Equity
-€21,711
Debts exceed assets in financial year 2025.
THEMOSA
Overview
Lifetime
3 annual accounts with figures on one time axispeak €88,770 (2024)
€64,284▼ 27.6%
lowest -€37,785 (2025)
-€37,785▼ €32,997
peak €20,862 (2023)
-€21,711▼ €37,785
€252,373▼ 0.8%
Board1 name since 2023
1 director
Documentsfilings and deeds
28-09-202659 days late
2025micro format
Gross margin from €88,770 to €64,284Loss of €37,785Equity from €16,074 to -€21,711
Key points
from the 2025 annual accountsLosses
-€42,573 in two years
The 2024 and 2025 financial years closed with a loss. 2025 was the heaviest.
Turnover
≈ €140,000 estimated
The micro format states no turnover.
Debts
€252,373 109% of the balance sheet
Financial debts 19%Suppliers 6%Taxes and wages 8%Other 67%
Of this, €44,380 falls due within a year.
Filings
3 annual accounts 3 late
The 2025 accounts came latest: 59 days after the end of the period.
Position in the sector
-9.4%
Lower solvency than 95% of companies in legal and accounting. Sector median 56.8% · 15,834 companies.
Checked score
Bankruptcy probability within 12 months
Financial strength
Score breakdown
Comparable companies, two years later
In July 2024, 7,639 companies had the same profile as THEMOSA has now. Each dot stands for 20 companies, two years later.
84.7%
were still trading
5.6%
stopped another way
8.8%
went bankrupt
Another 0.8% stopped without a precise date, possibly only after those two years.
Test of the method
The method was tested on the 497,448 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 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
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 7,639 companies, not a prediction for THEMOSA. 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.
Credit verdict
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The scores and ratios are Checked's own calculations, not a credit decision.
Signals
Recent changes
Registered in the Peppol Directory
Reachable for e-invoices through 0208:0803315693
Incorporation
Founding capital of €5,000 · Founder: · Appointment: (director) · published on 30-06-2023 · Gazette deed
First establishment
Rue du Rivage 4, Namur
Comparable companies
same main activity, similar in size and age| Company | ||||
|---|---|---|---|---|
| THEMOSA Namur | €230,662 | €64,284 | -9.4% | - |
| Amelie Kluyskens Uccle | €223,544 | €61,885 | 66.2% | - |
| Emmanuel WYNANT Ixelles | €225,049 | €66,885 | 59.1% | - |
| Nicolas SCHMITZ - Avocat Stavelot | €230,181 | €63,796 | 38.1% | - |
| THILMAVOCAT Watermael-Boitsfort | €252,146 | €69,343 | 37.6% | - |
| Vocalex Brasschaat | €214,156 | €67,118 | 75.3% | - |
| Oriane Bauchau Etterbeek | €216,549 | €65,609 | 53.0% | - |
These companies have the same main activity as THEMOSA: activities of lawyers (NACE 69101). They are comparable in size and age: total assets between €214,000 and €252,000, founded between 2022 and 2023.
Official details
Source: KBO- Status
- Active since 28-06-2023Normal situation
- Activity
- Activities of lawyersNACE 69101
- Establishment unit
- 2.348.275.8695100 Namur, since 28-06-2023
- Financial year end
- 31 December
- Peppol
- Reachable since 17-12-2025
Annual accounts 2025
- €64,284▼ 27.6%
- €37,785▲ 689%
- -€21,711
- €230,662▼ 14.7%
- Employeeson 31-12-2025
- 1=
- Filing
- Filed on 28-09-2026
Insights on THEMOSA
THEMOSA files the micro format. That format states no turnover. The gross margin fell from €78,606 in 2023 to €64,284 in 2025.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
Financials
Annual accounts 2025
micro format, filed on 28-09-2026, 59 days late€64,284
▼ 27.6%
-€30,334
▼ €30,114
-€37,785
▼ €32,997
€6,690
▲ 11×
-9.4%
▼ 15.4 percentage points
1.15
▲ 0.14
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €140,000. Estimated: probably between €100,000 and €180,000.
Balance sheet
balance sheet total €230,662 on 31-12-2025What the company ownsHow it is paid for
in euro
Position in the sector
-9.4%
Lower than 95% of 15,834 companies in 2025.
1.15
Higher than 25% of 15,606 companies in 2025.
-16.4%
Lower than 95% of 15,723 companies in 2025.
THEMOSA
Middle half of the sector
80% of the sector
Micro accounts in legal and accounting (NACE 69)
Net result: bottom quarter · Equity: bottom quarter · Balance sheet total: middle half · Working capital: bottom quarter
Staff
€45,670
Staff costs divided by the average number of full-time equivalents.
people who joined
people who left
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2025 | 2024 | 2023 |
|---|---|---|---|---|
| Balance sheet: assets | ||||
20/58 |
230,662 | 270,369 | 268,478 | |
21/28 |
179,591 | 222,310 | 240,915 | |
21 |
149,599 | 172,349 | 195,099 | |
22/27 |
29,992 | 49,961 | 45,816 | |
22 |
2,487 | 2,676 | - | |
23 |
2,366 | 2,656 | - | |
24 |
15,339 | 37,674 | 45,816 | |
26 |
9,801 | 6,955 | - | |
29/58 |
51,070 | 48,059 | 27,564 | |
40/41 |
44,957 | 44,190 | 27,564 | |
40 |
44,957 | 44,190 | 27,232 | |
41 |
- | 0 | 332 | |
54/58 |
2,681 | - | - | |
490/1 |
3,433 | 3,869 | - | |
| Balance sheet: equity and liabilities | ||||
10/49 |
230,662 | 270,369 | 268,478 | |
10/15 |
-21,711 | 16,074 | 20,862 | |
10/11 |
5,000 | 5,000 | 5,000 | |
13 |
15,500 | 15,500 | 15,500 | |
133 |
15,500 | 15,500 | 15,500 | |
14 |
-42,211 | -4,426 | 362 | |
17/49 |
252,373 | 254,295 | 247,616 | |
17 |
207,918 | 206,818 | 225,513 | |
170/4 |
48,212 | 57,508 | - | |
178/9 |
159,706 | 149,310 | 225,513 | |
42/48 |
44,380 | 47,477 | 22,103 | |
42 |
9,296 | 8,898 | - | |
43 |
0 | 1,735 | 1,423 | |
430/8 |
0 | 1,735 | 1,423 | |
44 |
15,150 | 17,987 | 6,111 | |
440/4 |
15,150 | 17,987 | 6,111 | |
45 |
19,934 | 18,858 | 14,569 | |
450/3 |
10,761 | 10,819 | 13,043 | |
454/9 |
9,174 | 8,038 | 1,526 | |
492/3 |
75 | - | - | |
| Income statement | ||||
9900 |
64,284 | 88,770 | 78,606 | |
62 |
45,670 | 41,034 | 25,860 | |
630 |
46,246 | 43,652 | 24,085 | |
640/8 |
2,702 | 4,304 | 1,117 | |
9901 |
-30,334 | -220 | 27,543 | |
75/76B |
0 | 0 | 1 | |
75 |
0 | 0 | 1 | |
65/66B |
7,185 | 2,952 | 649 | |
65 |
7,185 | 2,952 | 649 | |
9903 |
-37,519 | -3,171 | 26,895 | |
67/77 |
267 | 1,616 | 11,033 | |
9904 |
-37,785 | -4,788 | 15,862 | |
9905 |
-37,785 | -4,788 | 15,862 | |
| Appropriation of the result | ||||
9906 |
-42,211 | -4,426 | 15,862 | |
14P |
-4,426 | 362 | - | |
691/2 |
- | 0 | 15,500 | |
6921 |
- | 0 | 15,500 | |
| Social balance sheet | ||||
9087 |
1 | 1 | 0.4 | |
Hours worked1013 |
1,842 | 1,097 | 373 | |
| Document | ||||
The notes to these accounts have 10 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 28-09-2026.
Filings
each dot is a set of accounts, on the day it reached the National Bank2025 annual accounts filed 59 days after the deadline. Filed on 28 September 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00532102.
Key figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2025 | 2024 | 2023 |
|---|---|---|---|---|
| 15,913 | 43,432 | 51,629 | ||
| 8,461 | 38,864 | 39,947 | ||
| 3,527 | 25,047 | 265,000 | ||
| 6,690 | 582 | 5,460 | ||
| -9.4% | 5.9% | 7.8% | ||
| 1.15 | 1.01 | 1.25 | ||
| - | 15.82 | 11.87 | ||
| - | -29.8% | 76.0% | ||
| -16.4% | -1.8% | 5.9% | ||
| 2.21 | 14.71 | 79.54 |
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.
Social balance sheet
| Item | 31-12-2025 | 31-12-2024 | 31-12-2023 |
|---|---|---|---|
| Employees at the balance-sheet date | 1 | 1 | 1 |
| full-time | 0 | 0 | 0 |
| part-time | 1 | 1 | 1 |
| in full-time equivalents | 0.8 | 0.8 | 0.8 |
| 0.8 | 0.8 | 0.4 | |
| On a permanent contract | 1 | 1 | 1 |
| Joined | - | - | 1 |
| Left | - | - | 0 |
Source: social balance sheet in the 2023 to 2025 annual accounts
Investments
fixed assets acquired| Item | 2025 | 2024 | 2023 |
|---|---|---|---|
| Tangible fixed assets | €3,527 | €25,047 | €56,750 |
| Intangible fixed assets | - | - | €208,250 |
| €46,246 | €43,652 | €24,085 |
Source: notes to the 2023 to 2025 annual accounts (statement of fixed assets)
Insights on THEMOSA
The operating result for 2025 is a loss of €30,334, larger than the loss of €220 in 2024. It is the lowest result since 2023.
Equity is negative. Debt (€252,373) exceeds the balance-sheet total (€230,662).
Board & ownership
Board
1 director, since incorporationDirector (not named in the articles)
since 28-06-2023
term without a fixed end
listed in the 2025 annual accounts, filed on 28-09-2026
Mandates through the years
1 name, the dashed line is todayDirector (not named in the articles)
Board
Mandates as a list
-
- Director (not named in the articles), from 28-06-2023 to date
Control
Founder
This company
THEMOSA
Equity -€21,711
Loss €37,785 in 2025
Capital
- Contribution
- €5,000
- Source
- deed of 30-06-2023
Articles of association
deed of 30-06-2023 (in French)- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimited
- Board ruleThese rules set how the board is made up, meets and takes decisions.
- At least 1 director
- Transfer restrictionThis rule says whether shareholders may sell their shares freely or need approval first.
- “Prix mentionné dans notification initiale ou en cas de contestation prix fixé par expert choisi de commun accord ou à défaut par Bâtonnier…”
- Statutory auditorA statutory auditor is a registered auditor who checks the annual accounts. Small companies need not have one. According to the deed, the legal criteria do not require one here.
- No statutory auditor
- Liquidation ruleIn a liquidation the creditors are paid first. What is left goes to the shareholders.
- “Si aucun autre liquidateur désigné, avocats inscrits à l'Ordre des avocats du barreau de Namur”
Founder
At incorporation
deed of 30-06-2023 ↗
- sole founder · 100% at incorporation
Network & group
No group
THEMOSA has no parent and no holdings in its annual accounts. is the only director. THEMOSA shares no director with another company.
Timeline
Timeline
7 events since 2023Filings
Financial
Establishments
2023202420252026
Deadline for the 2026 accounts: 31-07-2027
2026
Annual accounts 2025 filed NBBmicro format · 59 days late
2025
Weakest financial year net -€37,785 The net result drops to -€37,785, the lowest from 2023 to 2025.
Registered in the Peppol Directory Reachable for e-invoices through 0208:0803315693
Annual accounts 2024 filed PDFmicro format · 25 days late
2024
Annual accounts 2023 filed PDFmicro format · 29 days late
2023
IncorporationFounding capital of €5,000 · Founder: · Appointment: (director) · published on 30-06-20237 points ▸
- Founder,
- Founding capital, €5,000
- 100 shares
- Registered office clause, Rue du Rivage 4, 5100 Namur
- Board rule, 1
- Director appointment, (director (not named in the articles))
- Permanent representative,
- The deed holds 3 more points.
First establishment Rue du Rivage 4, Namur
Financial milestones sit on the financial year-end date, not the filing date.
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Identity
- Enterprise number
- 0803.315.693
- VAT number
- BE 0803.315.693
- Peppol ID
- 0208:0803315693
- Other Peppol ID
- 9925:BE0803315693
- Legal form
- Private limited company
- Status
- Active, normal situation
- Founded
- 28-06-2023
- Financial year
- ends on 31 December
- Peppol
- Reachable since 17-12-2025Follow this company and you will hear the next morning if it leaves the Peppol register.
- Name
- THEMOSA in French
- Entity type
- Legal entity
- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimiteddeed of 30-06-2023 (in French)
- Registered office clauseThe articles name the region of the registered office. The language of official documents depends on that region, among other things.
- “Région Wallonne”deed of 30-06-2023 (in French)
Activities
NACEBEL 2025VAT activities
69101
Activities of lawyers main activity
Social security (RSZ) activities
69101
Activities of lawyers main activity
Codes under NACEBEL 2008
VAT activities
69101
Activities of lawyers main activity
Social security (RSZ) activities
69101
Activities of lawyers main activity
- PurposeThe purpose describes the activities the company may carry out under its articles.
- “La société a pour objet l'exercice de toutes opérations se rapportant directement ou indirectement aux services et devoirs ainsi que toutes…”deed of 30-06-2023 (in French)
11 activities
- La société a pour objet l'exercice de toutes opérations se rapportant directement ou indirectement aux services et devoirs ainsi que toutes missions qui se rattachent à la profession d'avocats, d'avocat à la Cour de cassation, de mandataire de justice, d'arbitres, ou de jurisconsulte, par un avocat (ou des avocats) inscrit(s) au tableau de l'Ordre des avocats du barreau de Namur, à la liste des stagiaires, à la liste des avocats communautaires ou à la liste des membres associés, et par les avocats ou sociétés d'avocats avec qui il(s) peut (peuvent) s'associer conformément aux règles déontologiques qui leur sont applicables.
- Elle peut exercer toutes les activités y afférentes, agir en qualité d'arbitre, de conseiller juridique, de mandataire judiciaire, d'administrateur, liquidateur et curateur, l'exercice de missions judiciaires ainsi que de toutes les activités qui ne sont pas déontologiquement incompatibles avec la profession d'avocat et plus particulièrement les publications juridiques et les fonctions académiques.
- Elle peut contribuer à la recherche scientifique, dans les disciplines en relation avec le droit au sens large, en organisant des réunions, conférences et congrès, en Belgique ou à l'étranger, en y participant, en constituant une documentation spécifique ou en publiant des études, ceci dans les limites autorisées par les règles de la déontologie des avocats.
- La société a également pour objet à titre accessoire et suivant des modalités arrêtées par les actionnaires en ce qui concerne les investissements, la gestion, la valorisation d'un patrimoine immobilier, notamment par l'achat de la pleine propriété ou de droits réels, la vente, la location, la mise en location, la construction, le tout au sens le plus large.
- Dans le cadre de cet objet, la société peut accomplir toute opération de nature civile, mobilière ou immobilière.
- En particulier, elle pourra effectuer tous investissements matériels ou immatériels, mobiliers ou immobiliers, nécessaires, utiles ou de nature à améliorer la qualité des prestations
- Elle pourra notamment acquérir un terrain, construire un immeuble, acquérir la pleine propriété ou des droits réels dans un immeuble, louer ou sous-louer tout immeuble dans le but d'y exercer ses activités, d'y établir son siège ou d'y loger ses dirigeants et les membres de leur famille, à titre de résidence principale ou secondaire, à titre gratuit ou rémunéré.
- Elle pourra s'intéresser par voie d'apports, de souscription, de fusion ou de toute autre manière dans toutes sociétés, associations ou entreprises ayant un objet similaire ou connexe au sien ou susceptible de favoriser le développement de ses activités ou ayant avec elle un lien économique.
- Elle pourra exercer des fonctions d'administrateur, mais uniquement dans les sociétés énumérées à l'alinéa précédent.
- La société entend promouvoir et valoriser l'exercice de la profession d'avocat par chacun des actionnaires.
- La société peut s'associer à un ou plusieurs avocats ou à une ou plusieurs autres sociétés d'avocats en vue de lui permettre d'exercer cette activité en commun avec eux.
Registered office and establishments
1 establishment| Establishment | Since | Unit number |
|---|---|---|
| Rue du Rivage 4 registered office 5100 Namur | 28-06-2023 | 2.348.275.869 |
Buildings and parcels at the address
- Ground area
- 575 m²
- Buildings
- 276 m²
- Volume, LiDAR
- 2,843 m³
- Tallest building
- 14.1 m
Buildings to scale, each on its own parcel
Parcels
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 92032B0118/00K000 | 575 m² | 1 · 276 m² | 14.1 m · 4 |