B & A
ActiveSummary
The computed 12-month bankruptcy probability of B & A is 7.9% (elevated). The 2025 annual accounts show negative equity (-€21,566) and a net result of -€48,266. The figures fluctuate too strongly year-on-year for a reliable trend projection. Its solvency ranks better than 10% of 13484 sector peers (fiscal year 2025). The company has been active since 2022 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Score 2025
Axes · tick = 2024
Profitability0▼-92
Solvency0▼-61
Growth32▼-46
Track record94
Bankruptcy probability, 12 months
7.9%
Elevated
0%0.5%1.5%4%10%≥ 25%
No credit on open account
Liquidity short (current ratio 0.08 against 0.12 in 2024; short-term debt: 120.9% and cash: 6.4% of total assets), and equity is negative.
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Signals
Five signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 56
Relative position
BE, all sectors
reference
Food and beverage service activities (NACE 56)
about 206% more bankruptcies
← fewer bankruptcies
more bankruptcies →
raises risk · Limited track record
This company has not been active as long as an established one and statistically fails somewhat more often.
KBO · incorporation dateAge against the risk zone
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
-93.1%
Return on assets
-208.3%
Age of the figures
9 mo
raises risk · Negative equity
The 2025 annual accounts show negative equity and a net loss.
NBB · annual accounts 2025Equity per financial year
22232425
2022 to 2025 · latest year -€21,566
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 17-07-2026, 14 days ahead of the deadline.
NBB · 4 filingsDeviation from the deadline
2025
14 d early
2024
on the day
2023
14 d early
2022
4 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 4 accounts on average 8 days before the deadline; the sector median for financial year 2024 is 6 days after the deadline, and 52% of the sector filed late.
Checked, nothing found (2)
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
26-09-2026 today31-12-2026 close31-07-2027 deadline
History
B & A was incorporated on 10 June 2022 as a Private limited company.1 The registered office was moved to Overijse in 2026.2 Since 2026, LERAMBERT Arnaud has served as director of the company.2 Total assets fell from EUR 39,682 in 2022 to EUR 23,168 in 2025 and headcount from 0.2 full-time equivalents in 2023 to 0.3 in 2025.3
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Financials · fiscal year 2025, micro schema
Equity
-€21,566
2024 · €26,700
Total assets
€23,168▼ 69.1%
2024 · €75,044
Net result
-€48,266
2024 · €13,863
Working capital
-€25,883▼ 9.5%
2024 · -€23,632
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line2022202320242025
Operating result-€348-€12,861€18,892▲ 46.9%-€46,963
Net result-€941-€10,778€13,863▲ 28.6%-€48,266
Equity€2,059-€12,837▲ 524%€26,700▲ 108%-€21,566
Total assets€39,682-€82,655▲ 108%€75,044▼ 9.2%€23,168▼ 69.1%
Debt€37,624-€69,818▲ 85.6%€48,344▼ 30.8%€44,734▼ 7.5%
Working capital€33,474--€37,019-€23,632▲ 36.2%-€25,883▼ 9.5%
Staff (FTE)0.20.3▲ 50.0%0.3=
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2025: a loss of €46,963 after €18,892 in 2024, the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €23,168
Fixed assets
€21,032 ▼ 70.7%
Current assets
€2,136 ▼ 33.2%
Key figures and ratios
EBITDA
-€43,774▼
2024 · €25,109
Cash flow
-€45,077▼
2024 · €20,079
Solvency
-93.1%▼
2024 · 35.6%
Current ratio
0.08▼
2024 · 0.12
Debt to equity
-2.07▼
2024 · 1.81
ROA
-208.3%▼
2024 · 18.5%
Interest coverage
-33.34▼
2024 · 15.86
Debt ≤ 1 year
€28,019▲
2024 · €26,829
Debt > 1 year
€15,465▼
2024 · €20,945
Income taxes
€0▼
2024 · €3,457
Staff costs
€3,391▼
2024 · €4,164
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | €1,783 | €279 | ▼ 84.4% |
| Remuneration, social security and pensions62 | - | €6,961 | €4,164 | €3,391 | ▼ 18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | - | €4,345 | €6,216 | €3,189 | ▼ 48.7% |
| Other operating charges640/8 | €348 | €699 | €0 | €1,045 | - |
| Non-recurring operating charges66A | - | €10 | €0 | €40,514 | - |
| Gross operating margin9900 | - | €24,876 | €29,272 | €1,177 | ▼ 96.0% |
| Operating profit (loss)9901 | -€348 | €12,861 | €18,892 | -€46,963 | ▼ 349% |
| Financial income75/76B | - | €7 | €12 | €10 | ▼ 13.0% |
| Recurring financial income75 | - | €7 | €12 | €10 | ▼ 13.0% |
| Financial charges65/66B | €594 | €1,207 | €1,584 | €1,313 | ▼ 17.1% |
| Recurring financial charges65 | €594 | €1,207 | €1,584 | €1,313 | ▼ 17.1% |
| Profit (loss) for the period before taxes9903 | -€941 | €11,661 | €17,320 | -€48,266 | ▼ 379% |
| Income taxes67/77 | - | €883 | €3,457 | €0 | ▼ 100% |
| Profit (loss) for the period9904 | -€941 | €10,778 | €13,863 | -€48,266 | ▼ 448% |
| Profit (loss) for the period to be appropriated9905 | -€941 | €10,778 | €13,863 | -€48,266 | ▼ 448% |
| Line | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|
| Assets | |||||
| Total assets20/58 | €39,682 | €82,655 | €75,044 | €23,168 | ▼ 69.1% |
| Fixed assets21/28 | - | €76,116 | €71,847 | €21,032 | ▼ 70.7% |
| Tangible fixed assets22/27 | - | €76,116 | €69,447 | €21,032 | ▼ 69.7% |
| Land and buildings22 | - | €35,476 | €33,641 | €0 | ▼ 100% |
| Plant, machinery and equipment23 | - | €39,200 | €34,702 | €20,263 | ▼ 41.6% |
| Furniture and vehicles24 | - | €1,440 | €1,105 | €769 | ▼ 30.4% |
| Financial fixed assets28 | - | - | €2,400 | €0 | ▼ 100% |
| Current assets29/58 | €39,682 | €6,538 | €3,197 | €2,136 | ▼ 33.2% |
| Amounts receivable within one year40/41 | €24,845 | €4,629 | €1,199 | €601 | ▼ 49.9% |
| Trade receivables40 | €24,845 | €1,709 | €250 | €0 | ▼ 100% |
| Other amounts receivable41 | - | €2,921 | €949 | €601 | ▼ 36.7% |
| Cash at bank and in hand54/58 | €14,838 | €1,602 | €1,724 | €1,476 | ▼ 14.4% |
| Deferred charges and accrued income490/1 | - | €308 | €274 | €59 | ▼ 78.5% |
| Equity and liabilities | |||||
| Total equity and liabilities10/49 | €39,682 | €82,655 | €75,044 | €23,168 | ▼ 69.1% |
| Equity10/15 | €2,059 | €12,837 | €26,700 | -€21,566 | ▼ 181% |
| Contributions10/11 | €3,000 | €3,000 | €3,000 | €3,000 | = |
| Profit (loss) carried forward14 | -€941 | €9,837 | €23,700 | -€24,566 | ▼ 204% |
| Amounts payable17/49 | €37,624 | €69,818 | €48,344 | €44,734 | ▼ 7.5% |
| Amounts payable after more than one year17 | €31,415 | €26,260 | €20,945 | €15,465 | ▼ 26.2% |
| Financial debts170/4 | €31,415 | €26,260 | €20,945 | €15,465 | ▼ 26.2% |
| Amounts payable within one year42/48 | €6,209 | €43,557 | €26,829 | €28,019 | ▲ 4.4% |
| Current portion of amounts payable after more than one year42 | €4,999 | €5,154 | €5,315 | €5,481 | ▲ 3.1% |
| Trade debts44 | - | €1,972 | €1,620 | €1,923 | ▲ 18.7% |
| Suppliers440/4 | - | €1,972 | €1,620 | €1,923 | ▲ 18.7% |
| Advances received on contracts in progress46 | €1,210 | €298 | €0 | - | - |
| Taxes, remuneration and social security45 | - | €996 | €4,363 | €4,272 | ▼ 2.1% |
| Taxes450/3 | - | €883 | €4,340 | €4,272 | ▼ 1.6% |
| Remuneration and social security454/9 | - | €114 | €24 | €0 | ▼ 100% |
| Other amounts payable47/48 | - | €35,136 | €15,531 | €16,343 | ▲ 5.2% |
| Accrued charges and deferred income492/3 | - | - | €569 | €1,251 | ▲ 120% |
| Line | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€941 | €10,778 | €13,863 | -€48,266 | ▼ 448% |
| + Depreciation and write-downs630 | - | €4,345 | €6,216 | €3,189 | ▼ 48.7% |
| Operating cash flow (approximation) | -€941 | €15,123 | €20,079 | -€45,077 | ▼ 324% |
| Investment in fixed assets (approximation) | - | - | -€1,947 | €47,625 | ▲ 2,546% |
| Change in cash | - | -€13,236 | €122 | -€248 | ▼ 303% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
25-09
State Gazette act
Resignation: LENAERS Vanessa (director)Appointment: LERAMBERT Arnaud (director) · Registered-office move · Share transfer9 facts ▸
State Gazette act
Resignation: LENAERS Vanessa (director)
Appointment: LERAMBERT Arnaud (director) · Registered-office move · Share transfer9 facts ▸
- General meeting, 20-07-2026
- Director resignation, LENAERS Vanessa (director)
- Director appointment, LERAMBERT Arnaud (director)
- Registered-office move, Brusselsesteenweg 292, 3090 Overijse
- Share transfer, AERTS Peter → LERAMBERT Arnaud
- Share transfer, LENAERS Vanessa → LERAMBERT Arnaud
- Shareholding, post-transfer, 0
- Shareholding, post-transfer, 0
- Shareholding, post-transfer, 100
17-07
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
31-12
Financial
Weakest financial yearnet -€48,266
Net result drops to -€48,266, the lowest in the series.
31-07
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial
Highest result since 2022net €13,863 ▲28.6%
Operating result €18,892, net result €13,863, both a record.
17-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
31-12
Financial
Back to profitnet €10,778
Net result €10,778 after one loss-making year.
27-07
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
1 of 4 acts read
About the unread acts
Of the 4 Belgian State Gazette acts we know for this company, 1 has been read. The other 3 have not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
1 director, last change in 2026
LERAMBERT Arnaud
CurrentDirector · since 25-09-2026
Derived from published Gazette acts. The CBE keeps the official list of function holders; we do not read it, so the two can differ.
See the function holders in the CBE →
Not every act has been read: a resignation may be missing here
3 of this company's 4 Belgian State Gazette acts have not been read yet. Appointments and resignations recorded in them are missing above: a director who resigned there may therefore still show here as sitting. The acts are in the Timeline.
Location & real-estate footprint
Registered office, Sint-Truiden · 1 establishment unit since 2023
Ground area
522 m²
Building footprint
90 m²
Volume, LiDAR
393 m³
Parcel 71053G0205/00F016, Flanders · tallest building 7.6 m, ±1 floor. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 establishment unit
B & A Ijssalon
since 20232.342.518.722
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 71053G0205/00F016 | Flanders | 522 m² | 1 · 90 m² | 7.6 m · 1 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Mandate history
2 people since 2026, 1 in office
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| LERAMBERT Arnaud |
|
| LENAERS Vanessa |
|
Structure & network
Connections & network
1 current directorThe network starts from this company’s directors. Other companies they run appear here as nodes.
This company
Company
Director
Shareholding
+N: links not shown yet
Click a node to look further, drag to arrange, scroll to zoom.
Capital and shareholders
Shareholders according to the acts
Stated in the act
act of 25-09-2026 ↗
- AERTS Peter
- LENAERS Vanessa
- LERAMBERT Arnaud 100 shares
Share transfer
act of 25-09-2026 ↗
- AERTS Peter to LERAMBERT Arnaud 50 shares
- LENAERS Vanessa to LERAMBERT Arnaud 50 shares
The Belgian State Gazette names shareholders only when an act mentions them; the share register itself is not published.
Recognitions · licences · registrations
Food safety, FASFC
1 siteSint-Truiden2.342.518.722
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Of 21,861 companies in sector 56112 we hold annual accounts for 9,778. 8,320 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded10-06-2022
Fiscal year end31-12
Trade name NL
NIRO
Activities, NACEBEL 2025
56112Limited-service restaurants, excluding mobile food services
95311General maintenance and repair of cars and light vans (up to 3.5 tonnes)
56210Event catering
82990Other business support services
Scores and ratios are computed by Checked and are not a credit decision.