Losses
-€7,122 in two years
The 2024 and 2025 financial years closed with a loss. 2024 was the heaviest.
B-OFF
Overview
Lifetime
2 annual accounts with figures on one time axispeak €19,083 (2025)
€19,083▲ 391%
lowest -€5,751 (2024)
-€1,371▲ €4,380
peak €9,249 (2024)
€7,878▼ 14.8%
€9,201▼ 10.4%
Board1 name since 2023
1 directorBOUMAZA Smaïn
Documentsfilings and deeds
14-07-202617 days before the deadline
2025micro format
Gross margin from €3,884 to €19,083Loss of €1,371Equity from €9,249 to €7,878Cash from €12,750 to €8,323
Key points
from the 2025 annual accountsTurnover
≈ €310,000 estimated
The micro format states no turnover.
Starting capital
€15,000 100 shares
Checked score
70
Healthy
Financially stronger than 46% of micro companies in retail trade (NACE 47)
Probability in this band: 0.55% to 1.5%
Bankruptcy probability within 12 months
0.6% Low
0%0.5%1.5%4%10%≥ 25%
The dashed line is the sector median: 0.6% across 40,277 companies (NACE 47, micro).
About 6 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
Last 24 months
12-2024: 2.3%
01-2025: 2.6%▲ +0.3 percentage points vs 12-2024
02-2025: 2.6%● unchanged vs 01-2025
03-2025: 2.8%▲ +0.2 percentage points vs 02-2025
04-2025: 2.9%▲ +0.1 percentage points vs 03-2025
05-2025: 2.7%▼ -0.2 percentage points vs 04-2025
06-2025: 2.8%▲ +0.1 percentage points vs 05-2025
07-2025: 3.1%▲ +0.3 percentage points vs 06-2025highest value
08-2025: 0.5%▼ -2.6 percentage points vs 07-2025
09-2025: 0.5%● unchanged vs 08-2025
10-2025: 0.5%● unchanged vs 09-2025
11-2025: 0.5%● unchanged vs 10-2025
12-2025: 0.5%● unchanged vs 11-2025
01-2026: 0.5%● unchanged vs 12-2025
02-2026: 0.5%● unchanged vs 01-2026
03-2026: 0.5%● unchanged vs 02-2026
04-2026: 0.5%● unchanged vs 03-2026lowest value
05-2026: 0.6%▲ +0.1 percentage points vs 04-2026
06-2026: 0.6%● unchanged vs 05-2026
07-2026: 0.6%● unchanged vs 06-2026
08-2026: 0.6%● unchanged vs 07-2026
09-2026: 0.6%● unchanged vs 08-2026
10-2026: 0.6%● unchanged vs 09-2026
11-2026: 0.6%● unchanged vs 10-2026
Financial strengthAverage
Score breakdown
raises risk
Founded in 2023
Size: total assets €17,078
lowers risk
Liquidity: current ratio 1.86, cash €8,323
Equity €7,878 (46.1% of total assets)
Calculation
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 47, micro). It does better than 61% of them on solvency, 78% on liquidity, 21% on profitability and 23% on growth.
The bankruptcy probability was computed on 10-11-2026 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 31-12-2025.
Of the companies with a bankruptcy probability in the low class on 30-06-2025, 0.8% 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).
Comparable companies, two years later
In July 2024, 2,145 companies had the same profile as B-OFF has now. Each dot stands for 6 companies, two years later.
91.7%
were still trading
5.9%
stopped another way
2.2%
went bankrupt
Another 0.1% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of B-OFF itself: 0.6% within 12 months.
Test of the method
The method was tested on the 497,448 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 2,145 companies, not a prediction for B-OFF. 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.
Credit verdict
Credit of up to €500 on 30-day terms is acceptable
Liquidity is ample, with a current ratio of 1.86 (1.9 in 2024), above the usual 1.5. Short-term debt is 53.9% and cash 48.7% of total assets. However, 53.9% of the assets are financed with debt and provisions.
Credit check for an amount and term of your choice
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.
Signals
Six signals.
lowers riskraises riskneutral
raises risk · Persistent losses
Two consecutive loss-making years (2024 and 2025); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2025Net result per financial year
2425
2024 to 2025 · latest year -€1,371
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 14-07-2026, 17 days ahead of the deadline.
NBB · 2 filingsDeviation from the deadline
2025
17 days early
2024
29 days early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
The company filed its last 2 accounts on average 23 days before the deadline. In the sector (NACE 47), the median for financial year 2024 was on the deadline day, and 47% of those companies filed late.
Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsWhere today falls in the filing period
11-11-2026 today31-12-2026 year end31-07-2027 deadline
Recent changes
Registered in the Peppol Directory
Reachable for e-invoices through 0208:0804405657
Incorporation
Founding capital of €15,000, 100 shares · Founder: BOUMAZA Smaïn · Appointment: BOUMAZA Smaïn (director) · published on 02-08-2023 · Gazette deed
First establishment
Doornikstraat 38, Mouscron
Comparable companies
same main activity, similar in size and age| Company | ||||
|---|---|---|---|---|
| B-OFF Mouscron | €17,078 | €19,083 | 46.1% | - |
| ROSE TROPICAL FOOD Seraing | €16,931 | €31,729 | 22.3% | - |
| TRUST GLOBAL SOLUTIONS Haaltert | €14,164 | €12,948 | 79.6% | - |
| Coachguy_be Kapellen | €20,133 | €9,236 | 72.4% | - |
| MASKOUR Ghent | €33,182 | €20,096 | 62.0% | - |
| TAZEM Anderlecht | €13,790 | €7,187 | -1.0% | - |
| PAK 786 Brakel | €16,052 | €27,739 | 10.5% | - |
These companies have the same main activity as B-OFF: other retail sale of food (NACE 47279). They are comparable in size and age: total assets between €13,800 and €33,200, founded between 2020 and 2023.
Official details
Source: KBO- Status
- Active since 31-07-2023Normal situation
- Activity
- Other retail sale of foodNACE 47279and 5 others
- Establishment unit
- 2.347.923.4047700 Mouscron, since 31-07-2023
- Financial year end
- 31 December
- Peppol
- Reachable since 13-03-2026
Annual accounts 2025
- €19,083▲ 391%
- €1,371▼ 76.2%
- €7,878▼ 14.8%
- €17,078▼ 12.5%
- 1 FTE
- Filing
- Filed on 14-07-2026, 17 days before the end of the filing period
Insights on B-OFF
B-OFF has been active since 2023 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €7,878 and a net result of -€1,371.
Its solvency ranks better than 61% of 22,939 sector peers (NACE 47, financial year 2025). The computed 12-month bankruptcy probability is 0.6% (low).
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
Financials
Annual accounts 2025
micro format, filed on 14-07-2026, 17 days before the deadline€19,083
▲ 391%
-€1,238
▲ €4,490
-€1,371
▲ €4,380
€7,878
▼ 14.8%
46.1%
▼ 1.3 percentage points
1.86
▼ 0.04
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 ≈ €310,000. Estimated: probably between €150,000 and €640,000.
Balance sheet
balance sheet total €17,078 on 31-12-2025What the company ownsHow it is paid for
in euro
in euro
Position in the sector
46.1%
Higher than 61% of 22,939 companies in 2025.
1.86
Higher than 61% of 22,068 companies in 2025.
-8.0%
Higher than 19% of 22,218 companies in 2025.
B-OFF
Middle half of the sector
80% of the sector
Micro accounts in retail trade (NACE 47)
Net result: middle half · Equity: middle half · Balance sheet total: bottom quarter · Working capital: middle half
Staff
€18,560
Staff costs divided by the average number of full-time equivalents.
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2025 | 2024 |
|---|---|---|---|
| Balance sheet: assets | |||
20/58 |
17,078 | 19,520 | |
29/58 |
17,078 | 19,520 | |
3 |
6,800 | 5,718 | |
30/36 |
6,800 | 5,718 | |
40/41 |
1,955 | 1,053 | |
40 |
1,156 | 742 | |
41 |
799 | 311 | |
54/58 |
8,323 | 12,750 | |
| Balance sheet: equity and liabilities | |||
10/49 |
17,078 | 19,520 | |
10/15 |
7,878 | 9,249 | |
10/11 |
15,000 | 15,000 | |
14 |
-7,122 | -5,751 | |
17/49 |
9,201 | 10,271 | |
42/48 |
9,201 | 10,271 | |
44 |
406 | 412 | |
440/4 |
406 | 412 | |
45 |
2,492 | 2,398 | |
450/3 |
1,084 | 1,545 | |
454/9 |
1,409 | 853 | |
47/48 |
6,302 | 7,461 | |
| Income statement | |||
9900 |
19,083 | 3,884 | |
62 |
18,560 | 7,902 | |
640/8 |
1,761 | 1,709 | |
9901 |
-1,238 | -5,728 | |
75/76B |
21 | 16 | |
75 |
21 | 16 | |
65/66B |
154 | 39 | |
65 |
154 | 39 | |
9903 |
-1,371 | -5,751 | |
9904 |
-1,371 | -5,751 | |
9905 |
-1,371 | -5,751 | |
| Appropriation of the result | |||
9906 |
-7,122 | -5,751 | |
14P |
-5,751 | - | |
| Social balance sheet | |||
9087 |
1 | - | |
Hours worked1013 |
854 | - | |
| Document | |||
The notes to these accounts have 1 item. You find them in the accounts filed with the NBB.
Source: Annual accounts 2025 at the NBB, filed on 14-07-2026.
Filings
each dot is a set of accounts, on the day it reached the National BankKey figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2025 | 2024 |
|---|---|---|---|
| -4,427 | - | ||
| 7,878 | 9,249 | ||
| 46.1% | 47.4% | ||
| 1.86 | 1.90 | ||
| 1.12 | 1.34 | ||
| 1.17 | 1.11 | ||
| -17.4% | -62.2% | ||
| -8.0% | -29.5% |
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.
Social balance sheet
| Item | 31-12-2025 |
|---|---|
| in full-time equivalents | 0.5 |
| 0.5 |
Source: social balance sheet in the 2025 annual accounts
Insights on B-OFF
The operating result for 2025 is a loss of €1,238, smaller than the loss of €5,728 in 2024.
Debt's share of the balance-sheet total rises from 52.6% to 53.9%. Equity and debt are lower.
Board & ownership
Board
1 director, since incorporationDirector (not named in the articles)
appointed by deed of 02-08-2023
term without a fixed end
Mandates through the years
1 name, the dashed line is todayBOUMAZA Smaïn
Director (not named in the articles)
Director (not named in the articles)
Board
Mandates as a list
- BOUMAZA Smaïn
- Director (not named in the articles), appointed by deed of 02-08-2023, still in office
Control
Capital
- Contribution
- €15,000
- Shares
- 100
- Contribution per share
- €150
- Equity per share
- €78.78 in 2025
- Source
- deed of 02-08-2023
Articles of association
deed of 02-08-2023 (in French)- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimited
- Statutory auditorA statutory auditor is a registered auditor who checks the annual accounts. Small companies need not have one.
- No statutory auditor
Shareholders
At incorporation
deed of 02-08-2023 ↗
- BOUMAZA Smaïn 100 shares (100%)
Network & group
No group
B-OFF has no parent and no holdings in its annual accounts. BOUMAZA Smaïn is the only director. B-OFF shares no director with another company.
Timeline
Timeline
5 events since 2023Filings
Establishments
2023202420252026
Deadline for the 2026 accounts: 31-07-2027
2026
Annual accounts 2025 filed NBBmicro format · 17 days before the deadline
Registered in the Peppol Directory Reachable for e-invoices through 0208:0804405657
2025
Annual accounts 2024 filed PDFmicro format · 29 days before the deadline
2023
IncorporationFounding capital of €15,000, 100 shares · Founder: BOUMAZA Smaïn · Appointment: BOUMAZA Smaïn (director) · published on 02-08-20234 points ▸
- Founding capital, €15,000, 100 shares
- Founder, BOUMAZA Smaïn
- Director appointment, BOUMAZA Smaïn (director (not named in the articles))
- Permanent representative, BOUMAZA Smaïn
- The deed holds 4 more points.
First establishment Doornikstraat 38, Mouscron
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
History
B-OFF was incorporated on 31 July 2023 as a private limited company by one natural person, with a starting capital of €15,000.12 BOUMAZA Smaïn is director of the company, appointed by deed of 02-08-2023.2 The company has filed 2 sets of annual accounts, the latest for financial year 2025.3
Company details
Identity
- Enterprise number
- 0804.405.657
- VAT number
- BE 0804.405.657
- Peppol ID
- 0208:0804405657
- Other Peppol ID
- 9925:BE0804405657
- Legal form
- Private limited company
- Status
- Active, normal situation
- Founded
- 31-07-2023
- Financial year
- ends on 31 December
- Peppol
- Reachable since 13-03-2026Follow this company and you will hear the next morning if it leaves the Peppol register.
- Name
- B-OFF in French
- Entity type
- Legal entity
- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimiteddeed of 02-08-2023 (in French)
Activities
NACEBEL 2025VAT activities
47279
Other retail sale of food main activity
Social security (RSZ) activities
47279
Other retail sale of food main activity
Codes under NACEBEL 2008
VAT activities
47299
Retail trade main activity
10830
Manufacture of food products
46190
Wholesale trade
47242
Retail trade
47910
Retail trade
56102
Limited-service restaurants
Social security (RSZ) activities
47299
Retail trade main activity
- PurposeThe purpose describes the activities the company may carry out under its articles.
- “Activités spécifiques; Gestion d'un patrimoine mobilier et immobilier propre; Dispositions particulières; Activités générales; Vente de thé…”deed of 02-08-2023 (in French)
33 activities
- Activités spécifiques
- Gestion d'un patrimoine mobilier et immobilier propre
- Dispositions particulières
- Activités générales
- Vente de thé au détail
- Vente sur internet
- Vente de biscuit et pâtisserie,chocolaterie,confiserie
- Vente accessoires
- Horeca
- Production de bière
- Fabrication de tisanes
- Mise à disposition de logement pour séjours de courte durée
- Commerce de détail en magasin spécialisé
- Organisation d'évènements
- Commerce de détails habillements
- Commerce de détails chaussures maroquinerie
- Commerce de détails sur éventaires et marchés
- Vente à distance sur catalogue général
- Vente à distance sur catalogue spécialisé
- Coiffure
- Esthétique soins beauté
- Activité publicité et études de marché
- Transport terrestre et transport par conduite
- Transport de voyageurs par taxis
- L' activité d' agent commercial.
- Gestion immobilière
- Lotissement
- Achat
- Vente
- Construction
- Location
- Mise en valeur de tous biens immeubles
- Opérations financières favorisant le rapport des immeubles possédés
Registered office and establishments
1 establishment| Establishment | Since | Unit number | FASFC approval |
|---|---|---|---|
| Doornikstraat 38 registered office 7700 Mouscron | 31-07-2023 | 2.347.923.404 | Restaurant Retailer of food >3 months |
Buildings and parcels at the address
- Ground area
- 197 m²
- Buildings
- 55 m²
- Volume, LiDAR
- 543 m³
- Tallest building
- 14.6 m
Buildings to scale, each on its own parcel
Parcels
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 54432C0019/00E000 | 196 m² | 1 · 55 m² | 14.6 m · 3 |
Recognitions
Food safety, FASFC
1 siteMouscron/Moeskroenunit number 2.347.923.404