Equity
Equity fell by 87% in 1 year.
Equity fell by 87% in 1 year.
The micro format states no turnover.
Green is investment, beige is depreciation.
The 2019 accounts came 13 days late. The other seven were filed on time.
Higher net result than 85% of companies in food and beverage service. Sector median €4,887 · 17,129 companies.
The dashed line is the sector median: 1.8% across 23,788 companies (NACE 56, micro).
About 6 in 100 comparable companies go bankrupt within 12 months (an estimate).
The band follows from the bankruptcy probability. 10 more points roughly halve it.
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 56, micro). It does better than 34% of them on solvency, 3% on liquidity, 93% on profitability and 9% on growth.
The bankruptcy probability was computed on 08-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
The probability rests on the annual accounts with balance sheet date 30-06-2025.
Of the companies with a bankruptcy probability in the elevated class on 30-06-2025, 6.3% went bankrupt within twelve months.
Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).
In July 2024, 6,713 companies had the same profile as 3O has now. Each dot stands for 17 companies, two years later.
Another 0.2% stopped without a precise date, possibly only after those two years.
The bankruptcy probability of 3O itself is higher: 6.0% within 12 months. It rests on far more data about 3O than the profile alone.
The method was tested on the 497,447 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 6,713 companies, not a prediction for 3O. 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.
Liquidity is insufficient, with a current ratio of 0.7 (1.01 in 2024), below 1. Short-term debt is 89.6% and cash 1.4% of total assets. 89.6% of the assets are financed with debt and provisions.
Show the recommended maximum and see how the verdict changes with amount, term and advance.
The scores and ratios are Checked's own calculations, not a credit decision.
The company filed its last 7 accounts on average 10 days before the deadline. In the sector (NACE 56), the median for financial year 2024 was 7 days after the deadline, and 53% of those companies filed late.
| Company | ||||
|---|---|---|---|---|
| 3O Nijlen | €77,353 | €73,769 | 10.4% | - |
| BRASSERIE TREFPUNT Westerlo | €80,971 | €76,341 | 52.9% | - |
| De Rode Dendron Mortsel | €80,233 | €75,310 | 36.1% | - |
| MiLADY Beveren-Kruibeke-Zwijndrecht | €80,037 | €84,147 | -17.4% | - |
| De Cookie Puurs-Sint-Amands | €71,599 | €85,428 | -116.7% | - |
| Le Marmiton Virtonnais Virton | €72,265 | €70,032 | -7.2% | - |
| MADS Theux | €77,919 | €81,834 | -214.7% | - |
These companies have the same main activity as 3O: full-service restaurants (NACE 56111). They are comparable in size and age: total assets between €71,600 and €81,000, founded between 2015 and 2018.
3O files the micro format. That format states no turnover. The gross margin rose from €60,603 in 2018 to €73,769 in 2025.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €240,000. Estimated: probably between €200,000 and €310,000.
Higher than 34% of 17,153 companies in 2025.
Higher than 33% of 16,579 companies in 2025.
Higher than 95% of 16,662 companies in 2025.
Net result: top quarter · Equity: middle half · Balance sheet total: middle half · Working capital: middle half
Staff costs divided by the average number of full-time equivalents.
| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|---|---|
| Balance sheet: assets | |||||||||
20/58 |
77,353 | 155,732 | 126,905 | 107,921 | 79,862 | 35,037 | 19,164 | 74,135 | |
21/28 |
28,868 | 60,550 | 30,527 | 32,963 | 37,130 | - | - | - | |
22/27 |
28,868 | 60,550 | 30,527 | 32,963 | 37,130 | - | - | - | |
23 |
706 | 816 | 3,053 | 5,521 | 6,839 | - | - | - | |
24 |
10,285 | 38,750 | 3,383 | 2,893 | 2,893 | - | - | - | |
26 |
17,877 | 20,984 | 24,091 | 24,549 | 27,399 | - | - | - | |
29/58 |
48,485 | 95,181 | 96,378 | 74,958 | 42,731 | 35,037 | 19,164 | 74,135 | |
3 |
- | - | 5,000 | 5,000 | 32,700 | - | - | - | |
30/36 |
- | - | 5,000 | 5,000 | 32,700 | - | - | - | |
40/41 |
46,507 | 66,258 | 59,030 | 63,425 | 9,248 | 2,377 | 14,674 | 22,668 | |
40 |
46,507 | 50,215 | 34,212 | 47,947 | 0 | 2,377 | 13,776 | 19,831 | |
41 |
- | 16,043 | 24,818 | 15,478 | 9,248 | 0 | 898 | 2,837 | |
54/58 |
1,087 | 27,775 | 32,348 | 6,533 | 784 | 29,895 | 4,490 | 51,466 | |
490/1 |
891 | 1,148 | - | - | 0 | 2,766 | - | - | |
| Balance sheet: equity and liabilities | |||||||||
10/49 |
77,353 | 155,732 | 126,905 | 107,921 | 79,862 | 35,037 | 19,164 | 74,135 | |
10/15 |
8,060 | 61,190 | 42,636 | 17,047 | 3,297 | 2,522 | -5,228 | 18,504 | |
10/11 |
6,200 | 6,200 | 6,200 | 6,200 | 6,200 | 0 | 6,200 | 6,200 | |
100 |
- | - | - | - | - | 0 | 18,600 | 18,600 | |
101 |
- | - | - | - | - | 0 | 12,400 | 12,400 | |
11 |
- | - | - | - | - | 6,200 | - | - | |
1100/10 |
- | - | - | - | - | 6,200 | - | - | |
13 |
1,860 | 54,990 | 36,436 | 10,847 | 1,860 | 1,860 | 1,860 | 12,304 | |
130/1 |
1,860 | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | - | - | |
130 |
- | - | - | - | - | 0 | 1,860 | 1,860 | |
1311 |
1,860 | 1,860 | 1,860 | 1,860 | 1,860 | - | - | - | |
1319 |
- | - | - | - | - | 1,860 | - | - | |
133 |
- | 53,130 | 34,576 | 8,987 | - | - | - | 10,444 | |
14 |
- | - | - | 0 | -4,763 | -5,538 | -13,288 | - | |
17/49 |
69,293 | 94,541 | 84,269 | 90,874 | 76,565 | 32,515 | 24,392 | 55,631 | |
42/48 |
69,293 | 94,541 | 84,269 | 90,874 | 76,565 | 32,515 | 23,469 | 55,631 | |
42 |
- | - | - | - | - | 0 | - | - | |
44 |
2,535 | 100 | 2,779 | 5,852 | 24,431 | 1,296 | 7,303 | 38,010 | |
440/4 |
2,535 | 100 | 2,779 | 5,852 | 24,431 | 1,296 | 7,303 | 38,010 | |
45 |
7,648 | 7,594 | - | 4,258 | 0 | 7,762 | 7,448 | 9,154 | |
450/3 |
7,648 | 7,594 | - | 3,993 | 0 | 7,762 | 7,448 | 8,313 | |
454/9 |
- | - | - | 265 | - | - | - | 841 | |
47/48 |
59,110 | 86,847 | 81,490 | 80,765 | 52,134 | 23,458 | 8,717 | 8,466 | |
492/3 |
- | - | - | - | - | 0 | 923 | - | |
| Income statement | |||||||||
76A |
- | 523 | - | - | - | - | - | - | |
9900 |
73,769 | 35,082 | 43,308 | 69,217 | 4,949 | 8,457 | -20,963 | 60,603 | |
62 |
- | - | -108 | 28,133 | 1,554 | 0 | -99 | 40,488 | |
630 |
4,080 | 7,543 | 5,626 | 5,268 | 1,322 | - | - | - | |
631/4 |
- | - | - | 20,700 | - | - | - | - | |
640/8 |
1,251 | 1,442 | 571 | 1,097 | 1,037 | 420 | 832 | 348 | |
66A |
12,743 | - | 4,986 | - | - | - | - | - | |
9901 |
55,695 | 26,097 | 32,233 | 14,020 | 1,037 | 8,037 | -21,696 | 19,767 | |
75/76B |
- | 325 | 0 | 50 | 0 | 0 | 525 | 1 | |
75 |
- | 325 | 0 | 50 | 0 | 0 | 525 | 1 | |
65/66B |
234 | 274 | 299 | 319 | 262 | 288 | 2,561 | 16 | |
65 |
234 | 274 | 299 | 319 | 262 | 288 | 2,561 | 16 | |
9903 |
55,461 | 26,148 | 31,934 | 13,750 | 775 | 7,749 | -23,732 | 19,753 | |
67/77 |
16,351 | 7,594 | 6,344 | - | - | - | - | 7,448 | |
9904 |
39,110 | 18,554 | 25,589 | 13,750 | 775 | 7,749 | -23,732 | 12,304 | |
9905 |
39,110 | 18,554 | 25,589 | 13,750 | 775 | 7,749 | -23,732 | 12,304 | |
| Appropriation of the result | |||||||||
9906 |
39,110 | 18,554 | 25,589 | 8,987 | -4,763 | -5,538 | -23,732 | 12,304 | |
14P |
- | - | - | -4,763 | - | - | - | - | |
791/2 |
53,130 | - | - | - | - | 0 | 10,444 | - | |
691/2 |
- | 18,554 | 25,589 | 8,987 | - | - | - | 12,304 | |
6920 |
- | - | - | - | - | - | - | 1,860 | |
6921 |
- | 18,554 | 25,589 | 8,987 | - | - | - | 10,444 | |
694/7 |
92,240 | - | - | - | - | - | - | - | |
694 |
92,240 | - | - | - | - | - | - | - | |
| Social balance sheet | |||||||||
9087 |
- | - | - | - | - | - | - | 0.8 | |
Hours worked1013 |
- | - | - | - | - | - | - | 1,592 | |
| Document | |||||||||
The notes to these accounts have 7 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).
Source: Annual accounts 2025 (PDF), filed on 30-01-2026.
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 30-06-2025 | micro format | 30-01-2026 | 2026-00022481 | |
| 30-06-2024 | micro format | 28-01-2025 | 2025-00012807 | |
| 30-06-2023 | micro format | 30-01-2024 | 2024-00022348 | |
| 30-06-2022 | micro format | 04-01-2023 | 2023-20554334 | |
| 30-06-2021 | micro format | 05-01-2022 | 2022-00400356 | |
| 30-06-2020 | micro format | 04-01-2021 | 2021-00100540 | |
| 30-06-2019 | micro format | 13-02-2020 | 2020-05000226 | |
| 30-06-2018 | micro format | 04-01-2019 | 2019-00200497 |
| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|---|---|
| 59,775 | 33,640 | 37,859 | 19,287 | 2,359 | - | - | - | ||
| 43,190 | 26,097 | 31,215 | 19,018 | 2,097 | - | - | - | ||
| 8,074 | 37,566 | 9,677 | 1,100 | 38,453 | - | - | - | ||
| -26,688 | -4,572 | 25,815 | 5,750 | -29,111 | 25,405 | -46,976 | - | ||
| -20,808 | 640 | 12,109 | -15,916 | -33,834 | 2,522 | -4,305 | 18,504 | ||
| 10.4% | 39.3% | 33.6% | 15.8% | 4.1% | 7.2% | -27.3% | 25.0% | ||
| 0.70 | 1.01 | 1.14 | 0.82 | 0.56 | 1.08 | 0.82 | 1.33 | ||
| 0.70 | 1.01 | 1.08 | 0.77 | 0.13 | 1.08 | 0.82 | 1.33 | ||
| 8.60 | 1.55 | 1.98 | 5.33 | 23.23 | 12.90 | - | 3.01 | ||
| 485.2% | 30.3% | 60.0% | 80.7% | 23.5% | 307.3% | - | 66.5% | ||
| 50.6% | 11.9% | 20.2% | 12.7% | 1.0% | 22.1% | -123.8% | 16.6% | ||
| over 100 | over 100 | over 100 | 60.40 | - | - | - | - |
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
| Item | 30-06-2025 | 30-06-2024 | 30-06-2023 | 30-06-2022 |
|---|---|---|---|---|
| Tangible fixed assets | €8,074 | €37,566 | €9,677 | €1,100 |
| €4,080 | €7,543 | €5,626 | €5,268 |
Source: notes to the 2022 to 2025 annual accounts (statement of fixed assets)
The operating result for 2025 is 113% higher than in 2024 and the highest since 2018. It is a recovery after the fall in 2024.
Debt's share of the balance-sheet total rises from 60.7% to 89.6%. Equity and debt are lower.
3O has no parent and no holdings in its annual accounts.
| Verinca via Kristof Vandenbosch, at 3O until 2025 · Manager · deed of 28-03-2019 Open bankruptcy |
founded in 2019 |
The network starts from the earlier ties.
Deadline for the 2026 accounts: 31-01-2027
Financial milestones sit on the financial year-end date, not the filing date.
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
| Establishment | Since | Unit number |
|---|---|---|
| Torenvenstraat (Kessel) 105 registered office 2560 Nijlen | ||
| Vekestraat 29 1910 Kampenhout | 20-01-2022 | 2.327.411.070 |
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 12018A0127/00E002 | 483 m² | 1 · 60 m² | 9.8 m · 3 |
Check the withholding obligation If you pay this company for building or cleaning work, check before every payment whether you must withhold part of the invoice. Use the enterprise number 0670.763.512
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