JESSON - MACDUFF
ActiveSummary
JESSON - MACDUFF has been active since 1990 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €342,546 and a net result of €41,055. Equity is shrinking by about 5.8% per year across the filed financial years. Its solvency ranks better than 58% of 20,620 sector peers (NACE 86, financial year 2025). The computed 12-month bankruptcy probability is below 0.1% (very low).
Overview
- Staff
- 1 FTE
- Equity
- €342,546
- Profit
- €41,055
- JESSON-MACDUFF MaitlandDirector
- MARIEN CamilleDirector
Why 93lowers riskSector: Human health activities (NACE 86)Liquidity: current ratio 2.66, cash €204,288Size: total assets €486,547Figures for financial year 2025 (filed 29-06-2026)Show the evidence
Checked score
Fewer than 1 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 86, micro): better than 58% on solvency, 79% on liquidity, 25% on profitability and 29% on growth.
The bankruptcy probability was computed on 27-10-2026 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 24 days before the deadline; the sector median (NACE 86) for financial year 2024 is 7 days before the deadline, and 36% of those companies filed late.
Searched, nothing found (2)
- Annual accounts filedfinancial year 2025 · micro…
- Annual accounts filedfinancial year 2024 · micro…
- Highest result from 2018 to 2025net €64,999 ▲211%
Financials · financial year 2025, micro format
2021 to 2025, 5 financial years 2018 to 2025, 8 financial years
The operating result falls in 2025; 2025 is 38% 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 86, Human health 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).
Peer companies
Historical observationOf the 31,368 companies that looked in July 2024 the way this one looks now, 0.5% went bankrupt within 24 months and 93.5% are still going.
- Micro
- 20 years or older
- solvency 30% or more
- a profit of 5% of the balance sheet or more
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 497,445 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 31,368 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 | - | - | - | €29,051 | €20,195 | €32,191 | €33,863 | €36,453 | ▲ 7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €90,277 | €81,842 | €74,802 | €72,962 | €73,247 | €73,457 | €72,816 | €71,117 | ▼ 2.3% |
| Other operating charges640/8 | - | - | - | €11,880 | €6,242 | €6,915 | €7,186 | €7,415 | ▲ 3.2% |
| Gross operating margin9900 | €169,370 | €203,735 | €155,346 | €169,537 | €183,890 | €156,903 | €208,441 | €173,323 | ▼ 16.8% |
| Operating profit (loss)9901 | €54,112 | €92,435 | €47,878 | €55,644 | €84,206 | €44,340 | €94,576 | €58,338 | ▼ 38.3% |
| Financial income75/76B | - | - | - | €1 | €2 | €474 | €1,071 | €761 | ▼ 28.9% |
| Recurring financial income75 | €90 | €84 | €1 | €1 | €2 | €474 | €1,071 | €761 | ▼ 28.9% |
| Financial charges65/66B | - | - | - | €6,650 | €5,080 | €4,819 | €4,511 | €4,425 | ▼ 1.9% |
| Recurring financial charges65 | €15,985 | €12,483 | €9,573 | €6,650 | €5,080 | €4,819 | €4,511 | €4,425 | ▼ 1.9% |
| Profit (loss) for the period before taxes9903 | €38,217 | €80,036 | €38,306 | €48,995 | €79,128 | €39,995 | €91,136 | €54,674 | ▼ 40.0% |
| Transfer from deferred taxes780 | - | - | - | €784 | €784 | €784 | €784 | €784 | = |
| Income taxes67/77 | €13,756 | €25,625 | €8,254 | €21,046 | €15,492 | €19,870 | €26,921 | €14,403 | ▼ 46.5% |
| Profit (loss) for the period9904 | €27,194 | €55,195 | €30,836 | €28,733 | €64,420 | €20,909 | €64,999 | €41,055 | ▼ 36.8% |
| Transfer from tax-exempt reserves789 | - | - | - | €1,522 | €1,523 | €1,522 | €1,523 | €1,522 | ▼ 0.1% |
| Profit (loss) for the period to be appropriated9905 | €32,502 | €56,717 | €32,359 | €30,255 | €65,943 | €22,431 | €66,522 | €42,577 | ▼ 36.0% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €773,309 | €766,148 | €715,270 | €687,973 | €639,986 | €560,205 | €534,283 | €486,547 | ▼ 8.9% |
| Fixed assets21/28 | €624,281 | €550,629 | €503,051 | €452,038 | €388,311 | €341,616 | €270,800 | €205,618 | ▼ 24.1% |
| Tangible fixed assets22/27 | €622,967 | €549,315 | €501,737 | €450,724 | €386,997 | €340,302 | €269,486 | €204,304 | ▼ 24.2% |
| Land and buildings22 | - | - | - | €387,721 | €337,165 | €282,065 | €226,964 | €174,984 | ▼ 22.9% |
| Plant, machinery and equipment23 | - | - | - | €54,173 | €38,781 | €48,336 | €34,810 | €23,797 | ▼ 31.6% |
| Furniture and vehicles24 | - | - | - | €8,830 | €11,051 | €9,901 | €7,712 | €5,523 | ▼ 28.4% |
| Financial fixed assets28 | €1,314 | €1,314 | €1,314 | €1,314 | €1,314 | €1,314 | €1,314 | €1,314 | = |
| Current assets29/58 | €149,028 | €215,519 | €212,219 | €235,935 | €251,675 | €218,589 | €263,483 | €280,929 | ▲ 6.6% |
| Amounts receivable after more than one year29 | - | - | - | - | - | - | - | €75,000 | - |
| Other amounts receivable291 | - | - | - | - | - | - | - | €75,000 | - |
| Amounts receivable within one year40/41 | €654 | €1,278 | €14,679 | €3,211 | €1,593 | €1,307 | €3,007 | €1,641 | ▼ 45.4% |
| Trade receivables40 | - | - | - | €3,098 | €1,593 | €1,307 | €3,007 | €1,641 | ▼ 45.4% |
| Other amounts receivable41 | - | - | - | €113 | - | - | - | - | - |
| Cash at bank and in hand54/58 | €148,374 | €214,241 | €197,540 | €232,724 | €250,082 | €217,282 | €260,476 | €204,288 | ▼ 21.6% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €773,309 | €766,148 | €715,270 | €687,973 | €639,986 | €560,205 | €534,283 | €486,547 | ▼ 8.9% |
| Equity10/15 | €471,699 | €495,294 | €504,530 | €451,263 | €425,683 | €356,092 | €363,291 | €342,546 | ▼ 5.7% |
| Contributions10/11 | €60,000 | €60,000 | - | €60,000 | €60,000 | €60,000 | €60,000 | €60,000 | = |
| Reserves13 | €175,166 | €199,644 | €208,121 | €214,599 | €248,076 | €238,054 | €246,531 | €227,009 | ▼ 7.9% |
| 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 | €26,009 | ▼ 5.5% |
| Distributable reserves133 | - | - | - | €176,500 | €211,500 | €209,000 | €219,000 | €201,000 | ▼ 8.2% |
| Profit (loss) carried forward14 | €236,533 | €235,650 | €236,409 | €176,664 | €117,607 | €58,038 | €56,760 | €55,537 | ▼ 2.2% |
| Provisions and deferred taxes16 | €18,880 | €18,096 | €17,312 | €16,528 | €15,744 | €14,960 | €14,177 | €13,393 | ▼ 5.5% |
| Deferred taxes168 | - | - | - | €16,528 | €15,744 | €14,960 | €14,177 | €13,393 | ▼ 5.5% |
| Amounts payable17/49 | €282,730 | €252,758 | €193,428 | €220,182 | €198,559 | €189,153 | €156,815 | €130,608 | ▼ 16.7% |
| Amounts payable after more than one year17 | €232,606 | €174,173 | €122,691 | €82,339 | €68,686 | €54,575 | €39,989 | €24,913 | ▼ 37.7% |
| Financial debts170/4 | - | - | - | €82,339 | €68,686 | €54,575 | €39,989 | €24,913 | ▼ 37.7% |
| Amounts payable within one year42/48 | €50,124 | €78,585 | €70,737 | €137,843 | €129,873 | €134,578 | €116,826 | €105,695 | ▼ 9.5% |
| Current portion of amounts payable after more than one year42 | - | - | - | €26,353 | €13,653 | €14,111 | €14,586 | €15,076 | ▲ 3.4% |
| Financial debts43 | - | - | - | €5,041 | €6,716 | €6,782 | €6,789 | €6,743 | ▼ 0.7% |
| Credit institutions430/8 | - | - | - | €5,041 | €6,716 | €6,782 | €6,789 | €6,743 | ▼ 0.7% |
| Trade debts44 | €3,147 | €3,173 | €4,071 | €6,609 | €2,259 | €6,236 | €3,951 | €3,069 | ▼ 22.3% |
| Suppliers440/4 | - | - | - | €6,609 | €2,259 | €6,236 | €3,951 | €3,069 | ▼ 22.3% |
| Advances received on contracts in progress46 | - | - | - | - | €276 | - | - | - | - |
| Taxes, remuneration and social security45 | - | - | - | €8,529 | €9,140 | €5,069 | €11,609 | €7,634 | ▼ 34.2% |
| Taxes450/3 | - | - | - | €8,529 | €9,065 | €4,725 | €11,325 | €7,395 | ▼ 34.7% |
| Remuneration and social security454/9 | - | - | - | - | €75 | €344 | €284 | €239 | ▼ 15.8% |
| Other amounts payable47/48 | - | - | - | €91,311 | €97,829 | €102,380 | €79,891 | €73,173 | ▼ 8.4% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €27,194 | €55,195 | €30,836 | €28,733 | €64,420 | €20,909 | €64,999 | €41,055 | ▼ 36.8% |
| + Depreciation and write-downs630 | €90,277 | €81,842 | €74,802 | €72,962 | €73,247 | €73,457 | €72,816 | €71,117 | ▼ 2.3% |
| Operating cash flow (approximation) | €117,471 | €137,037 | €105,638 | €101,695 | €137,667 | €94,366 | €137,815 | €112,172 | ▼ 18.6% |
| Investment in fixed assets (approximation) | - | -€8,190 | -€27,224 | -€21,949 | -€9,520 | -€26,762 | -€2,000 | -€5,935 | ▼ 197% |
| Change in cash | - | €65,867 | -€16,701 | €35,184 | €17,358 | -€32,800 | €43,194 | -€56,188 | - |
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 35 filings with the National Bank
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-12-2025 | micro format | 29-06-2026 | 2026-00216210 |
| 31-12-2024 | micro format | 30-06-2025 | 2025-00200546 |
| 31-12-2023 | full format | 19-06-2024 | 2024-00150738 |
| 31-12-2022 | full format | 07-07-2023 | 2023-00221619 |
| 31-12-2021 | full format | 19-07-2022 | 2022-20210170 |
| 31-12-2020 | full format | 30-07-2021 | 2021-44200472 |
| 31-12-2019 | full format | 02-07-2020 | 2020-26100461 |
| 31-12-2018 | full format | 08-07-2019 | 2019-31100519 |
| 31-12-2017 | full format | 28-06-2018 | 2018-27600409 |
| 31-12-2016 | full format | 10-07-2017 | 2017-29900504 |
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
| Name | Functions and periods |
|---|---|
| JESSON-MACDUFF Maitland |
|
| MARIEN Camille |
|
Owners and capital
Capital and shareholders
- 05-02-2024 Converted to unavailable equity · €66,000
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
05-02
Gazette deed
Appointments: JESSON-MACDUFF Maitland (director) and MARIEN Camille (director)Capital conversion · Reserve release · Amendment of the articles9 facts ▸
- General meeting, 24-11-2023
- Capital conversion, “compte de capitaux propres statutairement indisponible” (deed in French)
- Reserve release, “suppression du compte de capitaux propres statutairement indisponible”, 66000.0 (deed in French)
- Amendment of the articles
- Director appointment, JESSON-MACDUFF Maitland (director (not named in the articles))
- Director appointment, MARIEN Camille (director (not named in the articles))
- Registered office clause, “1180 Bruxelles (Uccle), Chaussée de Waterloo”, 1014 (deed in French)
- Power of attorney
- Power of attorney, Jean VINCKE
About the unread acts
Of the 5 Belgian Official Gazette deeds we know for this company, 1 has been read. The other 4 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 28 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.
Environmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.
Sites & property
1 establishment unit
2 parcels
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 21612C0260/00A004 | Brussels | 725 m² | 1 · 206 m² | 15.3 m · 4 |
| 21910E0205/00S007 | Brussels | 185 m² | 1 · 160 m² | 20.0 m · 6 |
How the parcels are linked
Articles of association
What the company does
- PurposeThe activities the company may carry out under its articles.
- “La gestion et l’exploitation de cabinets dentaires, limitées aux activités réservées aux licenciés en sciences dentaires au sens le plus…” (deed in French)
7 activities (deed in French)
- La gestion et l’exploitation de cabinets dentaires, limitées aux activités réservées aux licenciés en sciences dentaires au sens le plus large
- L’acquisition, la vente, l'échange, la construction, le leasing, la location tant comme bailleur que comme locataire, ainsi que la mise en valeur, la rénovation, l'aménagement, la démolition, la transformation, la décoration, de tous biens immobiliers de quelque nature, situés en Belgique ou à l'étranger
- Toutes opérations généralement quelconques mobilières ou immobilières, industrielles, commerciales ou financières, se rapportant à son objet ou qui peuvent directement ou indirectement en favoriser la réalisation
- Prendre part, directement ou indirectement à l’activité de toutes sociétés ou entreprises ayant un objet identique, similaire ou connexe ou dont l’activité est telle qu’une collaboration avec cette société ou entreprise peut profiter à la société et ce notamment par apport, fusion, collaboration, participation, intervention financière ou de toute autre façon
- Se porter caution pour des tiers
- Recevoir ou accorder tous prêts et ouvertures de crédit, éventuellement avec garantie hypothécaire
- Exercer les fonctions d'administrateur, de gérant ou de liquidateur dans d'autres sociétés
- 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, transfert au sein de la même Région par décision de l'organe d'administration; transfert vers une autre Région…” (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, non-statutaires révocables ad nutum par l'assemblée générale sans indemnité” (deed in French)2 more provisions on this in the deed
Capital, shares and profit
- Kind of sharesWhich classes of shares exist and what rights each class carries.
- 3 provisions in the deed
- Transfer restrictionWhether shareholders may sell their shares freely or need approval first.
- “Tenus de solliciter l'agrément selon les mêmes formalités, tous les cas de cessions entre vifs, à titre onéreux ou gratuit, volontaires ou…” (deed in French)1 more provision on this in the deed
- Share issue ruleHow and by whom new shares can be issued.
- “Le droit de souscription préférentiel revient au débiteur-gagiste, aux actionnaires existants, proportionnellement au nombre d’actions…” (deed in French)
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.
- “En cas de dissolution de la société, pour quelque cause et à quelque moment que ce soit, le ou les administrateurs en fonction sont désignés…” (deed in French)