D & M
Open bankruptcyFinancials · fiscal year 2023, micro schema
Equity
-€75,890
2022 · €88,489
Total assets
€40,502▼ 56.2%
2022 · €92,489
Net result
-€164,379▼ 13,960%
2022 · -€1,169
Working capital
-€87,065
2022 · €76,889
Trend over the years
2019 to 2023, 5 fiscal years 2018 to 2023, 6 fiscal years
The operating result turns negative in 2023: a loss of €161,290 after €10 in 2022, the lowest result in the available series.
What the company sold each fiscal year and what was left of it. A loss stands below the zero line.
Operating result-€161,290
2023
Net result-€164,379
2023
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Total assets€40,502
2023
Equity-€75,890
2023
Debt€116,392
2023
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
Working capital-€87,065
2023
How much of each euro of turnover is left from operations (EBIT margin) and what the assets earn (return on assets).
Return on assets (ROA)-405.9%
2023
The share of the company financed with its own means. The higher it is, the better it absorbs a shock.
Solvency-187.4%
2023
Short-term assets per euro of short-term debt. Above 1 the short-term debts are covered.
Current ratio0.22
2023
Point at or tap a year, or use the arrow keys on the chart, for the exact figures; the table below gives them all.Sector: 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. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).
Every figure with its change against the fiscal year before
favourable
unfavourable
Line201820192020202120222023
Operating result€21,951-€28,423▲ 29.5%-€15,099€14,300€10▼ 99.9%-€161,290
Net result€14,186-€19,112▲ 34.7%-€16,490below the sector's middle half€13,309within the sector's middle half-€1,169within the sector's middle half-€164,379below the sector's middle half▼ 13,960%
Equity€73,727-€92,839▲ 25.9%€76,349above the sector's middle half▼ 17.8%€89,658above the sector's middle half▲ 17.4%€88,489above the sector's middle half▼ 1.3%-€75,890below the sector's middle half
Total assets€95,307-€125,528▲ 31.7%€89,886within the sector's middle half▼ 28.4%€104,587within the sector's middle half▲ 16.4%€92,489within the sector's middle half▼ 11.6%€40,502below the sector's middle half▼ 56.2%
Debt€21,580-€32,689▲ 51.5%€13,537▼ 58.6%€14,929▲ 10.3%€4,000▼ 73.2%€116,392▲ 2,810%
Working capital€68,275-€85,749▲ 25.6%€70,792above the sector's middle half▼ 17.4%€78,221above the sector's middle half▲ 10.5%€76,889above the sector's middle half▼ 1.7%-€87,065below the sector's middle half
Solvency77.4%-74.0%▼ 3.4pp84.9%above the sector's middle half▲ 11.0pp85.7%above the sector's middle half▲ 0.8pp95.7%above the sector's middle half▲ 9.9pp-187.4%below the sector's middle half▼ 283.0pp
Current ratio4.16-3.87▼ 0.296.52above the sector's middle half▲ 2.656.96above the sector's middle half▲ 0.4420.22above the sector's middle half▲ 13.260.22below the sector's middle half▼ 20.00
Return on assets (ROA)14.9%-15.2%▲ 0.3pp-18.3%below the sector's middle half▼ 33.6pp12.7%within the sector's middle half▲ 31.1pp-1.3%within the sector's middle half▼ 14.0pp-405.9%below the sector's middle half▼ 404.6pp
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.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Assets €40,502
Fixed assets
€16,291 ▲ 40.4%
Current assets
€24,211 ▼ 70.1%
Equity and liabilities
Equity-€75,890
Debt€116,392
Equity is negative: debt (€116,392) exceeds the balance-sheet total (€40,502).
Key figures and ratios
EBITDA
-€156,024▼
2022 · €3,764
Cash flow
-€159,113▼
2022 · €2,584
Quick ratio
0.16▼
2022 · 18.66
Interest coverage
-51.66▼
2022 · 3.51
Debt ≤ 1 year
€111,276▲
2022 · €4,000
Income taxes
€70▼
2022 · €112
Staff costs
€136,289▲
2022 · €36,474
No debt to equity: equity is negative, so debt divided by equity means nothing.
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | - | - | €36,474 | €136,289 | ▲ 274% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €2,405 | €4,338 | €3,676 | €2,428 | €3,754 | €5,267 | ▲ 40.3% |
| Other operating charges640/8 | - | - | - | €810 | €2,057 | €1,190 | ▼ 42.1% |
| Gross operating margin9900 | €28,605 | €34,177 | -€10,620 | €17,537 | €42,295 | -€18,544 | ▼ 144% |
| Operating profit (loss)9901 | €21,951 | €28,423 | -€15,099 | €14,300 | €10 | -€161,290 | ▼ 1,558,458% |
| Financial income75/76B | - | - | - | €0 | €4 | €1 | ▼ 76.9% |
| Recurring financial income75 | - | - | €5 | €0 | €4 | €1 | ▼ 76.9% |
| Financial charges65/66B | - | - | - | €737 | €1,071 | €3,020 | ▲ 182% |
| Recurring financial charges65 | €1,865 | €1,785 | €790 | €737 | €1,071 | €3,020 | ▲ 182% |
| Profit (loss) for the period before taxes9903 | €20,086 | €26,638 | -€15,885 | €13,562 | -€1,057 | -€164,309 | ▼ 15,443% |
| Income taxes67/77 | €5,900 | €7,526 | €605 | €253 | €112 | €70 | ▼ 37.6% |
| Profit (loss) for the period9904 | €14,186 | €19,112 | -€16,490 | €13,309 | -€1,169 | -€164,379 | ▼ 13,960% |
| Profit (loss) for the period to be appropriated9905 | €14,186 | €19,112 | -€16,490 | €13,309 | -€1,169 | -€164,379 | ▼ 13,960% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|---|
| Assets | |||||||
| Total assets20/58 | €95,307 | €125,528 | €89,886 | €104,587 | €92,489 | €40,502 | ▼ 56.2% |
| Fixed assets21/28 | €5,452 | €9,949 | €6,272 | €13,237 | €11,601 | €16,291 | ▲ 40.4% |
| Tangible fixed assets22/27 | €4,868 | €9,365 | €5,688 | €12,653 | €10,761 | €15,452 | ▲ 43.6% |
| Plant, machinery and equipment23 | - | - | - | - | €694 | €4,533 | ▲ 553% |
| Furniture and vehicles24 | - | - | - | €12,407 | €9,985 | €10,919 | ▲ 9.4% |
| Other tangible fixed assets26 | - | - | - | €246 | €82 | - | - |
| Financial fixed assets28 | €584 | €584 | €584 | €584 | €839 | €839 | = |
| Current assets29/58 | €89,855 | €115,579 | €83,614 | €91,350 | €80,889 | €24,211 | ▼ 70.1% |
| Stocks and contracts in progress3 | €10,692 | €8,995 | €2,990 | €5,490 | €6,240 | €6,240 | = |
| Stocks30/36 | - | - | - | €5,490 | €6,240 | €6,240 | = |
| Amounts receivable within one year40/41 | €38,213 | €41,924 | €58,997 | €59,739 | €43,090 | €17,279 | ▼ 59.9% |
| Trade receivables40 | - | - | - | €1,760 | €2,108 | €4,534 | ▲ 115% |
| Other amounts receivable41 | - | - | - | €57,979 | €40,982 | €12,746 | ▼ 68.9% |
| Cash at bank and in hand54/58 | €40,950 | €64,418 | €19,807 | €24,489 | €31,558 | €692 | ▼ 97.8% |
| Deferred charges and accrued income490/1 | - | - | - | €1,632 | - | - | - |
| Equity and liabilities | |||||||
| Total equity and liabilities10/49 | €95,307 | €125,528 | €89,886 | €104,587 | €92,489 | €40,502 | ▼ 56.2% |
| Equity10/15 | €73,727 | €92,839 | €76,349 | €89,658 | €88,489 | -€75,890 | ▼ 186% |
| Contributions10/11 | €6,200 | €6,200 | - | €6,200 | €6,200 | €6,200 | = |
| Reserves13 | €30,260 | €49,260 | €49,260 | €49,260 | €49,260 | €49,260 | = |
| Non-distributable reserves130/1 | - | - | - | €1,860 | €1,860 | €1,860 | = |
| Reserves not available under the articles1311 | - | - | - | €1,860 | €1,860 | €1,860 | = |
| Tax-exempt reserves132 | - | - | - | €8,400 | €8,400 | €8,400 | = |
| Distributable reserves133 | - | - | - | €39,000 | €39,000 | €39,000 | = |
| Profit (loss) carried forward14 | €37,267 | €37,379 | €20,889 | €34,198 | €33,029 | -€131,350 | ▼ 498% |
| Amounts payable17/49 | €21,580 | €32,689 | €13,537 | €14,929 | €4,000 | €116,392 | ▲ 2,810% |
| Amounts payable after more than one year17 | - | €2,859 | €715 | - | - | - | - |
| Amounts payable within one year42/48 | €21,580 | €29,830 | €12,822 | €13,129 | €4,000 | €111,276 | ▲ 2,682% |
| Current portion of amounts payable after more than one year42 | - | - | - | €536 | - | - | - |
| Financial debts43 | - | - | - | - | - | €4,651 | - |
| Credit institutions430/8 | - | - | - | - | - | €4,651 | - |
| Trade debts44 | €9,999 | €10,278 | €1,633 | €10,543 | €3,244 | €12,045 | ▲ 271% |
| Suppliers440/4 | - | - | - | €10,543 | €3,244 | €12,045 | ▲ 271% |
| Taxes, remuneration and social security45 | - | - | - | €2,050 | €756 | €70,048 | ▲ 9,165% |
| Taxes450/3 | - | - | - | €604 | €756 | €34,901 | ▲ 4,516% |
| Remuneration and social security454/9 | - | - | - | €1,446 | - | €35,147 | - |
| Other amounts payable47/48 | - | - | - | - | - | €24,532 | - |
| Accrued charges and deferred income492/3 | - | - | - | €1,800 | - | €5,116 | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €14,186 | €19,112 | -€16,490 | €13,309 | -€1,169 | -€164,379 | ▼ 13,960% |
| + Depreciation and write-downs630 | €2,405 | €4,338 | €3,676 | €2,428 | €3,754 | €5,267 | ▲ 40.3% |
| Operating cash flow (approximation) | €16,591 | €23,450 | -€12,813 | €15,737 | €2,584 | -€159,113 | ▼ 6,257% |
| Investment in fixed assets (approximation) | - | -€8,835 | €1 | -€9,393 | -€2,117 | -€9,957 | ▼ 370% |
| Change in cash | - | €23,468 | -€44,611 | €4,682 | €7,069 | -€30,867 | ▼ 537% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
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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 20,514 companies in this sector we hold annual accounts for 11,566. See the whole sector