Equity
Debts exceed assets in financial year 2024.
Debts exceed assets in financial year 2024.
Every financial year from 2022 to 2024 closed with a loss. 2023 was the heaviest.
Of this, €252,958 falls due within a year.
In 2024, 19 people joined and 17 left.
2025 accounts not filed: deadline was 30-04-2026.
Lower solvency than 91% of companies in retail trade. Sector median 38.5% · 9,516 companies.
Show the recommended maximum and see how the verdict changes with amount, term and advance.
The scores and ratios are Checked's own calculations, not a credit decision.
| Company | ||||
|---|---|---|---|---|
| FJL Bruges | €230,107 | €81,796 | -10.2% | 2.4 |
| L’arôme du basilic Berchem-Sainte-Agathe | €157,991 | €105,193 | -96.0% | 2 |
| MHP Neufchâteau | €209,329 | €129,161 | 36.9% | 3 |
| COLMADO Bruges | €193,745 | €70,563 | 23.6% | 1.8 |
| RPS Wellen | €329,535 | €168,560 | 51.6% | 2.3 |
| OZKIM Herstal | €319,870 | €137,172 | 16.2% | 2.2 |
| DBGB Ghent | €281,507 | €96,964 | 30.3% | 2.6 |
These companies have the same main activity as FJL: non-specialised retail sale with food, beverages or tobacco predominating (NACE 47110). They are comparable in size and age: total assets between €158,000 and €330,000, founded between 1999 and 2017.
FJL files the abbreviated format. That format states no turnover. The gross margin fell from €85,825 in 2011 to €81,796 in 2024.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
2025 annual accounts not yet filed, deadline passed on 30 April 2026 The financial year closed on 30 September 2025. The accounts are due at the latest 7 months after the close (Companies Code art. 3:10). Source: NBB filings, as of 15 November 2026.
Turnover and EBIT margin are not published. The abbreviated or micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €860,000. Estimated: probably between €600,000 and €1.3m.
Higher than 8% of 9,516 companies in 2024.
Higher than 10% of 9,424 companies in 2024.
Higher than 12% of 9,470 companies in 2024.
Net result: bottom quarter · Equity: bottom quarter · Balance sheet total: bottom quarter · Working capital: bottom quarter · Staff: middle half
Staff costs divided by the average number of full-time equivalents.
In 2024, 19 people joined and 17 left.
| Line | Trend | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet: assets | |||||||||||||||
20/58 |
230,107 | 295,038 | 250,304 | 194,342 | 202,753 | 285,007 | 351,650 | 211,421 | 238,006 | 261,178 | 264,394 | 281,155 | 356,349 | 301,349 | |
21/28 |
63,684 | 70,655 | 65,422 | 74,977 | 6,609 | 27,463 | 50,445 | 64,687 | 87,104 | 108,981 | 126,724 | 147,629 | 168,910 | 179,639 | |
22/27 |
63,684 | 70,655 | 65,422 | 74,977 | 6,609 | 27,463 | 50,445 | 64,687 | 87,104 | 108,981 | 126,724 | 147,629 | 168,910 | 179,639 | |
22 |
57,720 | 67,330 | 60,598 | 68,655 | - | - | - | - | - | - | - | - | - | - | |
23 |
1,827 | 3,325 | 4,823 | 6,322 | 6,609 | 27,463 | 50,445 | 64,593 | 86,916 | 108,698 | 126,348 | 147,629 | 168,910 | 179,639 | |
24 |
4,138 | - | - | - | - | - | - | 94 | 188 | 282 | 376 | - | - | - | |
29/58 |
166,423 | 224,383 | 184,882 | 119,365 | 196,144 | 257,545 | 301,205 | 146,734 | 150,901 | 152,197 | 137,670 | 133,526 | 187,439 | 121,710 | |
3 |
53,790 | 54,432 | 53,400 | 51,860 | 48,833 | 50,280 | 51,640 | 57,441 | 51,100 | 49,133 | 47,422 | 50,240 | 47,714 | 43,755 | |
30/36 |
53,790 | 54,432 | 53,400 | 51,860 | 48,833 | 50,280 | 51,640 | 57,441 | 51,100 | 49,133 | 47,422 | 50,240 | 47,714 | 43,755 | |
40/41 |
85,155 | 84,454 | 41,097 | 41,812 | 68,647 | 179,777 | 169,155 | 58,554 | 74,172 | 71,004 | 47,513 | 29,299 | 51,211 | 52,319 | |
40 |
32,582 | 32,949 | 16,154 | 0 | - | - | - | - | - | 636 | - | 182 | - | - | |
41 |
52,573 | 51,504 | 24,943 | 41,812 | 68,647 | 179,777 | 169,155 | 58,554 | 74,172 | 70,368 | 47,513 | 29,118 | 51,211 | 52,319 | |
54/58 |
19,430 | 75,592 | 85,713 | 21,775 | 73,174 | 22,392 | 75,022 | 25,654 | 21,722 | 28,217 | 38,903 | 50,209 | 88,514 | 24,051 | |
490/1 |
8,048 | 9,905 | 4,672 | 3,918 | 5,490 | 5,096 | 5,388 | 5,085 | 3,907 | 3,843 | 3,832 | 3,778 | - | 1,584 | |
| Balance sheet: equity and liabilities | |||||||||||||||
10/49 |
230,107 | 295,038 | 250,304 | 194,342 | 202,753 | 285,007 | 351,650 | 211,421 | 238,006 | 261,178 | 264,394 | 281,155 | 356,349 | 301,349 | |
10/15 |
-23,571 | -13,207 | 19,609 | 21,950 | 15,736 | 28,037 | 27,775 | 27,699 | 29,396 | 28,785 | 28,400 | 27,877 | 27,598 | 26,145 | |
10/11 |
25,000 | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | |
100 |
- | - | - | - | - | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | |
11 |
- | - | - | - | 25,000 | - | - | - | - | - | - | - | - | - | |
1109/19 |
- | - | - | - | 25,000 | - | - | - | - | - | - | - | - | - | |
13 |
2,500 | 2,500 | 2,500 | 2,500 | 2,500 | 3,037 | 2,775 | 2,699 | 4,396 | 3,785 | 3,400 | 2,877 | 2,598 | 1,145 | |
130/1 |
0 | 2,500 | 2,500 | 2,500 | 2,500 | - | - | - | - | - | - | - | - | - | |
130 |
- | - | - | - | - | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | 1,145 | |
1311 |
0 | 2,500 | 2,500 | 2,500 | 2,500 | - | - | - | - | - | - | - | - | - | |
133 |
2,500 | - | - | - | - | 537 | 275 | 199 | 1,896 | 1,285 | 900 | 377 | 98 | - | |
14 |
-51,071 | -40,707 | -7,891 | -5,550 | -11,764 | - | - | - | - | - | - | - | - | - | |
17/49 |
253,678 | 308,245 | 230,695 | 172,392 | 187,017 | 256,970 | 323,875 | 183,722 | 208,610 | 232,392 | 235,994 | 253,278 | 328,752 | 275,204 | |
17 |
- | - | - | - | - | - | 9,566 | 28,519 | 52,963 | 77,408 | 101,852 | 126,296 | 150,741 | 175,185 | |
170/4 |
- | - | - | - | - | - | 9,566 | 28,519 | 52,963 | 77,408 | 101,852 | 126,296 | 150,741 | 175,185 | |
42/48 |
252,958 | 308,245 | 229,932 | 171,800 | 187,017 | 256,970 | 314,309 | 155,204 | 155,647 | 154,985 | 134,142 | 126,981 | 178,011 | 100,018 | |
42 |
- | - | - | - | - | 9,566 | 35,343 | 24,444 | 24,444 | 24,444 | 24,444 | 24,444 | 24,444 | 24,444 | |
43 |
- | - | - | - | - | 285 | - | - | - | - | - | - | - | - | |
430/8 |
- | - | - | - | - | 285 | - | - | - | - | - | - | - | - | |
44 |
233,951 | 282,653 | 198,835 | 121,601 | 137,780 | 141,329 | 265,987 | 110,644 | 116,007 | 113,045 | 99,126 | 92,351 | 141,501 | 68,048 | |
440/4 |
233,951 | 282,653 | 198,835 | 121,601 | 137,780 | 141,329 | 265,987 | 110,644 | 116,007 | 113,045 | 99,126 | 92,351 | 141,501 | 68,048 | |
46 |
12,605 | 4,312 | - | - | - | - | - | - | - | - | - | - | - | - | |
45 |
6,402 | 3,000 | 11,780 | 19,249 | 23,892 | 29,289 | 12,978 | 20,116 | 13,567 | 17,495 | 10,571 | 10,186 | 12,065 | 7,526 | |
450/3 |
1,807 | 929 | 3,363 | 4,189 | 5,785 | 18,798 | 5,685 | 6,048 | 6,330 | 6,723 | 5,228 | 6,009 | 6,862 | 3,389 | |
454/9 |
4,595 | 2,071 | 8,417 | 15,060 | 18,107 | 10,492 | 7,294 | 14,068 | 7,237 | 10,772 | 5,343 | 4,177 | 5,203 | 4,137 | |
47/48 |
0 | 18,280 | 19,317 | 30,951 | 25,345 | 76,500 | - | - | 1,629 | - | - | - | - | - | |
492/3 |
720 | 0 | 763 | 591 | - | - | - | - | - | - | - | - | - | - | |
| Income statement | |||||||||||||||
76A |
- | - | - | 0 | 330 | - | - | - | - | - | - | - | - | - | |
9900 |
81,796 | 40,001 | 95,007 | 136,088 | 109,339 | 181,875 | 123,353 | 236,167 | 190,783 | 193,193 | 175,202 | 162,168 | 187,094 | 85,825 | |
62 |
56,528 | 44,770 | 73,599 | 110,818 | 91,834 | 67,399 | 85,436 | 99,704 | 79,138 | 64,822 | 39,397 | 35,522 | 32,289 | 29,454 | |
630 |
11,321 | 10,304 | 9,555 | 9,165 | 20,854 | 22,983 | 24,202 | 22,418 | 22,727 | 23,210 | 21,375 | 21,281 | 21,281 | 21,911 | |
631/4 |
3,004 | - | - | - | - | - | - | - | - | - | - | - | - | - | |
640/8 |
3,214 | 4,657 | 1,058 | 1,354 | 1,260 | 2,768 | 2,296 | 3,212 | 3,089 | 2,205 | 2,266 | 1,139 | 801 | 870 | |
66A |
- | - | - | 0 | 203 | - | 1,020 | - | - | - | - | - | - | - | |
9901 |
7,729 | -19,729 | 10,794 | 14,751 | -4,812 | 88,725 | 11,418 | 110,834 | 85,829 | 102,956 | 112,164 | 104,225 | 132,723 | 33,589 | |
75/76B |
976 | 114 | 428 | 362 | 1,959 | 1,539 | 3,293 | 1,459 | 728 | 1,880 | 696 | 1,814 | 3,310 | 2,111 | |
75 |
976 | 114 | 428 | 362 | 1,959 | 1,539 | 3,293 | 1,459 | 728 | 1,880 | 696 | 1,814 | 3,310 | 2,111 | |
65/66B |
18,619 | 12,701 | 12,688 | 8,432 | 8,829 | 8,053 | 10,078 | 7,680 | 10,356 | 7,420 | 8,447 | 9,454 | 10,693 | 14,669 | |
65 |
18,619 | 12,701 | 12,688 | 8,432 | 8,829 | 8,053 | 9,059 | 7,680 | 10,356 | 7,420 | 8,447 | 9,454 | 10,693 | 14,669 | |
66B |
- | - | - | - | - | - | 1,020 | - | - | - | - | - | - | - | |
9903 |
-9,913 | -32,316 | -1,465 | 6,681 | -11,682 | 82,211 | 4,632 | 104,613 | 76,201 | 97,416 | 104,413 | 96,585 | 125,340 | 21,031 | |
67/77 |
451 | 500 | 876 | 467 | 620 | 5,449 | 4,556 | 4,810 | 5,590 | 6,031 | 3,889 | 3,306 | 3,888 | 1,886 | |
9904 |
-10,364 | -32,816 | -2,341 | 6,214 | -12,301 | 76,762 | 76 | 99,803 | 70,611 | 91,385 | 100,523 | 93,279 | 121,453 | 19,145 | |
9905 |
-10,364 | -32,816 | -2,341 | 6,214 | -12,301 | 76,762 | 76 | 99,803 | 70,611 | 91,385 | 100,523 | 93,279 | 121,453 | 19,145 | |
| Appropriation of the result | |||||||||||||||
9906 |
-51,071 | -40,707 | -7,891 | -5,550 | -12,301 | 76,762 | 76 | 99,803 | 70,611 | 91,385 | 100,523 | 93,279 | 121,453 | 19,145 | |
14P |
-40,707 | -7,891 | -5,550 | - | - | - | - | - | - | - | - | - | - | - | |
791/2 |
- | - | - | 0 | 537 | - | - | 1,697 | - | - | - | - | - | - | |
691/2 |
- | - | - | - | - | 262 | 76 | - | 611 | 385 | 523 | 279 | 1,453 | 1,145 | |
6920 |
- | - | - | - | - | - | - | - | - | - | - | - | 1,355 | 1,145 | |
6921 |
- | - | - | - | - | 262 | 76 | - | 611 | 385 | 523 | 279 | 98 | - | |
694/7 |
- | - | - | - | - | 76,500 | - | 101,500 | 70,000 | 91,000 | 100,000 | 93,000 | 120,000 | 18,000 | |
695 |
- | - | - | - | - | 76,500 | - | 101,500 | 70,000 | 91,000 | 100,000 | 93,000 | 120,000 | 18,000 | |
| Social balance sheet | |||||||||||||||
9087 |
2.4 | 1.6 | 2.4 | 3.6 | 3 | 2.2 | 2.9 | 4.6 | 4.1 | 3.3 | 1.6 | 1.4 | 1.1 | 1.6 | |
Hours worked1013 |
2,956 | 2,662 | 3,861 | 5,862 | 5,207 | 4,014 | 5,292 | 7,001 | 5,770 | 4,497 | 2,921 | 2,641 | 2,067 | 2,323 | |
| Document | |||||||||||||||
The notes to these accounts have 11 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).
Source: Annual accounts 2024 (PDF), filed on 30-04-2025.
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 30-09-2024 | abbreviated format | 30-04-2025 | 2025-00085847 | |
| 30-09-2023 | micro format | 30-04-2024 | 2024-00079354 | |
| 30-09-2022 | micro format | 30-03-2023 | 2023-00050985 | |
| 30-09-2021 | micro format | 31-03-2022 | 2022-09700267 | |
| 30-09-2020 | micro format | 21-04-2021 | 2021-11000077 | |
| 30-09-2019 | micro format | 23-04-2020 | 2020-09700421 | |
| 30-09-2018 | abbreviated format | 19-03-2019 | 2019-07300542 | |
| 30-09-2017 | micro format | 26-02-2018 | 2018-05600117 | |
| 30-09-2016 | abbreviated format | 27-02-2017 | 2017-05300352 | |
| 30-09-2015 | abbreviated format | 12-02-2016 | 2016-04400001 | |
| 30-09-2014 | abbreviated format | 31-03-2015 | 2015-08400493 | |
| 30-09-2013 | abbreviated format | 20-12-2013 | 2013-69400222 | |
| 30-09-2012 | abbreviated format | 03-04-2013 | 2013-08200036 | |
| 30-09-2011 | abbreviated format | 30-03-2012 | 2012-07500505 |
| Line | Trend | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 19,050 | -9,425 | 20,350 | 23,916 | 16,042 | 111,707 | 35,620 | 133,251 | 108,556 | 126,166 | 133,539 | 125,506 | 154,004 | 55,500 | ||
| 957 | -22,512 | 7,215 | 15,379 | 8,552 | 99,745 | 24,279 | 122,220 | 93,337 | 114,595 | 121,899 | 114,560 | 142,734 | 41,057 | ||
| 4,349 | 15,538 | 0 | 77,533 | 0 | 0 | 9,961 | 0 | 851 | 5,466 | 470 | 0 | 10,552 | 201,551 | ||
| -56,162 | -10,122 | 63,939 | -51,399 | 50,782 | -52,630 | 49,368 | 3,932 | -6,495 | -10,686 | -11,306 | -38,305 | 64,463 | - | ||
| -86,535 | -83,863 | -45,050 | -52,436 | 9,127 | 575 | -13,104 | -8,469 | -4,745 | -2,788 | 3,528 | 6,544 | 9,428 | 21,691 | ||
| -10.2% | -4.5% | 7.8% | 11.3% | 7.8% | 9.8% | 7.9% | 13.1% | 12.4% | 11.0% | 10.7% | 9.9% | 7.7% | 8.7% | ||
| 0.66 | 0.73 | 0.80 | 0.69 | 1.05 | 1.00 | 0.96 | 0.95 | 0.97 | 0.98 | 1.03 | 1.05 | 1.05 | 1.22 | ||
| 0.45 | 0.55 | 0.57 | 0.39 | 0.79 | 0.81 | 0.79 | 0.58 | 0.64 | 0.66 | 0.67 | 0.66 | 0.78 | 0.78 | ||
| - | - | 11.76 | 7.85 | 11.88 | 9.17 | 11.66 | 6.63 | 7.10 | 8.07 | 8.31 | 9.09 | 11.91 | 10.53 | ||
| - | - | -11.9% | 28.3% | -78.2% | 273.8% | 0.3% | 360.3% | 240.2% | 317.5% | 354.0% | 334.6% | 440.1% | 73.2% | ||
| -4.5% | -11.1% | -0.9% | 3.2% | -6.1% | 26.9% | 0.0% | 47.2% | 29.7% | 35.0% | 38.0% | 33.2% | 34.1% | 6.4% | ||
| 1.02 | -0.74 | 1.60 | - | - | - | - | - | - | - | - | - | - | - |
Debt to equity is not shown because equity is negative. Debt divided by negative equity means nothing.
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
| Item | 30-09-2024 | 30-09-2023 | 30-09-2022 |
|---|---|---|---|
| Employees at the balance-sheet date | 3 | 1 | 3 |
| full-time | 3 | 1 | 1 |
| part-time | 0 | 0 | 2 |
| in full-time equivalents | 3 | 1 | 2.2 |
| 2.4 | 1.6 | 2.4 | |
| On a permanent contract | 1 | - | 3 |
| Joined | 19 | 14 | 11 |
| Left | 17 | 16 | 12 |
Source: social balance sheet in the 2022 to 2024 annual accounts
| Item | 30-09-2024 | 30-09-2023 | 30-09-2022 |
|---|---|---|---|
| Tangible fixed assets | €4,349 | €15,538 | - |
| €11,321 | €10,304 | €9,555 |
Source: notes to the 2022 to 2024 annual accounts (statement of fixed assets)
The operating result for 2024 is a profit of €7,729, after a loss of €19,729 in 2023.
Equity is negative. Debt of €253,678 exceeds the balance-sheet total of €230,107.
FJL has no parent and no holdings in its annual accounts. is the only director.
| Samyn, Michèle (sole trader)
establishment since 10-04-2024 |
founded in 2024 0785.729.395 |
| Vanlangenakker, Ronny (sole trader)
establishment since 01-04-2017 |
founded in 2017 0538.812.135 |
| Strubbe, Roger (sole trader)
establishment since 01-01-1968 |
founded in 1800 0518.545.370 |
The connected companies are in the list below.
Financial milestones sit on the financial year-end date, not the filing date.
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
| Establishment | Start date | Unit number | FASFC approval |
|---|---|---|---|
| Smedenstraat 62 registered office 8000 Bruges | 01-10-2010 | 2.192.543.458 | Retail trade |
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 31804D1138/00P000 | 308 m² | 1 · 308 m² | 14.3 m · 3 |
If something looks wrong or is missing, please tell us.