J & H
ActiveThe file of J & H contains 4 judicial reorganisation notices and 2 historical bankruptcy publications, as published in the Belgian Official Gazette.
Summary
The computed 12-month bankruptcy probability is 5.9% (elevated). The 2025 annual accounts show equity of €306,975 and a net result of €54,255. Equity is growing by about 10% per year across the filed financial years. Its solvency ranks better than 69% of 4,643 sector peers (NACE 56, financial year 2025).
Financials · financial year 2025, abbreviated format
2025 annual accounts filed late (31 days) Filed on 31 August 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00509292.
2021 to 2025, 5 financial years 2018 to 2025, 8 financial years
After the dip in 2023 the operating result has climbed two years in a row; 2025 is 27% above 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 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), Staff (FTE).
- 2024 Turnover +99% on 2023. The accounts now follow the abbreviated format, last year the micro format.
Peer companies
Historical observationOf the 17,811 companies that looked in July 2024 the way this one looks now, 0.3% went bankrupt within 24 months and 96.5% are still going.
- Small
- 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 higher bankruptcy probability: 5.9% over twelve months. The score reads more about this company than the group's four characteristics; both figures are right about what they measure.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,474 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 17,811 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 |
|---|---|---|---|---|---|---|---|---|---|
| Turnover70 | - | - | - | - | €264,403 | €179,994 | €357,859 | €541,361 | ▲ 51.3% |
| Non-recurring operating income76A | - | - | - | - | - | €1,983 | €16,485 | €322 | ▼ 98.0% |
| Goods, raw materials, services and sundry goods60/61 | - | - | - | - | €146,035 | €169,734 | €272,536 | €417,054 | ▲ 53.0% |
| Remuneration, social security and pensions62 | - | - | - | €57,292 | €48,477 | €8,059 | €19,298 | €53,263 | ▲ 176% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €22,250 | €21,351 | €18,399 | €22,771 | €23,773 | €23,738 | €21,672 | €21,743 | ▲ 0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | - | - | - | - | - | €18,784 | - | - |
| Other operating charges640/8 | - | - | - | €7,200 | €3,634 | €15,642 | €6,129 | €1,597 | ▼ 73.9% |
| Gross operating margin9900 | €115,419 | €364,585 | €196,077 | €238,468 | €118,368 | €29,427 | €110,064 | €132,905 | ▲ 20.8% |
| Operating profit (loss)9901 | €18,682 | €95,453 | €76,638 | €151,205 | €42,484 | -€18,012 | €44,181 | €56,301 | ▲ 27.4% |
| Financial income75/76B | - | - | - | €0 | - | €892 | €2,688 | €1 | ▼ 100.0% |
| Recurring financial income75 | €3 | €20 | €416 | €0 | - | €892 | €2,688 | €1 | ▼ 100.0% |
| Financial charges65/66B | - | - | - | €9,919 | €9,678 | €18,074 | €11,611 | €1,883 | ▼ 83.8% |
| Recurring financial charges65 | €13,334 | €12,356 | €11,492 | €9,919 | €9,678 | €18,074 | €3,015 | €1,883 | ▼ 37.6% |
| Non-recurring financial charges66B | - | - | - | - | - | - | €8,596 | - | - |
| Profit (loss) for the period before taxes9903 | €5,350 | €83,118 | €65,562 | €141,287 | €32,806 | -€35,194 | €35,258 | €54,420 | ▲ 54.3% |
| Income taxes67/77 | €2,630 | €10,400 | €21,454 | €40,350 | €12,104 | €616 | €594 | €164 | ▼ 72.3% |
| Profit (loss) for the period9904 | €2,721 | €72,718 | €44,108 | €100,937 | €20,702 | -€35,810 | €34,664 | €54,255 | ▲ 56.5% |
| Profit (loss) for the period to be appropriated9905 | €2,721 | €72,718 | €44,108 | €100,937 | €20,702 | -€35,810 | €34,664 | €54,255 | ▲ 56.5% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €605,106 | €695,124 | €631,022 | €601,426 | €653,142 | €630,469 | €567,715 | €625,204 | ▲ 10.1% |
| Fixed assets21/28 | €472,619 | €455,561 | €461,165 | €456,570 | €448,673 | €438,320 | €358,747 | €340,545 | ▼ 5.1% |
| Tangible fixed assets22/27 | €472,619 | €453,200 | €458,804 | €454,209 | €444,312 | €432,873 | €353,830 | €335,628 | ▼ 5.1% |
| Land and buildings22 | - | - | - | €412,811 | €399,717 | €386,623 | €314,969 | €301,860 | ▼ 4.2% |
| Plant, machinery and equipment23 | - | - | - | €33,639 | €40,943 | €45,652 | €38,722 | €30,509 | ▼ 21.2% |
| Furniture and vehicles24 | - | - | - | €7,759 | €3,651 | €597 | €139 | €3,259 | ▲ 2,248% |
| Financial fixed assets28 | - | €2,361 | €2,361 | €2,361 | €4,361 | €5,447 | €4,917 | €4,917 | = |
| Current assets29/58 | €132,486 | €239,563 | €169,857 | €144,856 | €204,470 | €192,149 | €208,968 | €284,659 | ▲ 36.2% |
| Amounts receivable after more than one year29 | - | - | - | €29,212 | - | - | - | - | - |
| Other amounts receivable291 | - | - | - | €29,212 | - | - | - | - | - |
| Amounts receivable within one year40/41 | €124,782 | €184,112 | €169,857 | €103,947 | €186,344 | €190,322 | €199,306 | €254,738 | ▲ 27.8% |
| Trade receivables40 | - | - | - | €67,417 | €84,095 | €73,043 | €40,697 | €43,513 | ▲ 6.9% |
| Other amounts receivable41 | - | - | - | €36,530 | €102,249 | €117,279 | €158,608 | €211,225 | ▲ 33.2% |
| Cash at bank and in hand54/58 | €977 | €55,451 | - | - | - | - | €8,500 | €29,921 | ▲ 252% |
| Deferred charges and accrued income490/1 | - | - | - | €11,697 | €18,126 | €1,828 | €1,162 | - | - |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €605,106 | €695,124 | €631,022 | €601,426 | €653,142 | €630,469 | €567,715 | €625,204 | ▲ 10.1% |
| Equity10/15 | €125,467 | €148,185 | €192,293 | €233,230 | €253,932 | €218,086 | €252,719 | €306,975 | ▲ 21.5% |
| Contributions10/11 | €18,600 | €18,600 | €18,600 | €18,600 | €18,600 | €18,565 | €18,565 | €18,565 | = |
| Capital10 | - | - | - | - | - | €18,565 | €18,565 | €18,565 | = |
| Issued capital100 | - | - | - | - | - | €18,565 | €18,565 | €18,565 | = |
| Reserves13 | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Non-distributable reserves130/1 | - | - | - | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Legal reserve130 | - | - | - | - | - | €1,860 | €1,860 | €1,860 | = |
| Reserves not available under the articles1311 | - | - | - | €1,860 | €1,860 | - | - | - | - |
| Profit (loss) carried forward14 | €105,007 | €127,725 | €171,833 | €212,770 | €233,472 | €197,661 | €232,295 | €286,550 | ▲ 23.4% |
| Amounts payable17/49 | €479,638 | €546,939 | €438,729 | €368,197 | €399,211 | €412,384 | €314,996 | €318,230 | ▲ 1.0% |
| Amounts payable after more than one year17 | €312,837 | €284,335 | €256,635 | €228,132 | €228,075 | €208,812 | €147,901 | €147,901 | = |
| Financial debts170/4 | - | - | - | €228,132 | €228,075 | €208,812 | €147,901 | €147,901 | = |
| Amounts payable within one year42/48 | €166,801 | €260,272 | €178,383 | €137,853 | €170,583 | €203,572 | €167,095 | €170,198 | ▲ 1.9% |
| Current portion of amounts payable after more than one year42 | - | - | - | €28,503 | €0 | €13,756 | - | - | - |
| Financial debts43 | - | - | - | - | €39,971 | €38,353 | €10,935 | - | - |
| Credit institutions430/8 | - | - | - | - | - | €38,353 | €10,935 | - | - |
| Other loans439 | - | - | - | - | €39,971 | - | - | - | - |
| Trade debts44 | €63,861 | €86,258 | €80,295 | €27,047 | €58,930 | €88,978 | €120,170 | €129,811 | ▲ 8.0% |
| Suppliers440/4 | - | - | - | €27,047 | €58,930 | €88,978 | €120,170 | €129,811 | ▲ 8.0% |
| Advances received on contracts in progress46 | - | - | - | - | - | - | - | €232 | - |
| Taxes, remuneration and social security45 | - | - | - | €82,302 | €61,682 | €62,485 | €35,990 | €40,155 | ▲ 11.6% |
| Taxes450/3 | - | - | - | €77,156 | €50,069 | €50,449 | €29,433 | €32,553 | ▲ 10.6% |
| Remuneration and social security454/9 | - | - | - | €5,147 | €11,613 | €12,036 | €6,556 | €7,603 | ▲ 16.0% |
| Other amounts payable47/48 | - | - | - | - | €10,000 | - | - | - | - |
| Accrued charges and deferred income492/3 | - | - | - | €2,212 | €553 | - | - | €131 | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €2,721 | €72,718 | €44,108 | €100,937 | €20,702 | -€35,810 | €34,664 | €54,255 | ▲ 56.5% |
| + Depreciation and write-downs630 | €22,250 | €21,351 | €18,399 | €22,771 | €23,773 | €23,738 | €21,672 | €21,743 | ▲ 0.3% |
| Operating cash flow (approximation) | €24,971 | €94,068 | €62,507 | €123,708 | €44,475 | -€12,072 | €56,336 | €75,998 | ▲ 34.9% |
| Investment in fixed assets (approximation) | - | -€4,293 | -€24,003 | -€18,176 | -€15,875 | -€13,386 | €57,900 | -€3,541 | - |
| Change in cash | - | €54,473 | - | - | - | - | - | €21,421 | - |
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 13 filings with the National Bank
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-12-2025 | abbreviated format | 31-08-2026 | 2026-00509292 |
| 31-12-2024 | abbreviated format | 03-12-2025 | 2025-00575829 |
| 31-12-2024 | micro format | 21-08-2025 | 2025-00388270 |
| 31-12-2023 | micro format | 04-10-2024 | 2024-00492954 |
| 31-12-2022 | micro format | 10-04-2024 | 2024-00061169 |
| 31-12-2021 | micro format | 23-04-2023 | 2023-00064369 |
| 31-12-2020 | micro format | 22-10-2021 | 2021-72800148 |
| 31-12-2019 | micro format | 18-12-2020 | 2020-76300403 |
| 31-12-2018 | micro format | 03-02-2020 | 2020-04100106 |
| 31-12-2017 | micro format | 31-08-2018 | 2018-59500461 |
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.