SPIRITS & LIQUORS C°

Active

Private limited companyfounded 2007active for 19 yearsStadenstraat 18, 8650 Houthulst, BelgiumKBO/BCE: BE 0889.004.406

Summary

SPIRITS & LIQUORS C° has been active since 2007 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show negative equity (-€37,136) and a net result of €1,608. Equity is shrinking by about 24% per year across the filed financial years. Its solvency ranks better than 6% of 13,642 sector peers (NACE 46, financial year 2025). The computed 12-month bankruptcy probability is 0.7% (low).

Risk analysisFollow Report Compare

SPIRITS & LIQUORS C°ActiveChecked score 54/100

Risk analysis Report Compare

Activity

Wholesale of wines and spirits

NACE 46341

1 site

Size

€19,167total assets 2025

Equity: -€37,136
Profit: €1,608

Turnover not published (micro format)

Financial health

54 Fair Checked score 2025

Bankruptcy probabilitywithin 12 months: 0.7%

Structure

Filip VerleyeDirector

2025 accounts 11 days early1 of 2 deeds summarised

Why 54raises riskCapped at 59: negative equityNegative equity -€37,136Liquidity: current ratio 0.18lowers riskSize: total assets €19,167Founded in 2007Show the evidence

Checked score

Score 2025

54 / 100

Fair

Probability in this band: 1.5% to 4.2%

Financially better than 26% of its sector peers (NACE 46, micro)

Negative equity caps the score at 59. Every signal that counts is listed under Signals.

Financial strength · tick = 2024

Weak

Solvency 0=

equity -193.7% of total assets

Liquidity 0=

short-term debt 285.6%

Profitability 63+63

return on assets 8.4%

Bankruptcy probability, 12 months

0.7% Low

0%0.5%1.5%4%10%≥ 25%

About 7 in 1,000 comparable companies go bankrupt within 12 months (an estimate).

Sector median 0.4% (26,882 companies, NACE 46, micro)

Last 24 months 11-2024: 1.6% 12-2024: 1.6%● unchanged vs 11-2024 01-2025: 1.6%● unchanged vs 12-2024 02-2025: 1.6%● unchanged vs 01-2025 03-2025: 1.6%● unchanged vs 02-2025 04-2025: 1.7%▲ +0.1 percentage points vs 03-2025 05-2025: 1.6%▼ -0.1 percentage points vs 04-2025 06-2025: 1.6%● unchanged vs 05-2025 07-2025: 1.8%▲ +0.2 percentage points vs 06-2025highest value 08-2025: 1.5%▼ -0.3 percentage points vs 07-2025 09-2025: 1.5%● unchanged vs 08-2025 10-2025: 1.5%● unchanged vs 09-2025 11-2025: 1.5%● unchanged vs 10-2025 12-2025: 1.5%● unchanged vs 11-2025 01-2026: 1.5%● unchanged vs 12-2025 02-2026: 1.5%● unchanged vs 01-2026 03-2026: 1.5%● unchanged vs 02-2026 04-2026: 1.5%● unchanged vs 03-2026 05-2026: 1.5%● unchanged vs 04-2026 06-2026: 1.4%▼ -0.1 percentage points vs 05-2026 07-2026: 1.5%▲ +0.1 percentage points vs 06-2026 08-2026: 0.7%▼ -0.8 percentage points vs 07-2026lowest value 09-2026: 0.7%● unchanged vs 08-2026lowest value 10-2026: 0.7%● unchanged vs 09-2026lowest value

No credit on open account

Liquidity insufficient (current ratio 0.18, compared with 0.26 in 2024, below 1; short-term debt: 285.6% of total assets), and equity is negative.

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 46, micro): better than 6% on solvency, 1% on liquidity, 46% on profitability and 53% on growth.

The bankruptcy probability was computed on 26-10-2026 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).

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Signals

Six signals.

lowers riskraises riskneutral

Size: total assets €19,167

Companies of this size fail less often; how much that weighs depends on the rest of its profile.

NBB · annual accounts

Negative equity -€37,136

NBB · annual accounts

Founded in 2007

Companies that have existed this long fail less often; how much that weighs depends on the rest of its profile.

KBO

Liquidity: current ratio 0.18

NBB · annual accounts

Weak solvency vs sector

Solvency (equity / total assets) is in the sector's weakest quartile: better than 6% of 13642 sector peers (2025).

NBB · sector comparison

Position among 13642 sector peers

Solvency

better than 6%

← weakest strongest →

Latest accounts filed on time

The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 20-07-2026, 11 days ahead of the deadline.

NBB · 10 filings

Deviation from the deadline

2025

11 days early

2024

19 days early

2023

30 days early

2022

40 days early

2021

32 days early

2020

17 days early

2019

17 days early

← before the deadline after the deadline →

tick = median of all Belgian filingsring = median in the sector

This company filed its last 7 accounts on average 24 days before the deadline; the sector median (NACE 46) for financial year 2024 is 3 days before the deadline, and 39% of those companies filed late.

Searched, nothing found (2)

Next filing not due yet

The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. The company usually files around 2 July (5 of the last 5 filed years within 30 days of that day).

Companies Code · seven months

Where today falls in the filing period

27-10-2026 today31-12-2026 year end31-07-2027 deadline

No strike-offs in the KBO publications

Searched since 2021.

KBO publications · our coverage

20-07-2026 Annual accounts filedfinancial year 2025 · micro…
31-12-2025 Back to profitnet €1,608
12-07-2025 Annual accounts filedfinancial year 2024 · micro…

Key points

Risk: Negative equityfinancial year 2025: debts exceed assets -€37,136 View
Caution: Among the weakest 6% on solvencysector median 40.7% · 13,642 companies -193.7% View
Positive: Filed on time since financial year 2019accounts within the deadline every year 7 years View

By topic

Financials

Financial year: 2025
Total assets: €19,167
Profit: €1,608
Solvency: -193.7%

Total assets▼ 27.9%

Net result

20182025

Go to Financials

Board & ownership

Board: 1 member

Filip VerleyeDirector

Go to Board & ownership

Timeline

Events: 23
Since: 2008
Next accounts: by 31-07-2027

01-07-2024Annual accounts filed
11-12-2023Resignation: Filip Verleye (manager)
21-06-2023Annual accounts filed

Go to Timeline

Company details

Sites: 1

Legal form: Private limited company
Activity: Wholesale of wines and spiritsNACE 46341
Founded: 25-04-2007
Year ends: 31-12
Peppol: Reachable for e-invoices

Go to Company details

Articles of association

Provisions read: 22

Who signs: Each director alone
Annual meeting: First Saturday of June at 16:00
Purpose: “Groothandel en kleinhandel,de import en export van dranken zowel alcoholische als niet…” (deed in Dutch)

Go to Articles of association

Key facts about SPIRITS & LIQUORS C°

What is the company number of SPIRITS & LIQUORS C°?: 0889.004.406. In Belgium the VAT number is the company number with BE in front: BE 0889.004.406.
Where is SPIRITS & LIQUORS C° based?: The registered office is at Stadenstraat 18, 8650 Houthulst.Company details
What does SPIRITS & LIQUORS C° do?: According to the KBO register, the main activity is wholesale of wines and spirits (NACE 46341).
What is the legal form of SPIRITS & LIQUORS C°?: Private limited company (BV).
When was SPIRITS & LIQUORS C° founded?: On 25-04-2007.
Is SPIRITS & LIQUORS C° still active?: Yes, SPIRITS & LIQUORS C° is an active enterprise in the KBO register.
What is the turnover of SPIRITS & LIQUORS C°?: Not stated in the processed annual accounts. The abridged format for small companies does not require turnover.Financials
Is SPIRITS & LIQUORS C° profitable?: In financial year 2025, SPIRITS & LIQUORS C° made a profit of €1,608.
Where can I find the annual accounts of SPIRITS & LIQUORS C°?: SPIRITS & LIQUORS C° filed 19 annual accounts with the National Bank of Belgium, the latest for financial year 2025.
When are the next annual accounts of SPIRITS & LIQUORS C° due?: By 31-07-2027, for financial year 2026.Timeline