ETERNA (0467.010.161): annual accounts, directors and company register

ETERNA

Ostend ·KBO/BCE: BE 0467.010.161

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%

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%

Line	2026	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2013	2012	2011	2010	2009	2008	2007
Balance sheet: assets
Total assets`20/58`	402,595	392,242	399,350	371,879	370,504	364,681	378,982	377,501	376,953	380,691	397,560	416,180	488,695	521,572	578,037	598,416	614,749	664,322	657,701
Fixed assets`21/28`	327,050	323,015	301,218	280,640	295,274	265,653	271,890	288,775	302,824	323,535	334,805	352,472	401,865	434,085	467,354	497,898	492,514	517,376	540,713
Tangible fixed assets`22/27`	327,050	323,015	301,218	280,640	295,274	265,653	271,890	288,775	302,824	323,535	334,805	352,472	401,828	434,047	467,317	497,861	492,477	517,338	540,676
Land and buildings`22`	326,797	322,087	299,332	279,934	294,145	265,492	271,382	287,844	302,279	323,535	334,805	352,279	392,531	416,745	441,065	465,672	490,417	516,134	540,522
Furniture and vehicles`24`	252	928	1,886	706	1,129	161	508	931	545	-	-	193	9,297	17,302	26,253	32,189	2,059	1,204	154
Financial fixed assets`28`	-	-	-	-	-	-	-	-	-	-	-	-	37	37	37	37	37	37	37
Current assets`29/58`	75,545	69,227	98,131	91,239	75,229	99,028	107,092	88,726	74,129	57,156	62,755	63,708	86,830	87,488	110,683	100,518	122,235	146,946	116,987
Stocks and contracts in progress`3`	-	-	-	-	-	-	-	-	-	-	-	-	74,831	71,482	77,358	89,590	96,571	112,089	91,355
Stocks`30/36`	-	-	-	-	-	-	-	-	-	-	-	-	74,831	71,482	77,358	89,590	96,571	112,089	91,355
Amounts receivable within one year`40/41`	-	-	-	-	0	1,500	12,005	8,511	12	34	2,807	3,336	637	400	3,075	2,272	17,433	15,818	2,451
Trade receivables`40`	-	-	-	-	-	-	-	-	-	-	2,807	329	637	400	3,075	2,272	17,433	15,818	2,451
Other amounts receivable`41`	-	-	-	-	0	1,500	12,005	8,511	12	34	-	3,007	-	-	-	-	-	-	-
Cash at bank and in hand`54/58`	74,009	67,475	96,354	88,948	74,117	94,918	91,893	77,697	70,504	56,402	58,881	59,001	5,484	8,113	26,868	5,097	4,584	15,485	13,139
Deferred charges and accrued income`490/1`	1,536	1,752	1,777	2,291	1,112	2,609	3,195	2,519	3,613	720	1,068	1,371	5,878	7,493	3,382	3,559	3,647	3,555	10,043
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	402,595	392,242	399,350	371,879	370,504	364,681	378,982	377,501	376,953	380,691	397,560	416,180	488,695	521,572	578,037	598,416	614,749	664,322	657,701
Equity`10/15`	217,156	213,894	207,644	200,834	199,975	196,032	200,329	197,310	195,117	198,163	205,102	213,727	282,276	294,333	289,487	297,976	291,888	274,639	231,345
Contributions`10/11`	302,000	302,000	302,000	302,000	302,000	302,000	-	302,000	302,000	302,000	302,000	302,000	302,000	302,000	302,000	302,000	302,000	302,000	302,000
Issued capital`100`	-	-	-	-	-	-	-	302,000	302,000	302,000	302,000	302,000	302,000	302,000	302,000	302,000	302,000	302,000	302,000
Contributions outside capital`11`	-	-	-	-	-	-	302,000	-	-	-	-	-	-	-	-	-	-	-	-
Share premium`1100/10`	-	-	-	-	-	-	302,000	-	-	-	-	-	-	-	-	-	-	-	-
Reserves`13`	3,120	3,120	3,120	3,120	3,120	21,870	21,870	21,870	21,870	21,870	21,870	21,870	21,870	21,870	21,870	21,870	21,870	21,870	21,870
Non-distributable reserves`130/1`	-	-	-	0	1,361	1,361	1,361	-	-	-	-	-	-	-	-	-	-	-	-
Legal reserve`130`	-	-	-	-	-	-	-	1,361	1,361	1,361	1,361	1,361	1,361	1,361	1,361	1,361	1,361	1,361	1,361
Reserves not available under the articles`1311`	-	-	-	0	1,361	1,361	-	-	-	-	-	-	-	-	-	-	-	-	-
Other`1319`	-	-	-	-	-	-	1,361	-	-	-	-	-	-	-	-	-	-	-	-
Tax-exempt reserves`132`	1,759	1,759	1,759	1,759	1,759	20,509	20,509	20,509	20,509	20,509	20,509	20,509	20,509	20,509	20,509	20,509	20,509	20,509	20,509
Distributable reserves`133`	1,361	1,361	1,361	1,361	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Profit (loss) carried forward`14`	-87,964	-91,226	-97,476	-104,287	-105,145	-127,838	-123,541	-126,560	-128,753	-125,707	-118,768	-110,143	-41,594	-29,537	-34,383	-25,894	-31,982	-49,231	-92,525
Amounts payable`17/49`	185,438	178,347	191,706	171,045	170,529	168,648	178,653	180,191	181,836	182,528	192,458	202,452	206,419	227,239	288,550	300,440	322,861	389,683	426,356
Amounts payable after more than one year`17`	-	-	-	-	-	-	0	173,525	173,525	173,525	173,525	173,525	173,525	173,525	173,525	186,645	173,525	198,441	238,273
Financial debts`170/4`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	13,119	-	24,916	64,747
Other amounts payable`178/9`	-	-	-	-	-	-	0	173,525	173,525	173,525	173,525	173,525	173,525	173,525	173,525	173,525	173,525	173,525	173,525
Amounts payable within one year`42/48`	171,385	162,768	179,019	161,263	161,660	159,753	168,731	4,566	5,478	6,223	16,958	18,941	21,824	42,141	103,492	103,396	138,936	180,843	177,691
Current portion of amounts payable after more than one year`42`	-	-	-	-	-	-	-	-	-	-	-	-	-	1,029	13,119	11,622	24,916	39,832	39,832
Trade debts`44`	1,273	508	13,211	3,675	1,083	3,015	1,117	97	1,680	1,431	1,996	9,490	9,995	5,991	5,354	9,115	7,871	22,655	18,009
Suppliers`440/4`	1,273	508	13,211	3,675	1,083	3,015	1,117	97	1,680	1,431	1,996	9,490	9,995	5,991	5,354	9,115	7,871	22,655	18,009
Taxes, remuneration and social security`45`	-	-	-	0	2,000	-	0	3,384	3,384	3,384	11,238	3,365	10,688	23,061	17,421	24,379	18,009	16,598	15,396
Taxes`450/3`	-	-	-	0	2,000	-	0	3,384	3,384	3,384	11,238	2,440	5,536	17,324	8,928	16,301	10,164	9,017	7,960
Remuneration and social security`454/9`	-	-	-	-	-	-	-	-	-	-	-	925	5,152	5,737	8,494	8,078	7,845	7,581	7,436
Other amounts payable`47/48`	170,112	162,260	165,808	157,588	158,578	156,738	167,614	1,085	414	1,408	3,724	6,086	1,141	12,060	67,598	58,280	88,141	101,759	104,454
Accrued charges and deferred income`492/3`	14,053	15,579	12,686	9,782	8,868	8,895	9,922	2,100	2,832	2,780	1,975	9,986	11,069	11,573	11,532	10,399	10,399	10,399	10,392
Income statement
Turnover`70`	-	-	-	-	-	-	-	-	-	-	-	-	-	297,141	-	-	-	-	-
Non-recurring operating income`76A`	-	-	-	-	-	-	-	-	-	5,000	-	-	-	1,000	-	83	-	-	-
Gross operating margin`9900`	47,211	52,143	45,028	32,613	45,166	29,737	41,642	45,020	38,509	33,697	32,844	55,945	55,363	74,816	72,463	97,729	91,350	117,802	116,697
Goods, raw materials, services and sundry goods`60/61`	-	-	-	-	-	-	-	-	-	-	-	-	-	248,045	-	-	-	-	-
Remuneration, social security and pensions`62`	-	-	-	-	-	-	-	-	-	-	-	38,404	19,567	19,402	30,549	29,705	29,893	29,311	27,259
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	21,296	21,924	17,332	14,634	23,138	17,900	22,998	22,635	21,619	21,055	20,335	49,356	32,781	33,270	33,636	33,233	26,803	27,308	27,869
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)`631/4`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	11,345	-	-	-
Other operating charges`640/8`	11,405	11,097	10,691	9,888	9,545	9,479	8,893	8,762	8,590	8,438	9,239	18,971	8,855	8,714	9,110	9,518	8,927	9,008	8,189
Non-recurring operating charges`66A`	-	-	-	-	-	-	-	-	-	-	900	-	-	-	-	-	-	-	8,383
Operating profit (loss)`9901`	14,509	19,122	17,005	8,091	12,482	2,358	9,751	13,624	8,300	4,203	3,270	-50,785	-5,839	13,429	-831	13,928	25,728	52,176	53,379
Financial income`75/76B`	-	0	0	-	0	0	38	71	78	262	489	3,946	5,667	5,318	5,177	5,568	5,908	7,505	7,804
Recurring financial income`75`	-	0	0	-	0	0	38	71	78	262	489	3,946	5,667	5,318	5,177	5,568	5,908	7,505	7,804
Financial charges`65/66B`	11,247	12,872	10,194	7,231	6,539	6,655	6,770	11,502	11,424	11,404	11,316	21,417	11,706	12,280	12,835	13,491	14,386	16,386	17,812
Recurring financial charges`65`	11,247	12,872	10,194	7,231	6,539	6,655	6,770	11,502	11,424	11,404	11,316	21,417	11,706	12,280	12,835	13,491	14,386	16,386	17,812
Profit (loss) for the period before taxes`9903`	3,262	6,250	6,811	860	5,943	-4,297	3,019	2,193	-3,046	-6,938	-8,457	-68,256	-11,878	7,467	-8,489	6,088	17,249	43,294	34,988
Income taxes`67/77`	-	-	0	2	2,000	-	-	-	-	0	168	293	179	2,621	-	-	-	-	-
Profit (loss) for the period`9904`	3,262	6,250	6,811	858	3,943	-4,297	3,019	2,193	-3,046	-6,939	-8,625	-68,549	-12,057	4,846	-8,489	6,088	17,249	43,294	34,988
Transfer from tax-exempt reserves`789`	-	-	-	0	18,750	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Profit (loss) for the period to be appropriated`9905`	3,262	6,250	6,811	858	22,693	-4,297	3,019	2,193	-3,046	-6,939	-8,625	-68,549	-12,057	4,846	-8,489	6,088	17,249	43,294	34,988
Appropriation of the result
Profit (loss) to be appropriated`9906`	-87,964	-91,226	-97,476	-104,287	-105,145	-127,838	-123,541	-126,560	-128,753	-125,707	-118,768	-110,143	-41,594	-29,537	-34,383	-25,894	-31,982	-49,231	-92,525
Profit (loss) brought forward from the previous period`14P`	-91,226	-97,476	-104,287	-105,145	-127,838	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Social balance sheet
Average staff (FTE)`9087`	-	-	-	-	-	-	-	-	-	-	-	0.9	0.9	0.9	1	1	1	1	1
Hours worked`1013`	-	-	-	-	-	-	-	-	-	-	-	2,043	1,033	1,467	1,807	1,724	1,693	1,754	1,783
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Financial year	Type	Filed	Reference	Document
31-03-2026	micro format	02-10-2026	2026-00548543	PDF
31-03-2025	micro format	07-10-2025	2025-00536320	PDF
31-03-2024	micro format	01-10-2024	2024-00484164	PDF
31-03-2023	micro format	26-09-2023	2023-00453592	PDF
31-03-2022	micro format	19-10-2022	2022-20469622	PDF
31-03-2021	micro format	01-10-2021	2021-70300106	PDF
31-03-2020	micro format	14-10-2020	2020-61500202	PDF
31-03-2019	micro format	03-10-2019	2019-68800324	PDF
31-03-2018	micro format	21-09-2018	2018-64500539	PDF
31-03-2017	micro format	05-10-2017	2017-66600437	PDF
31-03-2016	abbreviated format	16-09-2016	2016-60100287	PDF
31-03-2015	abbreviated format	29-09-2015	2015-62000318	PDF
31-05-2013	abbreviated format	26-11-2013	2013-66900518	PDF
31-05-2012	abbreviated format	05-11-2012	2012-63300003	PDF
31-05-2011	abbreviated format	01-12-2011	2011-62800248	PDF
31-05-2010	abbreviated format	15-11-2010	2010-60600389	PDF
31-05-2009	abbreviated format	20-11-2009	2009-85800114	PDF
31-05-2008	abbreviated format	20-11-2008	2008-82000362	PDF
31-05-2007	abbreviated format	13-11-2007	2007-80100040	PDF
31-05-2006	abbreviated format	15-11-2006	2006-87402431	PDF
31-05-2005	abbreviated format	08-11-2005	2005-85604837	PDF
30-06-2003	abbreviated format	22-12-2003	2003-84200164	PDF
30-06-2002	abbreviated format	24-12-2002	2002-78200009	PDF
30-06-2001	abbreviated format	27-12-2001	2001-77400205	PDF
30-06-2000	abbreviated format	26-01-2001	2001-02400132	PDF

Line	2026	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2013	2012	2011	2010	2009	2008	2007
EBITDA	35,805	41,046	34,337	22,725	35,621	20,258	32,748	36,259	29,919	25,259	23,605	-1,429	26,942	46,699	32,804	47,161	52,531	79,483	81,248
Cash flow	24,559	28,174	24,143	15,493	27,081	13,603	26,017	24,828	18,573	14,117	11,710	-19,193	20,724	38,116	25,146	39,321	44,053	70,602	62,857
Investment in fixed assets (approximation)	25,332	43,721	37,911	0	52,760	11,663	6,113	8,586	908	9,786	2,668	-	561	0	3,092	38,617	1,941	3,970	31,223
Change in cash	6,534	-28,879	7,407	14,831	-20,801	3,025	14,196	7,193	14,102	-2,479	-120	-	-2,629	-18,755	21,771	513	-10,900	2,346	-
Working capital	-95,840	-93,541	-80,888	-70,024	-86,431	-60,726	-61,639	84,160	68,651	50,933	45,798	44,766	65,006	45,347	7,191	-2,878	-16,701	-33,896	-60,703
EBIT margin	-	-	-	-	-	-	-	-	-	-	-	-	-	4.5%	-	-	-	-	-
Solvency	53.9%	54.5%	52.0%	54.0%	54.0%	53.8%	52.9%	52.3%	51.8%	52.1%	51.6%	51.4%	57.8%	56.4%	50.1%	49.8%	47.5%	41.3%	35.2%
Current ratio	0.44	0.43	0.55	0.57	0.47	0.62	0.63	19.43	13.53	9.19	3.70	3.36	3.98	2.08	1.07	0.97	0.88	0.81	0.66
Quick ratio	0.44	0.43	0.55	0.57	0.47	0.62	0.63	19.43	13.53	9.19	3.70	3.36	0.55	0.38	0.32	0.11	0.18	0.19	0.14
Debt to equity	0.85	0.83	0.92	0.85	0.85	0.86	0.89	0.91	0.93	0.92	0.94	0.95	0.73	0.77	1.00	1.01	1.11	1.42	1.84
ROE	1.5%	2.9%	3.3%	0.4%	2.0%	-2.2%	1.5%	1.1%	-1.6%	-3.5%	-4.2%	-32.1%	-4.3%	1.6%	-2.9%	2.0%	5.9%	15.8%	15.1%
ROA	0.8%	1.6%	1.7%	0.2%	1.1%	-1.2%	0.8%	0.6%	-0.8%	-1.8%	-2.2%	-16.5%	-2.5%	0.9%	-1.5%	1.0%	2.8%	6.5%	5.3%
Interest coverage	3.18	3.19	3.37	3.14	5.45	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Customer credit	-	-	-	-	-	-	-	-	-	-	-	-	-	0 days	-	-	-	-	-
Supplier credit	-	-	-	-	-	-	-	-	-	-	-	-	-	9 days	-	-	-	-	-

Item	31-03-2026	31-03-2025	31-03-2024	31-03-2023	31-03-2022
Tangible fixed assets	€25,332	€43,721	€37,911	-	€52,760
Depreciation and write-downs of the year	€21,296	€21,924	€17,332	€14,634	€23,138

ZOE X establishment since 02-01-2015 · founded in 2002	40 FTE (2025) 0477.268.407
Odent, Alexander (sole trader) establishment since 18-04-2018	founded in 2018 0695.506.826
COUP DE FOUDRE registered office since 17-02-2017	founded in 2009 0816.993.386
AB-FISC registered office since 31-12-1987	founded in 1987 0432.799.746

Overview

Lifetime

Key points

Equity

Turnover

Filings

Checked score

Score breakdown

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Credit verdict

Signals

Board and ownership

Recent changes

Official details

Annual accounts to 31-03-2026

Insights on ETERNA

Financials

Annual accounts 2026

Money flows

Balance sheet

Change in equityin euro

Change in cashin euro

Staff

Staff cost per FTE

Joined and left

Filed annual accounts

Filings

Key figures and ratios

Investments

Insights on ETERNA

Board & ownership

Board

Mandates through the years

Control

Capital

Articles of association

Network & group

No group

At the same address

Timeline

Timeline

History

Company details

Identity

Activities

Registered office and establishments

Buildings and parcels at the address

Location

Parcels