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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Tight liquidity NBB
Cash and receivables cover 2 % of short-term debt in 2026; threshold 65 %.
Financials
Financial year 2026
art.22 from Oudergem, company number BE0627909803, closed financial year 2026 with a result of € 1,042 after tax. For that financial year art.22 recorded a gross margin of € 8,335 and equity of € 5,152. Compared with financial year 2025, the result moved from € 1,386 to € 1,042. The company is profitable. The buffer is growing. High debts against a small own buffer. The most recent annual accounts were filed with the National Bank of Belgium on October 29, 2026.
€ 5,152
▲ 25% vs 2025
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 1,042
▼ 25% vs 2025
Profit after tax over the fiscal year.
€ 81
▲ € 80 vs 2025
Cash and bank balances on the last day of the fiscal year.
Stays in the company
No dividend for 2026. Retained profit grew to € -13,448.
People and assets in 2026
≈ 1
No payroll staff. One director, so that person most likely runs the business.
€ 3,723
▲ € 3,477 vs 2025
Book value of vehicles, furniture and equipment.
Debts at end 2026
€ 7,891
▼ 15% vs 2025
Loans from banks and other lenders, long and short.
€ 3,523
▲ 44% vs 2025
Supplier invoices still open on the last day of the fiscal year.
€ 418
▼ 33% vs 2025
Corporate tax and VAT still to pay. No wage debt: nothing outstanding to staff or social security.
| 2023 | 2024 | 2025 | 2026 | Change 2025 → 2026 | |
|---|---|---|---|---|---|
| Gross margin | € 5,213 | € 3,840 | € 5,033 | € 8,335 | ▲ 66% |
| Profit after taxes | € 392 | € 1,112 | € 1,386 | € 1,042 | ▼ 25% |
| Equity | € 1,612 | € 2,724 | € 4,110 | € 5,152 | ▲ 25% |
| Total debts | € 44,957 | € 40,485 | € 37,117 | € 33,938 | ▼ 9% |
| Cash | € 4 | € 295 | € 1 | € 81 | ▲ € 80 |
| Retained profit | € -16,988 | € -15,876 | € -14,490 | € -13,448 | ▲ € 1,042 |
| Bank debt | € 15,582 | € 10,425 | € 9,288 | € 7,891 | ▼ 15% |
| Balance sheet total | € 46,569 | € 43,209 | € 41,228 | € 39,091 | ▼ 5% |
Key figures of art.22, fiscal years 2023 to 2026, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2027) expected before 31 October 2027.
What happened to art.22?
What happened at art.22 in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2026: profit of € 1,042 (▼ 25% vs 2025). Source: NBB ↗
- Incorporation, published in the Gazette. Source: Staatsblad ↗
- New establishment in Etterbeek. KBO
In short
From € 392 profit in 2023 to € 1,042 profit in 2026.
Paid € 913 in corporate taxes since 2023.
Best year ever: 2025, with € 1,386 profit.
Management
Behind art.22 is Edwige DE BEULE.
Directors
According to the 2026 annual accounts
Edwige DE BEULE
Manager
Establishments
Establishment units
Physical locations of this company
Albert Meunierstraat 106
1160 Oudergem
Sint-Pietersplein 38
1040 Etterbeek
Active since 1 April 2015
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Shareholders according to the Official Gazette deeds
Who contributed at incorporation and at capital increases, with the deed as source. Later share transfers are not published in the Gazette.
Incorporation
Source: Deed ↗- Van de Vyver Nathalie Jacqueline Léone Ghislaine(comparant) 50%
- De Beule Edwige Monique Roland Ghilsain(comparant) 50%
Details
- Company number
- 0627.909.803
- VAT number
- BE 0627.909.803
- Registered office
- Albert Meunierstraat 106, 1160 Oudergem
- Names & denominations
- art.22
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 3 April 2015
- Peppol
- Active · Active since 3 Dec 2025
- Activities · NACE
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