J.E.P.
ActiveFrom the official registers: KBO 15 annual accounts at the National Bank publications in the Belgian Official Gazette
Summary
J.E.P. has been active since 2010 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €291,340 and a net result of €31,947. Equity is growing by about 33% per year across the filed financial years. Its solvency ranks better than 87% of 22,679 sector peers (NACE 47, financial year 2025). The computed 12-month bankruptcy probability is 0.5% (very low).
Overview
Official details
KBO- Status
- Active since 30-04-2010 Normal situation
- Legal form
- Private limited company
- Registered office
- Affligemsestraat 449, 1770 Liedekerke
- Activity
- Retail trade NACE 47222and 3 others
- Establishment units
- 2.187.764.526 1770 Liedekerke, since 30-04-2010
- 2.292.981.317 9280 Lebbeke, since 11-09-2019
- Financial year end
- 31 December
- Peppol
- Reachable since 12-09-2025
Who decides
- VAN BOVEN ElyDirector
- VAN BOVEN HermanDirector
- Jefken Van BovenDirector
How it is doing
- Bankruptcy probabilitywithin 12 months
- 0.5%
- Gross margin
- €138,183
- ▼ 14.8%
- Turnover
- ≈ €650,000
- estimated
- Profit
- €31,947
- ▼ 45.6%
- Equity
- €291,340
- ▲ 9.2%
- Total assets
- €370,680
- ▲ 4.5%
- Staff
- 2.3 FTE
Why 86raises risk1 change of registered office in 24 months1 of the last 3 latelowers riskLiquidity: current ratio 2.42, cash €94,867Equity €291,340 (78.6% of total assets)Show the evidence
Checked score
About 5 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 47, micro): better than 92% on solvency, 84% on liquidity, 70% on profitability and 59% on growth.
The bankruptcy probability was computed on 31-10-2026 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 26 days after the deadline; the sector median (NACE 47) for financial year 2024 is on the deadline day, and 47% of those companies filed late.
Searched, nothing found (2)
Financials · financial year 2025, micro format
Annual accounts 2025
- Financial year ended
- 31-12-2025
- Filed on
- 31-07-2026
- Format
- micro format
- Reference
- 2026-00367529
2021 to 2025, 5 financial years 2018 to 2025, 8 financial years
The operating result has fallen two years in a row; 2025 is 44% below 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.
Average staff in full-time equivalents (FTE).
Use the arrow keys on the chart for the figures per year.
Sector: the middle half of NACE 47, Retail trade: 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), Staff (FTE).
Peer companies
Historical observationOf the 34,693 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 0.5% 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 497,445 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% | 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% |
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 34,693 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 |
|---|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €16,850 | €0 | - | - | - | - |
| Remuneration, social security and pensions62 | - | - | - | €10,679 | €12,953 | €20,482 | €29,195 | €37,666 | ▲ 29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €37,679 | €28,125 | €14,556 | €25,211 | €37,077 | €38,603 | €42,244 | €47,051 | ▲ 11.4% |
| Other operating charges640/8 | - | - | - | €3,282 | €2,726 | €3,602 | €4,377 | €5,299 | ▲ 21.1% |
| Gross operating margin9900 | €46,791 | €48,175 | €78,107 | €130,269 | €93,022 | €159,582 | €162,187 | €138,183 | ▼ 14.8% |
| Operating profit (loss)9901 | €6,993 | €17,803 | €58,613 | €91,097 | €40,267 | €96,895 | €86,371 | €48,167 | ▼ 44.2% |
| Financial income75/76B | - | - | - | €134 | €82 | €16 | €667 | €1,270 | ▲ 90.3% |
| Recurring financial income75 | €38 | €47 | €445 | €134 | €82 | €16 | €667 | €1,270 | ▲ 90.3% |
| Financial charges65/66B | - | - | - | €5,666 | €4,639 | €5,092 | €6,362 | €5,332 | ▼ 16.2% |
| Recurring financial charges65 | €7,447 | €6,452 | €6,070 | €5,666 | €4,639 | €5,092 | €6,362 | €5,332 | ▼ 16.2% |
| Profit (loss) for the period before taxes9903 | -€416 | €11,398 | €52,988 | €85,565 | €35,709 | €91,818 | €80,677 | €44,104 | ▼ 45.3% |
| Income taxes67/77 | €891 | €3,521 | €13,918 | €19,458 | €11,953 | €30,383 | €21,930 | €12,157 | ▼ 44.6% |
| Profit (loss) for the period9904 | -€1,306 | €7,877 | €39,070 | €66,107 | €23,756 | €61,436 | €58,747 | €31,947 | ▼ 45.6% |
| Profit (loss) for the period to be appropriated9905 | -€1,306 | €7,877 | €39,070 | €66,107 | €23,756 | €61,436 | €58,747 | €31,947 | ▼ 45.6% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €250,787 | €227,092 | €276,421 | €371,161 | €348,616 | €328,574 | €354,559 | €370,680 | ▲ 4.5% |
| Fixed assets21/28 | €239,001 | €211,454 | €215,908 | €300,079 | €263,002 | €256,886 | €223,663 | €243,414 | ▲ 8.8% |
| Intangible fixed assets21 | €12,667 | - | - | - | - | - | - | - | - |
| Tangible fixed assets22/27 | €226,335 | €211,454 | €215,908 | €300,079 | €263,002 | €256,886 | €223,663 | €243,414 | ▲ 8.8% |
| Land and buildings22 | - | - | - | €155,472 | €150,899 | €146,326 | €141,707 | €137,088 | ▼ 3.3% |
| Plant, machinery and equipment23 | - | - | - | €20,913 | €15,524 | €10,176 | €12,140 | €11,348 | ▼ 6.5% |
| Furniture and vehicles24 | - | - | - | €123,694 | €96,579 | €100,384 | €69,815 | €94,978 | ▲ 36.0% |
| Current assets29/58 | €11,786 | €15,637 | €60,513 | €71,082 | €85,614 | €71,688 | €130,897 | €127,266 | ▼ 2.8% |
| Stocks and contracts in progress3 | €1,938 | - | - | - | - | - | - | - | - |
| Amounts receivable within one year40/41 | €1,878 | €720 | €1,159 | €9,286 | €88 | €127 | €25,251 | €29,491 | ▲ 16.8% |
| Trade receivables40 | - | - | - | - | - | - | - | €2,231 | - |
| Other amounts receivable41 | - | - | - | €9,286 | €88 | €127 | €25,251 | €27,260 | ▲ 8.0% |
| Cash at bank and in hand54/58 | €7,188 | €13,777 | €59,241 | €59,158 | €84,439 | €69,927 | €102,545 | €94,867 | ▼ 7.5% |
| Deferred charges and accrued income490/1 | - | - | - | €2,638 | €1,086 | €1,634 | €3,100 | €2,908 | ▼ 6.2% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €250,787 | €227,092 | €276,421 | €371,161 | €348,616 | €328,574 | €354,559 | €370,680 | ▲ 4.5% |
| Equity10/15 | €9,884 | €17,761 | €56,830 | €122,937 | €146,694 | €208,129 | €266,876 | €291,340 | ▲ 9.2% |
| Contributions10/11 | €6,200 | €6,200 | - | €6,200 | €6,200 | €6,200 | €6,200 | €6,200 | = |
| Reserves13 | €409 | €8,286 | €50,630 | €116,737 | €140,494 | €201,929 | €260,676 | €285,140 | ▲ 9.4% |
| Non-distributable reserves130/1 | - | - | - | €803 | €803 | €0 | - | - | - |
| Reserves not available under the articles1311 | - | - | - | €803 | €803 | €0 | - | - | - |
| Distributable reserves133 | - | - | - | €115,934 | €139,691 | €201,929 | €260,676 | €285,140 | ▲ 9.4% |
| Profit (loss) carried forward14 | €3,274 | €3,274 | - | - | - | - | - | €0 | - |
| Amounts payable17/49 | €240,904 | €209,331 | €219,591 | €248,223 | €201,922 | €120,445 | €87,683 | €79,341 | ▼ 9.5% |
| Amounts payable after more than one year17 | €125,929 | €100,297 | €94,259 | €107,646 | €75,817 | €42,816 | €9,260 | €26,801 | ▲ 189% |
| Financial debts170/4 | - | - | - | €107,646 | €75,817 | €42,816 | €9,260 | €26,801 | ▲ 189% |
| Amounts payable within one year42/48 | €114,974 | €109,034 | €125,332 | €140,578 | €126,105 | €77,629 | €78,423 | €52,539 | ▼ 33.0% |
| Current portion of amounts payable after more than one year42 | - | - | - | €30,703 | €31,829 | €33,001 | €33,556 | €15,161 | ▼ 54.8% |
| Trade debts44 | €5,924 | €8,142 | €15,152 | €14,422 | €18,936 | €13,835 | €15,993 | €27,858 | ▲ 74.2% |
| Suppliers440/4 | - | - | - | €14,422 | €18,936 | €13,835 | €15,993 | €27,858 | ▲ 74.2% |
| Taxes, remuneration and social security45 | - | - | - | €20,122 | €23,288 | €24,581 | €28,874 | €9,520 | ▼ 67.0% |
| Taxes450/3 | - | - | - | €18,377 | €21,411 | €20,481 | €22,979 | €2,596 | ▼ 88.7% |
| Remuneration and social security454/9 | - | - | - | €1,745 | €1,877 | €4,100 | €5,895 | €6,924 | ▲ 17.4% |
| Other amounts payable47/48 | - | - | - | €75,331 | €52,052 | €6,212 | €0 | - | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€1,306 | €7,877 | €39,070 | €66,107 | €23,756 | €61,436 | €58,747 | €31,947 | ▼ 45.6% |
| + Depreciation and write-downs630 | €37,679 | €28,125 | €14,556 | €25,211 | €37,077 | €38,603 | €42,244 | €47,051 | ▲ 11.4% |
| Operating cash flow (approximation) | €36,372 | €36,002 | €53,625 | €91,318 | €60,833 | €100,039 | €100,990 | €78,998 | ▼ 21.8% |
| Investment in fixed assets (approximation) | - | -€578 | -€19,009 | -€109,382 | €0 | -€32,488 | -€9,020 | -€66,803 | ▼ 641% |
| Change in cash | - | €6,590 | €45,464 | -€83 | €25,281 | -€14,512 | €32,618 | -€7,678 | - |
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 15 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 31-07-2026 | 2026-00367529 | NBB |
| 31-12-2024 | micro format | 28-08-2025 | 2025-00422346 | |
| 31-12-2023 | micro format | 30-09-2024 | 2024-00478346 | |
| 31-12-2022 | micro format | 31-08-2023 | 2023-00385954 | |
| 31-12-2021 | micro format | 31-08-2022 | 2022-20369565 | |
| 31-12-2020 | micro format | 31-08-2021 | 2021-58700416 | |
| 31-12-2019 | micro format | 31-07-2020 | 2020-36800464 | |
| 31-12-2018 | micro format | 31-07-2019 | 2019-40600091 | |
| 31-12-2017 | micro format | 29-06-2018 | 2018-24600562 | |
| 31-12-2016 | micro format | 27-06-2017 | 2017-22400001 |
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
Mandate history
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| VAN BOVEN Ely |
|
| VAN BOVEN Herman |
|
| Jefken Van Boven |
|
How the board is organised
Who represents it, and how
- Who signsWho may bind the company towards others, for example by signing a contract.
- “TITEL IV. BESTUUR - CONTROLE Artikel 10. Bestuursorgaan De vennootschap wordt bestuurd door één of meer bestuurders, natuurlijke personen of…”
- Board ruleHow the board is made up, meets and takes decisions.
- “Één of meer bestuurders, bestuursorgaan”
Oversight and winding up
- Dissolution ruleWhen and by whom the company can be dissolved.
- “Beslissing algemene vergadering in vormen statutenwijziging”
- Liquidation ruleHow assets are shared after dissolution: creditors first, then shareholders.
- One provision in the deed
Articles of association, deed of 28-12-2023
Owners and capital
Capital and shareholders
- 28-12-2023 Converted to unavailable equity
Shares according to the articles of association
Capital, shares and profit
- Kind of sharesWhich classes of shares exist and what rights each class carries.
- “Op naam, register van aandelen op naam”
- Transfer restrictionWhether shareholders may sell their shares freely or need approval first.
- “Procedure- en expertisekosten helft overdrager en helft koper(s),bij meer kopers naar evenredigheid verworven aantal, erfgenamen en…”
- Share issue ruleHow and by whom new shares can be issued.
- “Ten minste vijftien dagen te rekenen van de dag van de openstelling van de intekening, nieuwe aandelen waarop in geld wordt ingeschreven…”
Other provisionsRules from the articles on subjects other than the board, the shares, the purpose and the meetings.
Articles of association, deed of 28-12-2023 (in Dutch)
Group and network
Connections & network
3 current directorsThe network starts from this company’s directors. Other companies they run appear here as nodes.
History
Acts, filings and financial milestones
12-10
Gazette deed
Appointment: Jefken Van Boven (director)Registered-office move4 facts ▸
- General meeting, 01-10-2026
- Director appointment, Jefken Van Boven (director)
- Board meeting, 01-10-2026
- Registered-office move, Affligemsestraat 449, 1770 Liedekerke
09-10
Gazette deed
PurposePurpose change · Power of attorney5 facts ▸
- General meeting, 05-09-2024
- Other provision, 05-09-2024
- Purpose change
- Other provision, “ontslag van voorlezing bestuurdersverslag, volledig in kennis gesteld van voormeld verslag” (deed in Dutch)
- Power of attorney
28-12
Gazette deed
Resignations: VAN BOVEN Ely (director) and VAN BOVEN Herman (director)Appointments: VAN BOVEN Ely (director) and VAN BOVEN Herman (director) · Amendment of the articles · Capital conversion14 facts ▸
- General meeting, “eenparigheid van stemmen, aandeelhouders” (deed in Dutch)
- Amendment of the articles (2 times)
- Capital conversion, “statutair onbeschikbare eigen vermogensrekening” (deed in Dutch)
- Capital conversion, “opheffing statutair onbeschikbare eigen vermogensrekening, beschikbaar voor uitkering” (deed in Dutch)
- Other provision, “inhoud voorwerp ongewijzigd, huidige wettelijke bepalingen in plaats van voormalige Vennootschapswet” (deed in Dutch)
- Kind of shares, 100, “gelijk recht in de winstverdeling” (deed in Dutch)
- Director resignation, VAN BOVEN Ely (director)
- Director resignation, VAN BOVEN Herman (director)
- Director discharge, VAN BOVEN Ely
- Director discharge, VAN BOVEN Herman
- Director appointment, VAN BOVEN Ely (director (not named in the articles))
- Director appointment, VAN BOVEN Herman (director (not named in the articles))
- +2 further facts in this act
Show earlier events
Sources:Publications in the Belgian Official GazetteFilings with the National Bank
Register details
Who it is
KBO recordWhere it is based
What it does
NACEBEL 2025Invoicing and payment
Financial year and general meeting
Accounts at the NBBScores and ratios are computed by Checked and are not a credit decision.
Purpose, financial year and meetings according to the articles of association
What the company does
- PurposeThe activities the company may carry out under its articles.
- “Alle bewerkingen te doen welke zowel rechtstreeks als onrechtstreeks betrekking hebben op de uitbating van cafés,bars,hotels,restaurants…”deed of 09-10-2024 (in Dutch)
19 activities
- Alle bewerkingen te doen welke zowel rechtstreeks als onrechtstreeks betrekking hebben op de uitbating van cafés,bars,hotels,restaurants
- Het inrichten van vertoningen,recreatie- en ontspannings-gelegenheden
- Het voeren van handel in vlees en vleesproducten,inclusief wild en gevogelte in gespecialiseerde winkels,markt- en straathandel
- Markt- en straathandel in voedings- en genotmiddelen
- Kleinhandel in vlees en vleeswaren die gedreven wordt door slagers/beenhouwers
- Detailhandel in dranken
- Verkoop aan de toog of via telefoon,fax,internet van eetwaren en dranken
- Productie van bereide maaltijden die vlees bevatten
- Alle activiteiten op gebied van veeteelt,akkerbouw,mestverwerking,tuinbouw,exploitatie van serres,loonkweek,bewerken van landbouwgronden in de ruimste zin,zonder dat deze opsomming beperkend is
- Gemengd landbouwbedrijf:teelt van gewassen in combinatie met het fokken van vee
- Groothandel in producten van de landbouw,tuinbouw en veeteelt
- In dat kader landbouwgronden pachten en verpachten,evenals het stellen van alle mogelijke verrichtingen die behoren tot de normale exploitatie van een landbouwonderneming
- De vennootschap heeft het recht de eigen producten te verkopen en mee te werken bij de exploitatie van andere soortgelijke bedrijven
- Alle activiteiten betreffende mecanicien,meerbepaald het vervangen en herstellen van mechanische stukken en onderdelen bij tractoren,(landbouw)voertuigen,landbouwmachines en andere machines in de ruimste zin
- Alle goederen verhuren of verkopen die met de verhandeling of verdeling van voornoemde producten samengaan
- Onroerende goederen kopen,verkopen,huren en verhuren met het doel de omzet te verhogen evenals elke aanverwante onderneming op commissieloon uitbaten
- Alle burgerlijke,industriële,commerciële,financiële,roerende en onroerende handelingen mogen verrichten in rechtstreeks of onrechtstreeks verband met haar voorwerp,die van aard zijn de verwezenlijking ervan te vergemakkelijken of uit te breiden en die daartoe noodzakelijk,nuttig of zelfs alleen maar bevorderend zijn
- Belangen nemen,hetzij door deelneming,inbreng of elke andere wijze in alle vennootschappen,ondernemingen die een gelijkluidend,aanvullend of soortgelijk voorwerp nastreven,of die van aard zijn de ontwikkeling van haar onderneming te bevorderen
- Zowel tot waarborg van eigen verbintenissen als tot waarborg van verbintenissen van derden borg stellen,onder meer door haar goederen in hypotheek of in pand te geven,inclusief de eigen handelszaak
- DurationHow long the company exists; usually unlimited, so until it is dissolved.
- Unlimiteddeed of 28-12-2023 (in Dutch)
- Name clauseThe name the company operates under according to its articles.
- J.E.P.deed of 28-12-2023 (in Dutch)
- Registered office clauseThe region of the registered office; it decides among other things the language of official documents.
- “Vlaams Gewest, voor zover geen wijziging van het toepasselijke taalregime”deed of 28-12-2023 (in Dutch)
Meetings and financial year
- Annual meetingWhen the shareholders meet each year, among other things to approve the annual accounts.
- Fourth Friday of June at 18:00
deed of 28-12-2023 (in Dutch)
Recognitions · licences · registrations
Food safety, FASFC
2 sitesEnvironmental permits: No permit applications found in Flanders.
Sites & property
2 establishment units
Buildings and parcels at the addresses
2 parcels
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 42027B0556/00G000 | Flanders | 7,381 m² | - | - |
| 23044A0704/00Z002 | Flanders | 411 m² | 1 · 208 m² | 10.9 m · 3 |