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ELBARO

Active
Private limited companyfounded 201114 yrs activeGaversesteenweg 857, 9820 Merelbeke-Melle, BelgiumKBO/BCE: BE 0840.065.530
Summary

ELBARO has been active since 2011 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €773,405 and a net result of -€108,999. Equity is growing by ~5.2% per year across the filed fiscal years. Its solvency ranks better than 40% of 4235 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.7% (low).

Checked score

Score 2025
Axes · tick = 2024
Profitability19▼-5
Solvency53▼-2
Growth52=
Track record100
Bankruptcy probability, 12 months
0.7% Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €35,000 at 30 days acceptable
Liquidity short (current ratio 0.1 against 0.28 in 2024; short-term debt: 26.9% and cash: 1.1% of total assets), and 72.2% of the assets are financed with debt.
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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 47
Relative position
BE, all sectors
reference
Retail trade (NACE 47)
about 45% 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 date
Age against the risk zone
highest failure risk from 2 to 8 years 14 years 0 20 y
raises risk · Persistent losses
Two consecutive loss-making years (2024 and 2025); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2025
Net result per financial year
1819202122232425
2018 to 2025 · latest year -€108,999
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 15-09-2026, 46 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filings
Deviation from the deadline
2025
46 d late
2024
1 d early
2023
8 d late
2022
6 d early
2021
18 d late
2020
37 d late
2019
52 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 22 days after the deadline; the sector median for financial year 2024 is on the deadline day, and 46% 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 9 August (4 of the last 5 filed years within 30 days of that day).
Companies Code · seven months
Position in the running window
29-09-2026 today31-12-2026 close31-07-2027 deadline
neutral · No strike-offs in the KBO publications
We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
KBO publications · our coverage

History

ELBARO was incorporated on 5 October 2011.1 Since 2026 the company has been called ELBARO.2 The registered office was moved to Merelbeke-Melle in 2026.2 The board currently has 2 members; Annemiek VRANKEN has served longest, since 2026.2 Total assets rose from EUR 1.4 million in 2018 to EUR 2.8 million in 2025.3

  1. 1Crossroads Bank for Enterprises
  2. 2Belgian State Gazette, 19-03-2026
  3. 3National Bank, annual accounts 2018 and 2025

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Financials · fiscal year 2025, full schema

Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
-€108,999▼ 210%
2024 · -€35,159
Working capital
-€669,068▼ 43.2%
2024 · -€467,321
Trend over the years

Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 47, Retail trade, 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€150,874▲ 169%€82,272▼ 45.5%€93,513▲ 13.7%-€8,158-€61,123▼ 649%
Net result€99,706above the sector's middle half▲ 204%€51,178above the sector's middle half▼ 48.7%€41,156above the sector's middle half▼ 19.6%-€35,159below the sector's middle half-€108,999below the sector's middle half▼ 210%
Equity€825,230above the sector's middle half▲ 13.7%€876,407above the sector's middle half▲ 6.2%€917,563above the sector's middle half▲ 4.7%€882,405above the sector's middle half▼ 3.8%€773,405within the sector's middle half▼ 12.4%
Total assets€1.8mabove the sector's middle half▲ 6.9%€2.2mabove the sector's middle half▲ 20.8%€2.3mabove the sector's middle half▲ 4.5%€2.9mabove the sector's middle half▲ 25.5%€2.8mwithin the sector's middle half▼ 4.4%
Debt€1.0m▲ 1.9%€1.3m▲ 32.7%€1.4m▲ 4.4%€2.0m▲ 44.8%€2.0m▼ 0.9%
Working capital-€186,328below the sector's middle half▲ 57.9%-€230,406below the sector's middle half▼ 23.7%-€298,361below the sector's middle half▼ 29.5%-€467,321below the sector's middle half▼ 56.6%-€669,068below the sector's middle half▼ 43.2%
Solvency45.0%within the sector's middle half▲ 2.7pp39.6%within the sector's middle half▼ 5.4pp39.6%within the sector's middle half▲ 0.1pp30.4%within the sector's middle half▼ 9.3pp27.8%within the sector's middle half▼ 2.5pp
Current ratio0.55below the sector's middle half▲ 0.270.47below the sector's middle half▼ 0.080.47below the sector's middle half=0.28below the sector's middle half▼ 0.200.10below the sector's middle half▼ 0.17
Return on assets (ROA)5.4%within the sector's middle half▲ 3.5pp2.3%within the sector's middle half▼ 3.1pp1.8%within the sector's middle half▼ 0.5pp-1.2%below the sector's middle half▼ 3.0pp-3.9%below the sector's middle half▼ 2.7pp
above within below the middle half (P25 to P75) of NACE 47, Retail trade, each year against the same schema; no band under 30 filings.
Result per fiscal year
Operating resultNet result
-€200,000-€100,000€0€100,000€200,000Operating result 2021: €150,874€150,874Net result 2021: €99,706€99,706Operating result 2022: €82,272€82,272Net result 2022: €51,178€51,178Operating result 2023: €93,513€93,513Net result 2023: €41,156€41,156Operating result 2024: -€8,158-€8,158Net result 2024: -€35,159-€35,159Operating result 2025: -€61,123-€61,123Net result 2025: -€108,999-€108,99920212022202320242025-€200,000-€100,000€0€100,000Operating result 2023: €93,513€93,500Net result 2023: €41,156€41,200Operating result 2024: -€8,158-€8,160Net result 2024: -€35,159-€35,200Operating result 2025: -€61,123-€61,100Net result 2025: -€108,999-€109,000202320242025
The operating result stays negative: a loss of €61,123 in 2025 against €8,158 in 2024; the loss grows and 2025 has the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €2.8m
Fixed assets €2.7m ▼ 1.0%
Current assets €77,732 ▼ 56.6%
Equity and liabilities €2.8m
Equity €773,405 ▼ 12.4%
Debt €2.0m ▼ 0.9%
Debt's share of the balance-sheet total rises from 69.6% to 72.2%. Equity and debt are lower.
Key figures and ratios
2025 value · change against 2024
EBITDA
€31,429▼
2024 · €33,259
Cash flow
-€16,447▼
2024 · €6,258
Debt to equity
2.59▲
2024 · 2.29
ROE
-14.1%▼
2024 · -4.0%
Interest coverage
0.65▼
2024 · 0.76
Debt ≤ 1 year
€746,800▲
2024 · €646,622
Debt > 1 year
€1.3m▼
2024 · €1.4m
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.

Peer companies

Historical observation

Of the 1,423 companies that looked in July 2024 the way this one looks now, 1.0% went bankrupt within 24 months and 96% are still going.

  • Small
  • 10 to 20 years old
  • solvency 10 to 30%
  • a small loss
1.0% went bankrupt
2.2% stopped otherwise
96% still going

A further 0.4% stopped, but we cannot tell whether within those 24 months.

For this company itself Checked computes a bankruptcy probability of 0.7% 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 497,338 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.

The companies in ten equal groups, from lowest to highest expected share.
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 1,423 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
Filed annual accounts As filed with the NBB · 2025 against 2024 · 49 lines
Balance sheet Code20242025
Assets
Total assets20/58€2.9m€2.8m▼
Fixed assets21/28€2.7m€2.7m▼
Tangible fixed assets22/27€2.4m€2.4m▼
Land and buildings22€1.3m€2.1m▲
Plant, machinery and equipment23€4,762€97,601▲
Furniture and vehicles24€21,292€139,638▲
Assets under construction and advance payments27€1.1m€0▼
Financial fixed assets28€330,693€330,693=
Current assets29/58€179,301€77,732▼
Amounts receivable within one year40/41€23,232€35,943▲
Trade receivables40€23,232€35,737▲
Other amounts receivable41-€206
Current investments50/53€10,000€10,000=
Cash at bank and in hand54/58€142,819€29,208▼
Deferred charges and accrued income490/1€3,250€2,582▼
Equity and liabilities
Total equity and liabilities10/49€2.9m€2.8m▼
Equity10/15€882,405€773,405▼
Contributions10/11€440,583€440,583=
Capital10€440,583€440,583=
Issued capital100€460,583€460,583=
Uncalled capital101€20,000€20,000=
Reserves13€22,268€22,268=
Non-distributable reserves130/1€22,268€22,268=
Legal reserve130€22,268€22,268=
Profit (loss) carried forward14€419,554€310,555▼
Amounts payable17/49€2.0m€2.0m▼
Amounts payable after more than one year17€1.4m€1.3m▼
Financial debts170/4€1.4m€1.3m▼
Amounts payable within one year42/48€646,622€746,800▲
Current portion of amounts payable after more than one year42€78,177€105,644▲
Trade debts44€6,826€20,828▲
Suppliers440/4€6,826€20,828▲
Taxes, remuneration and social security45€19,023-
Taxes450/3€19,023-
Other amounts payable47/48€542,595€620,328▲
Accrued charges and deferred income492/3€294-
Income statement Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€41,416€92,552▲
Other operating charges640/8€4,504€3,643▼
Gross operating margin9900€37,763€35,072▼
Operating profit (loss)9901-€8,158-€61,123▼
Financial income75/76B€16,513€737▼
Recurring financial income75€16,513€737▼
Financial charges65/66B€43,514€48,613▲
Recurring financial charges65€43,514€48,613▲
Profit (loss) for the period before taxes9903-€35,159-€108,999▼
Profit (loss) for the period9904-€35,159-€108,999▼
Profit (loss) for the period to be appropriated9905-€35,159-€108,999▼
Appropriation of the result
Profit (loss) to be appropriated9906€419,554€310,555▼
Profit (loss) brought forward from the previous period14P€454,713€419,554▼

The notes to these accounts (8 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line20212022202320242025Change
Non-recurring operating income76A--€1,653---
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€44,367€66,668€50,344€41,416€92,552▲ 123%
Other operating charges640/8€2,733€3,883€5,487€4,504€3,643▼ 19.1%
Gross operating margin9900€197,974€152,824€149,344€37,763€35,072▼ 7.1%
Operating profit (loss)9901€150,874€82,272€93,513-€8,158-€61,123▼ 649%
Financial income75/76B€1--€16,513€737▼ 95.5%
Recurring financial income75€1--€16,513€737▼ 95.5%
Financial charges65/66B€20,708€16,732€29,966€43,514€48,613▲ 11.7%
Recurring financial charges65€20,708€16,732€29,966€43,514€48,613▲ 11.7%
Profit (loss) for the period before taxes9903€130,167€65,540€63,547-€35,159-€108,999▼ 210%
Income taxes67/77€30,462€14,363€22,391---
Profit (loss) for the period9904€99,706€51,178€41,156-€35,159-€108,999▼ 210%
Profit (loss) for the period to be appropriated9905€99,706€51,178€41,156-€35,159-€108,999▼ 210%
Line20212022202320242025Change
Assets
Total assets20/58€1.8m€2.2m€2.3m€2.9m€2.8m▼ 4.4%
Fixed assets21/28€1.6m€2.0m€2.0m€2.7m€2.7m▼ 1.0%
Tangible fixed assets22/27€1.3m€1.7m€1.7m€2.4m€2.4m▼ 1.1%
Land and buildings22€1.2m€1.4m€1.3m€1.3m€2.1m▲ 64.5%
Plant, machinery and equipment23€28,430€17,565€6,700€4,762€97,601▲ 1,949%
Furniture and vehicles24-€35,805€28,549€21,292€139,638▲ 556%
Assets under construction and advance payments27€42,500€263,596€352,996€1.1m€0▼ 100%
Financial fixed assets28€329,193€329,193€330,693€330,693€330,693=
Current assets29/58€230,710€207,835€267,580€179,301€77,732▼ 56.6%
Amounts receivable within one year40/41€57,599€71,301€91,005€23,232€35,943▲ 54.7%
Trade receivables40€57,443€57,421€91,005€23,232€35,737▲ 53.8%
Other amounts receivable41€156€13,880--€206-
Current investments50/53€46,747€58,746€70,746€10,000€10,000=
Cash at bank and in hand54/58€112,141€74,155€101,884€142,819€29,208▼ 79.5%
Deferred charges and accrued income490/1€14,223€3,633€3,945€3,250€2,582▼ 20.6%
Equity and liabilities
Total equity and liabilities10/49€1.8m€2.2m€2.3m€2.9m€2.8m▼ 4.4%
Equity10/15€825,230€876,407€917,563€882,405€773,405▼ 12.4%
Contributions10/11€440,583€440,583€440,583€440,583€440,583=
Capital10€440,583€440,583€440,583€440,583€440,583=
Issued capital100€460,583€460,583€460,583€460,583€460,583=
Uncalled capital101€20,000€20,000€20,000€20,000€20,000=
Reserves13€19,709€22,268€22,268€22,268€22,268=
Non-distributable reserves130/1€19,709€22,268€22,268€22,268€22,268=
Legal reserve130€19,709€22,268€22,268€22,268€22,268=
Profit (loss) carried forward14€364,939€413,557€454,713€419,554€310,555▼ 26.0%
Amounts payable17/49€1.0m€1.3m€1.4m€2.0m€2.0m▼ 0.9%
Amounts payable after more than one year17€592,339€900,897€832,342€1.4m€1.3m▼ 8.6%
Financial debts170/4€592,339€900,897€832,342€1.4m€1.3m▼ 8.6%
Amounts payable within one year42/48€417,037€438,241€565,941€646,622€746,800▲ 15.5%
Current portion of amounts payable after more than one year42€59,836€85,709€70,031€78,177€105,644▲ 35.1%
Trade debts44€11,417€21,703€90,491€6,826€20,828▲ 205%
Suppliers440/4€11,417€21,703€90,491€6,826€20,828▲ 205%
Taxes, remuneration and social security45€45,019€39,765€28,551€19,023--
Taxes450/3€39,403€39,765€21,631€19,023--
Remuneration and social security454/9€5,616-€6,920---
Other amounts payable47/48€300,765€291,064€376,869€542,595€620,328▲ 14.3%
Accrued charges and deferred income492/3---€294--
Line20212022202320242025Change
Profit (loss) for the period9904€99,706€51,178€41,156-€35,159-€108,999▼ 210%
+ Depreciation and write-downs630€44,367€66,668€50,344€41,416€92,552▲ 123%
Operating cash flow (approximation)€144,072€117,846€91,499€6,258-€16,447▼ 363%
Investment in fixed assets (approximation)--€470,482-€90,900-€720,319-€66,620▲ 90.8%
Change in cash--€37,987€27,729€40,935-€113,611▼ 378%

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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Timeline · acts, filings and financial milestones

Next filing, fiscal year 2026, expected by 31-07-2027
2026
15-09
NBB filing Annual accounts filed
fiscal year 2025 · full schema · 46 days late
19-03
State Gazette act Resignations: Michael STORME (manager) and Annemiek VRANKEN (manager)
Appointments: Michael STORME (non-statutory director) and Annemiek VRANKEN (non-statutory director) · Statutes amendment · Capital13 facts ▸
  • General meeting, 12 maart 2026
  • Statutes amendment
  • Statutes amendment
  • Capital
  • Reserve release, Statutory unavailable equity account and unpaid capital account abolished/made available
  • Name change, ELBARO
  • Registered-office move, 9820 Merelbeke-Melle (Melsen), Gaversesteenweg 857
  • Director resignation, Michael STORME (manager)
  • Director resignation, Annemiek VRANKEN (manager)
  • Director appointment, Michael STORME (non-statutory director)
  • Director appointment, Annemiek VRANKEN (non-statutory director)
  • Power of attorney, bestuurders
  • +1 further facts in this act
2025
31-12
Financial Weakest financial yearnet -€108,999
Net result drops to -€108,999, the lowest in the series.
30-07
NBB filing Annual accounts filed
fiscal year 2024 · abbreviated schema
2024
08-08
NBB filing Annual accounts filed
fiscal year 2023 · micro schema · 8 days late
2023
25-07
NBB filing Annual accounts filed
fiscal year 2022 · micro schema
2022
18-08
NBB filing Annual accounts filed
fiscal year 2021 · micro schema · 18 days late
2021
31-12
Financial Highest result since 2018net €99,706 ▲204%
Operating result €150,874, net result €99,706, both a record.
06-09
NBB filing Annual accounts filed
fiscal year 2020 · micro schema · 37 days late
2020
21-09
NBB filing Annual accounts filed
fiscal year 2019 · micro schema · 52 days late
2019
15-07
NBB filing Annual accounts filed
fiscal year 2018 · micro schema
2018
06-07
NBB filing Annual accounts filed
fiscal year 2017 · abbreviated schema
2017
15-06
NBB filing Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
1 of 3 acts read
About the unread acts

Of the 3 Belgian State Gazette acts we know for this company, 1 has been read. The other 2 have not been read yet: what they contain is neither established nor disproved here.

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Directors · office · real estate

Directors
2 directors, last change in 2026
Annemiek VRANKEN
Non-statutory director · since 19-03-2026
Current
Michael Storme
Non-statutory director · since 19-03-2026
Current
Derived from published Gazette acts. The CBE keeps the official list of function holders; we do not read it, so the two can differ. See the function holders in the CBE →
Not every act has been read: a resignation may be missing here
2 of this company's 3 Belgian State Gazette acts have not been read yet. Appointments and resignations recorded in them are missing above: a director who resigned there may therefore still show here as sitting. The acts are in the Timeline.
Location & real-estate footprint
Registered office, Merelbeke-Melle
exact location from the address register On OpenStreetMap
Ground area
588 m²
Building footprint
298 m²
Parcel 44041A0768/00X003, Flanders. Linked by address, not a title deed.
3 companies at this address See who is registered here
1 parcel
Flanders 1 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
44041A0768/00X003 Flanders 588 m² 1 · 298 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.

Mandate history

2 people since 2026, 2 in office
Show
  • Board
  • began earlier
Mandates per person, with start and end dates
Name Functions and periods
Annemiek VRANKEN
  • Manager, until 19-03-2026
  • Non-statutory director, from 19-03-2026 to date
Michael Storme
  • Manager, until 19-03-2026
  • Non-statutory director, from 19-03-2026 to date
See the board, name and seat on a given date →

Articles of association

Purpose
A/ Zowel in het binnen- als in het buitenland, onder welke vorm en op welke wijze ook, en dit zowel voor eigen rekening als voor rekening van derden: 1) Het oprichten, overnemen en…
Full purpose

A/ Zowel in het binnen- als in het buitenland, onder welke vorm en op welke wijze ook, en dit zowel voor eigen rekening als voor rekening van derden: 1) Het oprichten, overnemen en uitbaten van apotheken, aankoop en verkoop, in- en uitvoer, fabricatie in 't groot en in 't klein van scheikundige, farmaceutische en parafarmaceutische artikelen; 2) De handel in kruiden, drogisterij-, parfumerie-, schoonheids-, toilet-, verband-, dieet-, laboratorium-, optische en onderhoudsartikelen en aanverwante producten of diensten; 3) Het ondernemen van industriële en klinische ontledingen; 4) Iedere handelsbedrijvigheid welke met de gezondheidszorg verband houdt, in de ruimste zin genomen; 5) Het waarnemen van bestuursmandaten, begeleiding, management en consultancy in de geneesmiddelen- en apotheeksector. Deze opsomming is niet beperkend. B/ Voor eigen rekening: 1) Het aanleggen, het oordeelkundig uitbouwen en beheren van een onroerend vermogen... 2) Het aanleggen, het oordeelkundig uitbouwen en beheren van een roerend patrimonium...

Structure & network

Owners and holdings

1 holding

Owners 0

The accounts to 31-12-2025 list no shareholders, and no other source names one.

Holdings 1

According to the 2025 annual accounts of ELBARO and those of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.

Connections & network

1 connected company
Depth

The connected companies are in the list below.

This company Company Director Shareholding +N: links not shown yet Click a node to look further, drag to arrange, scroll to zoom.

Similar companies · same sector, comparable size

Of 5,220 companies in sector 47730 we hold annual accounts for 3,862. 3,178 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
Founded05-10-2011
Fiscal year end31-12
Activities, NACEBEL 2025
47730Retail sale of pharmaceutical products
E-invoicing
Reachable via Peppol
Peppol ID 0208:0840065530
Also 9925:BE0840065530

If you follow this company, Checked tells you the day it leaves the Peppol register.

Register as of 28 September 2026 · Peppol Directory

Scores and ratios are computed by Checked and are not a credit decision.