JESSON - MACDUFF
ActiveSummary
JESSON - MACDUFF has been active since 1990 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €363,291 and a net result of €64,999. Equity is shrinking by ~5.7% per year across the filed fiscal years. The computed 12-month bankruptcy probability is 0.1% (very low).
Overview
What they do
Dental practice
NACE 86230
1 site
How big
€534,283total assets 2024
- Staff
- 1 FTE
- Equity
- €363,291
- Profit
- €64,999
Who decides
Accounts 32 d early0 of 5 deeds read
Why 92- Higher-failure-rate region+ Lower-failure-rate sector+ Long track recordLatest accounts filed on timeShow the evidence
Checked score
Score 2024
Axes · tick = 2023
Profitability84▲+11
Solvency93▲+4
Growth58▲+26
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €30,000 at 30 days acceptable
Liquidity ample (current ratio 2.26 against 1.62 in 2023; short-term debt: 21.9% and cash: 48.8% of total assets), and 32% of the assets are financed with debt.
Credit check for your own amount and term
Show the recommended maximum : and see how the verdict changes with amount, term and advance.
Signals
Four signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 86
Relative position
BE, all sectors
reference
Human health activities (NACE 86)
about 87% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 29-06-2026, 32 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
32 d early
2024
31 d early
2023
42 d early
2022
24 d early
2021
12 d early
2020
1 d early
2019
29 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 24 days before the deadline; the sector median for financial year 2024 is 7 days before the deadline, and 36% of the sector filed late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. Usually files around 30 June (5 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
01-10-2026 today31-12-2026 close31-07-2027 deadline
- Annual accounts filedfiscal year 2025 · micro…
- Annual accounts filedfiscal year 2024 · micro…
- Highest result since 2018net €64,999 ▲211%
Financials
Fiscal year 2024Total assets €534,283Profit €64,999Solvency 68.0%Liquidity 2.26
Total assets
€534,283▼ 4.6%
2018 - 2024
Net result
€64,999▲ 211%
2018 - 2024
Equity
€363,291▲ 2.0%
2018 - 2024
Staff (FTE)
1=
2018 - 2024
Financials · fiscal year 2024, micro schema, 2025 accounts filed, figures not processed yet
Trend over the years
Trend over the years
In euros
In per cent
Ratio
In full-time equivalents (FTE)
In euros
No line ticked in this group.
In per cent
No line ticked in this group.
Ratio
No line ticked in this group.
In full-time equivalents (FTE)
No line ticked in this group.
Untick a line to hide it. Point at a year (or use the arrow keys on the chart) for the exact figures; the table below gives them all.Sector: the middle half (P25 to P75) of NACE 86, Human health activities, each year against the same schema; no band under 30 filings. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA), Staff (FTE).
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Operating result€47,878▼ 48.2%€55,644▲ 16.2%€84,206▲ 51.3%€44,340▼ 47.3%€94,576▲ 113%
Net result€30,836within the sector's middle half▼ 44.1%€28,733within the sector's middle half▼ 6.8%€64,420within the sector's middle half▲ 124%€20,909within the sector's middle half▼ 67.5%€64,999within the sector's middle half▲ 211%
Equity€504,530within the sector's middle half▲ 1.9%€451,263within the sector's middle half▼ 10.6%€425,683within the sector's middle half▼ 5.7%€356,092within the sector's middle half▼ 16.3%€363,291within the sector's middle half▲ 2.0%
Total assets€715,270within the sector's middle half▼ 6.6%€687,973within the sector's middle half▼ 3.8%€639,986within the sector's middle half▼ 7.0%€560,205within the sector's middle half▼ 12.5%€534,283within the sector's middle half▼ 4.6%
Debt€193,428▼ 23.5%€220,182▲ 13.8%€198,559▼ 9.8%€189,153▼ 4.7%€156,815▼ 17.1%
Working capital€141,482within the sector's middle half▲ 3.3%€98,092within the sector's middle half▼ 30.7%€121,802within the sector's middle half▲ 24.2%€84,011within the sector's middle half▼ 31.0%€146,657within the sector's middle half▲ 74.6%
Solvency70.5%within the sector's middle half▲ 5.9pp65.6%within the sector's middle half▼ 4.9pp66.5%within the sector's middle half▲ 0.9pp63.6%within the sector's middle half▼ 2.9pp68.0%within the sector's middle half▲ 4.4pp
Current ratio3.00within the sector's middle half▲ 0.261.71within the sector's middle half▼ 1.291.94within the sector's middle half▲ 0.231.62within the sector's middle half▼ 0.312.26within the sector's middle half▲ 0.63
Return on assets (ROA)4.3%within the sector's middle half▼ 2.9pp4.2%within the sector's middle half▼ 0.1pp10.1%within the sector's middle half▲ 5.9pp3.7%within the sector's middle half▼ 6.3pp12.2%within the sector's middle half▲ 8.4pp
Staff (FTE)1below the sector's middle half▲ 25.0%1below the sector's middle half=1below the sector's middle half=1below the sector's middle half=1=
above
within
below
the middle half (P25 to P75) of NACE 86, Human health activities, each year against the same schema; no band under 30 filings.
Result and balance sheet
Result per fiscal year
Operating resultNet result
The operating result recovers in 2024; 2024 is 113% above 2023 and is the highest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €534,283
Fixed assets
€270,800 ▼ 20.7%
Current assets
€263,483 ▲ 20.5%
Equity and liabilities €534,283
Equity
€363,291 ▲ 2.0%
Provisions
€14,177 ▼ 5.2%
Debt
€156,815 ▼ 17.1%
Debt's share of the balance-sheet total falls from 33.8% to 29.4%. Equity is higher and debt is lower.
Key figures and ratios
Key figures and ratios
EBITDA
€167,392▲
2023 · €117,797
Cash flow
€137,815▲
2023 · €94,366
Debt to equity
0.43▼
2023 · 0.53
ROE
17.9%▲
2023 · 5.9%
Interest coverage
37.11▲
2023 · 24.44
Debt ≤ 1 year
€116,826▼
2023 · €134,578
Debt > 1 year
€39,989▼
2023 · €54,575
Income taxes
€26,921▲
2023 · €19,870
Staff costs
€33,863▲
2023 · €32,191
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 31,371 companies that looked in July 2024 the way this one looks now, 0.5% went bankrupt within 24 months and 93% are still going.
- Micro
- 20 years or older
- solvency 30% or more
- a profit of 5% of the balance sheet or more
0.5%
went bankrupt
5.9%
stopped otherwise
93%
still going
A further 0.1% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.1% 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 497,341 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% 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 31,371 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.
Filed annual accounts
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | €29,051 | €20,195 | €32,191 | €33,863 | ▲ 5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €74,802 | €72,962 | €73,247 | €73,457 | €72,816 | ▼ 0.9% |
| Other operating charges640/8 | - | €11,880 | €6,242 | €6,915 | €7,186 | ▲ 3.9% |
| Gross operating margin9900 | €155,346 | €169,537 | €183,890 | €156,903 | €208,441 | ▲ 32.8% |
| Operating profit (loss)9901 | €47,878 | €55,644 | €84,206 | €44,340 | €94,576 | ▲ 113% |
| Financial income75/76B | - | €1 | €2 | €474 | €1,071 | ▲ 126% |
| Recurring financial income75 | €1 | €1 | €2 | €474 | €1,071 | ▲ 126% |
| Financial charges65/66B | - | €6,650 | €5,080 | €4,819 | €4,511 | ▼ 6.4% |
| Recurring financial charges65 | €9,573 | €6,650 | €5,080 | €4,819 | €4,511 | ▼ 6.4% |
| Profit (loss) for the period before taxes9903 | €38,306 | €48,995 | €79,128 | €39,995 | €91,136 | ▲ 128% |
| Transfer from deferred taxes780 | - | €784 | €784 | €784 | €784 | = |
| Income taxes67/77 | €8,254 | €21,046 | €15,492 | €19,870 | €26,921 | ▲ 35.5% |
| Profit (loss) for the period9904 | €30,836 | €28,733 | €64,420 | €20,909 | €64,999 | ▲ 211% |
| Transfer from tax-exempt reserves789 | - | €1,522 | €1,523 | €1,522 | €1,523 | ▲ 0.1% |
| Profit (loss) for the period to be appropriated9905 | €32,359 | €30,255 | €65,943 | €22,431 | €66,522 | ▲ 197% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €715,270 | €687,973 | €639,986 | €560,205 | €534,283 | ▼ 4.6% |
| Fixed assets21/28 | €503,051 | €452,038 | €388,311 | €341,616 | €270,800 | ▼ 20.7% |
| Tangible fixed assets22/27 | €501,737 | €450,724 | €386,997 | €340,302 | €269,486 | ▼ 20.8% |
| Land and buildings22 | - | €387,721 | €337,165 | €282,065 | €226,964 | ▼ 19.5% |
| Plant, machinery and equipment23 | - | €54,173 | €38,781 | €48,336 | €34,810 | ▼ 28.0% |
| Furniture and vehicles24 | - | €8,830 | €11,051 | €9,901 | €7,712 | ▼ 22.1% |
| Financial fixed assets28 | €1,314 | €1,314 | €1,314 | €1,314 | €1,314 | = |
| Current assets29/58 | €212,219 | €235,935 | €251,675 | €218,589 | €263,483 | ▲ 20.5% |
| Amounts receivable within one year40/41 | €14,679 | €3,211 | €1,593 | €1,307 | €3,007 | ▲ 130% |
| Trade receivables40 | - | €3,098 | €1,593 | €1,307 | €3,007 | ▲ 130% |
| Other amounts receivable41 | - | €113 | - | - | - | - |
| Cash at bank and in hand54/58 | €197,540 | €232,724 | €250,082 | €217,282 | €260,476 | ▲ 19.9% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €715,270 | €687,973 | €639,986 | €560,205 | €534,283 | ▼ 4.6% |
| Equity10/15 | €504,530 | €451,263 | €425,683 | €356,092 | €363,291 | ▲ 2.0% |
| Contributions10/11 | - | €60,000 | €60,000 | €60,000 | €60,000 | = |
| Reserves13 | €208,121 | €214,599 | €248,076 | €238,054 | €246,531 | ▲ 3.6% |
| Non-distributable reserves130/1 | - | €6,000 | €6,000 | - | - | - |
| Reserves not available under the articles1311 | - | €6,000 | €6,000 | - | - | - |
| Tax-exempt reserves132 | - | €32,099 | €30,576 | €29,054 | €27,531 | ▼ 5.2% |
| Distributable reserves133 | - | €176,500 | €211,500 | €209,000 | €219,000 | ▲ 4.8% |
| Profit (loss) carried forward14 | €236,409 | €176,664 | €117,607 | €58,038 | €56,760 | ▼ 2.2% |
| Provisions and deferred taxes16 | €17,312 | €16,528 | €15,744 | €14,960 | €14,177 | ▼ 5.2% |
| Deferred taxes168 | - | €16,528 | €15,744 | €14,960 | €14,177 | ▼ 5.2% |
| Amounts payable17/49 | €193,428 | €220,182 | €198,559 | €189,153 | €156,815 | ▼ 17.1% |
| Amounts payable after more than one year17 | €122,691 | €82,339 | €68,686 | €54,575 | €39,989 | ▼ 26.7% |
| Financial debts170/4 | - | €82,339 | €68,686 | €54,575 | €39,989 | ▼ 26.7% |
| Amounts payable within one year42/48 | €70,737 | €137,843 | €129,873 | €134,578 | €116,826 | ▼ 13.2% |
| Current portion of amounts payable after more than one year42 | - | €26,353 | €13,653 | €14,111 | €14,586 | ▲ 3.4% |
| Financial debts43 | - | €5,041 | €6,716 | €6,782 | €6,789 | ▲ 0.1% |
| Credit institutions430/8 | - | €5,041 | €6,716 | €6,782 | €6,789 | ▲ 0.1% |
| Trade debts44 | €4,071 | €6,609 | €2,259 | €6,236 | €3,951 | ▼ 36.6% |
| Suppliers440/4 | - | €6,609 | €2,259 | €6,236 | €3,951 | ▼ 36.6% |
| Advances received on contracts in progress46 | - | - | €276 | - | - | - |
| Taxes, remuneration and social security45 | - | €8,529 | €9,140 | €5,069 | €11,609 | ▲ 129% |
| Taxes450/3 | - | €8,529 | €9,065 | €4,725 | €11,325 | ▲ 140% |
| Remuneration and social security454/9 | - | - | €75 | €344 | €284 | ▼ 17.4% |
| Other amounts payable47/48 | - | €91,311 | €97,829 | €102,380 | €79,891 | ▼ 22.0% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €30,836 | €28,733 | €64,420 | €20,909 | €64,999 | ▲ 211% |
| + Depreciation and write-downs630 | €74,802 | €72,962 | €73,247 | €73,457 | €72,816 | ▼ 0.9% |
| Operating cash flow (approximation) | €105,638 | €101,695 | €137,667 | €94,366 | €137,815 | ▲ 46.0% |
| Investment in fixed assets (approximation) | - | -€21,949 | -€9,520 | -€26,762 | -€2,000 | ▲ 92.5% |
| Change in cash | - | €35,184 | €17,358 | -€32,800 | €43,194 | ▲ 232% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Comparable companies
Similar companies · same sector, comparable size
Dade Dental
BE 0687.844.717
Houthalen-Helchteren · Eq €363,568
Clinique dentaire des Arts
BE 0423.183.581
Brussel · Eq €362,973
CARINA FRAIKIN
BE 0665.772.168
Neupré · Eq €362,914
FRANK RONVAL
BE 0479.440.019
Linter · Eq €364,078
KUSSÉ PETER
BE 0464.870.223
Schoten · Eq €362,502
Of 6,951 companies in this sector we hold annual accounts for 4,298. 3,631 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Timeline
13 eventsLatest 29-06-2026Next filing 31-07-2027
History
Acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
29-06
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
30-06
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial
Highest result since 2018net €64,999 ▲211%
Operating result €94,576, net result €64,999, both a record.
19-06
NBB filing
Annual accounts filed
fiscal year 2023 · full schema
2023
31-12
Financial
Weakest financial yearnet €20,909 ▼67.5%
Net result drops to €20,909, the lowest in the series; recovery starts the following year.
07-07
NBB filing
Annual accounts filed
fiscal year 2022 · full schema
2022
19-07
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2021
30-07
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
2020
31-12
Financial
Equity above €500,000Eq €504,530 ▲1.9%
3 profitable years in a row build equity to €504,530.
02-07
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
2019
08-07
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2018
28-06
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2017
10-07
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 5 acts read
About the unread acts
We know of 5 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Company details
Private limited company · founded 21-12-1990Year ends 31-12Peppol reachable1 site
Register details
Identification
Legal formPrivate limited company
Founded21-12-1990
Fiscal year end31-12
Abbreviation FR
CAMEMA
Activities, NACEBEL 2025
86230Dental practice
E-invoicing
Reachable via Peppol
Peppol ID
0208:0442809255
Also
9925:BE0442809255
Registered
21-12-2025
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 1 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.
Sites & property
Location & real-estate footprint
Registered office, Ukkel · 1 establishment unit since 2008
Ground area
910 m²
Building footprint
367 m²
Volume, LiDAR
4,878 m³
2 parcels, Brussels · tallest building 20.0 m, ±6 floors. Linked by address, not a title deed.
7
companies at this address
See who is registered here
1 establishment unit
"Jesson-Macduff "- "Camema"
since 2008unit no. 2.169.469.930
2 parcels
Brussels
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21612C0260/00A004 | Brussels | 725 m² | 1 · 206 m² | 15.3 m · 4 fl. |
| 21910E0205/00S007 | Brussels | 185 m² | 1 · 160 m² | 20.0 m · 6 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
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