COSS
ActiveSummary
The computed 12-month bankruptcy probability of COSS is 1.7% (moderate). The 2025 annual accounts show equity of €67,003 and a net result of €28,752. Equity is growing by ~23.7% per year across the filed fiscal years. Its solvency ranks better than 78% of 13560 sector peers (fiscal year 2025). The company has been active since 2017 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Score 2025
Axes · tick = 2024
Profitability100▲+3
Solvency88▲+29
Growth78=
Track record100
Bankruptcy probability, 12 months
1.7%
Moderate
0%0.5%1.5%4%10%≥ 25%
Credit up to €5,000 at 30 days acceptable
Liquidity ample (current ratio 2.81 against 1.55 in 2024; short-term debt: 20.3% and cash: 38.4% of total assets), and 36.7% of the assets are financed with debt.
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Show the recommended maximum : and see how the verdict changes with amount, term and advance.
Signals
Three 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 · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
63.3%
Return on assets
27.2%
Age of the figures
15 mo
neutral · Latest accounts filed on time
The financial year that closed on 30-06-2025 was due by 31-01-2026 and was filed on 31-01-2026, 0 days ahead of the deadline.
NBB · 7 filingsDeviation from the deadline
2025
on the day
2024
8 d late
2023
12 d late
2022
6 d late
2021
33 d early
2020
4 d early
2019
8 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 on the deadline day; the sector median for financial year 2024 is 6 days after the deadline, and 52% of the sector filed late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 30-06-2026 and is due by 31-01-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
30-06-2026 close27-09-2026 today31-01-2027 deadline
History
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Financials · fiscal year 2025, micro schema
Equity
€67,003▲ 75.2%
2024 · €38,252
Total assets
€105,820▼ 4.7%
2024 · €111,039
Net result
€28,752▲ 15.1%
2024 · €24,980
Working capital
€38,789▲ 29.2%
2024 · €30,019
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
Line20212022202320242025
Operating result-€8,670▼ 144%€28,606€8,968▼ 68.7%€35,467▲ 295%€42,671▲ 20.3%
Net result-€8,945below the sector's middle half▼ 54.8%€25,619above the sector's middle half€5,220within the sector's middle half▼ 79.6%€24,980above the sector's middle half▲ 379%€28,752above the sector's middle half▲ 15.1%
Equity€7,385within the sector's middle half▼ 54.8%€33,004within the sector's middle half▲ 347%€38,224within the sector's middle half▲ 15.8%€38,252within the sector's middle half▲ 0.1%€67,003within the sector's middle half▲ 75.2%
Total assets€56,512within the sector's middle half▼ 2.8%€55,171within the sector's middle half▼ 2.4%€82,246within the sector's middle half▲ 49.1%€111,039within the sector's middle half▲ 35.0%€105,820within the sector's middle half▼ 4.7%
Debt€49,127▲ 17.5%€22,167▼ 54.9%€44,021▲ 98.6%€72,787▲ 65.3%€38,817▼ 46.7%
Working capital-€7,108▼ 487%€15,645€21,445▲ 37.1%€30,019▲ 40.0%€38,789▲ 29.2%
Solvency13.1%within the sector's middle half▼ 15.0pp59.8%above the sector's middle half▲ 46.8pp46.5%within the sector's middle half▼ 13.3pp34.4%within the sector's middle half▼ 12.0pp63.3%above the sector's middle half▲ 28.9pp
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
After the dip in 2023 the operating result has climbed two years in a row; 2025 is 20% above 2024 and is the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €105,820
Fixed assets
€45,545 ▲ 71.5%
Current assets
€60,275 ▼ 28.7%
Equity and liabilities €105,820
Equity
€67,003 ▲ 75.2%
Debt
€38,817 ▼ 46.7%
Debt's share of the balance-sheet total falls from 65.6% to 36.7%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€55,555▲
2024 · €44,322
Cash flow
€41,635▲
2024 · €33,835
Current ratio
2.81▲
2024 · 1.55
Quick ratio
2.47▲
2024 · 1.28
Debt to equity
0.58▼
2024 · 1.90
ROE
42.9%▼
2024 · 65.3%
ROA
27.2%▲
2024 · 22.5%
Interest coverage
13.89▲
2024 · 11.30
Debt ≤ 1 year
€21,486▼
2024 · €54,464
Debt > 1 year
€17,264▼
2024 · €18,259
Income taxes
€10,660▲
2024 · €6,837
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 26,964 companies that looked in July 2024 the way this one looks now, 1.5% went bankrupt within 24 months and 95% are still going.
- Micro
- 5 to 10 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
1.5%
went bankrupt
3.4%
stopped otherwise
95%
still going
A further 0.3% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 1.7% 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 497,058 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 26,964 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 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | €5,433 | - | - | - |
| Remuneration, social security and pensions62 | - | - | - | €527 | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €8,778 | €7,735 | €5,372 | €8,855 | €12,884 | ▲ 45.5% |
| Other operating charges640/8 | - | €2,441 | €15,573 | €7,447 | €3,503 | ▼ 53.0% |
| Non-recurring operating charges66A | - | - | - | €3,297 | - | - |
| Gross operating margin9900 | €3,895 | €38,782 | €29,913 | €55,593 | €59,059 | ▲ 6.2% |
| Operating profit (loss)9901 | -€8,670 | €28,606 | €8,968 | €35,467 | €42,671 | ▲ 20.3% |
| Financial income75/76B | - | €247 | €1 | €271 | €740 | ▲ 173% |
| Recurring financial income75 | €1,683 | €247 | €1 | €271 | €740 | ▲ 173% |
| Financial charges65/66B | - | €3,069 | €3,517 | €3,921 | €3,999 | ▲ 2.0% |
| Recurring financial charges65 | €1,805 | €3,069 | €3,517 | €3,921 | €3,999 | ▲ 2.0% |
| Profit (loss) for the period before taxes9903 | -€8,792 | €25,784 | €5,452 | €31,817 | €39,412 | ▲ 23.9% |
| Income taxes67/77 | €152 | €165 | €232 | €6,837 | €10,660 | ▲ 55.9% |
| Profit (loss) for the period9904 | -€8,945 | €25,619 | €5,220 | €24,980 | €28,752 | ▲ 15.1% |
| Profit (loss) for the period to be appropriated9905 | -€8,945 | €25,619 | €5,220 | €24,980 | €28,752 | ▲ 15.1% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €56,512 | €55,171 | €82,246 | €111,039 | €105,820 | ▼ 4.7% |
| Fixed assets21/28 | €20,724 | €17,423 | €41,267 | €26,555 | €45,545 | ▲ 71.5% |
| Intangible fixed assets21 | €13,766 | €13,819 | €4,095 | €2,096 | €735 | ▼ 65.0% |
| Tangible fixed assets22/27 | €6,897 | €3,544 | €37,112 | €24,459 | €44,810 | ▲ 83.2% |
| Plant, machinery and equipment23 | - | €39 | - | €0 | €12,242 | - |
| Furniture and vehicles24 | - | €632 | €37,112 | €24,459 | €17,919 | ▼ 26.7% |
| Other tangible fixed assets26 | - | €2,873 | - | €0 | €14,650 | - |
| Financial fixed assets28 | €60 | €60 | €60 | - | - | - |
| Current assets29/58 | €35,788 | €37,749 | €40,979 | €84,484 | €60,275 | ▼ 28.7% |
| Stocks and contracts in progress3 | €7,301 | €8,493 | €5,974 | €14,645 | €7,241 | ▼ 50.6% |
| Stocks30/36 | - | €8,493 | €5,974 | €14,645 | €7,241 | ▼ 50.6% |
| Amounts receivable within one year40/41 | €14,299 | €5,215 | €5,329 | €10,908 | €10,446 | ▼ 4.2% |
| Trade receivables40 | - | €441 | €366 | €2,713 | €3,046 | ▲ 12.3% |
| Other amounts receivable41 | - | €4,775 | €4,963 | €8,196 | €7,400 | ▼ 9.7% |
| Cash at bank and in hand54/58 | €12,565 | €22,507 | €26,329 | €55,333 | €40,638 | ▼ 26.6% |
| Deferred charges and accrued income490/1 | - | €1,533 | €3,347 | €3,598 | €1,950 | ▼ 45.8% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €56,512 | €55,171 | €82,246 | €111,039 | €105,820 | ▼ 4.7% |
| Equity10/15 | €7,385 | €33,004 | €38,224 | €38,252 | €67,003 | ▲ 75.2% |
| Contributions10/11 | - | €18,600 | €18,600 | €18,600 | €18,600 | = |
| Reserves13 | €3,507 | €14,404 | €19,624 | €19,652 | €48,403 | ▲ 146% |
| Non-distributable reserves130/1 | - | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Reserves not available under the articles1311 | - | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Distributable reserves133 | - | €12,544 | €17,764 | €17,792 | €46,543 | ▲ 162% |
| Profit (loss) carried forward14 | -€14,722 | - | - | - | - | - |
| Amounts payable17/49 | €49,127 | €22,167 | €44,021 | €72,787 | €38,817 | ▼ 46.7% |
| Amounts payable after more than one year17 | €4,876 | - | €24,424 | €18,259 | €17,264 | ▼ 5.5% |
| Financial debts170/4 | - | - | €24,424 | €18,259 | €17,264 | ▼ 5.5% |
| Amounts payable within one year42/48 | €42,896 | €22,104 | €19,534 | €54,464 | €21,486 | ▼ 60.6% |
| Current portion of amounts payable after more than one year42 | - | €4,876 | €5,926 | €6,165 | €11,412 | ▲ 85.1% |
| Trade debts44 | €8,159 | €1,863 | €4,424 | €16,792 | €4,437 | ▼ 73.6% |
| Suppliers440/4 | - | €1,863 | €4,424 | €16,792 | €4,437 | ▼ 73.6% |
| Taxes, remuneration and social security45 | - | €8,919 | €9,153 | €6,525 | €5,637 | ▼ 13.6% |
| Taxes450/3 | - | €7,434 | €7,353 | €6,525 | €5,637 | ▼ 13.6% |
| Remuneration and social security454/9 | - | €1,485 | €1,800 | - | - | - |
| Other amounts payable47/48 | - | €6,445 | €30 | €24,983 | - | - |
| Accrued charges and deferred income492/3 | - | €64 | €64 | €64 | €67 | ▲ 5.0% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€8,945 | €25,619 | €5,220 | €24,980 | €28,752 | ▲ 15.1% |
| + Depreciation and write-downs630 | €8,778 | €7,735 | €5,372 | €8,855 | €12,884 | ▲ 45.5% |
| Operating cash flow (approximation) | -€166 | €33,353 | €10,593 | €33,835 | €41,635 | ▲ 23.1% |
| Investment in fixed assets (approximation) | - | -€4,433 | -€29,216 | €5,857 | -€31,874 | ▼ 644% |
| Change in cash | - | €9,942 | €3,822 | €29,003 | -€14,694 | ▼ 151% |
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
31-01
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
30-06
Financial
Highest result since 2019net €28,752 ▲15.1%
Operating result €42,671, net result €28,752, both a record.
08-02
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 8 days late
2024
12-02
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 12 days late
2023
06-02
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 6 days late
2022
30-06
Financial
Back to profitnet €25,619
Net result €25,619 after 2 loss-making years.
30-06
Financial
Liquidity doublescurrent ratio 1.71
Current ratio from 0.83 to 1.71; short-term debt falls from €42,896 to €22,104.
2021
29-12
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
30-06
Financial
Weakest financial yearnet -€8,945
Net result drops to -€8,945, the lowest in the series; recovery starts the following year.
27-01
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
08-02
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 8 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 3 acts read
About the unread acts
We know of 3 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
3 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, Gent · 1 establishment unit since 2018
Ground area
105 m²
Building footprint
105 m²
Parcel 44802B1183/00_000, Flanders. Linked by address, not a title deed.
5
companies at this address
See who is registered here
1 establishment unit
BarBroos
since 20182.276.567.531
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 44802B1183/00_000 | Flanders | 105 m² | 1 · 105 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 siteGent2.276.567.531
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Of 14,005 companies in sector 56301 we hold annual accounts for 4,897. 3,946 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)
Founded09-11-2017
Fiscal year end30-06
Activities, NACEBEL 2025
56301Cafés and bars
56302Nightclubs
66199Other activities auxiliary to financial services, excluding insurance and pension funding
Contact
E-mail
coss@telenet.be
Phone
0470 922929
E-invoicing
Reachable via Peppol
Peppol ID
0208:0684541668
Also
9925:BE0684541668
Registered
19-03-2026
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.