JOST
ActiveThe computed 12-month bankruptcy probability of JOST is 2.1% (moderate). The 2025 annual accounts show equity of €130k and a net result of €44k. Equity is growing by ~25.7% per year across the filed fiscal years. Its solvency ranks better than 57% of 13091 sector peers (fiscal year 2025). The company has been active since 2018 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Score 2025
67
/ 100
Healthy
The score weighs solvency, liquidity and profitability. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability85▼-4
Solvency64▼-31
Growth78=
Track record100
Bankruptcy probability, 12 months
2.1%
Moderate
0%0.5%1.5%4%10%≥ 25%
Credit up to €8k at 30 days acceptable
Liquidity tight (current ratio 1.31 against 2.69 in 2024; short-term debt: 61% and cash: 45% of total assets), and 61% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Seven signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 56
Relative position
BE, all sectors
reference
Sector 56
higher
← fewer bankruptcies
more bankruptcies →
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
39%
Return on assets
13.3%
Age of the figures
9 mo
raises risk · Limited track record
This company has not been active as long as an established one and statistically fails somewhat more often.
KBO · incorporation dateAge against the risk zone
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 28-08-2026, 28 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 8 filingsDeviation from the deadline
2025
28 d late
2024
40 d late
2023
4 d early
2022
5 d early
2021
7 d early
2020
2 d late
2019
86 d late
← before the deadline
after the deadline →
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.
Companies Code · seven monthsPosition in the running window
16-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€130k▼ 44.8%
2024 · €236k
2018: €51k
2019: €109k
2020: €88k
2021: €113k
2022: €149k
2023: €179k
2024: €236k
2018 → 2025
Total assets
€333k▼ 1.7%
2024 · €339k
2018: €125k
2019: €193k
2020: €124k
2021: €174k
2022: €325k
2023: €275k
2024: €339k
2018 → 2025
Net result
€44k▼ 21.0%
2024 · €56k
2018: €1k
2019: €58k
2020: €-21k
2021: €25k
2022: €36k
2023: €30k
2024: €56k
2018 → 2025
Working capital
€63k▼ 63.9%
2024 · €175k
2018: €37k
2019: €77k
2020: €61k
2021: €63k
2022: €186k
2023: €109k
2024: €175k
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€113k-€149k▲ 31.9%€179k▲ 20.1%€236k▲ 31.3%€130k▼ 44.8%
Operating result€48k-€55k▲ 14.7%€56k▲ 0.9%€68k▲ 21.9%€47k▼ 31.7%
Net result€25k-€36k▲ 44.6%€30k▼ 16.9%€56k▲ 86.7%€44k▼ 21.0%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 32% below 2024 and is the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €333k
Fixed assets
€67k▲ 10.3%
Current assets
€266k▼ 4.3%
Equity and liabilities €333k
Equity
€130k▼ 44.8%
Debt
€203k▲ 96.7%
The debt ratio rises from 30.5% to 61.0%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
€74k▼
2024 · €88k
Cash flow
€72k▼
2024 · €76k
Solvency
39.0%▼
2024 · 69.5%
Current ratio
1.31▼
2024 · 2.69
Quick ratio
1.10▼
2024 · 2.41
Debt / equity
1.56▲
2024 · 0.44
ROE
34.1%▲
2024 · 23.8%
ROA
13.3%▼
2024 · 16.6%
Interest coverage
42.93▲
2024 · 15.36
Debt
€203k▲
2024 · €103k
Debt ≤ 1 year
€203k▲
2024 · €103k
Income taxes
€3k▼
2024 · €7k
Staff costs
€549k▼
2024 · €561k
Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.
Filed annual accounts
As filed with the NBB · 2025 against 2024
Balance sheet
Code20242025
Assets
Total assets20/58€339k€333k▼
Fixed assets21/28€61k€67k▲
Tangible fixed assets22/27€60k€63k▲
Land and buildings22€7k€5k▼
Plant, machinery and equipment23€49k€56k▲
Furniture and vehicles24€5k€2k▼
Financial fixed assets28€673€4k▲
Current assets29/58€278k€266k▼
Stocks and contracts in progress3€30k€43k▲
Stocks30/36€30k€43k▲
Amounts receivable within one year40/41€40k€67k▲
Trade receivables40€11k€19k▲
Other amounts receivable41€29k€47k▲
Cash at bank and in hand54/58€207k€150k▼
Deferred charges and accrued income490/1€2k€7k▲
Equity and liabilities
Total equity and liabilities10/49€339k€333k▼
Equity10/15€236k€130k▼
Contributions10/11€50k€50k=
Reserves13€186k€80k▼
Non-distributable reserves130/1€0-
Reserves not available under the articles1311€0-
Distributable reserves133€186k€80k▼
Profit (loss) carried forward14€0€0=
Amounts payable17/49€103k€203k▲
Amounts payable within one year42/48€103k€203k▲
Trade debts44€5k€57k▲
Suppliers440/4€5k€57k▲
Taxes, remuneration and social security45€37k€79k▲
Taxes450/3€12k€54k▲
Remuneration and social security454/9€26k€25k▼
Other amounts payable47/48€61k€68k▲
Income statement
Code20242025
Remuneration, social security and pensions62€561k€549k▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€19k€27k▲
Other operating charges640/8€6k€19k▲
Non-recurring operating charges66A€0-
Gross operating margin9900€655k€642k▼
Operating profit (loss)9901€68k€47k▼
Financial income75/76B€209€2k▲
Recurring financial income75€209€2k▲
Financial charges65/66B€6k€2k▼
Recurring financial charges65€6k€2k▼
Profit (loss) for the period before taxes9903€63k€47k▼
Income taxes67/77€7k€3k▼
Profit (loss) for the period9904€56k€44k▼
Profit (loss) for the period to be appropriated9905€56k€44k▼
Appropriation of the result
Profit (loss) to be appropriated9906€105k€44k▼
Profit (loss) brought forward from the previous period14P€48k€0▼
Transfer from equity791/2-€106k
Transfer to equity691/2€105k€0▼
To other reserves6921€105k€0▼
Profit to be distributed694/7-€150k
Return on contributions (dividend)694-€150k
The notes to these accounts (11 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
28-08
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 28 days late
2025
09-09
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 40 days late
2024
31-12
Financial
Equity above €200kEq €236k ▲31.3%
4 profitable years in a row build equity to €236k.
27-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
31-12
Financial
Equity above €150kEq €179k ▲20.1%
3 profitable years in a row build equity to €179k.
26-07
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
24-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial
Back to profitnet €25k
Net result €25k after one loss-making year.
31-12
Financial
Equity above €100kEq €113k ▲28.3%
Equity rises from €88k to €113k.
02-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 2 days late
2020
31-12
Financial
Weakest financial yearnet €-21k ▼136%
Net result drops to €-21k, the lowest in the series; recovery starts the following year.
25-10
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 86 days late
2019
31-12
Financial
Highest result since 2018net €58k ▲4697%
Net result €58k, the highest in the series.
31-12
Financial
Equity above €100kEq €109k ▲113%
2 profitable years in a row build equity to €109k.
30-07
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
3 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Zele · 2 establishment units since 2021
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Dendermondebaan 8A9240 ZeleGround area
4,815 m²
Building footprint
3,666 m²
Volume, LiDAR
2,510 m³
2 parcels, Flanders · tallest building 40.9 m. Linked by address, not a title deed.
2 establishment units
Cultuurcafé Merelbeke
since 20212.315.306.955
Cultuurcafé Zele
since 20242.354.622.837
2 parcels
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 44412C0744/00A000 | Flanders | 3,592 m² | 1 · 2,450 m² | 2.3 m |
| 42402F0825/00A000 | Flanders | 1,223 m² | 1 · 1,216 m² | 40.9 m |
Linked by address, not proof of ownership
Methodology
via registered seat: 1 · via establishment units: 1
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Public money · subsidies and aid
Flemish government
2024 to 2025 · 3 entries · 1,836 EUR awarded · 1,836 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2025 | 2 | 1,596 EUR | 1,596 EUR |
| 2024 | 1 | 240 EUR | 240 EUR |
Schemes
Premie kwalificerend werkplekleren
Vlaams opleidingsverlof (VOV)
Subsidie voor opleiding en advies voor kmo's en zelfstandigen (kmo-portefeuille)
Recognitions · licences · registrations
Food safety, FASFC
2 sitesMerelbeke-Melle2.315.306.955
Zele2.354.622.837
Dual-learning approval
5 live approvalsHulpkelner (vwo)
Hulpkelner duaal (so)
Kok (vwo)
Kok duaal (so)
Restaurant en keuken duaal (so)
Similar companies · same sector, comparable size
BELFOOD
BE 0734.403.628
Elsene · Eq €130k
TRA
BE 0671.560.890
Brussel · Eq €130k
DE BOOMGAERD
BE 0783.781.675
Bilzen-Hoeselt · Eq €130k
CHEZ MIKA
BE 0781.832.371
Gouvy · Eq €130k
SUSHI HOUSE LIN
BE 0646.993.661
Wavre · Eq €130k
Of 20,506 companies in sector 56111 we hold annual accounts for 11,453. 9,257 are within a factor 10 of this equity.See the whole sector
Company data · Crossroads Bank
Identification
Legal formPrivate limited company
Founded12-01-2018
Fiscal year end31-12
Activities, NACEBEL
56101Full-service restaurants
56111Full-service restaurants
56102Limited-service restaurants
56112Limited-service restaurants, excluding mobile food services
Sources
Crossroads Bank for EnterprisesNational Bank · 8 filingsAddress and cadastre registers
Data from official sources, last processed on 16-09-2026. Scores and ratios are computed by Checked and are not a credit decision.
Contact details
5 entriesWebsite:www.cultuurcafemerelbeke.be
E-mail:B2B@cultuurcafemerelbeke.be
Phone:0478847163
Website:www.cultuurcafezele.be
E-mail:info@cultuurcafezele.be