BEMA
ActiveSummary
BEMA has been active since 1984 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show negative equity (-€13,706) and a net result of €41,426. Equity is growing by ~3.8% per year across the filed fiscal years. Its solvency ranks better than 17% of 18930 sector peers (fiscal year 2024). The computed 12-month bankruptcy probability is 1.5% (low).
Checked score
Score 2024
Axes · tick = 2023
Profitability100▲+54
Solvency0=
Growth78▲+46
Track record100
Bankruptcy probability, 12 months
1.5%
Low
0%0.5%1.5%4%10%≥ 25%
No credit on open account
Liquidity short (current ratio 0.67 against 0.5 in 2023; short-term debt: 129.8% and cash: 34.7% of total assets), and equity is negative.
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Signals
Five signals. The signal on the left, the evidence on the right.
−lowers risk+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 →
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
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 2024Solvency, return and age of the figures
Solvency
-34.6%
Return on assets
104.7%
Age of the figures
21 mo
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 17% of 18930 sector peers (2024).
NBB · sector comparisonPosition among 18930 sector peers
Solvency
better than 17%
← weakest
strongest →
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 03-02-2025, 178 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
178 d early
2023
5 d late
2022
on the day
2021
54 d early
2020
59 d early
2019
1 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 6 accounts on average 48 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 (1)
History
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Financials · fiscal year 2024, micro schema
Equity
-€13,706▲ 75.1%
2023 · -€55,131
Total assets
€39,572▼ 31.1%
2023 · €57,462
Net result
€41,426▲ 3,764%
2023 · €1,072
Working capital
-€17,140▲ 69.3%
2023 · -€55,784
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 56, Food and beverage service activities, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Operating result-€6,750▲ 17.8%€14,468€1,319▼ 90.9%€1,935▲ 46.7%€42,426▲ 2,093%
Net result-€7,637within the sector's middle half▲ 19.8%€13,541within the sector's middle half€441within the sector's middle half▼ 96.7%€1,072within the sector's middle half▲ 143%€41,426above the sector's middle half▲ 3,764%
Equity-€70,185below the sector's middle half▼ 12.2%-€56,644below the sector's middle half▲ 19.3%-€56,203below the sector's middle half▲ 0.8%-€55,131below the sector's middle half▲ 1.9%-€13,706below the sector's middle half▲ 75.1%
Total assets€22,307below the sector's middle half▼ 11.2%€26,605below the sector's middle half▲ 19.3%€21,897below the sector's middle half▼ 17.7%€57,462within the sector's middle half▲ 162%€39,572below the sector's middle half▼ 31.1%
Debt€92,491▲ 5.5%€83,249▼ 10.0%€78,100▼ 6.2%€112,593▲ 44.2%€53,278▼ 52.7%
Working capital-€78,425▼ 20.4%-€60,758▲ 22.5%-€57,179▲ 5.9%-€55,784▲ 2.4%-€17,140▲ 69.3%
Solvency-314.6%below the sector's middle half▼ 65.7pp-212.9%below the sector's middle half▲ 101.7pp-256.7%below the sector's middle half▼ 43.8pp-95.9%below the sector's middle half▲ 160.7pp-34.6%below the sector's middle half▲ 61.3pp
above
within
below
the middle half (P25 to P75) of NACE 56, Food and beverage service activities, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
After the dip in 2022 the operating result has climbed two years in a row; 2024 is 2,093% above 2023 and is the highest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €39,572
Fixed assets
€5,365 ▲ 649%
Current assets
€34,208 ▼ 39.7%
Key figures and ratios
EBITDA
€42,948▲
2023 · €2,258
Cash flow
€41,948▲
2023 · €1,395
Current ratio
0.67▲
2023 · 0.50
Quick ratio
0.53▲
2023 · 0.45
Debt to equity
-3.89▼
2023 · -2.04
ROA
104.7%▲
2023 · 1.9%
Interest coverage
45.76▲
2023 · 2.99
Debt ≤ 1 year
€51,348▼
2023 · €112,529
Debt > 1 year
€1,930
Income taxes
€130▲
2023 · €123
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 3,798 companies that looked in July 2024 the way this one looks now, 2.5% went bankrupt within 24 months and 91% are still going.
- Micro
- 20 years or older
- negative equity
- a profit of 5% of the balance sheet or more
2.5%
went bankrupt
5.3%
stopped otherwise
91%
still going
A further 0.8% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 1.5% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,662 companies of July 2024 its group's bankruptcy share. Expected: 1.5%; actually bankrupt within 24 months: 1.6%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.4% |
| 3 | 0.5% | 0.5% |
| 4 | 0.6% | 0.7% |
| 5 | 0.8% | 0.9% |
| 6 | 1.2% | 1.3% |
| 7 | 1.5% | 1.7% |
| 8 | 1.7% | 1.7% |
| 9 | 2.7% | 2.8% |
| 10 | 5.3% | 5.7% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 75% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 3,798 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €4,733 | €4,316 | €3,602 | €323 | €522 | ▲ 61.5% |
| Other operating charges640/8 | - | €519 | €593 | €800 | €1,395 | ▲ 74.3% |
| Non-recurring operating charges66A | - | €650 | - | - | - | - |
| Gross operating margin9900 | -€1,505 | €19,954 | €5,513 | €3,058 | €44,343 | ▲ 1,350% |
| Operating profit (loss)9901 | -€6,750 | €14,468 | €1,319 | €1,935 | €42,426 | ▲ 2,093% |
| Financial income75/76B | - | - | €21 | €17 | €69 | ▲ 312% |
| Recurring financial income75 | €14 | - | €21 | €17 | €69 | ▲ 312% |
| Financial charges65/66B | - | €818 | €787 | €756 | €939 | ▲ 24.1% |
| Recurring financial charges65 | €785 | €818 | €787 | €756 | €939 | ▲ 24.1% |
| Profit (loss) for the period before taxes9903 | -€7,520 | €13,650 | €553 | €1,195 | €41,556 | ▲ 3,377% |
| Income taxes67/77 | €116 | €110 | €112 | €123 | €130 | ▲ 5.7% |
| Profit (loss) for the period9904 | -€7,637 | €13,541 | €441 | €1,072 | €41,426 | ▲ 3,764% |
| Profit (loss) for the period to be appropriated9905 | -€7,637 | €13,541 | €441 | €1,072 | €41,426 | ▲ 3,764% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €22,307 | €26,605 | €21,897 | €57,462 | €39,572 | ▼ 31.1% |
| Fixed assets21/28 | €8,456 | €4,184 | €1,040 | €716 | €5,365 | ▲ 649% |
| Tangible fixed assets22/27 | €8,276 | €4,004 | €860 | €536 | €5,185 | ▲ 866% |
| Plant, machinery and equipment23 | - | €3,672 | €860 | €536 | €4,520 | ▲ 743% |
| Furniture and vehicles24 | - | €332 | - | - | €664 | - |
| Financial fixed assets28 | €180 | €180 | €180 | €180 | €180 | = |
| Current assets29/58 | €13,851 | €22,421 | €20,857 | €56,745 | €34,208 | ▼ 39.7% |
| Stocks and contracts in progress3 | €4,236 | €5,697 | €7,727 | €6,606 | €6,848 | ▲ 3.7% |
| Stocks30/36 | - | €5,697 | €7,727 | €6,606 | €6,848 | ▲ 3.7% |
| Amounts receivable within one year40/41 | €2,528 | €2,465 | €2,199 | €8,120 | €8,470 | ▲ 4.3% |
| Trade receivables40 | - | €337 | €1,023 | €1,254 | €1,436 | ▲ 14.5% |
| Other amounts receivable41 | - | €2,128 | €1,176 | €6,866 | €7,035 | ▲ 2.5% |
| Current investments50/53 | €1,307 | €3,747 | €4,793 | €1,330 | €4,715 | ▲ 255% |
| Cash at bank and in hand54/58 | €4,726 | €9,897 | €5,318 | €4,469 | €13,728 | ▲ 207% |
| Deferred charges and accrued income490/1 | - | €615 | €821 | €36,220 | €446 | ▼ 98.8% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €22,307 | €26,605 | €21,897 | €57,462 | €39,572 | ▼ 31.1% |
| Equity10/15 | -€70,185 | -€56,644 | -€56,203 | -€55,131 | -€13,706 | ▲ 75.1% |
| Contributions10/11 | - | €18,592 | €18,592 | €18,592 | €18,592 | = |
| Reserves13 | €1,859 | €1,859 | €1,859 | €1,859 | €1,859 | = |
| Non-distributable reserves130/1 | - | €1,859 | €1,859 | - | - | - |
| Reserves not available under the articles1311 | - | €1,859 | €1,859 | - | - | - |
| Distributable reserves133 | - | - | - | €1,859 | €1,859 | = |
| Profit (loss) carried forward14 | -€90,636 | -€77,095 | -€76,655 | -€75,583 | -€34,157 | ▲ 54.8% |
| Amounts payable17/49 | €92,491 | €83,249 | €78,100 | €112,593 | €53,278 | ▼ 52.7% |
| Amounts payable after more than one year17 | - | - | - | - | €1,930 | - |
| Financial debts170/4 | - | - | - | - | €1,930 | - |
| Amounts payable within one year42/48 | €92,276 | €83,179 | €78,037 | €112,529 | €51,348 | ▼ 54.4% |
| Current portion of amounts payable after more than one year42 | - | - | - | - | €966 | - |
| Trade debts44 | €9,094 | €10,890 | €9,745 | €47,583 | €11,572 | ▼ 75.7% |
| Suppliers440/4 | - | €10,890 | €9,745 | €11,450 | €11,572 | ▲ 1.1% |
| Bills of exchange payable441 | - | - | - | €36,132 | - | - |
| Taxes, remuneration and social security45 | - | €10 | - | - | - | - |
| Taxes450/3 | - | €10 | - | - | - | - |
| Other amounts payable47/48 | - | €72,279 | €68,291 | €64,947 | €38,809 | ▼ 40.2% |
| Accrued charges and deferred income492/3 | - | €70 | €64 | €64 | €0 | ▼ 100% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€7,637 | €13,541 | €441 | €1,072 | €41,426 | ▲ 3,764% |
| + Depreciation and write-downs630 | €4,733 | €4,316 | €3,602 | €323 | €522 | ▲ 61.5% |
| Operating cash flow (approximation) | -€2,904 | €17,857 | €4,043 | €1,395 | €41,948 | ▲ 2,907% |
| Investment in fixed assets (approximation) | - | -€45 | -€457 | €0 | -€5,170 | - |
| Change in cash | - | €5,171 | -€4,580 | -€848 | €9,259 | ▲ 1,191% |
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
2025
03-02
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial
Highest result since 2018net €41,426 ▲3,764%
Operating result €42,426, net result €41,426, both a record.
05-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 5 days late
2023
31-07
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
07-06
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial
Back to profitnet €13,541
Net result €13,541 after 2 loss-making years.
02-06
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
30-07
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
31-12
Financial
Weakest financial yearnet -€9,523
Net result drops to -€9,523, the lowest in the series; recovery starts the following year.
28-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 28 days late
2018
21-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 21 days late
2017
12-07
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema
2016
04-07
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
2 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Tielt-Winge · 1 establishment unit since 1994
Ground area
4.7 ha
Building footprint
7,629 m²
Volume, LiDAR
1,345 m³
2 parcels, Flanders · tallest building 10.4 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
Diestse steenweg 53, 3200 Aarschot
since 19942.024.119.388
2 parcels
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 24001B0325/00Z005indicative | Flanders | 4.4 ha | 1 · 7,418 m² | - |
| 24044C0135/00E000 | Flanders | 3,304 m² | 1 · 211 m² | 10.4 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
1 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Recognitions · licences · registrations
Food safety, FASFC
1 siteAarschot2.024.119.388
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This company's figures show no positive equity and no headcount, so a size comparison is not possible. These companies share only the sector and the region. Of 21,859 companies in sector 56112 we hold annual accounts for 9,782. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded16-01-1984
Fiscal year end31-12
Activities, NACEBEL 2025
56112Limited-service restaurants, excluding mobile food services
77320Rental and leasing activities
E-invoicing
Reachable via Peppol
Peppol ID
0208:0425368556
Also
9925:BE0425368556
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.