WIREV
ActiveFinancials · financial year 2025, micro format
2025 annual accounts filed 29 days after the deadline Filed on 29 August 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00485290.
Annual accounts 2025 filed on 29-08-2026 at the NBB all 14 filings
2021 to 2025, 5 financial years 2018 to 2025, 8 financial years
The operating result for 2025 is a loss of €539, larger than the loss of €524 in 2024. It is the lowest result since 2021.
Turnover is what the company sold, the result is what was left of it. A loss stands below the zero line.
Assets, equity and debt per financial year.
Above zero, the company can pay its short-term debts with what it holds in the short term.
The EBIT margin is the share of each euro of turnover left from operations. The return on assets is what the assets earn.
The higher the solvency, the better the company absorbs a setback.
A ratio above 1 means the short-term assets cover the short-term debts.
Use the arrow keys on the chart for the figures per year.
The sector band is the middle half of the companies in Legal and accounting activities (NACE 69). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30. The dashed line is the median. There is a sector band for net result, equity, total assets, working capital, solvency, current ratio and return on assets (ROA).
Comparable companies
These companies have the same main activity as WIREV: activities of lawyers (NACE 69101). They are comparable in size and age: total assets between €107,000 and €140,000, founded between 2009 and 2013.
| Company | Founded | Total assets | Equity | Gross margin | Net result | Financial year |
|---|---|---|---|---|---|---|
| WIREV Ukkel | 2011 | €116,503 | €88,579 | -€539 | -€1,944 | 2025 |
| Benoît Magerman Ukkel | 2009 | €130,784 | €121,270 | -€4,436 | -€8,836 | 2025 |
| IUSIRIS Elsene | 2011 | €117,515 | €59,453 | €248 | €10,738 | 2025 |
| PHILIPPE NIMAL Schaarbeek | 2010 | €111,679 | -€5,138 | -€25,527 | -€20,336 | 2025 |
| BONOTTO AVOCATS -ADVOCATEN Watermaal-Bosvoorde | 2012 | €139,510 | €107,634 | -€34,814 | -€35,877 | 2025 |
| Société d’Avocats Olivier HAMAL Liège | 2012 | €107,329 | €106,774 | -€18,464 | -€34,216 | 2025 |
| SMB Consulting Kapellen | 2013 | €113,012 | €105,235 | -€2,062 | -€2,841 | 2025 |
They were chosen from the 9,371 other active companies with that main activity and annual accounts from the past two years. All companies with this main activity
Companies with the same profile, two years later
Historical observationIn July 2024, 6,908 companies had the same profile as WIREV has now. Two years later, 1.1% had gone bankrupt and 90.9% were still going.
- Micro
- 10 to 20 years old
- solvency 30% or more
- a small loss
Another 0.1% stopped without a precise date, possibly only after those two years.
The bankruptcy probability of WIREV itself is lower: 0.1% within 12 months. It rests on far more data about WIREV than the profile alone.
Test of the method
The method was tested on the 497,445 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 6,908 companies, not a prediction for WIREV. 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.
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | - | €103,185 | - | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €3,777 | €3,777 | €3,777 | €3,776 | - | - | - | - | - |
| Other operating charges640/8 | - | - | - | €917 | €246 | - | - | - | - |
| Gross operating margin9900 | €3,953 | €8,572 | €7,772 | €7,779 | €103,275 | -€521 | -€524 | -€539 | ▼ 3.0% |
| Operating profit (loss)9901 | -€753 | €3,898 | €3,085 | €3,086 | €103,029 | -€521 | -€524 | -€539 | ▼ 3.0% |
| Financial charges65/66B | - | - | - | €3,162 | €3,663 | €2,867 | €1,857 | €1,405 | ▼ 24.3% |
| Recurring financial charges65 | €4,028 | €3,661 | €3,365 | €3,162 | €3,663 | €2,867 | €1,857 | €1,405 | ▼ 24.3% |
| Profit (loss) for the period before taxes9903 | -€4,781 | €237 | -€280 | -€76 | €99,366 | -€3,387 | -€2,380 | -€1,944 | ▲ 18.3% |
| Income taxes67/77 | - | - | - | - | €21,039 | -€351 | - | - | - |
| Profit (loss) for the period9904 | -€4,781 | €237 | -€280 | -€76 | €78,327 | -€3,036 | -€2,380 | -€1,944 | ▲ 18.3% |
| Profit (loss) for the period to be appropriated9905 | -€4,781 | €237 | -€280 | -€76 | €78,327 | -€3,036 | -€2,380 | -€1,944 | ▲ 18.3% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €134,383 | €132,734 | €129,607 | €122,802 | €181,304 | €145,443 | €130,913 | €116,503 | ▼ 11.0% |
| Fixed assets21/28 | €133,146 | €129,369 | €125,592 | €121,816 | - | - | - | - | - |
| Tangible fixed assets22/27 | €133,146 | €129,369 | €125,592 | €121,816 | - | - | - | - | - |
| Land and buildings22 | - | - | - | €118,347 | - | - | - | - | - |
| Plant, machinery and equipment23 | - | - | - | €3,469 | - | - | - | - | - |
| Current assets29/58 | €1,237 | €3,365 | €4,015 | €986 | €181,304 | €145,443 | €130,913 | €116,503 | ▼ 11.0% |
| Amounts receivable within one year40/41 | - | €2,490 | €1,660 | - | €100,000 | €71,900 | €57,300 | €87,300 | ▲ 52.4% |
| Other amounts receivable41 | - | - | - | - | €100,000 | €71,900 | €57,300 | €87,300 | ▲ 52.4% |
| Current investments50/53 | €653 | €653 | €653 | €653 | €72,937 | €72,284 | €72,284 | €24,358 | ▼ 66.3% |
| Cash at bank and in hand54/58 | €534 | €172 | €1,702 | €333 | €8,367 | €1,259 | €1,329 | €4,845 | ▲ 264% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €134,383 | €132,734 | €129,607 | €122,802 | €181,304 | €145,443 | €130,913 | €116,503 | ▼ 11.0% |
| Equity10/15 | €17,732 | €17,969 | €17,689 | €17,613 | €95,940 | €92,904 | €90,524 | €88,579 | ▼ 2.1% |
| Contributions10/11 | €12,400 | €12,400 | - | €12,400 | €12,400 | €12,400 | €12,400 | €12,400 | = |
| Reserves13 | €26,990 | €26,990 | €26,990 | €26,990 | €26,990 | €26,990 | €26,990 | €26,990 | = |
| Non-distributable reserves130/1 | - | - | - | €1,240 | €1,240 | €1,240 | €1,240 | €1,240 | = |
| Reserves not available under the articles1311 | - | - | - | €1,240 | €1,240 | €1,240 | €1,240 | €1,240 | = |
| Distributable reserves133 | - | - | - | €25,750 | €25,750 | €25,750 | €25,750 | €25,750 | = |
| Profit (loss) carried forward14 | -€21,658 | -€21,421 | -€21,701 | -€21,777 | €56,550 | €53,514 | €51,134 | €49,189 | ▼ 3.8% |
| Amounts payable17/49 | €116,651 | €114,765 | €111,918 | €105,189 | €85,364 | €52,539 | €40,390 | €27,924 | ▼ 30.9% |
| Amounts payable after more than one year17 | €91,750 | €81,060 | €75,558 | €64,258 | €52,539 | €40,390 | €27,784 | €14,711 | ▼ 47.1% |
| Financial debts170/4 | - | - | - | €64,258 | €52,539 | €40,390 | €27,784 | €14,711 | ▼ 47.1% |
| Amounts payable within one year42/48 | €24,901 | €33,705 | €36,360 | €40,931 | €32,825 | €12,149 | €12,605 | €13,213 | ▲ 4.8% |
| Current portion of amounts payable after more than one year42 | - | - | - | €11,366 | €11,786 | €12,149 | €12,605 | €13,073 | ▲ 3.7% |
| Trade debts44 | - | - | - | - | - | - | - | €140 | - |
| Suppliers440/4 | - | - | - | - | - | - | - | €140 | - |
| Taxes, remuneration and social security45 | - | - | - | - | €21,039 | - | - | - | - |
| Taxes450/3 | - | - | - | - | €21,039 | - | - | - | - |
| Other amounts payable47/48 | - | - | - | €29,565 | - | - | - | - | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€4,781 | €237 | -€280 | -€76 | €78,327 | -€3,036 | -€2,380 | -€1,944 | ▲ 18.3% |
| + Depreciation and write-downs630 | €3,777 | €3,777 | €3,777 | €3,776 | - | - | - | - | - |
| Operating cash flow (approximation) | -€1,004 | €4,014 | €3,497 | €3,700 | €78,327 | -€3,036 | -€2,380 | -€1,944 | ▲ 18.3% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | - | - | - | - | - |
| Change in cash | - | -€362 | €1,530 | -€1,369 | €8,034 | -€7,108 | €70 | €3,516 | ▲ 50× |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Latest 10 of 14 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 29-08-2026 | 2026-00485290 | NBB |
| 31-12-2024 | micro format | 29-08-2025 | 2025-00462252 | |
| 31-12-2023 | micro format | 30-08-2024 | 2024-00457173 | |
| 31-12-2022 | micro format | 30-08-2023 | 2023-00422896 | |
| 31-12-2021 | micro format | 28-07-2022 | 2022-20271048 | |
| 31-12-2020 | micro format | 15-07-2021 | 2021-37200253 | |
| 31-12-2019 | micro format | 30-06-2020 | 2020-25200480 | |
| 31-12-2018 | micro format | 29-08-2019 | 2019-58700071 | |
| 31-12-2017 | micro format | 30-07-2018 | 2018-40800144 | |
| 31-12-2016 | micro format | 20-06-2017 | 2017-20000332 |