GEMMA SRL
ActiveThe computed 12-month bankruptcy probability of GEMMA SRL is 5.5% (elevated). The 2025 annual accounts show equity of €129k and a net result of €23k. Equity is growing by ~24.1% per year across the filed fiscal years. Its solvency ranks better than 41% of 18939 sector peers (fiscal year 2024). The company has been active since 2020 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Score 2025
43
/ 100
Weak
The score weighs solvency, liquidity, profitability and financial development. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability59▼-16
Solvency46▲+2
Growth78=
Track record100
Bankruptcy probability, 12 months
5.5%
Elevated
0%0.5%1.5%4%10%≥ 25%
Credit up to €5k at 30 days only on tighter terms
Liquidity short (current ratio 0.64 against 0.83 in 2024; short-term debt: 19.1% and cash: 4.5% of total assets), and 78.6% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Eight signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 56
Relative position
BE, all sectors
reference
Sector 56
higher
← fewer bankruptcies
more bankruptcies →
raises risk · Limited track record
This company has not been active as long as an established one and statistically fails somewhat more often.
KBO · incorporation dateAge against the risk zone
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
21.4%
Return on assets
3.9%
Age of the figures
9 mo
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 10-09-2026, 41 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 6 filingsDeviation from the deadline
2025
41 d late
2024
54 d late
2023
131 d early
2022
80 d early
2021
31 d late
2020
54 d late
← before the deadline
after the deadline →
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
19-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€129k▲ 21.9%
2024 · €106k
2020: €41k
2021: €64k
2022: €63k
2023: €75k
2024: €106k
2020 → 2025
Total assets
€601k▲ 5.5%
2024 · €570k
2020: €88k
2021: €108k
2022: €108k
2023: €129k
2024: €570k
2020 → 2025
Net result
€23k▼ 24.1%
2024 · €31k
2020: €-7k
2021: €24k
2022: €-2k
2023: €12k
2024: €31k
2020 → 2025
Working capital
€-41k▼ 154%
2024 · €-16k
2020: €18k
2021: €35k
2022: €39k
2023: €50k
2024: €-16k
2020 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€64k-€63k▼ 2.6%€75k▲ 19.7%€106k▲ 40.7%€129k▲ 21.9%
Operating result€27k-€3k▼ 87.3%€21k▲ 507%€47k▲ 123%€57k▲ 20.4%
Net result€24k-€-2k€12k€31k▲ 147%€23k▼ 24.1%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
After the dip in 2022 the operating result has climbed three years in a row; 2025 is 20% above 2024 and is the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €601k
Fixed assets
€527k▲ 7.2%
Current assets
€74k▼ 5.3%
Equity and liabilities €601k
Equity
€129k▲ 21.9%
Debt
€472k▲ 1.8%
The debt ratio falls from 81.5% to 78.6%. Equity and debt are higher.
Key figures and ratios
EBITDA
€113k▲
2024 · €82k
Cash flow
€80k▲
2024 · €65k
Solvency
21.4%▲
2024 · 18.5%
Current ratio
0.64▼
2024 · 0.83
Quick ratio
0.34▼
2024 · 0.65
Debt / equity
3.67▼
2024 · 4.39
ROE
18.0%▼
2024 · 28.9%
ROA
3.9%▼
2024 · 5.4%
Interest coverage
4.29▼
2024 · 7.22
Debt
€472k▲
2024 · €464k
Debt ≤ 1 year
€115k▲
2024 · €94k
Debt > 1 year
€357k▼
2024 · €370k
Income taxes
€7k▲
2024 · €5k
Staff costs
€351k▲
2024 · €298k
Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.
Filed annual accounts
As filed with the NBB · 2025 against 2024
Balance sheet
Code20242025
Assets
Total assets20/58€570k€601k▲
Fixed assets21/28€492k€527k▲
Tangible fixed assets22/27€492k€527k▲
Land and buildings22€351k€384k▲
Plant, machinery and equipment23€84k€69k▼
Furniture and vehicles24€56k€75k▲
Other tangible fixed assets26€1k-
Current assets29/58€78k€74k▼
Stocks and contracts in progress3€17k€35k▲
Stocks30/36€17k€35k▲
Amounts receivable within one year40/41€29k€9k▼
Trade receivables40€13k-
Other amounts receivable41€16k€9k▼
Cash at bank and in hand54/58€28k€27k▼
Deferred charges and accrued income490/1€4k€2k▼
Equity and liabilities
Total equity and liabilities10/49€570k€601k▲
Equity10/15€106k€129k▲
Contributions10/11€48k€48k=
Profit (loss) carried forward14€58k€81k▲
Amounts payable17/49€464k€472k▲
Amounts payable after more than one year17€370k€357k▼
Financial debts170/4€370k€357k▼
Amounts payable within one year42/48€94k€115k▲
Current portion of amounts payable after more than one year42€21k€22k▲
Trade debts44€9k€27k▲
Suppliers440/4€9k€27k▲
Taxes, remuneration and social security45€54k€56k▲
Taxes450/3€34k€33k▼
Remuneration and social security454/9€19k€23k▲
Other amounts payable47/48€10k€10k▲
Income statement
Code20242025
Remuneration, social security and pensions62€298k€351k▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€35k€57k▲
Other operating charges640/8€6k€2k▼
Non-recurring operating charges66A€7k-
Gross operating margin9900€394k€466k▲
Operating profit (loss)9901€47k€57k▲
Financial income75/76B€8€1▼
Recurring financial income75€8€1▼
Financial charges65/66B€11k€26k▲
Recurring financial charges65€11k€26k▲
Profit (loss) for the period before taxes9903€36k€30k▼
Income taxes67/77€5k€7k▲
Profit (loss) for the period9904€31k€23k▼
Profit (loss) for the period to be appropriated9905€31k€23k▼
Appropriation of the result
Profit (loss) to be appropriated9906€58k€81k▲
Profit (loss) brought forward from the previous period14P€28k€58k▲
The notes to these accounts (6 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
10-09
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 41 days late
2025
23-09
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 54 days late
2024
31-12
Financial
Highest result since 2020net €31k ▲147%
Net result €31k, the highest in the series.
31-12
Financial
Equity above €100kEq €106k ▲40.7%
2 profitable years in a row build equity to €106k.
22-03
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
31-12
Financial
Back to profitnet €12k
Net result €12k after one loss-making year.
12-05
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 31 days late
2021
31-12
Financial
Back to profitnet €24k
Net result €24k after one loss-making year.
23-09
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 54 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
3 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Arlon · 2 establishment units since 2020
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Grand-Rue 116700 ArlonGround area
302 m²
Building footprint
240 m²
Volume, LiDAR
3,655 m³
2 parcels, Wallonia · tallest building 18.2 m, ±5 floors. Linked by address, not a title deed.
2 establishment units
Le Pinocchio
since 20202.303.848.978
Pasta Cirò
since 20242.356.244.321
2 parcels
Wallonia
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 81001A0168/00D000 | Wallonia | 156 m² | 1 · 120 m² | 16.9 m · 5 fl. |
| 81001A0159/00V000 | Wallonia | 146 m² | 1 · 120 m² | 18.2 m · 5 fl. |
Linked by address, not proof of ownership
Methodology
via registered seat: 1 · via establishment units: 1
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Recognitions · licences · registrations
Food safety, FASFC
2 sitesArlon2.356.244.321
Arlon2.303.848.978
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OHUY
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Of 20,495 companies in sector 56111 we hold annual accounts for 11,455. 9,502 are within a factor 10 of this equity.See the whole sector
Company data · Crossroads Bank
Identification
Legal formPrivate limited company
Founded12-03-2020
Fiscal year end31-12
Activities, NACEBEL
56101Full-service restaurants
56111Full-service restaurants
Sources
Crossroads Bank for EnterprisesNational Bank · 6 filingsAddress and cadastre registers
Data from official sources, last processed on 19-09-2026. Scores and ratios are computed by Checked and are not a credit decision.
Contact details
2 entriesE-mail:tallottarafael@hotmail.com
Phone:+32499283602