FMS+
Annual accounts 2026
micro format, filed on 01-11-2026, 1 day late€492,076
▲ 85.2%
-€144,987
▲ €93,244
-€126,974
▲ €93,660
-€218,220
▲ €66,964
-711.0%
▼ 556.0 percentage points
0.10
▼ 0.22
The turnover shown is an estimate from the gross margin.
Turnover ≈ €1.2m. Estimated: probably between €1.0m and €1.4m.
Money flows
no detail for 2026Balance sheet
balance sheet total €65,540 on 31-03-2026What the company ownsHow it is paid for
in euro
in euro
Position in the sector
-711.0%
Higher than 8% of 18,550 companies in 2025.
0.10
Higher than 15% of 17,905 companies in 2025.
-360.4%
Lower than 95% of 18,002 companies in 2025.
FMS+
Middle half of the sector
80% of the sector
Micro accounts in food and beverage service (NACE 56)
Staff
Staff costs divided by the average number of full-time equivalents.
Blue and white collar
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet: assets | |||||||||||||||
20/58 |
65,540 | 148,228 | 482,201 | 563,257 | 228,445 | 71,579 | 116,610 | 200,103 | 133,858 | 126,982 | 120,220 | 162,608 | 189,751 | 195,566 | |
21/28 |
12,970 | 28,794 | 38,436 | 45,820 | 13,297 | 24,023 | 37,283 | 25,023 | 26,997 | 42,536 | 70,691 | 98,845 | 119,524 | 167,744 | |
21 |
49 | 49 | - | - | 2,000 | 4,000 | 6,000 | 8,000 | 10,000 | 12,000 | 14,000 | 16,000 | 18,000 | 20,000 | |
22/27 |
10,441 | 26,265 | 35,956 | 43,340 | 8,817 | 17,543 | 28,803 | 14,543 | 14,517 | 28,056 | 54,211 | 80,365 | 99,044 | 121,264 | |
23 |
1,004 | 1,896 | 2,789 | 6,186 | 6,282 | 13,983 | 21,683 | 8,543 | 6,110 | 23,243 | 44,992 | 46,308 | 53,770 | 67,213 | |
24 |
9,437 | 24,369 | 33,167 | 37,154 | 2,535 | 3,560 | 7,120 | 6,000 | 8,407 | 4,813 | 9,219 | 13,625 | 18,032 | 19,998 | |
26 |
- | - | - | - | - | - | - | - | - | - | - | 20,432 | 27,242 | 34,053 | |
28 |
2,480 | 2,480 | 2,480 | 2,480 | 2,480 | 2,480 | 2,480 | 2,480 | 2,480 | 2,480 | 2,480 | 2,480 | 2,480 | 26,480 | |
29/58 |
52,570 | 119,434 | 443,765 | 517,436 | 215,148 | 47,556 | 79,327 | 175,080 | 106,861 | 84,446 | 49,529 | 63,763 | 70,227 | 27,822 | |
3 |
20,377 | 41,060 | 40,440 | 39,490 | 48,590 | 40,840 | 55,431 | 58,551 | 70,701 | 82,743 | 47,743 | 50,374 | 58,433 | 14,852 | |
30/36 |
20,377 | 41,060 | 40,440 | 39,490 | 48,590 | 40,840 | 55,431 | 58,551 | 70,701 | 82,743 | 47,743 | 50,374 | 58,433 | 14,852 | |
40/41 |
- | - | 351,531 | 448,570 | 150,872 | 6,573 | 1,305 | 112,812 | - | - | - | 9,517 | 6,509 | 3,456 | |
40 |
- | - | 2,077 | - | - | - | 1,305 | 112,812 | - | - | - | 3,055 | 5,669 | 2,512 | |
41 |
- | - | 349,454 | 448,570 | 150,872 | 6,573 | - | - | - | - | - | 6,462 | 840 | 944 | |
54/58 |
30,243 | 72,046 | 51,794 | 29,376 | 5,909 | 143 | 22,591 | 3,717 | 30,864 | 1,703 | 1,786 | 3,872 | 5,285 | 9,514 | |
490/1 |
1,950 | 6,328 | - | - | 9,777 | - | - | - | 5,296 | - | - | - | - | - | |
| Balance sheet: equity and liabilities | |||||||||||||||
10/49 |
65,540 | 148,228 | 482,201 | 563,257 | 228,445 | 71,579 | 116,610 | 200,103 | 133,858 | 126,982 | 120,220 | 162,608 | 189,751 | 195,566 | |
10/15 |
-465,999 | -229,766 | 73,015 | 427,269 | 137,505 | -45,971 | 46,918 | 96,724 | 63,040 | -118,063 | -63,001 | 1,703 | -17,743 | 12,160 | |
10/11 |
20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | |
10 |
- | - | 20,000 | - | 20,000 | - | - | - | - | - | - | - | - | - | |
100 |
- | - | 20,000 | - | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | |
14 |
-485,999 | -249,766 | 53,015 | 407,269 | 117,505 | -65,971 | 26,918 | 76,724 | 43,040 | -138,063 | -83,001 | -18,297 | -37,743 | -7,840 | |
17/49 |
531,539 | 377,994 | 409,186 | 135,987 | 90,940 | 117,550 | 69,692 | 103,379 | 70,818 | 245,045 | 183,221 | 160,905 | 207,494 | 183,406 | |
17 |
- | - | - | - | - | - | - | - | - | - | - | - | 23,379 | 32,904 | |
170/4 |
- | - | - | - | - | - | - | - | - | - | - | - | 23,379 | 32,904 | |
42/48 |
531,539 | 377,994 | 409,186 | 135,987 | 90,940 | 117,550 | 69,692 | 103,379 | 70,818 | 220,648 | 183,221 | 136,508 | 170,431 | 150,502 | |
42 |
- | - | - | - | - | - | - | - | - | - | - | - | 10,932 | 10,933 | |
43 |
- | - | - | - | - | - | - | - | - | - | - | - | - | 922 | |
430/8 |
- | - | - | - | - | - | - | - | - | - | - | - | - | 922 | |
44 |
297,813 | 131,517 | 149,511 | 51,931 | 40,870 | 53,533 | 32,527 | 34,361 | 24,394 | 82,160 | 87,684 | 71,362 | 69,340 | 100,519 | |
440/4 |
297,813 | 131,517 | 149,511 | 51,931 | 40,870 | 53,533 | 32,527 | 34,361 | 24,394 | 24,629 | 87,684 | 71,362 | 69,340 | 100,519 | |
441 |
- | - | - | - | - | - | - | - | - | 57,531 | - | - | - | - | |
46 |
- | - | - | - | - | - | - | - | - | - | 5,933 | - | - | - | |
45 |
93,867 | 198,954 | 248,858 | 63,667 | 50,070 | 9,560 | 37,165 | 57,080 | 18,922 | 18,688 | 45,893 | 25,948 | 42,107 | 22,109 | |
450/3 |
11,141 | 98,869 | 179,453 | 30,156 | 41,473 | - | 18,898 | 25,811 | 18,922 | 8,243 | 3,025 | 5,775 | 17,951 | 11,327 | |
454/9 |
82,726 | 100,085 | 69,405 | 33,511 | 8,597 | 9,560 | 18,267 | 31,269 | - | 10,445 | 42,868 | 20,173 | 24,156 | 10,782 | |
47/48 |
139,859 | 47,523 | 10,817 | 20,389 | - | 54,457 | - | 11,938 | 27,502 | 119,800 | 43,711 | 39,198 | 48,052 | 16,020 | |
492/3 |
- | - | - | - | - | - | - | - | - | 24,397 | - | 24,397 | 13,684 | - | |
| Income statement | |||||||||||||||
70 |
- | - | - | - | - | - | - | - | - | - | - | - | 599,762 | 347,458 | |
76A |
- | - | - | - | - | - | - | - | 281 | 66,700 | - | 31,844 | - | - | |
9900 |
492,076 | 265,672 | 234,512 | 687,084 | 407,645 | -15,485 | 301,100 | 352,983 | 375,699 | 101,715 | 76,767 | 142,520 | 140,424 | 50,548 | |
60/61 |
- | - | - | - | - | - | - | - | - | - | - | - | 468,428 | 298,083 | |
62 |
484,759 | 463,923 | 460,465 | 283,580 | 207,446 | 35,352 | 230,528 | 222,800 | 139,802 | 70,929 | 78,617 | 103,374 | 117,003 | 52,161 | |
630 |
18,013 | 17,597 | 17,714 | 16,340 | 13,575 | 13,260 | 13,260 | 8,326 | 31,308 | 28,154 | 28,154 | 28,155 | 26,253 | - | |
640/8 |
110,930 | 2,824 | 55,052 | 12,741 | 1,002 | 198 | 14,317 | 1,459 | 1,279 | 1,025 | 20,445 | 16,354 | 1,670 | 839 | |
66A |
23,361 | 19,559 | - | 65,905 | - | 16,683 | 48,065 | 49,439 | 8,138 | 48,036 | 2,329 | 10,522 | - | - | |
9901 |
-144,987 | -238,231 | -298,719 | 308,518 | 185,622 | -80,978 | -5,070 | 70,959 | 195,172 | -46,429 | -50,449 | -5,363 | -4,502 | -2,452 | |
75/76B |
10 | - | - | 10 | 66 | - | 160 | 15 | 54 | 6 | 3 | 2 | 957 | 23 | |
75 |
10 | - | - | 10 | 66 | - | 160 | 15 | 54 | 6 | 3 | 2 | 957 | 23 | |
65/66B |
91,256 | 15,309 | 259 | 686 | 2,212 | 11,911 | 15,880 | 14,980 | 14,123 | 8,639 | 11,929 | 10,038 | 10,139 | 5,411 | |
65 |
91,256 | 15,309 | 259 | 686 | 2,212 | 11,911 | 15,880 | 14,980 | 14,123 | 8,639 | 11,929 | 10,038 | 10,139 | 5,411 | |
9903 |
-236,233 | -253,540 | -298,978 | 307,842 | 183,476 | -92,889 | -20,790 | 55,994 | 181,103 | -55,062 | -64,704 | 5,923 | -13,684 | -7,840 | |
67/77 |
- | 49,241 | 55,276 | 17,971 | - | - | 29,016 | 22,310 | - | - | - | 161 | - | - | |
9904 |
-236,233 | -302,781 | -354,254 | 289,870 | 183,476 | -92,889 | -49,806 | 33,684 | 181,103 | -55,062 | -64,704 | 5,762 | -13,684 | -7,840 | |
9905 |
-236,233 | -302,781 | -354,254 | 289,870 | 183,476 | -92,889 | -49,806 | 33,684 | 181,103 | -55,062 | -64,704 | 5,762 | -13,684 | -7,840 | |
| Appropriation of the result | |||||||||||||||
9906 |
-485,999 | -249,766 | 53,015 | 407,269 | 117,505 | -65,971 | 26,918 | 76,724 | 43,040 | -138,063 | -83,001 | -18,297 | -37,743 | -7,840 | |
14P |
-249,766 | 53,015 | 407,269 | 117,399 | -65,971 | - | - | - | - | - | - | - | - | - | |
| Social balance sheet | |||||||||||||||
9087 |
- | - | - | - | - | - | - | - | - | - | 7 | 7 | 5 | 3.5 | |
Hours worked1013 |
- | - | - | - | - | - | - | - | - | - | - | - | 8,360 | 609 | |
| Document | |||||||||||||||
The notes to these accounts have 7 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.
Source: Annual accounts 2026 at the NBB, filed on 01-11-2026.
Filings
each dot is a set of accounts, on the day it reached the National Bank2026 annual accounts filed 1 day after the deadline. Filed on 1 November 2026, deadline 31 October 2026 (7 months after the close on 31 March 2026, Companies Code art. 3:10). Source: NBB, 2026-00599651.
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-03-2026 | micro format | 01-11-2026 | 2026-00599651 | |
| 31-03-2025 | micro format | 29-10-2025 | 2025-00552378 | |
| 31-03-2024 | micro format | 30-10-2024 | 2024-00530868 | |
| 31-03-2023 | micro format | 12-12-2023 | 2023-00529014 | |
| 31-03-2022 | full format | 28-11-2022 | 2022-20527425 | |
| 31-03-2021 | full format | 04-11-2021 | 2021-76500216 | |
| 31-03-2020 | full format | 27-11-2020 | 2020-72700573 | |
| 31-03-2019 | full format | 21-10-2019 | 2019-71300138 | |
| 31-03-2018 | full format | 29-09-2018 | 2018-68500491 | |
| 31-03-2017 | full format | 30-08-2017 | 2017-52000563 | |
| 31-03-2016 | full format | 23-12-2016 | 2016-71300538 | |
| 31-03-2015 | full format | 30-09-2015 | 2015-63400457 | |
| 31-03-2014 | full format | 16-09-2015 | 2015-58900437 | |
| 31-03-2013 | full format | 13-09-2013 | 2013-58100488 |
Key figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| -126,974 | -220,634 | -281,005 | 324,858 | 199,197 | -67,718 | 8,190 | 79,285 | 226,480 | -18,275 | -22,295 | 22,792 | 21,751 | - | ||
| -218,220 | -285,184 | -336,540 | 306,210 | 197,051 | -79,629 | -36,546 | 42,010 | 212,411 | -26,908 | -36,550 | 33,917 | 12,569 | - | ||
| 2,189 | 7,955 | 10,330 | 48,863 | 2,849 | 0 | 25,520 | 6,352 | 15,769 | -1 | 0 | 7,475 | -21,967 | 167,744 | ||
| -41,803 | 20,252 | 22,418 | 23,467 | 5,766 | -22,448 | 18,874 | -27,147 | 29,161 | -83 | -2,086 | -1,413 | -4,229 | - | ||
| -478,969 | -258,560 | 34,579 | 381,449 | 124,208 | -69,994 | 9,635 | 71,701 | 36,043 | -136,202 | -133,692 | -72,745 | -100,204 | -122,680 | ||
| - | - | - | - | - | - | - | - | - | - | - | - | -0.8% | -0.7% | ||
| -711.0% | -155.0% | 15.1% | 75.9% | 60.2% | -64.2% | 40.2% | 48.3% | 47.1% | -93.0% | -52.4% | 1.0% | -9.4% | 6.2% | ||
| 0.10 | 0.32 | 1.08 | 3.81 | 2.37 | 0.40 | 1.14 | 1.69 | 1.51 | 0.38 | 0.27 | 0.47 | 0.41 | 0.18 | ||
| 0.06 | 0.21 | 0.99 | 3.51 | 1.83 | 0.06 | 0.34 | 1.13 | 0.51 | 0.01 | 0.01 | 0.10 | 0.07 | 0.09 | ||
| - | - | 5.60 | 0.32 | 0.66 | - | 1.49 | 1.07 | 1.12 | - | - | 94.48 | - | 15.08 | ||
| - | - | -485.2% | 67.8% | 133.4% | - | -106.2% | 34.8% | 287.3% | - | - | 338.3% | - | -64.5% | ||
| -360.4% | -204.3% | -73.5% | 51.5% | 80.3% | -129.8% | -42.7% | 16.8% | 135.3% | -43.4% | -53.8% | 3.5% | -7.2% | -4.0% | ||
| -1.39 | -14.41 | -1084.96 | over 100 | 90.05 | - | - | - | - | - | - | - | - | - | ||
| - | - | - | - | - | - | - | - | - | - | - | - | 3 days | 3 days | ||
| - | - | - | - | - | - | - | - | - | - | - | - | 54 days | 123 days |
EBIT margin: not included in this filing.
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.
Investments
fixed assets acquired| Item | 31-03-2026 | 31-03-2025 | 31-03-2024 | 31-03-2023 | 31-03-2022 |
|---|---|---|---|---|---|
| Tangible fixed assets | €2,189 | €7,906 | €10,330 | €48,863 | €2,849 |
| Intangible fixed assets | - | €49 | - | - | - |
| €18,013 | €17,597 | €17,714 | €16,340 | €13,575 |
Source: notes to the 2022 to 2026 annual accounts (statement of fixed assets)
Insights on FMS+
The operating result for 2026 is a loss of €144,987, smaller than the loss of €238,231 in 2025.
Equity is negative. Debt (€531,539) exceeds the balance-sheet total (€65,540).
Large changes and their cause
- 2023 Net result +58% on 2022. The accounts now follow the micro format, last year the full format.