BEPAT
ActiveSummary
BEPAT has been active since 1999 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €64,287 and a net result of €744. Equity remains stable across the filed fiscal years (±1.2% per year). Its solvency ranks better than 84% of 1763 sector peers (fiscal year 2024). The computed 12-month bankruptcy probability is 1.5% (low).
Checked score
Score 2024
Axes · tick = 2022
Profitability39▲+39
Solvency86▼-9
Growth55▼-13
Track record100
Bankruptcy probability, 12 months
1.5%
Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €3,500 at 30 days only on tighter terms
Liquidity ample (current ratio 2.54 against 3.36 in 2022; short-term debt: 39.3% and cash: 18.2% of total assets), and 39.3% of the assets are financed with debt.
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Signals
Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk
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
60.7%
Return on assets
0.7%
Age of the figures
21 mo
raises risk · Filed more than 90 days late
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 07-11-2025, 99 days past the deadline. Measured on financial year 2023: companies more than 90 days late are in an abnormal legal state today in 5.61% of cases, against 1.66% across all filers.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
99 d late
2022
288 d late
2021
655 d late
2020
1020 d late
2017
42 d late
2016
407 d late
← 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 419 days after 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, full schema
Turnover
€142,715▲ 69.4%
2022 · €84,266
EBIT margin
6.4%▲ 25.3pp
2022 · -18.9%
Net result
€744
2022 · -€20,099
Working capital
€64,287▼ 4.6%
2022 · €67,353
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
Line2020202120222024
Turnover€58,612-€67,329▲ 14.9%€84,266▲ 25.2%€142,715-
Operating result€17,681-€26,613▲ 50.5%-€15,914€9,171-
Net result€11,771-€22,995▲ 95.3%-€20,099€744-
EBIT margin30.2%-39.5%▲ 9.4pp-18.9%▼ 58.4pp6.4%-
Equity€64,457-€87,453▲ 35.7%€67,353▼ 23.0%€64,287-
Total assets€118,321-€128,145▲ 8.3%€95,859▼ 25.2%€105,994-
Debt€53,864-€40,692▼ 24.5%€28,506▼ 29.9%€41,708-
Working capital€63,450-€88,854▲ 40.0%€67,353▼ 24.2%€64,287-
Staff (FTE)1-
Result per fiscal year
Operating resultNet result
The operating result is €9,171 in 2024, compared with -€15,914 in 2022. Comparable figures for the intervening years are unavailable.
Balance-sheet composition
2024 in colour, 2022 as the grey bar beneath
Equity and liabilities €105,994
Equity
€64,287 ▼ 4.6%
Debt
€41,708 ▲ 46.3%
Debt's share of the balance-sheet total rises from 29.7% to 39.3%. Equity is lower and debt is higher.
Key figures and ratios
Current ratio
2.54▼
2022 · 3.36
Quick ratio
2.49▼
2022 · 3.29
Debt to equity
0.65▲
2022 · 0.42
ROE
1.2%▲
2022 · -29.8%
ROA
0.7%▲
2022 · -21.0%
Debt ≤ 1 year
€41,708▲
2022 · €28,506
Income taxes
€128▼
2022 · €3,275
Staff costs
€25,920▲
2022 · €13,293
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 16,986 companies that looked in July 2024 the way this one looks now, 0.5% went bankrupt within 24 months and 94% are still going.
- Micro
- 20 years or older
- solvency 30% or more
- a profit under 5% of the balance sheet
0.5%
went bankrupt
4.9%
stopped otherwise
94%
still going
A further 0.3% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a higher bankruptcy probability: 1.5% over twelve months. The score reads more about this company than the group's four characteristics; both figures are right about what they measure.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,058 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% | 1.6% |
| 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 74% 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 16,986 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 | 2024 | Change |
|---|---|---|---|---|---|
| Turnover70 | €58,612 | €67,329 | €84,266 | €142,715 | - |
| Non-recurring operating income76A | €13,500 | €15,000 | - | - | - |
| Goods, raw materials, services and sundry goods60/61 | €47,934 | €45,350 | €86,137 | - | - |
| Remuneration, social security and pensions62 | €5,565 | €9,989 | €13,293 | €25,920 | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €2,409 | €2,409 | €2,149 | - | - |
| Other operating charges640/8 | €1,511 | €965 | €2,865 | €3,318 | - |
| Gross operating margin9900 | €27,166 | €39,976 | €2,392 | €38,409 | - |
| Operating profit (loss)9901 | €17,681 | €26,613 | -€15,914 | €9,171 | - |
| Financial income75/76B | €65 | - | - | - | - |
| Recurring financial income75 | €65 | - | - | - | - |
| Financial charges65/66B | €1,458 | €1,300 | €910 | €8,299 | - |
| Recurring financial charges65 | €1,458 | €1,300 | €910 | €8,299 | - |
| Profit (loss) for the period before taxes9903 | €16,288 | €25,313 | -€16,824 | €872 | - |
| Income taxes67/77 | €4,517 | €2,318 | €3,275 | €128 | - |
| Profit (loss) for the period9904 | €11,771 | €22,995 | -€20,099 | €744 | - |
| Profit (loss) for the period to be appropriated9905 | €11,771 | €22,995 | -€20,099 | €744 | - |
| Line | 2020 | 2021 | 2022 | 2024 | Change |
|---|---|---|---|---|---|
| Assets | |||||
| Total assets20/58 | €118,321 | €128,145 | €95,859 | €105,994 | - |
| Fixed assets21/28 | €4,558 | €2,149 | - | - | - |
| Tangible fixed assets22/27 | €4,558 | €2,149 | - | - | - |
| Plant, machinery and equipment23 | €260 | - | - | - | - |
| Furniture and vehicles24 | €4,298 | €2,149 | - | - | - |
| Current assets29/58 | €113,763 | €125,996 | €95,859 | €105,994 | - |
| Stocks and contracts in progress3 | €2,200 | €2,200 | €2,200 | €2,200 | - |
| Stocks30/36 | €2,200 | €2,200 | €2,200 | €2,200 | - |
| Amounts receivable within one year40/41 | €96,670 | €105,153 | €86,917 | €84,274 | - |
| Trade receivables40 | - | €2,553 | - | - | - |
| Other amounts receivable41 | €96,670 | €102,601 | €86,917 | €84,274 | - |
| Cash at bank and in hand54/58 | €13,980 | €18,643 | €6,136 | €19,263 | - |
| Deferred charges and accrued income490/1 | €913 | - | €607 | €257 | - |
| Equity and liabilities | |||||
| Total equity and liabilities10/49 | €118,321 | €128,145 | €95,859 | €105,994 | - |
| Equity10/15 | €64,457 | €87,453 | €67,353 | €64,287 | - |
| Contributions10/11 | €18,600 | €18,600 | €20,460 | €20,460 | - |
| Reserves13 | €1,860 | €1,860 | - | - | - |
| Non-distributable reserves130/1 | €1,860 | €1,860 | - | - | - |
| Other1319 | €1,860 | €1,860 | - | - | - |
| Profit (loss) carried forward14 | €43,997 | €66,993 | €46,893 | €43,827 | - |
| Amounts payable17/49 | €53,864 | €40,692 | €28,506 | €41,708 | - |
| Amounts payable within one year42/48 | €50,314 | €37,142 | €28,506 | €41,708 | - |
| Trade debts44 | €34,669 | €22,143 | €16,783 | €19,126 | - |
| Suppliers440/4 | €34,669 | €22,143 | €16,783 | €19,126 | - |
| Taxes, remuneration and social security45 | €15,644 | €14,999 | €11,723 | €22,582 | - |
| Taxes450/3 | €15,238 | €11,069 | €9,167 | €19,393 | - |
| Remuneration and social security454/9 | €406 | €3,930 | €2,556 | €3,188 | - |
| Accrued charges and deferred income492/3 | €3,550 | €3,550 | - | - | - |
| Line | 2020 | 2021 | 2022 | 2024 | Change |
|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €11,771 | €22,995 | -€20,099 | €744 | - |
| + Depreciation and write-downs630 | €2,409 | €2,409 | €2,149 | - | - |
| Operating cash flow (approximation) | €14,180 | €25,404 | -€17,951 | €744 | - |
| Investment in fixed assets (approximation) | - | €0 | - | - | - |
| Change in cash | - | €4,663 | -€12,507 | - | - |
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
07-11
NBB filing
Annual accounts filed
fiscal year 2024 · full schema · 99 days late
2024
31-12
Financial
Back to profitnet €744
Net result €744 after one loss-making year.
16-05
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 655 days late
16-05
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 1020 days late
14-05
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 288 days late
2022
31-12
Financial
Weakest financial yearnet -€20,099
Net result drops to -€20,099, the lowest in the series; recovery starts the following year.
2021
31-12
Financial
Highest result since 2020net €22,995 ▲95.3%
Operating result €26,613, net result €22,995, both a record.
2018
11-09
NBB filing
Annual accounts filed
fiscal year 2017 · full schema · 42 days late
11-09
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 407 days late
2017
03-03
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 215 days late
2015
01-12
NBB filing
Annual accounts filed
fiscal year 2014 · full schema · 123 days late
2014
01-10
NBB filing
Annual accounts filed
fiscal year 2013 · full schema · 62 days late
2013
30-10
NBB filing
Annual accounts filed
fiscal year 2012 · full schema · 91 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 1 act read
About the unread acts
We know of 1 Belgian State Gazette act for this company. It has not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
1 act for this company is 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, Namur · 1 establishment unit since 1999
Ground area
71 m²
Building footprint
75 m²
Parcel 92094A0191/00W013, Wallonia. Linked by address, not a title deed.
1 establishment unit
L'HEURE DE TABLE
since 19992.092.768.070
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 92094A0191/00W013 | Wallonia | 71 m² | 1 · 75 m² | - |
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.
Recognitions · licences · registrations
Food safety, FASFC
1 siteNamur2.092.768.070
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Of 21,859 companies in sector 56112 we hold annual accounts for 9,779. 8,237 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 (pre-2019)
Founded12-10-1999
Fiscal year end31-12
Activities, NACEBEL 2025
56111Full-service restaurants
56112Limited-service restaurants, excluding mobile food services
56210Event catering
E-invoicing
Reachable via Peppol
Peppol ID
0208:0467040647
Registered
27-01-2026
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.