Epicuria Sélection
ActiveSummary
Epicuria Sélection has been active since 2022 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €554,340 and a net result of €41,859. Equity is growing by about 5.1% per year across the filed financial years. Its solvency ranks better than 37% of 12,724 sector peers (NACE 47, financial year 2025). The computed 12-month bankruptcy probability is 0.7% (low).
Overview
- Equity
- €554,340
- Profit
- €41,859
- JESPERS-COCHEZ NicolasDirector
- POLL Barbara Alma Marcelle AntoinetteDirector
Why 69raises riskLiquidity: current ratio 2.17, cash €4,489Founded in 2022lowers riskSize: total assets €2.2mFigures for financial year 2025 (filed 13-08-2026)Show the evidence
Checked score
About 7 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
How it is calculated
The band follows from the bankruptcy probability, on a scale where 10 more points roughly halve it:
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 47, small): better than 43% on solvency, 27% on liquidity, 26% on profitability and 62% on growth.
The bankruptcy probability was computed on 29-10-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
Some facts cap the score, however low the probability. Negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late hold it at Fair at most (59); two missing filings, at Weak (44). An ongoing judicial reorganisation or the company's end (bankruptcy, dissolution, liquidation) holds it at Critical at most (24).
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Signals
This company filed its last 3 accounts on average 16 days before the deadline; the sector median (NACE 47) for financial year 2024 is on the deadline day, and 47% of those companies filed late.
Searched, nothing found (2)
- Annual accounts filedfinancial year 2025 · abbreviated…
- Annual accounts filedfinancial year 2024 · full…
- Resignations & appointmentsDirector in office
Financials · financial year 2025, abbreviated format
2025 annual accounts filed late (12 days) Filed on 12 August 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00394842.
2023 to 2025, 3 financial years
The operating result recovers in 2025; 2025 is 42% above 2024.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
How much of each euro of turnover is left from operations (EBIT margin) and what the assets earn (return on assets).
The share of the company financed with its own means. The higher it is, the better it absorbs a shock.
Short-term assets per euro of short-term debt. Above 1 the short-term debts are covered.
Use the arrow keys on the chart for the figures per year.
Sector: the middle half of NACE 47, Retail trade: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).
Peer companies
Historical observationOf the 896 companies that looked in July 2024 the way this one looks now, 1.1% went bankrupt within 24 months and 98.1% are still going.
- Small
- 2 to 5 years old
- solvency 10 to 30%
- a profit under 5% of the balance sheet
A further 0.1% 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 497,445 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% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 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 74.5% 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 896 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.
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Non-recurring operating income76A | - | - | €944 | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €2,929 | €2,554 | €2,961 | ▲ 15.9% |
| Other operating charges640/8 | €59,776 | €25,707 | €28,184 | ▲ 9.6% |
| Non-recurring operating charges66A | €7,140 | €7,120 | - | - |
| Gross operating margin9900 | €229,113 | €109,822 | €136,751 | ▲ 24.5% |
| Operating profit (loss)9901 | €159,268 | €74,441 | €105,606 | ▲ 41.9% |
| Financial income75/76B | €1,639 | €13 | €130 | ▲ 892% |
| Recurring financial income75 | €1,639 | €13 | €130 | ▲ 892% |
| Financial charges65/66B | €36,430 | €40,614 | €41,510 | ▲ 2.2% |
| Recurring financial charges65 | €36,430 | €40,614 | €41,510 | ▲ 2.2% |
| Profit (loss) for the period before taxes9903 | €124,477 | €33,840 | €64,226 | ▲ 89.8% |
| Income taxes67/77 | €22,913 | €22,922 | €22,367 | ▼ 2.4% |
| Profit (loss) for the period9904 | €101,564 | €10,918 | €41,859 | ▲ 283% |
| Profit (loss) for the period to be appropriated9905 | €101,564 | €10,918 | €41,859 | ▲ 283% |
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Assets | ||||
| Total assets20/58 | €1.8m | €2.1m | €2.2m | ▲ 1.5% |
| Fixed assets21/28 | €0.02m | €0.02m | €0.02m | ▲ 2.1% |
| Tangible fixed assets22/27 | €0.01m | €0.01m | €0.01m | ▲ 3.0% |
| Plant, machinery and equipment23 | €0.01m | €0.01m | €0.01m | ▼ 15.9% |
| Furniture and vehicles24 | €0.001m | €0.002m | €0.004m | ▲ 121% |
| Financial fixed assets28 | €0.006m | €0.005m | €0.005m | = |
| Current assets29/58 | €1.8m | €2.1m | €2.2m | ▲ 1.5% |
| Stocks and contracts in progress3 | €1.5m | €1.9m | €2.0m | ▲ 7.1% |
| Stocks30/36 | €1.5m | €1.9m | €2.0m | ▲ 7.1% |
| Amounts receivable within one year40/41 | €0.2m | €0.2m | €0.1m | ▼ 42.1% |
| Trade receivables40 | €0.2m | €0.2m | €0.1m | ▼ 42.1% |
| Other amounts receivable41 | - | €2 | €10 | ▲ 350% |
| Cash at bank and in hand54/58 | €0.01m | €0.002m | €0.004m | ▲ 173% |
| Deferred charges and accrued income490/1 | €0.001m | €0.001m | €0.001m | ▲ 16.2% |
| Equity and liabilities | ||||
| Total equity and liabilities10/49 | €1.8m | €2.1m | €2.2m | ▲ 1.5% |
| Equity10/15 | €0.5m | €0.5m | €0.6m | ▲ 8.2% |
| Contributions10/11 | €0.4m | €0.4m | €0.4m | = |
| Reserves13 | - | €0.01m | €0.05m | ▲ 383% |
| Distributable reserves133 | - | €0.01m | €0.05m | ▲ 383% |
| Profit (loss) carried forward14 | €0.1m | €0.1m | €0.1m | = |
| Amounts payable17/49 | €1.3m | €1.6m | €1.6m | ▼ 0.6% |
| Amounts payable after more than one year17 | €0.7m | €0.7m | €0.6m | ▼ 10.9% |
| Financial debts170/4 | €0.7m | €0.7m | €0.6m | ▼ 10.9% |
| Amounts payable within one year42/48 | €0.6m | €0.9m | €1.0m | ▲ 7.3% |
| Current portion of amounts payable after more than one year42 | €0.08m | €0.1m | €0.1m | ▲ 41.5% |
| Financial debts43 | €0.04m | €0.04m | €0.04m | = |
| Other loans439 | €0.04m | €0.04m | €0.04m | = |
| Trade debts44 | €0.3m | €0.3m | €0.2m | ▼ 45.5% |
| Suppliers440/4 | €0.3m | €0.3m | €0.2m | ▼ 45.5% |
| Advances received on contracts in progress46 | - | - | €0.002m | - |
| Taxes, remuneration and social security45 | €0.09m | €0.1m | €0.1m | ▲ 12.0% |
| Taxes450/3 | €0.09m | €0.1m | €0.1m | ▲ 12.0% |
| Other amounts payable47/48 | €0.09m | €0.4m | €0.5m | ▲ 45.1% |
| Accrued charges and deferred income492/3 | - | €0.001m | - | - |
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Profit (loss) for the period9904 | €101,564 | €10,918 | €41,859 | ▲ 283% |
| + Depreciation and write-downs630 | €2,929 | €2,554 | €2,961 | ▲ 15.9% |
| Operating cash flow (approximation) | €104,493 | €13,472 | €44,820 | ▲ 233% |
| Investment in fixed assets (approximation) | - | -€1,340 | -€3,360 | ▼ 151% |
| Change in cash | - | -€10,356 | €2,844 | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Filings with the National Bank (3)
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-12-2025 | abbreviated format | 12-08-2026 | 2026-00394842 |
| 31-12-2024 | full format | 25-07-2025 | 2025-00311777 |
| 31-12-2023 | full format | 07-06-2024 | 2024-00116049 |
Similar companies · same sector, comparable size
Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.
Directors
Mandate history
- Board
| Name | Functions and periods |
|---|---|
| JESPERS-COCHEZ Nicolas |
|
| POLL Barbara Alma Marcelle Antoinette |
|
Owners and capital
Capital and shareholders
- POLL Barbara Alma Marcelle Antoinette 50 shares (50%) · €200,000 in cash
- JESPERS-COCHEZ Nicolas 50 shares (50%) · €200,000 in cash
The Belgian Official Gazette names shareholders only when an act mentions them; the share register itself is not published.
- 24-11-2022 Incorporation · €400,000 · 100 shares
Group and network
Connections & network
2 current directorsThe network starts from this company’s directors. Other companies they run appear here as nodes.
History
Acts, filings and financial milestones
14-03
Gazette deed
Resignations & appointmentsDirector in office3 facts ▸
- General meeting, 20-01-2025
- Director in office, POLL Barbara (director)
- Director in office, JESPERS-COCHEZ Nicolas (director)
24-11
Gazette deed
IncorporationAppointments: POLL Barbara Alma Marcelle Antoinette (director) and JESPERS-COCHEZ Nicolas (director) · Founder · Founding capital11 facts ▸
- Incorporation, 21-11-2022
- Founder, POLL Barbara Alma Marcelle Antoinette
- Founder, JESPERS-COCHEZ Nicolas
- Founding capital, €400,000
- Other provision, “report de libération des apports, libération des apports reportée” (deed in French)
- Capital contribution, €200,000
- Other provision, “décisions suivantes prises à terme après arrêt statuts, prise d’effet décisions post-statuts” (deed in French)
- Director appointment, POLL Barbara Alma Marcelle Antoinette (director)
- Director appointment, JESPERS-COCHEZ Nicolas (director)
- Pre-incorporation commitments, “takeover, tous actes,opérations et facturations au nom société en formation par eux-mêmes ou préposés” (deed in French)
- Other provision, “dépôt expéditions et extraits, avant enregistrement acte” (deed in French)
Register details
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 30 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.
Recognitions · licences · registrations
Food safety, FASFC
1 siteEnvironmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.
Sites & property
2 establishment units
2 parcels
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 25763I0176/00A000 | Wallonia | 1,118 m² | 1 · 168 m² | 10.4 m · 2 |
| 25068B0069/00L000 | Wallonia | 997 m² | 1 · 96 m² | 6.6 m · 2 |
How the parcels are linked
Articles of association
What the company does
- PurposeThe activities the company may carry out under its articles.
- “Toutes opérations se rapportant directement ou indirectement à l’achat,la vente,l’importation,l’exportation,la distribution et la…” (deed in French)
11 activities (deed in French)
- Toutes opérations se rapportant directement ou indirectement à l’achat,la vente,l’importation,l’exportation,la distribution et la livraison,le commerce en gros et détail de boissons alcoolisées et non-alcoolisées,et plus particulièrement de vins,liqueurs,bières,eaux,spiritueux,et de façon plus large tous produits et fournitures pour le secteur Horeca en général
- L’exploitation d’œnothèques,bars à vins,restaurants,et bars à cigares
- La formation,la tenue et la participation de salons événementiels,et toute activité en relation avec l’œnologie et le secteur Horeca en général
- L’organisation de formations,séminaires,ateliers,réunions,événements,conférences,soirées,réceptions,salons professionnels,conférences et congrès
- L’activité d’intermédiaire de commerce dans tous domaines
- Toutes opérations de conseil,de gestion et conseil financier,de marketing,de consultance,de conseil en achat,en vente,de stratégie,de services,de missions d’expertise,de fabrication,de commercialisation,de création,de conception,de réalisation,de promotion et d’assistance aux sociétés,associations et personnes physiques
- La prestation de services en mission de conseil,de gestion financière,d’expertise et d’action pour l’accompagnement de projets
- L’acceptation et l’exercice de mandats relatifs à l’administration,à la gestion,à la direction au contrôle et à la liquidation de toutes sociétés,entreprises ou associations
- Toutes opérations mobilières ou immobilières,comprenant,la gestion et la mise en valeur pour son propre compte ou compte d’autrui d’un patrimoine mobilier et immobilier et toutes les opérations nécessaires à la constitution et la gestion de ce patrimoine (notamment l’achat,la construction,la vente,la location,la transformation,l’aménagement,la rénovation,le lotissement)
- L’achat,la vente,l’importation,l’exportation,la représentation de tous éléments de décoration,d’ameublement et de mode,ainsi que de tous articles textiles,linge de maison,tissus d’habillement ou non,d’intérieur et industriels,confectionnés ou non,en gros et au détail
- Le commerce sous toutes ses formes et notamment l'importation,l'exportation,l'achat et la vente en gros ou au détail,la représentation et le courtage,ainsi que la fabrication,la transformation et le transport de toutes marchandises et de tous produits,et notamment de tout ce qui se rapporte à la parfumerie,aux cosmétiques,produits de beauté et savonnerie de toilette,à la mode en général et notamment à la mode féminine,à le mode masculine,aux tissus,vêtements,maroquinerie,lingerie,habillement,chapellerie,bonneterie,fourrures,mercerie,ganterie,chaussures et autres accessoires et articles de mode,bijouterie en métaux précieux,en plaqué ou fantaisie,joaillerie en métaux précieux,en plaqué ou de fantaisie,avec des pierres précieuses et semi-précieuses,horlogerie,montre en métal,en métaux précieux ou en plaqué,montres de joaillerie,et tous articles de création d’art et de fantaisie,sous toutes formes
- Name clauseThe name the company operates under according to its articles.
- Epicuria Sélection
- Registered office clauseThe region of the registered office; it decides among other things the language of official documents.
- “Région Wallonne, Annexes du Moniteur belge” (deed in French)
Who represents it, and how
- Who signsWho may bind the company towards others, for example by signing a contract.
- Each director alone
- Board ruleHow the board is made up, meets and takes decisions.
- “Un ou plusieurs, constituant un collège ou non” (deed in French)“Totalité pouvoirs administration avec faculté déléguer partie, assemblée nommant fixe nombre,durée déterminée ou…” (deed in French)
Meetings and financial year
- Annual meetingWhen the shareholders meet each year, among other things to approve the annual accounts.
- First Thursday of June at 18:00
Oversight and winding up
- Statutory auditorA statutory auditor is a registered auditor who checks the accounts; small companies need not have one.
- No statutory auditor
- Dissolution ruleWhen and by whom the company can be dissolved.
- “Respect conditions article 2:80 du Code des sociétés et des associations, article 2:80 du Code des sociétés et des associations” (deed in French)
- Liquidation ruleHow assets are shared after dissolution: creditors first, then shareholders.
- “Un ou plusieurs liquidateurs nommés par assemblée générale, administrateur(s) en exercice” (deed in French)