Equity
HEMERA has made a profit without a break since 2021.
HEMERA has made a profit without a break since 2021.
The result fell in 2025 from €207,685 to €72,981.
In 2025, 2 people joined and 2 left.
Two of the last ten came late. The 2023 accounts came latest: 142 days after the end of the period.
Board changed. Latest change 15-02-2026 · 1 in office.
More equity than 88% of companies in food and beverage service. Sector median €79,019 · 4,826 companies.
The dashed line is the sector median: 1.8% across 23,791 companies (NACE 56, micro).
About 4 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
The band follows from the bankruptcy probability. 10 more points roughly halve it.
| 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% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 56, micro). It does better than 61% of them on solvency, 87% on liquidity, 59% on profitability and 62% on growth.
The bankruptcy probability was computed on 06-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
The probability rests on the annual accounts with balance sheet date 31-12-2025.
Of the companies with a bankruptcy probability in the very low class on 30-06-2025, 0.1% went bankrupt within twelve months.
Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).
In July 2024, 34,693 companies had the same profile as HEMERA has now. Each dot stands for 87 companies, two years later.
That fits the bankruptcy probability of HEMERA itself: 0.4% within 12 months.
The method was tested on the 497,447 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| 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% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 34,693 companies, not a prediction for HEMERA. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Liquidity is ample, with a current ratio of 2.36 (1.64 in 2024), above the usual 1.5. Short-term debt is 18.4% and cash 31.5% of total assets. However, 58.2% of the assets are financed with debt and provisions.
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.
The company filed its last 7 accounts on average 7 days before the deadline. In the sector (NACE 56), the median for financial year 2024 was 7 days after the deadline, and 53% of those companies filed late.
| Company | ||||
|---|---|---|---|---|
| HEMERA Hasselt | €1.3m | €365,403 | 41.8% | 4 |
| BE COOK Beersel | €1.1m | €351,840 | 3.9% | 4.8 |
| COLETTE EVENTS Haaltert | €1.0m | €341,207 | 65.3% | 4.3 |
| REDDINGUE Hannut | €1.5m | €511,666 | 42.6% | 4.5 |
| The Street Food Company Ghent | €0.9m | €440,156 | 59.7% | 4.5 |
| FOOD BOX Ixelles | €1.3m | €410,075 | 96.0% | 5.2 |
| Xceptional Concepts Waregem | €0.9m | €305,200 | 23.0% | 4.3 |
These companies have the same main activity as HEMERA: event catering (NACE 56210). They are comparable in size and age: total assets between €879,000 and €1.5m, founded between 2011 and 2017.
HEMERA files the abbreviated format. That format states no turnover. The gross margin rose from €44,376 in 2015 to €365,403 in 2025.
The balance sheet grew most from 2022 to 2024 through fixed assets.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
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 ≈ €880,000. Estimated: probably between €800,000 and €1.1m.
Higher than 62% of 4,824 companies in 2025.
Higher than 80% of 4,725 companies in 2025.
Higher than 56% of 4,749 companies in 2025.
Net result: top quarter · Equity: top quarter · Balance sheet total: top quarter · Working capital: top quarter · Staff: middle half
Staff costs divided by the average number of full-time equivalents.
In 2025, 2 people joined and 2 left.
| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet: assets | ||||||||||||
20/58 |
1.3m | 1.2m | 1.0m | 504,474 | 136,514 | 154,174 | 398,487 | 305,299 | 384,637 | 209,314 | 151,934 | |
21/28 |
725,967 | 763,670 | 696,685 | 67,604 | 43,725 | 82,943 | 124,125 | 115,972 | 98,379 | 65,885 | 37,942 | |
21 |
0 | - | 940 | 1,886 | 7,876 | 10,445 | 10,945 | 1,064 | 1,596 | 2,128 | - | |
22/27 |
725,967 | 763,670 | 695,745 | 65,719 | 35,849 | 72,498 | 113,181 | 114,908 | 96,783 | 62,407 | 36,592 | |
22 |
566,130 | 576,362 | 590,078 | - | - | - | - | - | - | - | - | |
23 |
96,649 | 101,283 | 72,644 | 18,430 | 15,677 | 21,282 | 26,888 | 6,686 | 5,077 | 2,520 | 430 | |
24 |
63,188 | 86,025 | 30,306 | 43,099 | 14,510 | 44,081 | 81,406 | 102,513 | 78,493 | 48,231 | 20,825 | |
26 |
- | - | 2,717 | 4,190 | 5,663 | 7,135 | 4,887 | 5,709 | 5,238 | - | - | |
28 |
- | - | - | - | - | - | - | - | - | 1,350 | 1,350 | |
29/58 |
559,116 | 472,454 | 305,703 | 436,870 | 92,789 | 71,231 | 274,362 | 189,327 | 286,258 | 143,430 | 113,991 | |
40/41 |
151,651 | 119,024 | 218,675 | 89,850 | 22,018 | 52,806 | 250,892 | 158,672 | 203,523 | 107,186 | 93,923 | |
40 |
117,537 | 115,118 | 204,465 | 88,820 | 21,646 | 5,662 | 184,572 | 136,950 | 181,765 | 93,141 | 89,205 | |
41 |
34,114 | 3,907 | 14,210 | 1,031 | 372 | 47,144 | 66,320 | 21,722 | 21,759 | 14,044 | 4,718 | |
54/58 |
405,358 | 351,241 | 84,647 | 345,926 | 70,590 | 18,001 | 4,478 | 30,380 | 51,575 | 32,039 | 17,792 | |
490/1 |
2,107 | 2,188 | 2,382 | 1,094 | 182 | 424 | 18,992 | 275 | 31,159 | 4,205 | 2,276 | |
| Balance sheet: equity and liabilities | ||||||||||||
10/49 |
1.3m | 1.2m | 1.0m | 504,474 | 136,514 | 154,174 | 398,487 | 305,299 | 384,637 | 209,314 | 151,934 | |
10/15 |
536,802 | 463,822 | 256,136 | 264,959 | 67,445 | 43,412 | 112,944 | 110,432 | 104,232 | 64,494 | 29,003 | |
10/11 |
12,400 | 12,400 | 12,400 | 12,400 | 12,400 | 12,400 | 12,400 | 12,400 | 6,200 | 6,200 | 6,200 | |
100 |
- | - | - | - | - | - | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | |
101 |
- | - | - | - | - | - | 6,200 | 6,200 | 12,400 | 12,400 | 12,400 | |
13 |
524,402 | 451,422 | 243,736 | 252,559 | 98,032 | 98,032 | 98,032 | 98,032 | 98,032 | 58,294 | 22,803 | |
130 |
- | - | - | - | - | - | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | |
133 |
524,402 | 451,422 | 243,736 | 252,559 | 98,032 | 98,032 | 96,172 | 96,172 | 96,172 | 56,434 | 20,943 | |
14 |
- | - | - | - | -42,987 | -67,019 | 2,512 | - | - | - | - | |
17/49 |
748,281 | 772,303 | 746,252 | 239,515 | 69,069 | 110,762 | 285,544 | 194,867 | 280,405 | 144,820 | 122,930 | |
17 |
431,748 | 484,603 | 475,433 | 29,437 | 5,804 | 34,201 | 46,181 | 66,388 | 57,112 | 36,307 | 16,304 | |
170/4 |
431,748 | 484,603 | 475,433 | 29,437 | 5,804 | 34,201 | 46,181 | 66,388 | 57,112 | 36,307 | 16,304 | |
42/48 |
236,556 | 287,700 | 258,806 | 210,077 | 63,265 | 76,561 | 239,363 | 128,479 | 223,293 | 102,311 | 104,557 | |
42 |
52,855 | 50,900 | 48,670 | 13,641 | 20,429 | 43,510 | 29,112 | 36,501 | 24,382 | 14,949 | 5,542 | |
43 |
- | - | - | - | - | - | 60,000 | - | - | - | - | |
430/8 |
- | - | - | - | - | - | 60,000 | - | - | - | - | |
44 |
134,329 | 53,081 | 94,609 | 133,467 | 33,651 | 32,127 | 120,460 | 72,124 | 179,892 | 18,168 | 73,253 | |
440/4 |
134,329 | 53,081 | 94,609 | 133,467 | 33,651 | 32,127 | 120,460 | 72,124 | 179,892 | 18,168 | 73,253 | |
45 |
43,054 | 89,102 | 21,495 | 60,324 | 1,303 | 875 | 28,954 | 18,628 | 18,394 | 68,561 | 25,763 | |
450/3 |
28,268 | 68,228 | 4,809 | 45,573 | 1,303 | 875 | 25,210 | 8,665 | - | 48,699 | 25,763 | |
454/9 |
14,785 | 20,874 | 16,687 | 14,751 | - | - | 3,744 | 9,963 | 18,394 | 19,863 | - | |
47/48 |
6,318 | 94,617 | 94,032 | 2,646 | 7,881 | 50 | 837 | 1,226 | 625 | 633 | - | |
492/3 |
79,977 | - | 12,014 | - | - | - | - | - | - | 6,202 | 2,070 | |
| Income statement | ||||||||||||
76A |
- | 14,525 | - | - | - | - | - | - | - | - | - | |
9900 |
365,403 | 526,667 | 281,548 | 349,287 | 82,840 | 12,507 | 195,799 | 236,635 | 242,320 | 188,381 | 44,376 | |
62 |
178,672 | 137,779 | 108,483 | 81,502 | 19,387 | 36,388 | 154,527 | 133,187 | 136,203 | 103,845 | - | |
630 |
58,722 | 51,849 | 29,904 | 23,770 | 27,664 | 34,034 | 29,967 | 31,587 | 31,979 | 18,654 | 7,398 | |
631/4 |
360 | 504 | - | -1,063 | - | 1,063 | - | - | - | - | - | |
640/8 |
4,433 | 5,461 | 5,369 | 4,517 | 4,248 | 5,339 | 4,144 | 7,592 | 6,288 | 6,872 | 889 | |
66A |
- | 5,612 | - | - | 3,290 | - | - | - | - | - | - | |
9901 |
123,216 | 325,461 | 137,791 | 240,562 | 28,251 | -64,318 | 7,161 | 64,270 | 67,850 | 59,010 | 36,089 | |
75/76B |
897 | 293 | 115 | 842 | 212 | 109 | 2,691 | 1,252 | 195 | 626 | 4 | |
75 |
897 | 293 | 115 | 842 | 212 | 109 | 2,691 | 1,252 | 195 | 626 | 4 | |
65/66B |
20,125 | 19,841 | 15,916 | 2,602 | 3,932 | 4,906 | 4,447 | 7,611 | 2,136 | 1,266 | 425 | |
65 |
20,125 | 19,841 | 15,916 | 2,602 | 3,932 | 4,906 | 4,447 | 7,611 | 2,136 | 1,266 | 425 | |
9903 |
103,987 | 305,914 | 121,990 | 238,801 | 24,531 | -69,115 | 5,405 | 57,911 | 65,909 | 58,370 | 35,669 | |
67/77 |
31,007 | 98,228 | 34,641 | 40,479 | 498 | 417 | 2,894 | 12,524 | 26,171 | 22,879 | 12,866 | |
9904 |
72,981 | 207,685 | 87,349 | 198,322 | 24,033 | -69,531 | 2,512 | 45,387 | 39,738 | 35,491 | 22,803 | |
9905 |
72,981 | 207,685 | 87,349 | 198,322 | 24,033 | -69,531 | 2,512 | 45,387 | 39,738 | 35,491 | 22,803 | |
| Appropriation of the result | ||||||||||||
9906 |
72,981 | 207,685 | 87,349 | 155,335 | -42,987 | -67,019 | 2,512 | 45,387 | 39,738 | 35,491 | 22,803 | |
14P |
- | - | - | -42,987 | -67,019 | - | - | - | - | - | - | |
791/2 |
- | - | 96,172 | - | - | - | - | - | - | - | - | |
691/2 |
72,981 | 207,685 | 87,349 | 154,527 | - | - | - | - | 39,738 | 35,491 | 22,803 | |
6920 |
- | - | - | - | - | - | - | - | - | - | 1,860 | |
6921 |
72,981 | 207,685 | 87,349 | 154,527 | - | - | - | - | 39,738 | 35,491 | 20,943 | |
694/7 |
- | - | 96,172 | 808 | - | - | - | 45,387 | - | - | - | |
694 |
- | - | 96,172 | 808 | - | - | - | 45,387 | - | - | - | |
| Social balance sheet | ||||||||||||
9087 |
4 | 3.8 | 3.4 | 2.7 | 1.9 | 2.4 | 3.9 | 3.7 | 3.8 | 3.3 | - | |
Hours worked1013 |
6,690 | 6,253 | 5,177 | 4,157 | 680 | 1,208 | 6,677 | 6,473 | 6,696 | 5,582 | - | |
| Document | ||||||||||||
The notes to these accounts have 13 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 2025 at the NBB, filed on 25-06-2026.
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | abbreviated format | 25-06-2026 | 2026-00229163 | |
| 31-12-2024 | abbreviated format | 29-07-2025 | 2025-00334926 | |
| 31-12-2023 | abbreviated format | 20-12-2024 | 2024-00624918 | |
| 31-12-2023 | micro format | 28-06-2024 | 2024-00196580 | |
| 31-12-2022 | micro format | 27-07-2023 | 2023-00288087 | |
| 31-12-2021 | abbreviated format | 29-07-2022 | 2022-20264034 | |
| 31-12-2020 | abbreviated format | 29-07-2021 | 2021-42400024 | |
| 31-12-2019 | abbreviated format | 28-08-2020 | 2020-46200492 | |
| 31-12-2018 | abbreviated format | 30-07-2019 | 2019-40400085 | |
| 31-12-2017 | abbreviated format | 27-07-2018 | 2018-38900517 | |
| 31-12-2016 | micro format | 28-07-2017 | 2017-36700168 | |
| 31-12-2015 | abbreviated format | 25-06-2016 | 2016-21700389 |
| Year | Entries | Awarded | Paid |
|---|---|---|---|
| 2025 | 1 | €0 | €344 |
| 2024 | 1 | €901 | €557 |
| 2022 | 2 | €31,554 | €31,554 |
| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 181,937 | 377,310 | 167,695 | 264,332 | 55,915 | -30,284 | 37,128 | 95,857 | 99,829 | 77,664 | 43,487 | ||
| 131,702 | 259,534 | 117,253 | 222,092 | 51,697 | -35,497 | 32,478 | 76,974 | 71,717 | 54,145 | 30,201 | ||
| 21,018 | 121,552 | 658,985 | 47,650 | -11,554 | 5,676 | 51,600 | 106,683 | 65,823 | 46,597 | 45,340 | ||
| 54,116 | 266,595 | -261,279 | 275,336 | 52,589 | 13,523 | -25,902 | -21,195 | 19,537 | 14,247 | - | ||
| 322,560 | 184,754 | 46,898 | 226,792 | 29,525 | -5,330 | 34,999 | 60,848 | 62,965 | 41,118 | 9,434 | ||
| 41.8% | 37.5% | 25.6% | 52.5% | 49.4% | 28.2% | 28.3% | 36.2% | 27.1% | 30.8% | 19.1% | ||
| 2.36 | 1.64 | 1.18 | 2.08 | 1.47 | 0.93 | 1.15 | 1.47 | 1.28 | 1.40 | 1.09 | ||
| 1.39 | 1.67 | 2.91 | 0.90 | 1.02 | 2.55 | 2.53 | 1.76 | 2.69 | 2.25 | 4.24 | ||
| 13.6% | 44.8% | 34.1% | 74.8% | 35.6% | -160.2% | 2.2% | 41.1% | 38.1% | 55.0% | 78.6% | ||
| 5.7% | 16.8% | 8.7% | 39.3% | 17.6% | -45.1% | 0.6% | 14.9% | 10.3% | 17.0% | 15.0% | ||
| 9.04 | 19.02 | 10.54 | over 100 | 14.22 | - | - | - | - | - | - |
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 | 31-12-2025 | 31-12-2024 | 31-12-2023 | 31-12-2022 | 31-12-2021 |
|---|---|---|---|---|---|
| Employees at the balance-sheet date | 4 | 4 | 4 | 3 | 2 |
| full-time | 3 | 3 | 3 | 2 | 1 |
| part-time | 1 | 1 | 1 | 1 | 1 |
| in full-time equivalents | 3.8 | 3.8 | 3.8 | 2.8 | 1.8 |
| 4 | 3.8 | 3.4 | 2.7 | 1.9 | |
| On a permanent contract | 3 | 3 | 4 | 3 | 1 |
| Joined | 2 | 1 | - | 2 | 1 |
| Left | 2 | 1 | - | 1 | 2 |
Source: social balance sheet in the 2021 to 2025 annual accounts
| Item | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Mortgages, amount registered | €25,000 | €25,000 | - | - | - |
| €455,000 | €452,000 | - | - | - | |
| Carrying value of the mortgaged assets | €566,130 | €462,612 | - | - | - |
Source: notes to the 2021 to 2025 annual accounts (statement of debts and off-balance-sheet rights and commitments)
| Item | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Tangible fixed assets | €21,018 | €121,552 | €658,985 | €47,650 | - |
| €58,722 | €51,849 | €29,904 | €23,770 | €27,664 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
The operating result for 2025 is 62% lower than in 2024 and the lowest since 2021.
Debt's share of the balance-sheet total falls from 62.5% to 58.2%. Equity is higher and debt is lower.
HEMERA has no parent and no holdings in its annual accounts. NYSM CommV is the only director. HEMERA shares no director with another company.
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Deadline for the 2026 accounts: 31-07-2027
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 | Since | Unit number | FASFC approval |
|---|---|---|---|
| Hemera De Servicecompany registered office Slagmolenstraat 12, 3500 Hasselt | 13-03-2015 | 2.241.140.161 | Catering |
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 71323C1313/00C000 | 760 m² | 1 · 2,194 m² | 14.3 m |
Check the withholding obligation If you pay this company for building or cleaning work, check before every payment whether you must withhold part of the invoice. Use the enterprise number 0600.966.468
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