BART PROOT
ActiveFrom the official registers: KBO 17 annual accounts at the National Bank publications in the Belgian Official Gazette
Summary
BART PROOT has been active since 2009 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €106,555 and a net result of €12,179. Equity has been stable since 2018 (±0.4% per year). The computed 12-month bankruptcy probability is below 0.1% (very low).
Overview
Overview
Official details
KBO- Status
- Active since 07-01-2009 Normal situation
- Activity
- “Kinesitherapie,orthopedische geneeskunde volgens Cyriax,psychomotoriek,sportrevalidatie,taping,relaxatie,medische trainingstherapie,elektrotherapie,lasertherapie,pressotherapie,ademhalingskinesitherapie,acupunctuur,auriculomedicinae pedicure en esthetiek,de verkoop van alle kinesitherapeutische producten en…” (deed in Dutch)From the articles, 7 activitiesNo NACE code in the KBO yet
- Establishment unit
- 2.237.072.101 8800 Roeselare, since 07-01-2009
- Financial year end
- 31 December
- Peppol
- Not found in the Peppol Directory
Financial position
- Bankruptcy probabilitywithin 12 months
- < 0.1%
- Gross margin
- €33,101
- ▲ 6.9%
- Turnover
- ≈ €120,000
- estimated
- Profit
- €12,179
- ▲ 11.1%
- Equity
- €106,555
- ▼ 5.6%
- Total assets
- €150,471
- ▼ 2.0%
Score breakdownraises riskNo main activity registeredlowers riskSize: total assets €150,471Liquidity: current ratio 2.74, cash €95,351Equity €106,555 (70.8% of total assets)Show the evidence
Checked score
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
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 (no NACE code, micro). It does better than 59% of them on solvency, 81% on liquidity, 62% on profitability and 30% on growth.
The bankruptcy probability was computed on 31-10-2026 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.
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).
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The scores and ratios are Checked's own calculations, not a credit decision.
Signals
The company filed its last 7 accounts on average 39 days before the deadline. The Belgian median for financial year 2024 was 4 days before the deadline, and 38% of all filings were late.
Searched, nothing found (2)
Financials
Financials · financial year 2025, abbreviated format
Annual accounts 2025 filed on 23-06-2026 at the NBB all 17 filings
2021 to 2025, 5 financial years 2018 to 2025, 8 financial years
The operating result for 2025 is 7% higher than in 2024. It is a recovery after the fall in 2024.
Turnover is what the company sold, the result is what was left of it. A loss stands below the zero line.
Assets, equity and debt per financial year.
Above zero, the company can pay its short-term debts with what it holds in the short term.
Use the arrow keys on the chart for the figures per year.
Companies with the same profile, two years later
Historical observationIn July 2024, 34,693 companies had the same profile as BART PROOT has now. Two years later, 0.7% had gone bankrupt and 95.3% were still going.
- Micro
- 10 to 20 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
That fits the bankruptcy probability of BART PROOT itself: < 0.1% within 12 months.
Test of the method
The method was tested on the 497,445 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 34,693 companies, not a prediction for BART PROOT. 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.
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €1 | - | - | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €23,439 | €15,516 | €13,746 | €9,199 | €8,970 | €7,885 | €7,606 | €8,322 | ▲ 9.4% |
| Other operating charges640/8 | - | - | - | €1,399 | €1,414 | €1,539 | €1,800 | €1,784 | ▼ 0.9% |
| Non-recurring operating charges66A | - | - | - | €1,030 | - | - | - | - | - |
| Gross operating margin9900 | €44,739 | €52,479 | €37,182 | €44,507 | €43,602 | €41,984 | €30,975 | €33,101 | ▲ 6.9% |
| Operating profit (loss)9901 | €18,107 | €35,590 | €22,044 | €32,879 | €33,219 | €32,559 | €21,569 | €22,995 | ▲ 6.6% |
| Financial income75/76B | - | - | - | €3 | €3 | - | - | - | - |
| Recurring financial income75 | - | - | €1 | €3 | €3 | - | - | - | - |
| Financial charges65/66B | - | - | - | €1,937 | €1,767 | €2,375 | €2,340 | €2,503 | ▲ 7.0% |
| Recurring financial charges65 | €1,910 | €2,003 | €1,519 | €1,937 | €1,767 | €2,375 | €2,340 | €2,503 | ▲ 7.0% |
| Profit (loss) for the period before taxes9903 | €16,197 | €33,587 | €20,525 | €30,946 | €31,455 | €30,184 | €19,229 | €20,492 | ▲ 6.6% |
| Income taxes67/77 | €7,991 | €15,028 | €7,594 | €11,824 | €12,336 | €12,199 | €8,271 | €8,313 | ▲ 0.5% |
| Profit (loss) for the period9904 | €8,205 | €18,559 | €12,931 | €19,122 | €19,120 | €17,985 | €10,958 | €12,179 | ▲ 11.1% |
| Profit (loss) for the period to be appropriated9905 | €8,205 | €18,559 | €12,931 | €19,122 | €19,120 | €17,985 | €10,958 | €12,179 | ▲ 11.1% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €132,509 | €164,187 | €167,303 | €152,838 | €153,961 | €154,890 | €153,507 | €150,471 | ▼ 2.0% |
| Fixed assets21/28 | €34,248 | €58,283 | €58,240 | €52,327 | €45,361 | €37,476 | €40,570 | €41,287 | ▲ 1.8% |
| Tangible fixed assets22/27 | €34,248 | €58,283 | €58,240 | €52,327 | €45,361 | €37,476 | €40,570 | €41,287 | ▲ 1.8% |
| Land and buildings22 | - | - | - | €41,913 | €36,991 | €32,825 | €29,203 | €25,828 | ▼ 11.6% |
| Plant, machinery and equipment23 | - | - | - | €8,426 | €5,989 | €3,552 | €10,934 | €8,628 | ▼ 21.1% |
| Furniture and vehicles24 | - | - | - | €1,988 | €2,381 | €1,100 | €432 | €6,831 | ▲ 16× |
| Current assets29/58 | €98,261 | €105,904 | €109,063 | €100,511 | €108,600 | €117,414 | €112,938 | €109,184 | ▼ 3.3% |
| Amounts receivable within one year40/41 | €5,343 | €894 | €2,809 | €7,620 | €4,560 | €7,653 | €5,103 | €13,833 | ▲ 171% |
| Trade receivables40 | - | - | - | €7,620 | €4,560 | €7,653 | €2,874 | €13,833 | ▲ 381% |
| Other amounts receivable41 | - | - | - | - | - | - | €2,229 | - | - |
| Cash at bank and in hand54/58 | €92,918 | €104,686 | €106,254 | €92,567 | €104,040 | €109,760 | €107,834 | €95,351 | ▼ 11.6% |
| Deferred charges and accrued income490/1 | - | - | - | €324 | - | - | - | - | - |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €132,509 | €164,187 | €167,303 | €152,838 | €153,961 | €154,890 | €153,507 | €150,471 | ▼ 2.0% |
| Equity10/15 | €97,413 | €115,972 | €110,727 | €90,612 | €98,789 | €110,182 | €112,935 | €106,555 | ▼ 5.6% |
| Contributions10/11 | €12,400 | €12,400 | - | €12,400 | €12,400 | €12,400 | €12,400 | €12,400 | = |
| Contributions outside capital11 | - | - | - | €12,400 | €12,400 | €12,400 | €12,400 | €12,400 | = |
| Other1109/19 | - | - | - | €12,400 | €12,400 | €12,400 | €12,400 | €12,400 | = |
| Reserves13 | €85,013 | €103,572 | €98,327 | €78,212 | €86,389 | €97,782 | €100,535 | €94,155 | ▼ 6.3% |
| Non-distributable reserves130/1 | - | - | - | €1,860 | €1,860 | - | - | - | - |
| Reserves not available under the articles1311 | - | - | - | €1,860 | €1,860 | - | - | - | - |
| Distributable reserves133 | - | - | - | €76,352 | €84,529 | €97,782 | €100,535 | €94,155 | ▼ 6.3% |
| Amounts payable17/49 | €35,097 | €48,216 | €56,577 | €62,226 | €55,172 | €44,708 | €40,572 | €43,916 | ▲ 8.2% |
| Amounts payable within one year42/48 | €31,542 | €44,661 | €53,022 | €58,669 | €51,109 | €40,644 | €36,507 | €39,814 | ▲ 9.1% |
| Trade debts44 | €87 | - | €1,423 | €1,923 | €167 | €115 | €518 | - | - |
| Suppliers440/4 | - | - | - | €1,923 | €167 | €115 | €518 | - | - |
| Taxes, remuneration and social security45 | - | - | - | €5,988 | €10,402 | €9,675 | €6,637 | €2,776 | ▼ 58.2% |
| Taxes450/3 | - | - | - | €5,988 | €9,178 | €9,675 | €5,387 | €1,526 | ▼ 71.7% |
| Remuneration and social security454/9 | - | - | - | - | €1,224 | - | €1,250 | €1,250 | = |
| Other amounts payable47/48 | - | - | - | €50,757 | €40,540 | €30,854 | €29,351 | €37,037 | ▲ 26.2% |
| Accrued charges and deferred income492/3 | - | - | - | €3,557 | €4,064 | €4,064 | €4,066 | €4,102 | ▲ 0.9% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €8,205 | €18,559 | €12,931 | €19,122 | €19,120 | €17,985 | €10,958 | €12,179 | ▲ 11.1% |
| + Depreciation and write-downs630 | €23,439 | €15,516 | €13,746 | €9,199 | €8,970 | €7,885 | €7,606 | €8,322 | ▲ 9.4% |
| Operating cash flow (approximation) | €31,644 | €34,075 | €26,676 | €28,321 | €28,089 | €25,871 | €18,565 | €20,501 | ▲ 10.4% |
| Investment in fixed assets (approximation) | - | -€39,551 | -€13,703 | -€3,286 | -€2,004 | €0 | -€10,700 | -€9,039 | ▲ 15.5% |
| Change in cash | - | €11,768 | €1,568 | -€13,687 | €11,473 | €5,721 | -€1,926 | -€12,484 | ▼ 548% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Latest 10 of 17 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | abbreviated format | 23-06-2026 | 2026-00230392 | NBB |
| 31-12-2024 | micro format | 21-06-2025 | 2025-00172250 | |
| 31-12-2023 | micro format | 28-06-2024 | 2024-00191070 | |
| 31-12-2022 | micro format | 18-06-2023 | 2023-00141211 | |
| 31-12-2021 | micro format | 18-06-2022 | 2022-20078986 | |
| 31-12-2020 | micro format | 23-06-2021 | 2021-23700216 | |
| 31-12-2019 | micro format | 20-06-2020 | 2020-19000330 | |
| 31-12-2018 | micro format | 15-06-2019 | 2019-18900141 | |
| 31-12-2017 | micro format | 16-06-2018 | 2018-19300301 | |
| 31-12-2016 | micro format | 18-06-2017 | 2017-18300387 |
Board & ownership
Directors
Owners and capital
Capital transactions
- 28-12-2023 Converted to unavailable equity
Mandate history
- Board
- began earlier
- end not dated
| Name | Functions and periods |
|---|---|
| PROOT Bart Marcel |
|
| Christa DESMET |
|
Articles of association
- Board ruleThese rules set how the board is made up, meets and takes decisions.
- “Algemene vergadering kan mandaat steeds beëindigen wegens wettige reden zonder opzeggingstermijn of vertrekvergoeding, één of meer”
Articles of association, deed of 28-12-2023 (in Dutch)
Network & group
BART PROOT shares no director with another company.
Connections & network
1 current directorThe network starts from the directors of BART PROOT. Every other company they run is a node.
Timeline
Acts, filings and financial milestones
28-12
Gazette deed
Resignations: PROOT Bart Marcel (statutory director) and Christa DESMET (director)Reappointments: PROOT Bart Marcel (statutory director) and Christa DESMET (director) · Amendment of the articles · Capital conversion12 points ▸
- General meeting, 22-12-2023
- Other provision, “aanwezigheid aandelen, alle aandelen aanwezig” (deed in Dutch)
- Amendment of the articles, mentioned 2 times in the deed
- Capital conversion, “opheffing statutair onbeschikbare eigen vermogensrekening en beschikbaarstelling voor uitkering, TWEEDE BESLUIT” (deed in Dutch)
- Director resignation, PROOT Bart Marcel (statutory director)
- Director reappointment, PROOT Bart Marcel (statutory director), mentioned 2 times in the deed
- Director resignation, Christa DESMET (director (not named in the articles))
- Director reappointment, Christa DESMET (director (not named in the articles))
- Other provision, “uitoefening van hun mandaat, kwijting ontslagnemende zaakvoerders” (deed in Dutch)
- Capital
- Registered office clause, “8800 Roeselare, Oude Zilverbergstraat 51” (deed in Dutch)
- Other provision, WEBSITE
Sources:Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Register details
Identity
KBO recordRegistered office and establishments
Activities
7 activities
- Kinesitherapie,orthopedische geneeskunde volgens Cyriax,psychomotoriek,sportrevalidatie,taping,relaxatie,medische trainingstherapie,elektrotherapie,lasertherapie,pressotherapie,ademhalingskinesitherapie,acupunctuur,auriculomedicinae pedicure en esthetiek,de verkoop van alle kinesitherapeutische producten en toebehoren
- De uitbating van sauno,whirlpool en fintess
- Opstellen en begeleiding van trainingsschema’s,afnemen en analyseren inspanningsproeven,algemene begeleiding van sportmensen(vrije tijd en/of beroepsbeoefenaars)
- De aankoop,de verkoop,het verkavelen,het doen bouwen,het doen verbouwen,het huren,het verhuren,de leasing,het beheren,het inrichten en het uitbaten van onroerende goederen voor eigen rekening en/of voor rekening van derden
- De aankoop,de verkoop,de ruiling,de oprichting,de te geldemaking,de uitbating,verpachting van alle bebouwde en onbebouwde onroerende goederen in oprichting,of in de staat van afwerking en in het algemeen alle onroerende bewerkingen,zowel in België als in het buitenland,voor haar rekening of voor rekening van derden,of nog in samenwerking met deze laatsten
- Het beheer,de instandhouding en uitbreiding van haar onroerend patrimonium met inbegrip van alle handelingen die van aard zijn de opbrengst van onroerende goederen te bevorderen,zoals het onderhoud,de ontwikkeling en de verfraaiing van deze goederen,evenals het beheer van haar roerende patrimonium en alles wat hiermee in verband staat
- Het stimuleren,de planning en coördinatie van de ontwikkeling van de vennootschappen en ondernemingen,waarin ze een participatie aanhoudt;het deelnemen aan hun beheer,bestuur en toezicht,alsmede het verlenen van technische,administratieve en financiële bijstand aan deze vennootschappen en ondernemingen
Invoicing and payment
Financial year and general meeting
Accounts at the NBBSites & property
1 establishment unit
Buildings and parcels at the address
1 parcel
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 36302B1517/00D000 | Flanders | 1,283 m² | 1 · 241 m² | 8.9 m · 1 |