D-Nails BVBA

The annual accounts of D-Nails in plain language: gross margin, profit and equity from 2023 to 2024.

Updated on 06/10/2026

BankruptcyBeauty care and other beauty treatment activities

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NBB · financial year 2024 · micro format · filed on 16/09/2025

filed 16/09/2025

The essentials

financial year 2024

D-Nails made a loss in 2024. Its debts are larger than everything it owns: equity is negative.

Loss in 2024
Negative equity
0.20 euros available per euro due
Filed late

Click a tile: Key figures below shows that figure.

Annual accounts, explained in plain language

new

Financial year 2024 closed with a loss of €140,765. In 2023 there was a profit of €28,763. is negative: -€115,927.

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Written from the filed annual accounts, using fixed rules. Not financial advice.

Key figures

Click a figure: the chart shows it. Click a year: the whole page switches to that year. Sector: Beauty care and other beauty treatment activities · NACE 96.220 · no staff · East Flanders.

Results

People and equity

Cash and debt

· turnover minus purchases and services€640,755 in 2024

First financial year shown

This company

Where the money goes Pro

the story of 2024 · Filed on 16/09/2025

Profit€61,000Stays in the company€41,000To the shareholders€20,000

What do these steps mean?

Gross margin: what is left of sales after purchases and services (e.g. rent, energy, subcontracting)
Staff costs: wages, social security contributions and pensions
Other costs: write-downs, provisions and miscellaneous operating costs
Depreciation: the annual wear and tear on buildings, machinery and vehicles
Financial result: interest and other financial income minus costs
Taxes: corporate income tax

Where does the money go?From gross margin to profit, assets and financing, and what happens to the profit, per financial year. This is part of Nummo Pro.Start your free trial

Assets and financing Pro

snapshot at 31/12/2024

What the company owns · where the money goes

Fixed assetsbuildings, machinery, vehicles, holdings€310,000

Inventories€90,000

Receivableswhat customers and others still owe€260,000

Cashin the bank and invested€320,000

How it is financed · where the money comes from

Equitycapital and retained earnings€420,000 · 43%

Debts due after more than one year€180,000

Debts due within one year€380,000Suppliers€150,000Other (e.g. dividend payable)€100,000Taxes and wages€90,000Bank and loans€40,000

Assets and financingWhat the company owns and how it paid for it, in euros and per 100 euros, per financial year. This is part of Nummo Pro.Start your free trial

Quality Pro

Based on the 2024 annual accounts, filed on 16/09/2025 · adapted Piotroski score

Performing strongly7 out of 88 rules can be calculated, 1 does not apply to this format. From 75% met: performing strongly; up to 40%: performing weakly.

In order · 7

✓Profit€65,880

profit after tax is positive

✓Positive cash flow€107,880

profit plus depreciation is positive (approximation, there is no cash flow statement)

✓Return is rising9.5% → 9.8%

operating result relative to total assets, compared with last year; met if it rises

✓Profit comes from operations100%

operating result positive and at least half of the result before tax

✓Long-term debt is unchanged18.4% → 18.4%

debts due after one year relative to total assets; met if it falls or stays the same

✓No capital injection€0

equity grows no more than the profit kept in the company

✓Gross margin is rising€494,700 → €510,000

gross margin in euros, compared with last year (no turnover in this format); met if it rises

Not in order · 1

✕Liquidity is unchanged1.76 → 1.76

current assets relative to short-term debts; met if it rises

–Turnover relative to the balance sheet

not applicable: no turnover in the abridged format

How is this calculated?

An adapted version of Joseph Piotroski's F-score (2000): yes/no rules on the annual accounts, each compared with the previous financial year. SMEs do not file a cash flow statement, so we use profit plus depreciation as cash flow. "Profit comes from operations" replaces the comparison of cash flow and profit, and "no capital injection" replaces "no new shares". Rules without data (such as turnover in the abridged format) drop out, hence "x out of y". Explained step by step, with an example

Return on capital employed16%operating result ÷ (equity + long-term debt)

Stabilitystablegross margin and operating result over 5 years

Net debt ÷ EBITDAnet cashmore cash than financial debt

Equity growth5.1%per year, over 4 years

Stays in the company65.1%of profit, not paid out

How well is this company doing?Nine yes/no rules on the annual accounts, each compared with the year before: profit, cash flow, debt, margin. With every rule shown separately. The quality check is part of Nummo Pro.Start your free trial

Health Pro

Based on the 2024 annual accounts, filed on 16/09/2025 · Altman model (Z'')

Healthy, but performing moderately

Healthy and performing well

Weaker balance sheet and performing moderately

Performing well, but weaker balance sheet

D-Nails

Healthy and performing well. Solid balance sheet (healthy zone). 7 of the 8 quality rules are met; not met: liquidity is unchanged.

Health4.65Healthy zone (Altman model) · how vulnerable is the company?

01.12.66+

Quality7 out of 8Performing strongly · how well is the company performing? To the rules ↓

How is the score of 4.65 built up?

Working capitalcurrent assets minus short-term debts, relative to the balance sheet total30%+1.94

Retained earningsreserves and retained result, relative to the balance sheet total39%+1.26

Returnoperating result relative to the balance sheet total10%+0.66

Equity versus debtequity divided by all debts and provisions0.75+0.79

Z'' = 6.56 × working capital/total assets + 3.26 × retained earnings/total assets + 6.72 × operating result/total assets + 1.05 × equity/liabilities. Edward Altman's model (1995) for private companies, public and widely used. Above 2.6 a company is in the healthy zone, below 1.1 in the vulnerable zone. In Altman's research, companies in the vulnerable zone ran into trouble more often. Explained step by step, with an example

How healthy is this company, and how well is it performing?The health check (Altman model) and the quality check (Piotroski score), with every rule shown. Included in Nummo Pro.Start your free trial

An indication based on the filed annual accounts, using public models: Altman (Z'') and an adapted Piotroski score. Not credit advice: payment behaviour, recent events and guarantees are not included.
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Position in the sector Pro

Compared with153 companiesBeauty care and other beauty treatment activities · NACE 96.220 · no staff · East FlandersChoose another group →

Gross margin€250,000

Higher than 62% of the group
median €250,000

Gross margin growth (3 years)+6% per year

Higher than 48% of the group
median +6% per year

Solvency38%

Higher than 71% of the group
median 38%

Liquidity1.40

Higher than 55% of the group
median 1.40

Staff12 FTE

Higher than 40% of the group
median 12 FTE

middle half of the groupmedian

Ranking by gross margin#12 of 80in this group · #140 of 900 with the same activity in Belgium

View the largest in this activity Compare with the closest competitorsSame activity, nearby, similar size

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All figuresPut them next to these figures

Free: five basic figures over five years. With Pro: every item, up to ten years.

Results

Balance sheet

With Pro

Staff costs

EBITDA

Operating result

Short-term debts

Cash and cash equivalents

Working capital

Return on assets

Cash flow

in euroschange from the previous year	2024	2023
Results
9900	640,755+6%	601,813
9904	-140,765	28,763
Balance sheet
10/15	-115,927	24,838
20/58	167,275-42%	287,013
Debts	283,202+8%	262,175
With Pro
Staff costs	1.207.450	63.980
EBITDA	1.207.450	63.980
Operating result	1.207.450	63.980
Short-term debts	1.207.450	63.980
Cash and cash equivalents	84.210	1.207.450
Working capital	84.210	1.207.450
Return on assets	1.207.450	63.980
Cash flow	412.730	84.210

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Ratios calculated by Nummo: solvency = equity / balance sheet total, liquidity = current assets / short-term debts. Sector median: Beauty care and other beauty treatment activities · NACE 96.220 · no staff · East Flanders. Micro and abridged formats do not report turnover; that is why the gross margin takes centre stage.

Sources

Board, registered office, activities, mergers: Crossroads Bank for Enterprises, updated every night · view ↗
Figures, shareholders, subsidiaries, audit: Annual accounts to 31/12/2024, filed on 16/09/2025 with the National Bank · view ↗
Deeds and publications: Belgian Official Gazette, latest on 26/07/2021 · view ↗

Only what was officially filed. We never show addresses of individuals. Something wrong? Let us know.