BIJOUTERIE LOUIS DAVID
ActiveBIJOUTERIE LOUIS DAVID has been active since 1986 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €363k and a net result of €36k. Equity is growing by ~7.8% per year across the filed fiscal years. Its solvency ranks better than 95% of 10345 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.6% (low).
Checked score
Score 2025
78
/ 100
Excellent
The score weighs solvency, liquidity and profitability. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability81▲+3
Solvency100=
Growth78=
Track record100
Bankruptcy probability, 12 months
0.6%
Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €25k at 30 days acceptable
Liquidity ample (current ratio 36.56 against 22.7 in 2024; short-term debt: 2.4% and cash: 2% of total assets), and 2.4% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Eight signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
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
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 47
Relative position
BE, all sectors
reference
Sector 47
higher
← fewer bankruptcies
more bankruptcies →
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
97.6%
Return on assets
9.7%
Age of the figures
9 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 12-08-2026, 12 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
12 d late
2024
11 d late
2023
14 d late
2022
25 d late
2021
26 d late
2020
9 d late
2019
59 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
21-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, abbreviated schema
Equity
€363k▲ 11.1%
2024 · €327k
2018: €199k
2019: €221k
2020: €251k
2021: €267k
2022: €286k
2023: €301k
2024: €327k
2018 → 2025
Total assets
€372k▲ 9.6%
2024 · €340k
2018: €246k
2019: €253k
2020: €299k
2021: €291k
2022: €308k
2023: €316k
2024: €340k
2018 → 2025
Net result
€36k▲ 38.9%
2024 · €26k
2018: €-10k
2019: €22k
2020: €29k
2021: €17k
2022: €18k
2023: €15k
2024: €26k
2018 → 2025
Working capital
€312k▲ 14.4%
2024 · €273k
2018: €131k
2019: €158k
2020: €192k
2021: €214k
2022: €237k
2023: €257k
2024: €273k
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€267k-€286k▲ 6.8%€301k▲ 5.4%€327k▲ 8.7%€363k▲ 11.1%
Operating result€16k-€20k▲ 20.8%€18k▼ 8.0%€23k▲ 25.6%€39k▲ 68.6%
Net result€17k-€18k▲ 9.6%€15k▼ 14.9%€26k▲ 69.2%€36k▲ 38.9%
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
After the dip in 2023 the operating result has climbed two years in a row; 2025 is 69% above 2024 and is the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €372k
Fixed assets
€51k▼ 5.5%
Current assets
€321k▲ 12.4%
Equity and liabilities €372k
Equity
€363k▲ 11.1%
Debt
€9k▼ 30.2%
The debt ratio falls from 3.7% to 2.4%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€41k▲
2024 · €27k
Cash flow
€39k▲
2024 · €31k
Solvency
97.6%▲
2024 · 96.3%
Current ratio
36.56▲
2024 · 22.70
Quick ratio
29.52▲
2024 · 19.63
Debt / equity
0.02▼
2024 · 0.04
ROE
10.0%▲
2024 · 8.0%
ROA
9.7%▲
2024 · 7.7%
Interest coverage
29.78▲
2024 · 21.09
Debt
€9k▼
2024 · €13k
Debt ≤ 1 year
€9k▼
2024 · €13k
Income taxes
€13k▲
2024 · €4k
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€340k€372k▲
Fixed assets21/28€54k€51k▼
Intangible fixed assets21€0€0=
Tangible fixed assets22/27€54k€51k▼
Land and buildings22€42k€42k=
Plant, machinery and equipment23€0€0=
Furniture and vehicles24€12k€9k▼
Current assets29/58€285k€321k▲
Stocks and contracts in progress3€39k€62k▲
Stocks30/36€39k€57k▲
Contracts in progress37-€4k
Amounts receivable within one year40/41€445€1k▲
Other amounts receivable41€445€1k▲
Current investments50/53€228k€247k▲
Cash at bank and in hand54/58€15k€7k▼
Deferred charges and accrued income490/1€3k€3k▼
Equity and liabilities
Total equity and liabilities10/49€340k€372k▲
Equity10/15€327k€363k▲
Contributions10/11€62k€62k=
Capital10€62k€62k=
Issued capital100€62k€62k=
Reserves13€21k€21k=
Non-distributable reserves130/1€6k€6k=
Legal reserve130€6k€6k=
Distributable reserves133€15k€15k=
Profit (loss) carried forward14€244k€280k▲
Amounts payable17/49€13k€9k▼
Amounts payable within one year42/48€13k€9k▼
Trade debts44€28€120▲
Suppliers440/4€28€120▲
Advances received on contracts in progress46€517€517=
Taxes, remuneration and social security45-€4k
Taxes450/3-€4k
Other amounts payable47/48€12k€5k▼
Income statement
Code20242025
Non-recurring operating income76A€293€774▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€5k€3k▼
Other operating charges640/8€3k€4k▲
Gross operating margin9900€31k€45k▲
Operating profit (loss)9901€23k€39k▲
Financial income75/76B€9k€12k▲
Recurring financial income75€9k€12k▲
Financial charges65/66B€1k€1k▲
Recurring financial charges65€1k€1k▲
Profit (loss) for the period before taxes9903€30k€49k▲
Income taxes67/77€4k€13k▲
Profit (loss) for the period9904€26k€36k▲
Profit (loss) for the period to be appropriated9905€26k€36k▲
Appropriation of the result
Profit (loss) to be appropriated9906€244k€280k▲
Profit (loss) brought forward from the previous period14P€218k€244k▲
The notes to these accounts (3 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
12-08
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema · 12 days late
2025
31-12
Financial
Highest result since 2018net €36k ▲38.9%
Operating result €39k, net result €36k, both a record.
11-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 11 days late
2024
14-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 14 days late
2023
25-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 25 days late
2022
26-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 26 days late
2021
31-12
Financial
Liquidity doublescurrent ratio 10.04
Current ratio from 4.98 to 10.04; short-term debt falls from €48k to €24k.
09-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 9 days late
2020
28-09
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 59 days late
2019
31-12
Financial
Back to profitnet €22k
Net result €22k after one loss-making year.
31-12
Financial
Equity above €200kEq €221k ▲11.1%
Equity rises from €199k to €221k.
26-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 26 days late
2018
28-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 28 days late
2017
30-08
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 30 days late
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, Etterbeek · 1 establishment unit since 1986
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.
Tongerenstraat 281040 EtterbeekGround area
262 m²
Building footprint
200 m²
Volume, LiDAR
2,125 m³
Parcel 21005A0570/00C005, Brussels · tallest building 18.5 m, ±4 floors. Linked by address, not a title deed.
1 establishment unit
BIJOUTERIE L. DAVID
since 19862.035.416.623
1 parcel
Brussels
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21005A0570/00C005 | Brussels | 262 m² | 1 · 200 m² | 18.5 m · 4 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.
Recognitions · licences · registrations
Legal Entity Identifier
967600ARM888ZPXTY780
Similar companies · same sector, comparable size
TIME LINE WATCHES
BE 0882.041.091
Antwerpen · Eq €363k
BEL - OR
BE 0457.622.244
Liège · Eq €363k
BASKANIA
BE 0424.505.454
Antwerpen · Eq €365k
JUWELIERS VAN SLOUN
BE 0417.899.457
Genk · Eq €367k
Bijouterie Lizin
BE 0402.344.320
Liège · Eq €367k
Of 2,017 companies in sector 47770 we hold annual accounts for 898. 652 are within a factor 10 of this equity.See the whole sector
Company data · Crossroads Bank
Identification
Legal formPublic limited company
Founded29-09-1986
Fiscal year end31-12
Activities, NACEBEL
47770Retail sale of watches and jewellery
52484
Sources
Crossroads Bank for EnterprisesNational Bank · 39 filingsAddress and cadastre registers
Data from official sources, last processed on 21-09-2026. Scores and ratios are computed by Checked and are not a credit decision.