Comerç 34
ActiveSummary
The computed 12-month bankruptcy probability of Comerç 34 is 2.6% (moderate). The 2024 annual accounts show negative equity (-€92,647) and a net result of -€5,295. Equity is shrinking by ~6% per year across the filed fiscal years. The company has been active since 1994 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Score 2024
Axes · tick = 2023
Profitability0=
Solvency0=
Growth58=
Track record100
Bankruptcy probability, 12 months
2.6%
Moderate
0%0.5%1.5%4%10%≥ 25%
No credit on open account
Liquidity ample (current ratio 2.95 against 3.1 in 2023; short-term debt: 33.9% and cash: 4.2% of total assets), but equity is negative.
Credit check for your own amount and term
Show the recommended maximum : and see how the verdict changes with amount, term and advance.
Signals
Four 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 →
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
-460.2%
Return on assets
-26.3%
Age of the figures
21 mo
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
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 17-06-2026, 44 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
44 d early
2024
6 d late
2023
29 d late
2022
16 d late
2021
16 d late
2020
23 d late
2019
87 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 19 days after the deadline; the sector median for financial year 2024 is 6 days after the deadline, and 53% 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. Usually files around 16 August (4 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
29-09-2026 today31-12-2026 close31-07-2027 deadline
History
Go further with this company
How much credit can you give this customer, and on what term?Credit check What should you check before you do business with this company?Supplier due diligence Can you accept this company as a client under the anti-money-laundering law?AML client file Which of your other customers can you e-invoice via Peppol?Peppol check How does this company compare with its sector?Sector benchmark What changed in the latest annual accounts?What changed
Is this your company? See how customers and banks see it.
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2024, micro schema
Equity
-€92,647▼ 6.1%
2023 · -€87,352
Total assets
€20,133▼ 26.7%
2023 · €27,456
Net result
-€5,295▲ 22.7%
2023 · -€6,852
Working capital
€13,306▼ 28.5%
2023 · €18,601
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-€18,462▲ 56.2%€19,599-€2,224-€6,798▼ 206%-€5,130▲ 24.5%
Net result-€18,631below the sector's middle half▲ 60.8%€19,859within the sector's middle half-€2,299within the sector's middle half-€6,852within the sector's middle half▼ 198%-€5,295below the sector's middle half▲ 22.7%
Equity-€98,060below the sector's middle half▼ 23.5%-€78,201below the sector's middle half▲ 20.3%-€80,500below the sector's middle half▼ 2.9%-€87,352below the sector's middle half▼ 8.5%-€92,647below the sector's middle half▼ 6.1%
Total assets€59,736within the sector's middle half▼ 21.4%€74,176within the sector's middle half▲ 24.2%€39,591below the sector's middle half▼ 46.6%€27,456below the sector's middle half▼ 30.6%€20,133below the sector's middle half▼ 26.7%
Debt€157,796▲ 1.5%€152,377▼ 3.4%€120,091▼ 21.2%€114,808▼ 4.4%€112,780▼ 1.8%
Working capital-€141,190below the sector's middle half▼ 48.2%-€735within the sector's middle half▲ 99.5%€32,500within the sector's middle half€18,601within the sector's middle half▼ 42.8%€13,306within the sector's middle half▼ 28.5%
Solvency-164.2%below the sector's middle half▼ 59.7pp-105.4%below the sector's middle half▲ 58.7pp-203.3%below the sector's middle half▼ 97.9pp-318.1%below the sector's middle half▼ 114.8pp-460.2%below the sector's middle half▼ 142.0pp
Current ratio0.10below the sector's middle half▼ 0.280.98within the sector's middle half▲ 0.873.10above the sector's middle half2.95above the sector's middle half▼ 0.15
Return on assets (ROA)-31.2%below the sector's middle half▲ 31.4pp26.8%above the sector's middle half▲ 58.0pp-5.8%within the sector's middle half▼ 32.6pp-25.0%below the sector's middle half▼ 19.1pp-26.3%below the sector's middle half▼ 1.3pp
Staff (FTE)
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
The operating result stays negative: a loss of €5,130 in 2024 against €6,798 in 2023; the loss shrinks.
Key figures and ratios
Debt to equity
-1.22▲
2023 · -1.31
Debt ≤ 1 year
€6,827▼
2023 · €8,855
Debt > 1 year
€105,953=
2023 · €105,953
Staff costs
€65▼
2023 · €577
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 6,622 companies that looked in July 2024 the way this one looks now, 4.6% went bankrupt within 24 months and 84% are still going.
- Micro
- 20 years or older
- negative equity
- a loss of 10% of the balance sheet or more
4.6%
went bankrupt
10.0%
stopped otherwise
84%
still going
A further 1.1% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 2.6% 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 497,338 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| 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% | 1.0% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.9% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
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 6,622 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 |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | €348 | - | €577 | €65 | ▼ 88.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €1,564 | €5,575 | - | - | - | - |
| Other operating charges640/8 | - | €211 | €75 | €112 | €62 | ▼ 44.6% |
| Gross operating margin9900 | -€17,286 | €25,732 | -€2,149 | -€6,110 | -€5,003 | ▲ 18.1% |
| Operating profit (loss)9901 | -€18,462 | €19,599 | -€2,224 | -€6,798 | -€5,130 | ▲ 24.5% |
| Financial income75/76B | - | €260 | €1 | - | - | - |
| Recurring financial income75 | €71 | €260 | €1 | - | - | - |
| Financial charges65/66B | - | - | €76 | €54 | €165 | ▲ 207% |
| Recurring financial charges65 | €234 | - | €76 | €54 | €165 | ▲ 207% |
| Profit (loss) for the period before taxes9903 | -€18,625 | €19,859 | -€2,299 | -€6,852 | -€5,295 | ▲ 22.7% |
| Income taxes67/77 | €6 | - | - | - | - | - |
| Profit (loss) for the period9904 | -€18,631 | €19,859 | -€2,299 | -€6,852 | -€5,295 | ▲ 22.7% |
| Profit (loss) for the period to be appropriated9905 | -€18,631 | €19,859 | -€2,299 | -€6,852 | -€5,295 | ▲ 22.7% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €59,736 | €74,176 | €39,591 | €27,456 | €20,133 | ▼ 26.7% |
| Fixed assets21/28 | €43,202 | €42,534 | €7,000 | - | - | - |
| Tangible fixed assets22/27 | €36,202 | €35,534 | - | - | - | - |
| Plant, machinery and equipment23 | - | €34,753 | - | - | - | - |
| Furniture and vehicles24 | - | €781 | - | - | - | - |
| Financial fixed assets28 | €7,000 | €7,000 | €7,000 | - | - | - |
| Current assets29/58 | €16,534 | €31,642 | €32,591 | €27,456 | €20,133 | ▼ 26.7% |
| Amounts receivable within one year40/41 | €7,970 | €3,377 | €29,323 | €26,029 | €19,295 | ▼ 25.9% |
| Trade receivables40 | - | €3,000 | €27,154 | €26,029 | €19,295 | ▼ 25.9% |
| Other amounts receivable41 | - | €377 | €2,169 | - | - | - |
| Cash at bank and in hand54/58 | €8,564 | €28,265 | €3,268 | €1,427 | €838 | ▼ 41.3% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €59,736 | €74,176 | €39,591 | €27,456 | €20,133 | ▼ 26.7% |
| Equity10/15 | -€98,060 | -€78,201 | -€80,500 | -€87,352 | -€92,647 | ▼ 6.1% |
| Contributions10/11 | - | €18,600 | €18,600 | €18,600 | €18,600 | = |
| Profit (loss) carried forward14 | -€116,660 | -€96,801 | -€99,100 | -€105,952 | -€111,247 | ▼ 5.0% |
| Amounts payable17/49 | €157,796 | €152,377 | €120,091 | €114,808 | €112,780 | ▼ 1.8% |
| Amounts payable after more than one year17 | - | €120,000 | €120,000 | €105,953 | €105,953 | = |
| Financial debts170/4 | - | €120,000 | €120,000 | €105,953 | €105,953 | = |
| Amounts payable within one year42/48 | €157,724 | €32,377 | €91 | €8,855 | €6,827 | ▼ 22.9% |
| Trade debts44 | €1,124 | €2,300 | €91 | €1,855 | - | - |
| Suppliers440/4 | - | €2,300 | €91 | €1,855 | - | - |
| Taxes, remuneration and social security45 | - | €6 | - | - | €62 | - |
| Taxes450/3 | - | €6 | - | - | €62 | - |
| Other amounts payable47/48 | - | €30,071 | - | €7,000 | €6,765 | ▼ 3.4% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€18,631 | €19,859 | -€2,299 | -€6,852 | -€5,295 | ▲ 22.7% |
| + Depreciation and write-downs630 | €1,564 | €5,575 | - | - | - | - |
| Operating cash flow (approximation) | -€17,067 | €25,434 | -€2,299 | -€6,852 | -€5,295 | ▲ 22.7% |
| Investment in fixed assets (approximation) | - | -€4,907 | €35,534 | - | - | - |
| Change in cash | - | €19,702 | -€24,998 | -€1,841 | -€589 | ▲ 68.0% |
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
17-06
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
06-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 6 days late
2024
29-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 29 days late
2023
16-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 16 days late
2022
31-12
Financial
Liquidity times 367current ratio 359.13
Current ratio from 0.98 to 359.13; short-term debt falls from €32,377 to €91.
16-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 16 days late
2021
31-12
Financial
Back to profitnet €19,859
Net result €19,859 after 3 loss-making years.
23-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 23 days late
2020
26-10
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 87 days late
2019
31-12
Financial
Weakest financial yearnet -€47,543
Net result drops to -€47,543, the lowest in the series; recovery starts the following year.
12-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 12 days late
2018
30-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 30 days late
2017
29-08
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 29 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 9 acts read
About the unread acts
We know of 9 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
Have them read with priority
Sign in to place this company at the front of the reading queue.
Directors · office · real estate
Directors
9 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, Oostende
Ground area
118 m²
Building footprint
118 m²
Volume, LiDAR
1,378 m³
Parcel 35386D0176/00M000, Flanders · tallest building 23.4 m, ±5 floors. Linked by address, not a title deed.
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 35386D0176/00M000 | Flanders | 118 m² | 1 · 118 m² | 23.4 m · 5 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.
1 of these parcels carry protected heritage: expect extra rules on renovation or sale.
Similar companies · same sector and region
't Frietmomentje
BE 0785.778.390
Oostende
AFGHAN CARROSSERIE
BE 0781.872.953
Oostende
ALJANABI
BE 0784.461.962
Oostende
AMILCAR
BE 0761.386.949
Oostende
BLESSING 2021
BE 0772.770.195
Oostende
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 21,853 companies in sector 56112 we hold annual accounts for 9,777. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded10-06-1994
Fiscal year end31-12
Activities, NACEBEL 2025
56112Limited-service restaurants, excluding mobile food services
E-invoicing
Reachable via Peppol
Peppol ID
0208:0452832919
Also
9925:BE0452832919
Registered
19-12-2025
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 29 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.