HK & Co
ActiveSummary
HK & Co has been active since 2008 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €19,671 and a net result of €2,414. Equity is shrinking by about 12% per year across the filed financial years. Its solvency ranks better than 88% of 16,785 sector peers (NACE 56, financial year 2025). The computed 12-month bankruptcy probability is 0.4% (very low).
Overview
- Equity
- €19,671
- Profit
- €2,414
- BEN TAHER Mohamed AnouarDirector
- BEN TAHER SaberDirector
Why 86raises riskLatest accounts 2 days late; 2 of the last 3 lateSector: Food and beverage service activities (NACE 56)Size: total assets €26,058lowers riskLiquidity: current ratio 3.82, cash €11,462Show the evidence
Checked score
About 4 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
How it is calculated
The band follows from the bankruptcy probability, on a scale where 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): better than 94% on solvency, 92% on liquidity, 66% on profitability and 60% on growth.
The bankruptcy probability was computed on 22-10-2026 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.
Some facts cap the score, however low the probability. Negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late hold it at Fair at most (59); two missing filings, at Weak (44). An ongoing judicial reorganisation or the company's end (bankruptcy, dissolution, liquidation) holds it at Critical at most (24).
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Signals
This company filed its last 7 accounts on average 57 days after the deadline; the sector median (NACE 56) for financial year 2024 is 6 days after the deadline, and 53% of those companies filed late.
Searched, nothing found (2)
- Annual accounts filedfinancial year 2025 · micro…
- Back to profitnet €2,414
- Annual accounts filedfinancial year 2024 · micro…
Financials · financial year 2025, micro format
2025 annual accounts filed late (2 days) Filed on 2 August 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00377265.
2021 to 2025, 5 financial years 2018 to 2025, 8 financial years
The operating result returns to profit in 2025: €2,795 after a loss of €7,758 in 2024.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
How much of each euro of turnover is left from operations (EBIT margin) and what the assets earn (return on assets).
The share of the company financed with its own means. The higher it is, the better it absorbs a shock.
Short-term assets per euro of short-term debt. Above 1 the short-term debts are covered.
Use the arrow keys on the chart for the figures per year.
Sector: the middle half of NACE 56, Food and beverage service activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).
Peer companies
Historical observationOf the 34,695 companies that looked in July 2024 the way this one looks now, 0.7% went bankrupt within 24 months and 95.3% are still going.
- Micro
- 10 to 20 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
For this company itself Checked computes a bankruptcy probability of 0.4% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,473 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| 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% | 1.0% |
| 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% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74.5% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 34,695 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | - | €2,588 | €2,259 | €2,320 | €1,809 | €1,249 | ▼ 30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €1,302 | €1,360 | €1,505 | €1,505 | €4,322 | €4,312 | €1,445 | €63 | ▼ 95.7% |
| Other operating charges640/8 | - | - | - | €398 | €348 | €1,007 | €934 | €1,788 | ▲ 91.4% |
| Gross operating margin9900 | €13,949 | -€1,932 | -€15,014 | €12,099 | €7,104 | €17,242 | -€3,570 | €5,895 | - |
| Operating profit (loss)9901 | €12,299 | -€3,790 | -€17,558 | €7,609 | €176 | €9,603 | -€7,758 | €2,795 | - |
| Financial income75/76B | - | - | - | - | - | €11 | €4 | €11 | ▲ 150% |
| Recurring financial income75 | - | - | - | - | - | €11 | €4 | €11 | ▲ 150% |
| Financial charges65/66B | - | - | - | €141 | €168 | €156 | €203 | €271 | ▲ 33.3% |
| Recurring financial charges65 | €153 | €144 | €156 | €141 | €168 | €156 | €203 | €271 | ▲ 33.3% |
| Profit (loss) for the period before taxes9903 | €12,146 | -€3,933 | -€10,714 | €7,469 | €8 | €9,457 | -€7,957 | €2,534 | - |
| Income taxes67/77 | €4,899 | - | €12,671 | - | - | €2,300 | - | €120 | - |
| Profit (loss) for the period9904 | €7,248 | -€3,933 | -€23,385 | €7,469 | €8 | €7,157 | -€7,957 | €2,414 | - |
| Profit (loss) for the period to be appropriated9905 | €7,248 | -€3,933 | -€23,385 | €7,469 | €8 | €7,157 | -€7,957 | €2,414 | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €43,300 | €49,678 | €14,428 | €32,110 | €38,185 | €47,876 | €33,959 | €26,058 | ▼ 23.3% |
| Fixed assets21/28 | €5,002 | €5,902 | €4,397 | €2,892 | €11,507 | €16,627 | - | €1,678 | - |
| Tangible fixed assets22/27 | €5,002 | €5,902 | €4,397 | €2,892 | €11,507 | €16,627 | - | €1,678 | - |
| Plant, machinery and equipment23 | - | - | - | €696 | - | - | - | €1,678 | - |
| Furniture and vehicles24 | - | - | - | - | €10,062 | €15,182 | - | - | - |
| Other tangible fixed assets26 | - | - | - | €2,197 | €1,445 | €1,445 | - | - | - |
| Current assets29/58 | €38,298 | €43,776 | €10,031 | €29,218 | €26,678 | €31,249 | €33,959 | €24,380 | ▼ 28.2% |
| Stocks and contracts in progress3 | €954 | €3,080 | - | €2,210 | €4,542 | €10,022 | €17,552 | €12,070 | ▼ 31.2% |
| Stocks30/36 | - | - | - | €2,210 | €4,542 | €10,022 | €17,552 | €12,070 | ▼ 31.2% |
| Amounts receivable within one year40/41 | €1,992 | €27,458 | €6,507 | €6,169 | €17,230 | €7,715 | €5,796 | €425 | ▼ 92.7% |
| Trade receivables40 | - | - | - | €4,632 | €15,199 | €5,406 | - | €425 | - |
| Other amounts receivable41 | - | - | - | €1,536 | €2,031 | €2,308 | €5,796 | - | - |
| Cash at bank and in hand54/58 | €35,352 | €13,238 | €3,523 | €20,839 | €4,906 | €11,512 | €10,610 | €11,462 | ▲ 8.0% |
| Deferred charges and accrued income490/1 | - | - | - | - | - | €2,000 | - | €422 | - |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €43,300 | €49,678 | €14,428 | €32,110 | €38,185 | €47,876 | €33,959 | €26,058 | ▼ 23.3% |
| Equity10/15 | €37,398 | €33,464 | €10,579 | €18,048 | €18,056 | €25,213 | €17,256 | €19,671 | ▲ 14.0% |
| Contributions10/11 | €18,100 | €18,100 | €18,600 | €18,600 | €18,600 | €18,600 | €18,600 | €18,600 | = |
| Reserves13 | €965 | €965 | €965 | €965 | €965 | €965 | €965 | €965 | = |
| Non-distributable reserves130/1 | - | - | - | €965 | €965 | €965 | €965 | €965 | = |
| Reserves not available under the articles1311 | - | - | - | - | - | - | - | €965 | - |
| Other1319 | - | - | - | €965 | €965 | €965 | €965 | - | - |
| Profit (loss) carried forward14 | €18,333 | €14,399 | -€8,986 | -€1,517 | -€1,509 | €5,648 | -€2,308 | €106 | - |
| Amounts payable17/49 | €5,902 | €16,213 | €3,849 | €14,063 | €20,129 | €22,662 | €16,703 | €6,387 | ▼ 61.8% |
| Amounts payable within one year42/48 | €5,902 | €16,213 | €3,849 | €14,063 | €20,129 | €22,662 | €16,703 | €6,387 | ▼ 61.8% |
| Trade debts44 | €2,369 | €10,867 | €3,835 | €13,896 | €16,378 | €3,853 | €12,074 | €900 | ▼ 92.5% |
| Suppliers440/4 | - | - | - | €13,896 | €16,378 | €3,853 | €12,074 | €900 | ▼ 92.5% |
| Taxes, remuneration and social security45 | - | - | - | €166 | €3,751 | €18,810 | €4,476 | €5,335 | ▲ 19.2% |
| Taxes450/3 | - | - | - | - | €561 | €3,535 | €4,090 | €5,335 | ▲ 30.4% |
| Remuneration and social security454/9 | - | - | - | €166 | €3,190 | €15,274 | €385 | - | - |
| Other amounts payable47/48 | - | - | - | - | - | - | €153 | €153 | = |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €7,248 | -€3,933 | -€23,385 | €7,469 | €8 | €7,157 | -€7,957 | €2,414 | - |
| + Depreciation and write-downs630 | €1,302 | €1,360 | €1,505 | €1,505 | €4,322 | €4,312 | €1,445 | €63 | ▼ 95.7% |
| Operating cash flow (approximation) | €8,550 | -€2,573 | -€21,880 | €8,974 | €4,330 | €11,469 | -€6,512 | €2,477 | - |
| Investment in fixed assets (approximation) | - | -€2,260 | €0 | €0 | -€12,936 | -€9,432 | - | - | - |
| Change in cash | - | -€22,114 | -€9,715 | €17,316 | -€15,933 | €6,606 | -€901 | €851 | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Latest 10 of 16 filings with the National Bank
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-12-2025 | micro format | 02-08-2026 | 2026-00377265 |
| 31-12-2024 | micro format | 15-10-2025 | 2025-00543959 |
| 31-12-2023 | micro format | 15-09-2024 | 2024-00463245 |
| 31-12-2022 | full format | 27-09-2023 | 2023-00462202 |
| 31-12-2021 | full format | 30-09-2022 | 2022-20446082 |
| 31-12-2020 | full format | 30-09-2021 | 2021-71300164 |
| 31-12-2019 | full format | 31-10-2020 | 2020-68800081 |
| 31-12-2018 | full format | 31-08-2019 | 2019-63100569 |
| 31-12-2017 | full format | 30-08-2018 | 2018-59800559 |
| 31-12-2016 | full format | 30-08-2017 | 2017-55800586 |
Similar companies · same sector, comparable size
Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.
Directors
Not every act has been read: a resignation may still be missing
Mandate history
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| BEN TAHER Mohamed Anouar |
|
| BEN TAHER Saber |
|
| BEN TAHER Nasser |
|
Owners and capital
Capital and shareholders
- 04-09-2025 Converted to unavailable equity
Group and network
Connections & network
2 current directorsThe network starts from this company’s directors. Other companies they run appear here as nodes.
History
Acts, filings and financial milestones
04-09
Gazette deed
Resignations: BEN TAHER Mohamed Anouar, BEN TAHER Saber and BEN TAHER NasserAppointments: BEN TAHER Mohamed Anouar (director) and BEN TAHER Saber (director) · Legal-form conversion · Capital conversion14 facts ▸
- General meeting, 15-07-2025
- Legal-form conversion, “Société à responsabilité limitée” (deed in French)
- Capital conversion, “compte de capitaux propres statutairement indisponible” (deed in French)
- Amendment of the articles
- Capital
- Director resignation, BEN TAHER Mohamed Anouar (manager and director)
- Director resignation, BEN TAHER Saber (manager and director)
- Director resignation, BEN TAHER Nasser (manager and director)
- Director discharge, BEN TAHER Nasser (2 times)
- Director appointment, BEN TAHER Mohamed Anouar (director (not named in the articles))
- Director appointment, BEN TAHER Saber (director (not named in the articles))
- Other provision, “toutes les affaires relatives à l'exercice de ces mandats, election of domicile” (deed in French)
- +2 further facts in this act
About the unread acts
Of the 6 Belgian Official Gazette deeds we know for this company, 1 has been read. The other 5 have not been read yet: what they contain is neither established nor disproved here.
Register details
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 23 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.
Recognitions · licences · registrations
Food safety, FASFC
1 siteEnvironmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.
Sites & property
1 establishment unit
1 parcel
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 21302A0019/00G007 | Brussels | 125 m² | 1 · 67 m² | 15.5 m · 4 |
How the parcels are linked
Articles of association
What the company does
- PurposeThe activities the company may carry out under its articles.
- “L’édition : comprend les livres, roman, cartes de vœux, documentation économique, disques et impression de carte géographique ; compact…” (deed in French)
31 activities (deed in French)
- L’édition : comprend les livres, roman, cartes de vœux, documentation économique, disques et impression de carte géographique ; compact disc, cd room
- Atelier de confection et de vente de vêtements traditionnels et artisanaux marocains
- Atelier de fabrication de tous produits de boulangerie et de pâtisserie, boulangerie artisanale, dépôt de pains, de tous produits alimentaires et non alimentaires
- Lavoirs, agence de voyage, brico
- Tous snack-bars, bars, salons de thé et de dégustation, brasseries, hôtels, résidence, restaurants, tavernes, cafés, cabarets, discothèques, buffets, vestiaires pour publics, locations de places, salles d'organisation, de banquet et service traiteur, salon de consommation
- De boucherie, de poissonnerie
- De sites internet, la messagerie, les services de fax, de cabines téléphoniques, cartes téléphoniques, d'internet et de photocopies, téléboutiques, librairie, de laboratoires de développement photos, d'atelier de tournage, d'affûtage et de rectification de pièces mécaniques
- De taxis, car-wash, station service (tous carburants tels que mazout, diesel, gaz,...), garage avec atelier de réparation et négociant de véhicules à moteur neuf et d'occasion, entretien et dépannage
- Ainsi que tous accessoires automobiles, atelier de carrosserie, vente pièces détachées, import, export
- D'un salon de coiffure
- D’une librairie ; bouquinerie
- Fournir tous services ou prestations au profit de toutes clientèles privées ou commerciales, notamment: le nettoyage et l'entretien d'immeubles, le nettoyage de vitres et de bureaux, de petits travaux de bureaux, services intérimaires, sous-traitance
- Toutes opérations généralement quelconques, se rapportant directement ou indirectement au commerce, à la fabrication, la location, l'achat, la vente en gros ou en détail, la représentation, la distribution, le service, le conditionnement, l'exploitation et le courtage, l'importation et l'exportation, soit pour son propre compte soit pour le compte d'un tiers
- Entreprise générale de bâtiment, peinture, maçonnerie, électricité, toiture ; fourniture et pose de châssis
- Matériaux de construction, matériel électrique, et électronique, sanitaire et de plomberie
- De vidéothèques, location de produits de divertissements, films et tout autre produit assimilé
- Tous produits alimentaires tels que fruits, légumes, conserves, produits laitiers, produits de la mer, poissons, boucherie, articles de ménage et articles cadeaux
- Tous textiles en général, vêtements divers, chaussures, cordonnerie, serrurerie, maroquinerie dans le sens le plus large
- Tous produits de l'artisanat en général, tapisseries, y compris les articles du Tiers-Monde
- Tous les articles de parfumerie, de toilette, cosmétiques, produits de beauté, maquillage ainsi que savons et détergents; produits ménagers, articles de maroquinerie
- Tous les articles d'horticulture tels que fleurs, plantes, articles de jardinage, aménagement et entretien de jardins et de pépinières
- Tous livres, antiquités, brocantes, objets de décoration, machines industrielles
- Tous appareils électroménagers, tous films de bandes magnétiques, cassettes, DVD, tous articles imprimés ou enregistrés permettant leur lecture vision ou audition
- Tous matériaux de bureau, électroniques, mécaniques et de l'informatique : réseaux, télécommunications, GSM programmations sur mesure, maintenances et réparations, matériels bureautiques, télédétections, hardware, software, créations de site internet et extranet
- Toutes prestations de services, de publicités, de transports par toutes voies, de mailing par voies postales d’internet ou autres moyens existants ou à venir, de traitement de courriers pour son compte ou celui d’autrui
- La vente sur les marchés ambulants
- Toutes opérations commerciales, industrielles, financières, mobilières ou immobilières se rapportant directement ou indirectement à son objet social ou qui seraient de nature à en faciliter directement ou indirectement, entièrement ou partiellement la réalisation
- S'intéresser par toutes voies dans toutes affaires, entreprises ou sociétés ayant un objet analogue, similaire ou connexe au sien ou qui sont de nature à favoriser le développement de son entreprise ou à faciliter l'écoulement de ses produits
- Accepter tout mandat de gestion et d’administration dans toute société et association quelconque et se porter caution pour autrui
- Accomplir toutes opérations généralement quelconques, commerciales, industrielles, financières, mobilières ou immobilières, se rapportant directement ou indirectement à son objet
- S'intéresser par toutes voies, dans toutes affaires, entreprises ou sociétés ayant un objet identique, analogue, similaire ou connexe, ou qui soit de nature à favoriser le développement de son entreprise
- DurationHow long the company exists; usually unlimited, so until it is dissolved.
- Unlimited
- Registered office clauseThe region of the registered office; it decides among other things the language of official documents.
- “Région de Bruxelles-Capitale, par simple décision de l’organe d’administration en tout endroit de la Région de Bruxelles-Capitale ou de la…” (deed in French)
Who represents it, and how
- Who signsWho may bind the company towards others, for example by signing a contract.
- Each director alone
- Board ruleHow the board is made up, meets and takes decisions.
- “Avec ou sans limitation de durée, organe d'administration” (deed in French)“Sans limitation de durée, administrateurs non-statutaires révocables ad nutum par l'assemblée générale” (deed in French)“Rémunération des administrateurs, portée aux frais généraux, indépendamment des frais éventuels de représentation, voyages et déplacements” (deed in French)
Capital, shares and profit
- Kind of sharesWhich classes of shares exist and what rights each class carries.
- “Le registre des actions peut être tenu en la forme électronique, nominatives” (deed in French)
- Transfer restrictionWhether shareholders may sell their shares freely or need approval first.
- One provision in the deed
- Share issue ruleHow and by whom new shares can be issued.
- “Organe d’administration peut autoriser les actionnaires à libérer leurs titres par anticipation, organe d’administration décide…” (deed in French)“Droit de préférence - émission d'actions, actionnaires existants, proportionnellement au nombre d'actions qu'ils détiennent” (deed in French)
- Financial instrumentSecurities other than shares, such as bonds or warrants, the company can issue.
- One provision in the deed
Meetings and financial year
- Annual meetingWhen the shareholders meet each year, among other things to approve the annual accounts.
- Last Friday of June at 18:00
Oversight and winding up
- Dissolution ruleWhen and by whom the company can be dissolved.
- One provision in the deed
- Liquidation ruleHow assets are shared after dissolution: creditors first, then shareholders.
- One provision in the deed