Warning lights
Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.
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Busy address KBO
11 other companies have their registered office at the same address; threshold 10.
Financials
Financial year 2025
D & D - fisc. from Oudenaarde, company number BE0421971972, closed financial year 2025 with a result of € -8,866 after tax. For that financial year D & D - fisc. recorded a gross margin of € 456,475 and equity of € 90,263. Compared with financial year 2024, the result moved from € 419 to € -8,866. The company made a loss. The company holds a healthy buffer. High debts against a small own buffer. The most recent annual accounts were filed with the National Bank of Belgium on September 30, 2026.
€ 90,263
▼ 9% vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ -8,866
▼ still € 419 profit in 2024
Profit after tax over the fiscal year.
€ 169,483
▲ 192% vs 2024
Cash and bank balances on the last day of the fiscal year.
Loss, nothing to pay out
Reserves fell to € 71,713.
People and assets in 2025
305,531.1
▲ 305,526.8 vs 2024
Average over the fiscal year, from the social balance sheet.
€ 305,531
▼ 11% vs 2024
€ 0 per full-time equivalent. Payroll staff only. What the director pays themselves is already netted into the gross margin and is not shown separately in the accounts.
€ 213,440
▼ 19% vs 2024
Book value of vehicles, furniture and equipment.
Debts at end 2025
€ 59,127
▼ 39% vs 2024
€ 32,353 is repaid this year. At this pace the long-term loan is gone in ≈ 2 years.
€ 1 million
▲ 19% vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 48,090
▼ 14% vs 2024
Wages, holiday pay and social contributions still to pay. No outstanding taxes.
| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € 450,184 | € 522,388 | € 519,399 | € 456,475 | ▼ 12% |
| Profit after taxes | € 1,817 | € 1,872 | € 419 | € -8,866 | ▼ € 9,285 |
| Equity | € 96,838 | € 98,710 | € 99,129 | € 90,263 | ▼ 9% |
| Total debts | € 1,383,013 | € 1,608,970 | € 1,803,390 | € 2,083,620 | ▲ 16% |
| Cash | € 68,890 | € 37,192 | € 58,004 | € 169,483 | ▲ 192% |
| Retained profit | € 78,288 | € 80,160 | € 80,579 | € 71,713 | ▼ 11% |
| Bank debt | € 34,162 | € 55,617 | € 97,511 | € 59,127 | ▼ 39% |
| Balance sheet total | € 1,479,850 | € 1,707,680 | € 1,902,518 | € 2,173,882 | ▲ 14% |
| Employees (FTE) | 4.4 | 4.3 | 4.3 | 305,531.1 | ▲ 305,526.8 |
Key figures of D & D - fisc., fiscal years 2022 to 2025, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2026) expected before 31 July 2027.
What happened to D & D - fisc.?
What happened at D & D - fisc. in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: loss of € 8,866 (▼ € 9,285 vs 2024). filed late Source: NBB ↗
- New establishment in Oudenaarde. KBO
- Start of the company according to the CBE. KBO
In short
From € 1,817 profit in 2022 to € 8,866 loss in 2025.
Paid € 93,631 in corporate taxes since 2022.
Best year ever: 2023, with € 1,872 profit.
On average € 0 of value added per employee in 2025.
Management
Behind D & D - fisc. are Mieke MARTENS, Steven DE CLERCQ and Günther DELPUTTE. Mieke MARTENS is also behind M&M, Qualitas Invest and FISCO PROPERTY INVEST. Steven DE CLERCQ is also behind DCS TAX ADVICE, GRAND HOTEL D'OOSTDUINKERKE and D.C.S.-CONSULTING. Günther DELPUTTE is also behind Dakat.
Directors
According to the 2025 annual accounts
Steven DE CLERCQ
Director
Also active at: DCS TAX ADVICE, GRAND HOTEL D'OOSTDUINKERKE, D.C.S.-CONSULTING
Establishments
Establishment units
Physical locations of this company
Louise Mariekaai 15
9700 Oudenaarde
Who else lives here?
A building full of entrepreneurs or one very busy letterbox? Another 11 companies are registered at this address.
All companies at this address →Bouwwerken Rimbaut Constructions
€ 124,874 gross margin · 2025
GRAND HOTEL D'OOSTDUINKERKE same network
€ 2,442 gross margin · 2025
RONDE TAFEL 23 - RONSE
M&M same network
€ 624,406 gross margin · 2025
DND
+6 more
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0421.971.972
- VAT number
- BE 0421.971.972
- Registered office
- Louise Mariekaai 15, 9700 Oudenaarde
- Names & denominations
- D & D - fisc.
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 14 August 1981
- Peppol
- Active · Active since 4 Dec 2025
- Activities · NACE
Activiteiten van (gecertificeerde) (fiscaal) accountants
Boekhouders en boekhouders-fiscalisten