FOQUE & PARTNERS
InactiveSignals
Two signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 20% of 3342 sector peers (2025).
NBB · sector comparisonPosition among 3342 sector peers
Solvency
better than 20%
← weakest
strongest →
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 16-07-2026, 15 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
15 d early
2024
35 d early
2023
30 d late
2022
30 d late
2021
29 d late
2020
26 d late
2019
26 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 13 days after the deadline; the sector median for financial year 2024 is 9 days before the deadline, and 32% of the sector filed late.
Checked, nothing found (1)
History
Go further with this company
What became of the directors' other companies?Supplier due diligence Who ran this company, and where was it based, on a date before the end?Company as of a date Which other companies belong to the same group?BUEN CAMINO · 13 companies How is the Activities of company auditors sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2025, abbreviated schema
Turnover
€2.2m
EBIT margin
3.3%
Net result
€27,698▼ 96.6%
2024 · €826,143
Working capital
-€587,163▼ 14.5%
2024 · -€512,943
Trend over the years
In euros
In per cent
Ratio
In full-time equivalents (FTE)
In euros
No line ticked in this group.
In per cent
No line ticked in this group.
Ratio
No line ticked in this group.
In full-time equivalents (FTE)
No line ticked in this group.
Untick a line to hide it. Point at a year (or use the arrow keys on the chart) for the exact figures; the table below gives them all.Sector: the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA), Staff (FTE).
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Turnover€2.2m
Operating result€36,478▼ 39.3%€43,433▲ 19.1%€43,399▼ 0.1%€91,298▲ 110%€73,593▼ 19.4%
Net result€21,608within the sector's middle half▼ 45.6%€27,902within the sector's middle half▲ 29.1%€21,818below the sector's middle half▼ 21.8%€826,143above the sector's middle half▲ 3,686%€27,698within the sector's middle half▼ 96.6%
EBIT margin3.3%
Equity€261,399within the sector's middle half▲ 2.0%€272,877within the sector's middle half▲ 4.4%€277,295within the sector's middle half▲ 1.6%€278,338within the sector's middle half▲ 0.4%€289,036within the sector's middle half▲ 3.8%
Total assets€1.1mwithin the sector's middle half▼ 16.1%€959,469within the sector's middle half▼ 10.3%€1.9mwithin the sector's middle half▲ 94.1%€2.9mabove the sector's middle half▲ 56.0%€2.7mabove the sector's middle half▼ 5.7%
Debt€808,638▼ 20.6%€686,592▼ 15.1%€1.6m▲ 131%€2.6m▲ 65.7%€2.5m▼ 6.7%
Working capital€223,659within the sector's middle half▼ 23.6%€163,386within the sector's middle half▼ 26.9%-€158,733below the sector's middle half-€512,943below the sector's middle half▼ 223%-€587,163below the sector's middle half▼ 14.5%
Solvency24.4%within the sector's middle half▲ 4.3pp28.4%within the sector's middle half▲ 4.0pp14.9%below the sector's middle half▼ 13.5pp9.6%below the sector's middle half▼ 5.3pp10.5%below the sector's middle half▲ 1.0pp
Current ratio1.34within the sector's middle half▼ 0.081.28within the sector's middle half▼ 0.060.82below the sector's middle half▼ 0.460.75below the sector's middle half▼ 0.070.71below the sector's middle half▼ 0.04
Return on assets (ROA)2.0%below the sector's middle half▼ 1.1pp2.9%within the sector's middle half▲ 0.9pp1.2%below the sector's middle half▼ 1.7pp28.4%above the sector's middle half▲ 27.3pp1.0%below the sector's middle half▼ 27.4pp
Staff (FTE)7.3within the sector's middle half▲ 17.7%9above the sector's middle half▲ 23.3%8.6above the sector's middle half▼ 4.4%10.2above the sector's middle half▲ 18.6%8.4above the sector's middle half▼ 17.6%
above
within
below
the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the abbreviated schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 19% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €2.7m
Fixed assets
€1.3m ▼ 2.8%
Current assets
€1.4m ▼ 8.2%
Equity and liabilities €2.7m
Equity
€289,036 ▲ 3.8%
Debt
€2.5m ▼ 6.7%
Debt's share of the balance-sheet total falls from 90.4% to 89.5%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€99,994▼
2024 · €130,464
Cash flow
€54,099▼
2024 · €865,310
Quick ratio
0.70▼
2024 · 0.75
Debt to equity
8.48▼
2024 · 9.44
ROE
9.6%▼
2024 · 296.8%
Interest coverage
3.94▲
2024 · 3.75
Debt ≤ 1 year
€2.0m▼
2024 · €2.1m
Debt > 1 year
€450,843▼
2024 · €569,079
Income taxes
€21,043▼
2024 · €31,217
Staff costs
€636,151▼
2024 · €712,324
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Turnover70 | - | - | - | - | €2.2m | - |
| Non-recurring operating income76A | - | €2,500 | - | €14,057 | €0 | ▼ 100% |
| Goods, raw materials, services and sundry goods60/61 | - | - | - | - | €1.5m | - |
| Remuneration, social security and pensions62 | €450,833 | €576,314 | €593,009 | €712,324 | €636,151 | ▼ 10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €95,140 | €101,471 | €95,266 | €39,166 | €26,401 | ▼ 32.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | €7,163 | -€39,193 | €6,828 | €532 | ▼ 92.2% |
| Other operating charges640/8 | €9,235 | €4,890 | €57,576 | €12,194 | €3,225 | ▼ 73.5% |
| Non-recurring operating charges66A | - | €592 | - | - | €1,428 | - |
| Gross operating margin9900 | €591,686 | €733,861 | €750,057 | €861,810 | €741,330 | ▼ 14.0% |
| Operating profit (loss)9901 | €36,478 | €43,433 | €43,399 | €91,298 | €73,593 | ▼ 19.4% |
| Financial income75/76B | €3,708 | €1,659 | €910 | €800,861 | €524 | ▼ 99.9% |
| Recurring financial income75 | €3,542 | €1,659 | €910 | €800,861 | €524 | ▼ 99.9% |
| Non-recurring financial income76B | €166 | - | - | - | - | - |
| Financial charges65/66B | €5,235 | €3,606 | €8,354 | €34,799 | €25,377 | ▼ 27.1% |
| Recurring financial charges65 | €5,235 | €3,606 | €8,354 | €34,799 | €25,377 | ▼ 27.1% |
| Profit (loss) for the period before taxes9903 | €34,951 | €41,486 | €35,956 | €857,360 | €48,740 | ▼ 94.3% |
| Income taxes67/77 | €13,343 | €13,584 | €14,137 | €31,217 | €21,043 | ▼ 32.6% |
| Profit (loss) for the period9904 | €21,608 | €27,902 | €21,818 | €826,143 | €27,698 | ▼ 96.6% |
| Profit (loss) for the period to be appropriated9905 | €21,608 | €27,902 | €21,818 | €826,143 | €27,698 | ▼ 96.6% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €1.1m | €959,469 | €1.9m | €2.9m | €2.7m | ▼ 5.7% |
| Fixed assets21/28 | €194,123 | €208,524 | €1.1m | €1.4m | €1.3m | ▼ 2.8% |
| Intangible fixed assets21 | €155,960 | €79,253 | €19,558 | €7,861 | €2,858 | ▼ 63.6% |
| Tangible fixed assets22/27 | €27,651 | €128,772 | €144,690 | €56,599 | €23,773 | ▼ 58.0% |
| Plant, machinery and equipment23 | - | €459 | €366 | €1,301 | €0 | ▼ 100% |
| Furniture and vehicles24 | €27,651 | €128,313 | €144,324 | €55,297 | €23,773 | ▼ 57.0% |
| Financial fixed assets28 | €10,512 | €500 | €971,500 | €1.3m | €1.3m | = |
| Current assets29/58 | €875,914 | €750,945 | €726,184 | €1.5m | €1.4m | ▼ 8.2% |
| Amounts receivable after more than one year29 | €222,011 | €88,011 | €68,011 | €68,011 | €0 | ▼ 100% |
| Other amounts receivable291 | €222,011 | €88,011 | €68,011 | €68,011 | €0 | ▼ 100% |
| Stocks and contracts in progress3 | - | - | - | - | €10,686 | - |
| Contracts in progress37 | - | - | - | - | €10,686 | - |
| Amounts receivable within one year40/41 | €455,550 | €532,131 | €517,617 | €1.1m | €924,619 | ▼ 14.8% |
| Trade receivables40 | €454,152 | €527,838 | €510,179 | €653,914 | €915,662 | ▲ 40.0% |
| Other amounts receivable41 | €1,398 | €4,293 | €7,438 | €431,040 | €8,957 | ▼ 97.9% |
| Current investments50/53 | €4,288 | - | - | - | - | - |
| Cash at bank and in hand54/58 | €163,934 | €95,433 | €94,591 | €333,980 | €466,680 | ▲ 39.7% |
| Deferred charges and accrued income490/1 | €30,132 | €35,370 | €45,966 | €52,621 | €10,870 | ▼ 79.3% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €1.1m | €959,469 | €1.9m | €2.9m | €2.7m | ▼ 5.7% |
| Equity10/15 | €261,399 | €272,877 | €277,295 | €278,338 | €289,036 | ▲ 3.8% |
| Contributions10/11 | €6,208 | €6,208 | €6,208 | €6,208 | €6,208 | = |
| Outside capital11 | €6,208 | €6,208 | €6,208 | €6,208 | - | - |
| Other1109/19 | €6,208 | €6,208 | €6,208 | €6,208 | - | - |
| Reserves13 | €244,788 | €244,788 | €244,788 | €18,750 | €29,448 | ▲ 57.1% |
| Tax-exempt reserves132 | €18,750 | €18,750 | €18,750 | €18,750 | €18,750 | = |
| Distributable reserves133 | €226,038 | €226,038 | €226,038 | - | €10,698 | - |
| Profit (loss) carried forward14 | €10,404 | €21,881 | €26,299 | €253,380 | €253,380 | = |
| Amounts payable17/49 | €808,638 | €686,592 | €1.6m | €2.6m | €2.5m | ▼ 6.7% |
| Amounts payable after more than one year17 | €151,133 | €96,034 | €699,721 | €569,079 | €450,843 | ▼ 20.8% |
| Financial debts170/4 | €151,133 | €96,034 | €699,721 | €569,079 | €450,843 | ▼ 20.8% |
| Amounts payable within one year42/48 | €652,255 | €587,559 | €884,916 | €2.1m | €2.0m | ▼ 2.6% |
| Current portion of amounts payable after more than one year42 | €169,898 | €102,491 | €153,303 | €130,641 | €118,236 | ▼ 9.5% |
| Trade debts44 | €339,390 | €359,873 | €380,825 | €562,738 | €1.1m | ▲ 91.2% |
| Suppliers440/4 | €339,390 | €359,873 | €380,825 | €562,738 | €1.1m | ▲ 91.2% |
| Advances received on contracts in progress46 | - | - | - | - | €104,533 | - |
| Taxes, remuneration and social security45 | €124,801 | €108,962 | €135,471 | €251,387 | €194,955 | ▼ 22.4% |
| Taxes450/3 | €72,973 | €48,729 | €78,241 | €149,682 | €128,636 | ▼ 14.1% |
| Remuneration and social security454/9 | €51,828 | €60,233 | €57,230 | €101,706 | €66,318 | ▼ 34.8% |
| Other amounts payable47/48 | €18,166 | €16,233 | €215,317 | €1.1m | €506,548 | ▼ 54.3% |
| Accrued charges and deferred income492/3 | €5,250 | €3,000 | - | €4,600 | €89 | ▼ 98.1% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €21,608 | €27,902 | €21,818 | €826,143 | €27,698 | ▼ 96.6% |
| + Depreciation and write-downs630 | €95,140 | €101,471 | €95,266 | €39,166 | €26,401 | ▼ 32.6% |
| Operating cash flow (approximation) | €116,748 | €129,373 | €117,084 | €865,310 | €54,099 | ▼ 93.7% |
| Investment in fixed assets (approximation) | - | -€115,872 | -€1.0m | -€268,378 | €11,428 | ▲ 104% |
| Change in cash | - | -€68,501 | -€842 | €239,389 | €132,700 | ▼ 44.6% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
26-08
State Gazette act
Restructuring · End & cessationAccounting effect · Merger5 facts ▸
State Gazette act
Restructuring · End & cessation
Accounting effect · Merger5 facts ▸
- General meeting, 31-07-2026
- Other statement, kennisname en bespreking fusievoorstel, EERSTE BESLISSING
- Accounting effect, 01-01-2026
- Other statement, afgifte vóór registratie, artikel 173,1° bis Wetboek der Registratierechten
- Merger, verrichting gelijkgesteld met fusie door overneming, 9100 Sint-Niklaas,Gentse Baan 71A bus 101
26-08
State Gazette act
Restructuring · End & cessationResignations: Jos AELBRECHT, Christel DE BLANDER and 2 others · Merger · Accounting effect13 facts ▸
State Gazette act
Restructuring · End & cessation
Resignations: Jos AELBRECHT, Christel DE BLANDER and 2 others · Merger · Accounting effect13 facts ▸
- General meeting, 31-07-2026
- Merger, 03-06-2026
- Accounting effect, 01-01-2026
- Director resignation, Jos AELBRECHT (director)
- Director resignation, Christel DE BLANDER (director)
- Director resignation, Elke DE VRIENDT (director)
- Director resignation, Peter WEYERS (director)
- Director discharge, Jos AELBRECHT (director)
- Director discharge, Christel DE BLANDER (director)
- Director discharge, Elke DE VRIENDT (director)
- Director discharge, Peter WEYERS (director)
- Other statement, afgifte vóór registratie, artikel 173,1° bis Wetboek der Registratierechten
- +1 further facts in this act
16-07
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema
08-06
State Gazette act
MiscellaneousMerger7 facts ▸
State Gazette act
Miscellaneous
Merger7 facts ▸
- Merger, met fusie door overneming gelijkgestelde verrichting (geruisloze fusie), bestuurders van FOQUE & PARTNERS BV en bestuurders van CONSCIUS BEDRIJFSREVISOREN BV
- Other statement, onlosmakelijk verbonden met geplande navolgende met fusie door overneming gelijkgestelde verrichtingen (geruisloze fusies), onmiddellijk na elkaar
- Other statement, zakelijke overwegingen
- Other statement, zakelijke overwegingen
- Other statement, zakelijke overwegingen
- Other statement, no special rights or other securities, De over te nemen vennootschap heeft geen andere titels dan aandelen uitgegeven noch aandelen waaraan speciale rechten zij…
- Other statement, no special benefits for board members, Aan de leden van het bestuursorgaan van de te fuseren vennootschappen zullen geen bijzondere voordelen toegekend worden
08-06
State Gazette act
MiscellaneousMerger · Declaration8 facts ▸
State Gazette act
Miscellaneous
Merger · Declaration8 facts ▸
- Merger, met fusie door overneming gelijkgestelde verrichting (geruisloze fusie), FOQUE & PARTNERS BV ophoudt te bestaan
- Merger, met fusie door overneming gelijkgestelde verrichting (geruisloze fusie), SD Bedrijfsrevisoren BV ophoudt te bestaan
- Other statement, zakelijke overwegingen
- Other statement, zakelijke overwegingen
- Declaration, geen bijzondere rechten of effecten, De over te nemen vennootschappen hebben geen andere titels dan aandelen uitgegeven, noch aandelen waaraan speciale rechten…
- Declaration, geen bijzondere voordelen aan bestuursorgaan, Aan de leden van het bestuursorgaan van de te fuseren vennootschappen zullen geen bijzondere voordelen toegekend w…
- Declaration, geen personeelsoverdracht, Ingevolge de fusie wordt er geen personeel overgedragen
- Declaration, geen onroerende goederen overgedragen, Ingevolge de fusie worden geen onroerende goederen of onroerende zakelijke rechten overgedragen
2025
26-06
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema
2024
31-12
Financial
Highest result since 2018net €826,143 ▲3,686%
Operating result €91,298, net result €826,143, both a record.
30-08
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema · 30 days late
2023
30-08
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema · 30 days late
2022
29-08
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema · 29 days late
2021
26-08
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema · 26 days late
2020
26-08
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema · 26 days late
Show earlier events
2019
31-12
Financial
Weakest financial yearnet €12,551 ▼31.4%
Net result drops to €12,551, the lowest in the series.
01-08
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema · 1 day late
2018
23-04
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema
2017
09-05
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema · 9 days late
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
4 of 13 acts read
About the unread acts
Of the 13 Belgian State Gazette acts we know for this company, 4 have been read. The other 9 have not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
no sitting director, last change in 2026
We have established no sitting directors for this company in the Gazette acts read. See the function holders in the CBE →
Location & real-estate footprint
Registered office, Grimbergen
Ground area
1.5 ha
Building footprint
1,863 m²
Volume, LiDAR
16,512 m³
Parcel 23084A0639/00E000, Flanders · tallest building 16.9 m, ±4 floors. Linked by address, not a title deed.
40
companies at this address
See who is registered here
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 23084A0639/00E000 | Flanders | 1.5 ha | 1 · 1,862 m² | 16.9 m · 4 fl. |
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
4 people since 2026, 0 in office
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| DE BLANDER, Christel |
|
| Elke De Vriendt |
|
| Jos AELBRECHT |
|
| Peter WEYERS |
|
Articles of association
Purpose
De uitoefening van het beroep van bedrijfsrevisor in eigen naam; De gezamenlijke uitoefening van dit beroep door haar vennoten; De samenwerking met andere bedrijfsrevisoren of met…
Full purpose (8 activities)
- De uitoefening van het beroep van bedrijfsrevisor in eigen naam
- De gezamenlijke uitoefening van dit beroep door haar vennoten
- De samenwerking met andere bedrijfsrevisoren of met personen met gelijkwaardige hoedanigheid in het buitenland
- De uitoefening van de in artikel 4 van de wet van 7 december 2016 beoogde revisorale opdrachten
- De uitoefening van alle activiteiten die verenigbaar zijn met de hoedanigheid van bedrijfsrevisor
- Alle handelingen verrichten en alle diensten verlenen die niet onverenigbaar zijn met de hoedanigheid van bedrijfsrevisor
- Deelnemingen bezitten in, belangstelling vertonen voor en samenwerken met andere beroepsvennootschappen van beoefenaars van vrije beroepen of met interprofessionele vennootschappen van beoefenaars van vrije beroepen
- Alle financiële, roerende en onroerende handelingen verrichten
Other statement
2 provisions in the deed
Power of attorney
One provision in the deed
Structure & network
Part of the group
BUEN CAMINO
13 companies
Group, risk and exposure
Owners and holdings
1 owner · 1 holdingChain of control
- BUEN CAMINO
- HET IDEE
- Baker Tilly Bedrijfsrevisoren
- FOQUE & PARTNERS
Highest known parent: BUEN CAMINO. The sources do not say who stands above it.
Owners 1
-
100%
Holdings 1
-
100%
According to the 2025 annual accounts of FOQUE & PARTNERS 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
No current directors or connected companies found in the register.
Acquisitions and mergers
2 transactionsTook over:CONSCIUS BEDRIJFSREVISOREN
Taken over by:Baker Tilly Bedrijfsrevisoren
Subsidies and aid
Flemish government
2022 to 2025 · 4 entries · 2,591 EUR awarded · 2,591 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2025 | 1 | 365 EUR | 365 EUR |
| 2024 | 1 | 476 EUR | 476 EUR |
| 2022 | 2 | 1,750 EUR | 1,750 EUR |
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Company details
Identification
Legal formPrivate limited company
Founded14-12-1994
Fiscal year end31-12
Activities, NACEBEL 2025
69203Activities of company auditors
69209Other tax advisory services
70200Business and other management consultancy
E-invoicing
Reachable via Peppol
Peppol ID
0208:0454040964
Also
9925:BE0454040964
Registered
13-05-2026
The company is no longer active; its Peppol card can remain until its access point withdraws it.
Register as of 30 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.