,814 | 17,749 | 19,483 | 48,985 | 20,673 | 55,080 | 80,483 | 45,275 | 22,368 | 25,985 | 51,588 | |
40 |
9,690 | 24,750 | 35,090 | 117,374 | 3,914 | 232 | 23,517 | 12,814 | 14,288 | 18,564 | 10,858 | 20,647 | 54,793 | 72,862 | 45,275 | 20,517 | 15,807 | 32,986 | |
41 |
- | - | - | - | - | - | - | - | 3,461 | 919 | 38,126 | 26 | 287 | 7,621 | - | 1,850 | 10,178 | 18,602 | |
54/58 |
45,932 | 66,401 | 9,441 | 136,193 | 173,427 | 109,903 | 30,720 | 44,647 | 46,602 | 57,454 | 19,656 | 42,240 | 37,202 | 10,129 | 39,115 | 33,626 | 32,963 | 24,096 | |
490/1 |
979 | 1,709 | 706 | 16,730 | 2,594 | 4,881 | 3,058 | 407 | - | 1,960 | 3,121 | 1,090 | - | - | 3,323 | 1,342 | 461 | 31 | |
| Balance sheet: equity and liabilities | |||||||||||||||||||
10/49 |
201,450 | 259,028 | 201,383 | 952,972 | 833,018 | 771,765 | 232,855 | 253,465 | 276,226 | 295,088 | 324,454 | 355,906 | 398,289 | 407,053 | 407,918 | 369,180 | 372,121 | 131,359 | |
10/15 |
-135,771 | -223,112 | -357,207 | 185,422 | 210,730 | 87,748 | 36,394 | 41,529 | 59,231 | 66,907 | 82,562 | 73,703 | 86,421 | 82,992 | 64,834 | 46,385 | 33,189 | 35,626 | |
10/11 |
14,260 | 14,260 | 14,260 | 12,400 | 12,400 | 12,400 | 12,400 | 12,400 | 12,400 | 12,400 | 12,400 | 12,400 | 12,400 | 12,400 | 12,400 | 12,400 | 12,400 | 12,400 | |
100 |
- | - | - | - | - | - | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | |
101 |
- | - | - | - | - | - | 6,200 | 6,200 | 6,200 | 6,200 | 6,200 | 6,200 | 6,200 | 6,200 | 6,200 | 6,200 | 6,200 | 6,200 | |
13 |
180,841 | 180,841 | 180,841 | 182,701 | 182,701 | 59,719 | 8,365 | 5,131 | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | |
130/1 |
- | - | - | 1,860 | 1,860 | 1,860 | - | - | - | - | - | - | - | - | - | - | - | - | |
130 |
- | - | - | - | - | - | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | |
1311 |
- | - | - | 1,860 | 1,860 | 1,860 | - | - | - | - | - | - | - | - | - | - | - | - | |
132 |
6,505 | 6,505 | 6,505 | 6,505 | 6,505 | 6,505 | 6,505 | 3,271 | - | - | - | - | - | - | - | - | - | - | |
133 |
174,336 | 174,336 | 174,336 | 174,336 | 174,336 | 51,354 | - | - | - | - | - | - | - | - | - | - | - | - | |
14 |
-330,872 | -418,213 | -552,308 | -9,679 | 15,629 | 15,629 | 15,629 | 23,998 | 44,971 | 52,647 | 68,302 | 59,443 | 72,161 | 68,732 | 50,574 | 32,125 | 18,929 | 21,366 | |
17/49 |
337,221 | 482,140 | 558,590 | 767,549 | 622,288 | 684,017 | 196,461 | 211,936 | 216,996 | 228,181 | 241,893 | 282,203 | 311,868 | 324,061 | 343,084 | 322,795 | 338,932 | 95,733 | |
17 |
208,479 | 280,992 | 373,669 | 473,384 | 285,500 | 342,581 | 157,945 | 173,397 | 188,093 | 202,068 | 218,382 | 239,876 | 263,085 | 256,648 | 269,972 | 285,347 | 282,506 | 6,249 | |
170/4 |
208,479 | 280,992 | 373,669 | 473,384 | 285,500 | 342,581 | 157,945 | 173,397 | 188,093 | 202,068 | 218,382 | 239,876 | 263,085 | 256,648 | 269,972 | 285,347 | 282,506 | 6,249 | |
42/48 |
128,742 | 201,148 | 184,921 | 294,166 | 336,788 | 341,436 | 38,516 | 38,539 | 28,903 | 26,113 | 23,510 | 42,327 | 48,783 | 67,413 | 70,107 | 37,448 | 56,426 | 89,484 | |
42 |
72,513 | 102,627 | 112,495 | 89,897 | 56,884 | 161,047 | 15,452 | 14,695 | 13,976 | 16,314 | 21,192 | 22,907 | 22,219 | 13,324 | 25,375 | 23,141 | 15,603 | 14,303 | |
43 |
- | - | - | - | - | - | - | - | - | - | - | - | - | 401 | - | - | - | - | |
430/8 |
- | - | - | - | - | - | - | - | - | - | - | - | - | 401 | - | - | - | - | |
44 |
8,329 | 11,475 | 6,772 | 42,665 | 14,631 | 6,591 | 7,459 | 1,593 | 5,945 | 8,964 | 1,056 | 3,840 | 16,179 | 26,872 | 13,952 | 3,295 | 4,500 | 14,083 | |
440/4 |
8,329 | 11,475 | 6,772 | 42,665 | 14,631 | 6,591 | 7,459 | 1,593 | 5,945 | 8,964 | 1,056 | 3,840 | 16,179 | 26,872 | 13,952 | 3,295 | 4,500 | 14,083 | |
45 |
16,221 | 40,510 | 12,027 | 91,840 | 86,084 | 25,733 | 13,794 | 21,773 | 8,982 | 170 | - | 15,580 | 10,385 | 22,816 | 30,780 | 11,012 | 13,536 | 21,099 | |
450/3 |
16,221 | 40,510 | 12,027 | 72,051 | 84,321 | 25,733 | 4,666 | 9,633 | 7,387 | 170 | - | 8,739 | 4,326 | 15,738 | 30,027 | 10,121 | 13,536 | 17,033 | |
454/9 |
- | - | - | 19,788 | 1,763 | - | 9,128 | 12,140 | 1,595 | - | - | 6,841 | 6,058 | 7,078 | 753 | 891 | - | 4,066 | |
47/48 |
31,680 | 46,537 | 53,626 | 69,764 | 179,188 | 148,065 | 1,810 | 477 | - | 664 | 1,262 | - | - | 4,000 | - | - | 22,787 | 40,000 | |
492/3 |
- | - | - | - | - | - | - | - | - | - | - | - | - | - | 3,005 | - | - | - | |
| Income statement | |||||||||||||||||||
70 |
- | - | - | - | 313,249 | - | - | - | - | 54,114 | - | - | - | - | - | - | - | - | |
76A |
- | - | - | - | - | 8,500 | - | - | 3,099 | - | - | - | - | 8,202 | 6,945 | 1,625 | 609 | 505 | |
9900 |
182,144 | 206,204 | -4,946 | 37,625 | 220,582 | 94,485 | 54,839 | 59,502 | 43,210 | 29,006 | 75,304 | 60,216 | 93,347 | 137,399 | 97,336 | 74,949 | 80,097 | 132,942 | |
60/61 |
- | - | - | - | 138,224 | - | - | - | - | 69,575 | - | - | - | - | - | - | - | - | |
62 |
- | - | 67 | 31,253 | 14,824 | -312 | 28,318 | 44,457 | 13,991 | 57 | 13,390 | 23,060 | 17,128 | 25,983 | 5,911 | - | 10,204 | 39,277 | |
630 |
25,924 | 20,916 | 20,865 | 20,293 | 3,667 | 19,232 | 20,037 | 20,639 | 21,898 | 25,247 | 37,476 | 35,566 | 44,876 | 37,622 | 33,965 | 29,901 | 28,972 | 16,050 | |
640/8 |
17,738 | 2,872 | 429 | 1,906 | 7,587 | 1,923 | 1,976 | 2,041 | 2,207 | 2,028 | 2,759 | 1,118 | 11,696 | 35,612 | 5,783 | 9,263 | 507 | 210 | |
66A |
- | 385 | - | - | - | - | - | - | - | 4,306 | - | - | - | - | - | - | - | - | |
9901 |
138,481 | 182,032 | -26,307 | -15,826 | 194,505 | 73,642 | 4,508 | -7,635 | 5,114 | -2,632 | 21,679 | 472 | 19,648 | 38,183 | 51,678 | 35,785 | 40,414 | 77,405 | |
75/76B |
377 | 152 | 28 | - | - | 1 | 45 | 150 | 267 | 6 | 99 | 173 | 518 | 509 | 252 | 371 | 1,214 | 644 | |
75 |
377 | 152 | 28 | - | - | 1 | 45 | 150 | 267 | 6 | 99 | 173 | 518 | 509 | 252 | 371 | 1,214 | 644 | |
65/66B |
15,500 | 18,724 | 516,342 | 9,351 | 11,742 | 10,808 | 9,219 | 10,150 | 10,734 | 12,832 | 12,875 | 13,363 | 13,604 | 14,337 | 15,191 | 15,528 | 14,412 | 2,731 | |
65 |
15,500 | 18,724 | 17,342 | 9,351 | 11,742 | 10,808 | 9,219 | 10,150 | 10,734 | 12,832 | 12,875 | 13,363 | 13,604 | 14,337 | 15,191 | 15,528 | 14,412 | 2,731 | |
66B |
- | - | 499,000 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | |
9903 |
123,357 | 163,460 | -542,621 | -25,177 | 182,762 | 62,836 | -4,666 | -17,635 | -5,353 | -15,459 | 8,902 | -12,718 | 6,562 | 32,557 | 43,684 | 22,253 | 27,825 | 75,824 | |
67/77 |
36,017 | 29,365 | 8 | 131 | 59,780 | 11,483 | 469 | 66 | 2,323 | 196 | 43 | - | 3,132 | 9,773 | 16,987 | 9,057 | 7,474 | 12,598 | |
9904 |
87,341 | 134,095 | -542,629 | -25,308 | 122,982 | 51,354 | -5,135 | -17,701 | -7,676 | -15,655 | 8,859 | -12,718 | 3,430 | 22,784 | 26,697 | 13,196 | 20,351 | 63,226 | |
689 |
- | - | - | - | - | - | 3,234 | 3,271 | - | - | - | - | - | - | - | - | - | - | |
9905 |
87,341 | 134,095 | -542,629 | -25,308 | 122,982 | 51,354 | -8,369 | -20,973 | -7,676 | -15,655 | 8,859 | -12,718 | 3,430 | 22,784 | 26,697 | 13,196 | 20,351 | 63,226 | |
| Appropriation of the result | |||||||||||||||||||
9906 |
-330,872 | -418,213 | -552,308 | -9,679 | 138,612 | 66,983 | 15,629 | 23,998 | 44,971 | 52,647 | 68,302 | 59,443 | 72,161 | 73,358 | 58,822 | 32,125 | 41,717 | 63,226 | |
14P |
-418,213 | -552,308 | -9,679 | 15,629 | 15,629 | - | - | - | - | - | - | - | - | - | - | - | - | - | |
691/2 |
- | - | - | - | 122,982 | 51,354 | - | - | - | - | - | - | - | - | - | - | - | 1,860 | |
6920 |
- | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 1,860 | |
6921 |
- | - | - | - | 122,982 | 51,354 | - | - | - | - | - | - | - | - | - | - | - | - | |
694/7 |
- | - | - | - | - | - | - | - | - | - | - | - | - | 4,626 | 8,248 | - | 22,787 | 40,000 | |
694 |
- | - | - | - | - | - | - | - | - | - | - | - | - | 626 | 8,248 | - | 10,787 | - | |
695 |
- | - | - | - | - | - | - | - | - | - | - | - | - | 4,000 | - | - | 12,000 | 40,000 | |
| Social balance sheet | |||||||||||||||||||
9087 |
- | - | - | 1 | 1 | 0.5 | 0.5 | 0.5 | 0.5 | - | - | 0.3 | 0.3 | 0.3 | 0.1 | - | 0.3 | 1 | |
Hours worked1013 |
- | - | - | 870 | 390 | 172 | 748 | 800 | 207 | - | - | 592 | 417 | 582 | 171 | - | 372 | 1,649 | |
| Document | |||||||||||||||||||
The notes to these accounts have 11 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 28-08-2026.
2025 annual accounts filed 28 days after the deadline. Filed on 28 August 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00446241.
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 28-08-2026 | 2026-00446241 | |
| 31-12-2024 | micro format | 29-08-2025 | 2025-00438944 | |
| 31-12-2023 | micro format | 30-08-2024 | 2024-00430220 | |
| 31-12-2022 | micro format | 30-08-2023 | 2023-00380445 | |
| 31-12-2021 | micro format | 09-08-2022 | 2022-20278865 | |
| 31-12-2020 | micro format | 31-08-2021 | 2021-60200488 | |
| 31-12-2019 | micro format | 20-08-2020 | 2020-43400346 | |
| 31-12-2018 | micro format | 26-08-2019 | 2019-51100509 | |
| 31-12-2017 | micro format | 17-08-2018 | 2018-46300584 | |
| 31-12-2016 | micro format | 17-08-2017 | 2017-44700402 | |
| 31-12-2015 | full format | 06-02-2017 | 2017-04000302 | |
| 31-12-2014 | full format | 28-07-2015 | 2015-35700464 | |
| 31-12-2013 | full format | 27-08-2014 | 2014-50700294 | |
| 31-12-2012 | full format | 29-08-2013 | 2013-56300088 | |
| 31-12-2011 | full format | 31-08-2012 | 2012-55300560 | |
| 31-12-2010 | full format | 19-08-2011 | 2011-42100046 | |
| 31-12-2009 | full format | 31-08-2010 | 2010-51000273 | |
| 31-12-2008 | full format | 26-08-2009 | 2009-67900178 |
| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 164,405 | 202,948 | -5,442 | 4,467 | 198,172 | 92,874 | 24,545 | 13,004 | 27,012 | 22,615 | 59,156 | 36,038 | 64,524 | 75,805 | 85,643 | 65,686 | 69,386 | 93,455 | ||
| 113,265 | 155,011 | -521,765 | -5,015 | 126,649 | 70,585 | 14,902 | 2,938 | 14,221 | 9,592 | 46,335 | 22,848 | 48,306 | 60,406 | 60,662 | 43,097 | 49,323 | 79,276 | ||
| 4,605 | 31,323 | 5,357 | 37,863 | 0 | 505,853 | 0 | 4,429 | 12,081 | 3,671 | 4,134 | 19,108 | 34,442 | 33,859 | 42,325 | 47,377 | 286,040 | 71,694 | ||
| -20,469 | 56,959 | -126,752 | -37,234 | 63,524 | 79,183 | -13,927 | -1,955 | -10,853 | 37,798 | -22,584 | 5,038 | 27,074 | -28,987 | 5,490 | 662 | 8,867 | - | ||
| -72,141 | -108,288 | -139,684 | -11,846 | -156,852 | -226,420 | 24,212 | 24,762 | 40,949 | 52,785 | 48,251 | 24,029 | 43,500 | 23,199 | 17,606 | 19,887 | 2,983 | -13,769 | ||
| - | - | - | - | 62.1% | - | - | - | - | -4.9% | - | - | - | - | - | - | - | - | ||
| -67.4% | -86.1% | -177.4% | 19.5% | 25.3% | 11.4% | 15.6% | 16.4% | 21.4% | 22.7% | 25.4% | 20.7% | 21.7% | 20.4% | 15.9% | 12.6% | 8.9% | 27.1% | ||
| 0.44 | 0.46 | 0.24 | 0.96 | 0.53 | 0.34 | 1.63 | 1.64 | 2.42 | 3.02 | 3.05 | 1.57 | 1.89 | 1.34 | 1.25 | 1.53 | 1.05 | 0.85 | ||
| 0.44 | 0.46 | 0.24 | 0.92 | 0.53 | 0.34 | 1.49 | 1.50 | 2.23 | 3.02 | 3.05 | 1.51 | 1.89 | 1.34 | 1.25 | 1.53 | 1.05 | 0.85 | ||
| - | - | - | 4.14 | 2.95 | 7.80 | 5.40 | 5.10 | 3.66 | 3.41 | 2.93 | 3.83 | 3.61 | 3.90 | 5.29 | 6.96 | 10.21 | 2.69 | ||
| - | - | - | -13.6% | 58.4% | 58.5% | -14.1% | -42.6% | -13.0% | -23.4% | 10.7% | -17.3% | 4.0% | 27.5% | 41.2% | 28.4% | 61.3% | 177.5% | ||
| 43.4% | 51.8% | -269.5% | -2.7% | 14.8% | 6.7% | -2.2% | -7.0% | -2.8% | -5.3% | 2.7% | -3.6% | 0.9% | 5.6% | 6.5% | 3.6% | 5.5% | 48.1% | ||
| 10.61 | 10.84 | -0.31 | 0.48 | 16.88 | - | - | - | - | - | - | - | - | - | - | - | - | - | ||
| - | - | - | - | 5 days | - | - | - | - | 125 days | - | - | - | - | - | - | - | - | ||
| - | - | - | - | 39 days | - | - | - | - | 47 days | - | - | - | - | - | - | - | - |
Debt to equity is not shown because equity is negative. Debt divided by negative equity means nothing.
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.
| Item | 31-12-2022 | 31-12-2021 |
|---|---|---|
| Employees at the balance-sheet date | 1 | 1 |
| part-time | 1 | 1 |
| in full-time equivalents | 0.5 | 0.5 |
| 0.5 | 0.5 | |
| On a permanent contract | 1 | 1 |
Source: social balance sheet in the 2021 to 2022 annual accounts
| Item | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Tangible fixed assets | €4,605 | €31,323 | €5,357 | €26,894 | - |
| Intangible fixed assets | - | - | - | €10,969 | - |
| €25,924 | €20,916 | €20,865 | €20,293 | €3,667 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
The operating result for 2025 is 24% lower than in 2024.
Equity is negative. Debt (€337,221) exceeds the balance-sheet total (€201,450).
SPIR-IT has no parent and no holdings in its annual accounts. is the only director. SPIR-IT shares no director with another company.
| MOBAT
registered office since 14-09-2020 · founded in 2020 |
total assets €417,327 (2022) 0754.383.252 |
| Gaillard, Céline (sole trader)
establishment since 01-04-2024 |
founded in 2024 1007.670.246 |
Deadline for the 2026 accounts: 31-07-2027
Financial milestones sit on the financial year-end date, not the filing date.
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
| Establishment | Since | Unit number |
|---|---|---|
| Voie de la Frêneraie 29 registered office 1300 Wavre 62100 Computer programming | 14-12-2007 | 2.167.999.092 |
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 25772I0162/00W000 | 1,506 m² | 1 · 115 m² | 6.8 m · 2 |
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