Equity
Equity rose in 2025 from €92,061 to €143,641.
Equity rose in 2025 from €92,061 to €143,641.
Of this, €353,775 falls due within a year.
The 2017 accounts came 3 days late. The other nine of the last ten were filed on time.
The dashed line is the sector median: 0.6% across 40,276 companies (NACE 47, micro).
About 1 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 47, micro). It does better than 33% of them on solvency, 48% on liquidity, 64% on profitability and 87% on growth.
The bankruptcy probability was computed on 07-11-2026 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 30-09-2025.
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, 2,609 companies had the same profile as JCA has now. Each dot stands for 7 companies, two years later.
That fits the bankruptcy probability of JCA itself: 0.1% 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 2,609 companies, not a prediction for JCA. 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 insufficient, with a current ratio of 0.41 (0.06 in 2024), below 1. Short-term debt is 42.5% and cash 15% of total assets. 82.7% 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 13 days before the deadline. In the sector (NACE 47), the median for financial year 2024 was on the deadline day, and 47% of those companies filed late.
| Company | ||||
|---|---|---|---|---|
| JCA Deinze | €832,221 | €84,108 | 17.3% | - |
| SONA PARTNERS Jette | €817,789 | €106,801 | 6.9% | - |
| ALICIA & CO Schaerbeek | €733,799 | €88,568 | 5.4% | - |
| EXPRESS PLANTIN Antwerp | €681,322 | €103,839 | 25.6% | 3 |
| HARRY Geel | €713,077 | €87,438 | 7.0% | - |
| DAINA Jette | €991,762 | €66,902 | 5.9% | 1.1 |
| METILUS Deinze | €784,899 | €132,956 | 45.0% | - |
These companies have the same main activity as JCA: non-specialised retail sale with food, beverages or tobacco predominating (NACE 47110). They are comparable in size and age: total assets between €681,000 and €992,000, founded between 2008 and 2013.
JCA files the micro format. That format states no turnover. The gross margin fell from €94,186 in 2012 to €84,108 in 2025.
The balance sheet grew most in 2021 through fixed assets, financed with long-term debt.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €890,000. Estimated: probably between €620,000 and €1.3m.
Higher than 36% of 22,909 companies in 2025.
Higher than 10% of 22,039 companies in 2025.
Higher than 59% of 22,189 companies in 2025.
Net result: top quarter · Equity: top quarter · Balance sheet total: top quarter · Working capital: bottom quarter
Staff costs divided by the average number of full-time equivalents.
| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet: assets | |||||||||||||||
20/58 |
832,221 | 912,898 | 950,679 | 1.0m | 1.1m | 376,961 | 386,427 | 434,835 | 403,624 | 207,115 | 121,800 | 150,326 | 153,494 | 212,985 | |
21/28 |
687,305 | 891,859 | 928,181 | 971,525 | 1.1m | 297,545 | 335,026 | 356,341 | 339,348 | 155,052 | 88,531 | 131,875 | 138,009 | 170,761 | |
22/27 |
687,305 | 891,859 | 928,181 | 971,525 | 1.1m | 297,545 | 335,026 | 356,341 | 339,348 | 155,052 | 88,531 | 131,875 | 138,009 | 170,761 | |
22 |
677,237 | 878,715 | 908,753 | 938,790 | 1.0m | 224,983 | 238,368 | 252,307 | 265,376 | 59,760 | 57,688 | 82,681 | 104,966 | 123,860 | |
23 |
10,067 | 13,143 | 19,428 | 32,735 | 46,474 | 54,340 | 69,325 | 67,591 | 73,972 | 86,618 | 10,819 | 17,100 | 23,293 | 33,473 | |
24 |
0 | 0 | - | - | 9,111 | 18,222 | 27,333 | 36,444 | - | 8,674 | 20,024 | 32,094 | 9,749 | 13,427 | |
29/58 |
144,916 | 21,040 | 22,498 | 32,889 | 33,112 | 79,416 | 51,401 | 78,493 | 64,276 | 52,064 | 33,269 | 18,451 | 15,485 | 42,224 | |
3 |
- | - | 8,406 | 9,363 | 9,088 | 9,445 | 7,389 | 6,451 | 6,762 | 7,760 | 2,758 | 2,083 | 2,397 | - | |
30/36 |
- | - | 8,406 | 9,363 | 9,088 | 9,445 | 7,389 | 6,451 | 6,762 | 7,760 | 2,758 | 2,083 | 2,397 | - | |
40/41 |
4,813 | 3,046 | 3,079 | 23,159 | 14,989 | 46,318 | 9,032 | 40,150 | 36,430 | 19,080 | 18,817 | 10,606 | 13,088 | 34,940 | |
40 |
- | 3,046 | 3,079 | 23,159 | 12,843 | 43,892 | 500 | 32,315 | 36,430 | 19,080 | 18,817 | 10,606 | 13,088 | 34,940 | |
41 |
4,813 | 0 | - | - | 2,146 | 2,426 | 8,532 | 7,836 | - | - | - | - | - | - | |
54/58 |
125,015 | 17,993 | 11,013 | 367 | 9,035 | 23,654 | 30,021 | 31,892 | 21,084 | 24,661 | 11,131 | 5,199 | - | 2,534 | |
490/1 |
15,089 | - | - | - | - | - | 4,958 | - | - | 563 | 563 | 563 | - | 4,750 | |
| Balance sheet: equity and liabilities | |||||||||||||||
10/49 |
832,221 | 912,898 | 950,679 | 1.0m | 1.1m | 376,961 | 386,427 | 434,835 | 403,624 | 207,115 | 121,800 | 150,326 | 153,494 | 212,985 | |
10/15 |
143,641 | 92,061 | 43,012 | 21,367 | 65,975 | 123,168 | 121,146 | 114,924 | 86,433 | 75,319 | 68,446 | 65,981 | 47,135 | 47,547 | |
10/11 |
20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | |
100 |
- | - | - | - | - | - | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | |
13 |
45,981 | 45,981 | 45,981 | 45,981 | 45,981 | 45,981 | 45,981 | 45,981 | 45,981 | 45,981 | 45,981 | 45,981 | 27,547 | 27,547 | |
130/1 |
- | - | 2,000 | 2,000 | 2,000 | 2,000 | - | - | - | - | - | - | - | - | |
130 |
- | - | - | - | - | - | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | 1,377 | 1,377 | |
1311 |
- | - | 2,000 | 2,000 | 2,000 | 2,000 | - | - | - | - | - | - | - | - | |
133 |
45,981 | 45,981 | 43,981 | 43,981 | 43,981 | 43,981 | 43,981 | 43,981 | 43,981 | 43,981 | 43,981 | 43,981 | 26,169 | 26,169 | |
14 |
77,660 | 26,080 | -22,969 | -44,614 | -7 | 57,187 | 55,165 | 48,943 | 20,452 | 9,338 | 2,464 | - | -412 | - | |
17/49 |
688,580 | 820,838 | 907,666 | 983,046 | 1.0m | 253,793 | 265,281 | 319,910 | 317,190 | 131,796 | 53,354 | 84,345 | 106,359 | 165,438 | |
17 |
334,805 | 462,778 | 509,045 | 554,689 | 609,468 | 177,385 | 217,389 | 242,352 | 243,131 | 87,538 | 16,268 | 22,453 | 2,000 | 4,574 | |
170/4 |
334,805 | 462,778 | 509,045 | 554,689 | 609,468 | 177,385 | 217,389 | 242,352 | 243,131 | 87,538 | 16,268 | 22,453 | 2,000 | 4,574 | |
42/48 |
353,775 | 358,060 | 398,621 | 428,357 | 430,333 | 76,408 | 47,892 | 74,636 | 72,652 | 44,258 | 37,086 | 61,892 | 95,628 | 160,863 | |
42 |
34,025 | 46,268 | 41,868 | 57,051 | 74,750 | 39,855 | 39,255 | 36,923 | 34,407 | 21,871 | 6,184 | 8,008 | 2,574 | 2,472 | |
43 |
- | - | 18,587 | - | - | - | - | - | - | - | - | - | - | - | |
439 |
- | - | 18,587 | - | - | - | - | - | - | - | - | - | - | - | |
44 |
2,610 | 17,417 | 13,597 | 29,050 | 6,653 | 1,343 | 4,988 | 28,772 | 28,881 | 9,783 | 488 | 22,228 | 5,153 | 18,035 | |
440/4 |
2,610 | 17,417 | 13,597 | 29,050 | 6,653 | 1,343 | 4,988 | 28,772 | 28,881 | 9,783 | 488 | 22,228 | 5,153 | 18,035 | |
45 |
- | 2,442 | 2,847 | 9,518 | 12,406 | - | 3,649 | 8,941 | 6,898 | 3,879 | 892 | 89 | - | 626 | |
450/3 |
- | 1,573 | 1,392 | 4,428 | 721 | - | - | 1,863 | 853 | - | - | - | - | - | |
454/9 |
- | 869 | 1,455 | 5,090 | 11,685 | - | 3,649 | 7,077 | 6,046 | 3,879 | 892 | 89 | - | 626 | |
47/48 |
317,141 | 291,932 | 321,722 | 332,738 | 336,524 | 35,210 | - | - | 2,466 | 8,725 | 29,522 | 31,567 | 87,900 | 139,730 | |
492/3 |
- | - | - | - | - | - | - | 2,922 | 1,407 | - | - | - | 8,731 | - | |
| Income statement | |||||||||||||||
70 |
- | - | - | - | - | - | - | - | - | - | - | - | - | 404,085 | |
76A |
109,343 | - | - | - | - | - | - | 3,306 | - | 13,410 | - | - | - | - | |
9900 |
84,108 | 104,332 | 92,432 | 62,653 | 16,259 | 78,340 | 107,382 | 126,997 | 121,042 | 90,507 | 73,280 | 79,507 | 52,482 | 94,186 | |
60/61 |
- | - | - | - | - | - | - | - | - | - | - | - | - | 312,068 | |
62 |
-376 | - | 14,626 | 38,805 | 30,143 | 38,112 | 42,340 | 37,842 | 33,199 | 35,757 | 14,005 | 2,548 | - | 10,187 | |
630 |
22,023 | 39,772 | 43,344 | 55,470 | 57,736 | 38,602 | 39,805 | 49,138 | 62,019 | 54,274 | 47,699 | 48,809 | 38,888 | 53,298 | |
640/8 |
159 | 1,803 | 4,206 | 1,371 | 1,985 | 986 | 913 | 1,213 | 1,138 | 795 | 750 | 1,983 | 3,063 | 389 | |
9901 |
62,301 | 62,757 | 30,255 | -32,994 | -73,605 | 640 | 24,324 | 38,804 | 24,686 | -319 | 10,827 | 26,167 | 10,531 | 30,312 | |
75/76B |
- | - | 2,149 | 31 | 27,289 | 11,200 | 1,210 | - | - | 384 | 189 | 60 | 271 | 21 | |
75 |
- | - | 2,149 | 31 | 27,289 | 11,200 | 1,210 | - | - | 384 | 189 | 60 | 271 | 21 | |
65/66B |
10,721 | 13,434 | 10,759 | 6,667 | 10,665 | 5,177 | 6,039 | 5,978 | 8,174 | 3,941 | 2,132 | 2,901 | 969 | 793 | |
65 |
10,721 | 13,434 | 10,759 | 6,667 | 10,665 | 5,177 | 6,039 | 5,978 | 8,174 | 3,941 | 2,132 | 2,901 | 969 | 793 | |
9903 |
51,580 | 49,324 | 21,645 | -39,630 | -56,981 | 6,663 | 19,495 | 32,826 | 16,512 | 9,533 | 8,884 | 23,326 | 9,833 | 29,540 | |
67/77 |
- | 275 | - | 4,977 | 213 | 4,641 | 13,273 | 4,335 | 5,398 | 2,659 | 6,419 | 4,480 | 10,245 | 1,993 | |
9904 |
51,580 | 49,049 | 21,645 | -44,607 | -57,194 | 2,022 | 6,222 | 28,491 | 11,114 | 6,874 | 2,464 | 18,846 | -412 | 27,547 | |
9905 |
51,580 | 49,049 | 21,645 | -44,607 | -57,194 | 2,022 | 6,222 | 28,491 | 11,114 | 6,874 | 2,464 | 18,846 | -412 | 27,547 | |
| Appropriation of the result | |||||||||||||||
9906 |
77,660 | 26,080 | -22,969 | -44,614 | -7 | 57,187 | 55,165 | 48,943 | 20,452 | 9,338 | 2,464 | 18,435 | -412 | 27,547 | |
14P |
26,080 | -22,969 | -44,614 | -7 | 57,187 | - | - | - | - | - | - | - | - | - | |
691/2 |
- | - | - | - | - | - | - | - | - | - | - | 18,435 | - | 27,547 | |
691 |
- | - | - | - | - | - | - | - | - | - | - | 623 | - | - | |
6920 |
- | - | - | - | - | - | - | - | - | - | - | 17,812 | - | 1,377 | |
6921 |
- | - | - | - | - | - | - | - | - | - | - | - | - | 26,169 | |
| Social balance sheet | |||||||||||||||
9087 |
- | - | 0.8 | 1.7 | 1.2 | 1.2 | 1.2 | 1.2 | 1 | 1.1 | 0.4 | 0.1 | - | 0.2 | |
Hours worked1013 |
- | - | 775 | 1,750 | 1,579 | 2,326 | 2,071 | 2,008 | 1,853 | 1,785 | 638 | 108 | - | 457 | |
| Document | |||||||||||||||
The notes to these accounts have 10 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).
Source: Annual accounts 2025 (PDF), filed on 30-04-2026.
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 30-09-2025 | micro format | 30-04-2026 | 2026-00095455 | |
| 30-09-2024 | micro format | 08-04-2025 | 2025-00067293 | |
| 30-09-2023 | micro format | 29-03-2024 | 2024-00052613 | |
| 30-09-2022 | micro format | 31-03-2023 | 2023-00049657 | |
| 30-09-2021 | micro format | 28-04-2022 | 2022-20011283 | |
| 30-09-2020 | micro format | 29-04-2021 | 2021-12600574 | |
| 30-09-2019 | micro format | 28-04-2020 | 2020-10500500 | |
| 30-09-2018 | micro format | 30-04-2019 | 2019-12100009 | |
| 30-09-2017 | micro format | 03-05-2018 | 2018-12100403 | |
| 30-09-2016 | abbreviated format | 30-03-2017 | 2017-08300415 | |
| 30-09-2015 | abbreviated format | 25-03-2016 | 2016-07800273 | |
| 30-09-2014 | abbreviated format | 29-04-2015 | 2015-11000123 | |
| 30-09-2013 | abbreviated format | 15-05-2014 | 2014-12500430 | |
| 30-09-2012 | abbreviated format | 26-04-2013 | 2013-10500588 |
| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 84,324 | 102,530 | 73,599 | 22,476 | -15,869 | 39,242 | 64,129 | 87,941 | 86,705 | 53,955 | 58,526 | 74,976 | 49,419 | 83,610 | ||
| 73,603 | 88,821 | 64,989 | 10,863 | 542 | 40,624 | 46,027 | 77,629 | 73,133 | 61,148 | 50,163 | 67,655 | 38,476 | 80,844 | ||
| 12,926 | 3,450 | 0 | -45,669 | 832,855 | 1,120 | 18,490 | 66,131 | 246,315 | 120,795 | 4,354 | 42,675 | 6,136 | 224,059 | ||
| 107,021 | 6,981 | 10,646 | -8,668 | -14,619 | -6,368 | -1,870 | 10,808 | -3,577 | 13,529 | 5,932 | - | - | - | ||
| -208,859 | -337,020 | -376,123 | -395,468 | -397,222 | 3,009 | 3,508 | 3,857 | -8,377 | 7,805 | -3,817 | -43,441 | -80,143 | -118,640 | ||
| - | - | - | - | - | - | - | - | - | - | - | - | - | 7.5% | ||
| 17.3% | 10.1% | 4.5% | 2.1% | 6.0% | 32.7% | 31.4% | 26.4% | 21.4% | 36.4% | 56.2% | 43.9% | 30.7% | 22.3% | ||
| 0.41 | 0.06 | 0.06 | 0.08 | 0.08 | 1.04 | 1.07 | 1.05 | 0.88 | 1.18 | 0.90 | 0.30 | 0.16 | 0.26 | ||
| 0.41 | 0.06 | 0.04 | 0.05 | 0.06 | 0.92 | 0.92 | 0.97 | 0.79 | 1.00 | 0.82 | 0.26 | 0.14 | 0.26 | ||
| 4.79 | 8.92 | 21.10 | 46.01 | 15.76 | 2.06 | 2.19 | 2.78 | 3.67 | 1.75 | 0.78 | 1.28 | 2.26 | 3.48 | ||
| 35.9% | 53.3% | 50.3% | -208.8% | -86.7% | 1.6% | 5.1% | 24.8% | 12.9% | 9.1% | 3.6% | 28.6% | -0.9% | 57.9% | ||
| 6.2% | 5.4% | 2.3% | -4.4% | -5.2% | 0.5% | 1.6% | 6.6% | 2.8% | 3.3% | 2.0% | 12.5% | -0.3% | 12.9% | ||
| 7.87 | 7.63 | 6.84 | 3.37 | -1.49 | - | - | - | - | - | - | - | - | - | ||
| - | - | - | - | - | - | - | - | - | - | - | - | - | 32 days | ||
| - | - | - | - | - | - | - | - | - | - | - | - | - | 21 days |
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 | 30-09-2023 | 30-09-2022 | 30-09-2021 |
|---|---|---|---|
| Employees at the balance-sheet date | - | 3 | 1 |
| part-time | - | 3 | 1 |
| in full-time equivalents | - | 1.6 | 0.5 |
| 0.4 | 1 | 0.9 | |
| On a permanent contract | - | 1 | 1 |
| Joined | 188 | 162 | 120 |
| Left | 191 | 182 | 183 |
Source: social balance sheet in the 2021 to 2023 annual accounts
| Item | 30-09-2025 | 30-09-2024 | 30-09-2023 | 30-09-2022 | 30-09-2021 |
|---|---|---|---|---|---|
| Tangible fixed assets | €12,926 | €3,450 | - | - | €832,855 |
| €22,023 | €39,772 | €43,344 | €55,470 | €57,736 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
The operating result for 2025 is 1% lower than in 2024.
Debt's share of the balance-sheet total falls from 89.9% to 82.7%. Equity is higher and debt is lower.
JCA has no parent and no holdings in its annual accounts. JCA shares no director with another company.
Deadline for the 2026 accounts: 30-04-2027
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 |
|---|---|---|---|
| Leernsesteenweg 123 registered office 9800 Deinze | |||
| Coco Oude Brugsepoort 113, 9800 Deinze | 25-07-2011 | 2.200.919.211 | Shop with vending machines |
| 04-09-2018 | Granted | Nieuwbouw van bijgebouwen, niet-overdekte lage constructies en andere handelingen submitted 27-06-2018 · project 2018083522 | Deinze |
Source: Omgevingsloket Vlaanderen.
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 44006B0698/00F000 | 2,485 m² | 1 · 377 m² | 8.6 m · 2 |
| 44011A0689/00Z007 | 1,015 m² | 1 · 509 m² | 11.7 m · 1 |
If something looks wrong or is missing, please tell us.