Tom Declercq
ActiveTom Declercq has been active since 1996 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €1.43M and a net result of €388k. Equity is growing by ~11.9% per year across the filed fiscal years. Its solvency ranks better than 59% of 2293 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is < 0.1% (very low).
Checked score
Score 2025
100
/ 100
Excellent= vs 2024
The score combines four axes. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability100=
Solvency100=
Growth78=
Stability100
Bankruptcy probability, 12 months
< 0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €140k at 30 days acceptable
Liquidity ample (current ratio 2.95 against 4.72 in 2024), and 30.2% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Six signals. The signal on the left, the evidence on the right.
−lowers risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 86
Relative position
BE, all sectors
reference
Sector 86
lower
← fewer bankruptcies
more bankruptcies →
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
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
69.8%
Return on assets
19%
Age of the figures
8 mo
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 31-08-2026, 31 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filingsDeviation from the deadline
2025
31 d late
2024
15 d early
2023
30 d late
2022
4 d early
2021
30 d late
2020
31 d late
2019
12 d late
← before the deadline
after the deadline →
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
15-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, abbreviated schema
Equity
€1.43M▲ 9.0%
2024 · €1.31M
2018: €617k
2019: €737k
2020: €883k
2021: €1.03M
2022: €996k
2023: €932k
2024: €1.31M
2018 → 2025
Total assets
€2.04M▲ 12.9%
2024 · €1.81M
2018: €1.44M
2019: €1.34M
2020: €1.43M
2021: €1.59M
2022: €1.63M
2023: €1.50M
2024: €1.81M
2018 → 2025
Net result
€388k▲ 2.4%
2024 · €379k
2018: €117k
2019: €121k
2020: €146k
2021: €148k
2022: €175k
2023: €226k
2024: €379k
2018 → 2025
Working capital
€670k▲ 12.0%
2024 · €598k
2018: €118k
2019: €210k
2020: €378k
2021: €562k
2022: €534k
2023: €416k
2024: €598k
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€1.03M-€996k▼ 3.3%€932k▼ 6.4%€1.31M▲ 40.6%€1.43M▲ 9.0%
Operating result€243k-€268k▲ 10.5%€339k▲ 26.6%€556k▲ 63.7%€555k▼ 0.1%
Net result€148k-€175k▲ 18.2%€226k▲ 28.7%€379k▲ 68.2%€388k▲ 2.4%
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 0% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €2.04M
Fixed assets
€1.03M▼ 1.9%
Current assets
€1.01M▲ 33.5%
Equity and liabilities €2.04M
Equity
€1.43M▲ 9.0%
Provisions
€20k▼ 4.4%
Debt
€596k▲ 24.5%
The debt ratio rises from 26.5% to 29.2%: debt grows faster than equity.
Key figures and ratios
EBITDA
€622k▼
2024 · €632k
Cash flow
€456k▲
2024 · €455k
Solvency
69.8%▼
2024 · 72.4%
Current ratio
2.95▼
2024 · 4.72
Quick ratio
2.95▼
2024 · 4.72
Debt / equity
0.42▲
2024 · 0.37
ROE
27.2%▼
2024 · 28.9%
ROA
19.0%▼
2024 · 20.9%
Interest coverage
72.56▲
2024 · 52.80
Debt
€596k▲
2024 · €479k
Debt ≤ 1 year
€343k▲
2024 · €161k
Debt > 1 year
€220k▼
2024 · €255k
Income taxes
€164k▼
2024 · €177k
Staff costs
€103k▼
2024 · €119k
Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.
Filed annual accounts
As filed with the NBB · 2025 against 2024
Balance sheet
Code20242025
Assets
Total assets20/58€1.81M€2.04M▲
Fixed assets21/28€1.05M€1.03M▼
Tangible fixed assets22/27€1.05M€1.03M▼
Land and buildings22€1.00M€953k▼
Plant, machinery and equipment23€44k€67k▲
Furniture and vehicles24€7k€4k▼
Other tangible fixed assets26-€7k
Current assets29/58€759k€1.01M▲
Amounts receivable within one year40/41€20k€23k▲
Trade receivables40€20k€14k▼
Other amounts receivable41€871€9k▲
Current investments50/53€0-
Cash at bank and in hand54/58€736k€972k▲
Deferred charges and accrued income490/1€3k€18k▲
Equity and liabilities
Total equity and liabilities10/49€1.81M€2.04M▲
Equity10/15€1.31M€1.43M▲
Contributions10/11€12k€12k=
Reserves13€1.30M€1.42M▲
Non-distributable reserves130/1€2k€2k=
Reserves not available under the articles1311€2k€2k=
Tax-exempt reserves132€42k€40k▼
Distributable reserves133€1.25M€1.37M▲
Profit (loss) carried forward14€0€0=
Provisions and deferred taxes16€21k€20k▼
Deferred taxes168€21k€20k▼
Amounts payable17/49€479k€596k▲
Amounts payable after more than one year17€255k€220k▼
Financial debts170/4€255k€220k▼
Amounts payable within one year42/48€161k€343k▲
Current portion of amounts payable after more than one year42€35k€35k▲
Trade debts44€12k€9k▼
Suppliers440/4€12k€9k▼
Taxes, remuneration and social security45€31k€28k▼
Taxes450/3€6k€8k▲
Remuneration and social security454/9€24k€20k▼
Other amounts payable47/48€84k€271k▲
Accrued charges and deferred income492/3€63k€33k▼
Income statement
Code20242025
Non-recurring operating income76A-€24k
Remuneration, social security and pensions62€119k€103k▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€76k€67k▼
Other operating charges640/8€7k€7k▲
Gross operating margin9900€758k€733k▼
Operating profit (loss)9901€556k€555k▼
Financial income75/76B€12k€5k▼
Recurring financial income75€12k€5k▼
Financial charges65/66B€12k€9k▼
Recurring financial charges65€12k€9k▼
Profit (loss) for the period before taxes9903€556k€552k▼
Transfer from deferred taxes780€946€946=
Income taxes67/77€177k€164k▼
Profit (loss) for the period9904€379k€388k▲
Transfer from tax-exempt reserves789€2k€2k=
Profit (loss) for the period to be appropriated9905€381k€390k▲
Appropriation of the result
Profit (loss) to be appropriated9906€381k€390k▲
Transfer from equity791/2€0€270k▲
Transfer to equity691/2€380k€389k▲
To other reserves6921€380k€389k▲
Profit to be distributed694/7€833€271k▲
Return on contributions (dividend)694€833€271k▲
Social balance
Average headcount (FTE)90872.31.8▼
The notes to these accounts (15 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
31-08
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema · 31 days late
2025
31-12
Financial
Highest result since 2018net €388k ▲2.4%
Net result €388k, the highest in the series.
16-07
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema
2024
31-12
Financial
Equity above €1MEq €1.31M ▲40.6%
7 profitable years in a row build equity to €1.31M.
30-08
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema · 30 days late
2023
27-07
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
30-08
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema · 30 days late
2021
31-12
Financial
Equity above €1MEq €1.03M ▲16.7%
4 profitable years in a row build equity to €1.03M.
31-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 31 days late
2020
12-08
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 12 days late
2019
31-12
Financial
Liquidity doublescurrent ratio 3.15
Current ratio from 1.42 to 3.15; short-term debt falls from €283k to €97k.
08-10
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 69 days late
2018
30-08
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema · 30 days late
2016
28-10
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
3 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, Kortrijk · 1 establishment unit since 1996
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Rollegemplaats(Rol) 98510 KortrijkGround area
304 m²
Building footprint
247 m²
Volume, LiDAR
1,179 m³
Parcel 34033C0469/00F000, Flanders · tallest building 11.1 m, ±1 floor. Linked by address, not a title deed.
1 establishment unit
Rollegemplaats(Rol) 9, 8510 Kortrijk
since 19962.231.323.266
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 34033C0469/00F000 | Flanders | 304 m² | 1 · 247 m² | 11.1 m · 1 fl. |
Linked by address, not proof of ownership
Methodology
via registered seat: 1
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
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Of 6,925 companies in sector 86230 we hold annual accounts for 4,281. 2,510 are within a factor 10 of this equity.See the whole sector
Company data · Crossroads Bank
Identification
Legal formPrivate limited company
Founded31-12-1996
Fiscal year end31-12
Activities, NACEBEL
86230Dental practice
86909Human health activities
86995Nutrition and dietetics services
Sources
Crossroads Bank for EnterprisesNational Bank · 26 filingsAddress and cadastre registers
Data from official sources, last processed on 14-09-2026. Scores and ratios are computed by Checked and are not a credit decision.
Contact details
2 entriesE-mail:tom_declercq@skynet.be
Phone:056/215093