K&M
ActiveSummary
K&M has been active since 2014 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €161,044 and a net result of €25,298. Equity is growing by ~4.9% per year across the filed fiscal years. Its solvency ranks better than 91% of 3833 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 1.3% (low).
Overview
What they do
Cafés and bars
NACE 56301
#10 company by equity in Boechout, Accommodation and food service sector1 site
How big
€818,173turnover 2025
- Equity
- €161,044
- Profit
- €25,298
Who decides
Accounts 23 d early1 of 5 deeds read
Why 79- Higher-failure-rate sector+ Annual accounts: healthy financial profile+ Long track recordLatest accounts filed on timeShow the evidence
Checked score
Score 2025
Axes · tick = 2024
Profitability71▲+17
Solvency100=
Growth59▼-1
Track record100
Bankruptcy probability, 12 months
1.3%
Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €12,000 at 30 days acceptable
Liquidity ample (current ratio 4.42 against 6.24 in 2024; short-term debt: 19.9% and cash: 64.8% of total assets), and 19.9% 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
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
Food and beverage service activities (NACE 56)
about 206% more bankruptcies
← 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
80.1%
Return on assets
12.6%
Age of the figures
9 mo
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 08-07-2026, 23 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
23 d early
2024
25 d early
2023
30 d early
2022
24 d early
2021
9 d early
2020
26 d late
2019
31 d late
← 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 8 days before the deadline; the sector median for financial year 2024 is 6 days after the deadline, and 53% 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 7 July (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
- Registered officeRegistered-office move
- Annual accounts filedfiscal year 2025 · abbreviated…
- Back to profitnet €25,298
Financials
Fiscal year 2025Turnover €818,173Profit €25,298Solvency 80.1%Liquidity 4.42
Turnover
€818,173▲ 9.3%
2021 - 2025
Net result
€25,298
2018 - 2025
Equity
€161,044▲ 18.6%
2018 - 2025
Staff (FTE)
0.7▼ 68.2%
2018 - 2024
Financials · fiscal year 2025, abbreviated schema
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 56, Food and beverage service 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
Line20212022202320242025
Turnover€519,681€678,182▲ 30.5%€690,186▲ 1.8%€748,607▲ 8.5%€818,173▲ 9.3%
Operating result€57,442▲ 156%€17,520▼ 69.5%€1,439▼ 91.8%€1,220▼ 15.2%€36,718▲ 2,910%
Net result€43,491above the sector's middle half▲ 1,546%€11,820within the sector's middle half▼ 72.8%€2,962within the sector's middle half▼ 74.9%-€1,189within the sector's middle half€25,298within the sector's middle half
EBIT margin11.1%2.6%▼ 8.5pp0.2%▼ 2.4pp0.2%=4.5%▲ 4.3pp
Equity€122,153above the sector's middle half▲ 55.3%€133,973above the sector's middle half▲ 9.7%€136,935above the sector's middle half▲ 2.2%€135,746above the sector's middle half▼ 0.9%€161,044within the sector's middle half▲ 18.6%
Total assets€165,183within the sector's middle half▲ 52.7%€155,507within the sector's middle half▼ 5.9%€160,835within the sector's middle half▲ 3.4%€156,015within the sector's middle half▼ 3.0%€201,066within the sector's middle half▲ 28.9%
Debt€43,030▲ 45.7%€21,534▼ 50.0%€23,900▲ 11.0%€20,269▼ 15.2%€40,022▲ 97.5%
Working capital€105,282above the sector's middle half▲ 148%€121,873above the sector's middle half▲ 15.8%€105,223above the sector's middle half▼ 13.7%€106,233above the sector's middle half▲ 1.0%€136,953above the sector's middle half▲ 28.9%
Solvency74.0%above the sector's middle half▲ 1.2pp86.2%above the sector's middle half▲ 12.2pp85.1%above the sector's middle half▼ 1.0pp87.0%above the sector's middle half▲ 1.9pp80.1%above the sector's middle half▼ 6.9pp
Current ratio3.65above the sector's middle half▲ 1.217.73above the sector's middle half▲ 4.095.40above the sector's middle half▼ 2.336.24above the sector's middle half▲ 0.844.42above the sector's middle half▼ 1.82
Return on assets (ROA)26.3%above the sector's middle half▲ 23.9pp7.6%within the sector's middle half▼ 18.7pp1.8%within the sector's middle half▼ 5.8pp-0.8%within the sector's middle half▼ 2.6pp12.6%within the sector's middle half▲ 13.3pp
Staff (FTE)4.4▲ 10.0%8.2▲ 86.4%2.2▼ 73.2%0.7▼ 68.2%
above
within
below
the middle half (P25 to P75) of NACE 56, Food and beverage service activities, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result and balance sheet
Result per fiscal year
Operating resultNet result
The operating result recovers in 2025; 2025 is 2,910% above 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €201,066
Fixed assets
€24,091 ▼ 18.4%
Current assets
€176,975 ▲ 39.9%
Equity and liabilities €201,066
Equity
€161,044 ▲ 18.6%
Debt
€40,022 ▲ 97.5%
Debt's share of the balance-sheet total rises from 13.0% to 19.9%. Equity and debt are higher.
Key figures and ratios
Key figures and ratios
EBITDA
€46,369▲
2024 · €11,867
Cash flow
€34,949▲
2024 · €9,458
Quick ratio
4.26▼
2024 · 6.05
Debt to equity
0.25▲
2024 · 0.15
ROE
15.7%▲
2024 · -0.9%
Interest coverage
110.40▲
2024 · 37.32
Debt ≤ 1 year
€40,022▲
2024 · €20,269
Income taxes
€11,000▲
2024 · €2,091
Staff costs
-€277▼
2024 · €22,600
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 34,696 companies that looked in July 2024 the way this one looks now, 0.7% went bankrupt within 24 months and 95% are still going.
- Micro
- 10 to 20 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
0.7%
went bankrupt
3.9%
stopped otherwise
95%
still going
For this company itself Checked computes a higher bankruptcy probability: 1.3% 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 497,341 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 34,696 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 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Turnover70 | €519,681 | €678,182 | €690,186 | €748,607 | €818,173 | ▲ 9.3% |
| Goods, raw materials, services and sundry goods60/61 | €398,626 | €613,321 | €660,770 | €712,753 | €771,606 | ▲ 8.3% |
| Remuneration, social security and pensions62 | €35,292 | €40,134 | €17,968 | €22,600 | -€277 | ▼ 101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €27,866 | €6,105 | €8,847 | €10,647 | €9,651 | ▼ 9.4% |
| Other operating charges640/8 | €456 | €1,101 | €1,162 | €1,388 | €475 | ▼ 65.8% |
| Gross operating margin9900 | €121,056 | €64,860 | €29,416 | €35,855 | €46,567 | ▲ 29.9% |
| Operating profit (loss)9901 | €57,442 | €17,520 | €1,439 | €1,220 | €36,718 | ▲ 2,910% |
| Financial income75/76B | €53 | €351 | - | - | - | - |
| Recurring financial income75 | €53 | €351 | - | - | - | - |
| Financial charges65/66B | €115 | €551 | €172 | €318 | €420 | ▲ 32.1% |
| Recurring financial charges65 | €115 | €551 | €172 | €318 | €420 | ▲ 32.1% |
| Profit (loss) for the period before taxes9903 | €57,379 | €17,320 | €1,267 | €902 | €36,298 | ▲ 3,924% |
| Income taxes67/77 | €13,889 | €5,500 | -€1,695 | €2,091 | €11,000 | ▲ 426% |
| Profit (loss) for the period9904 | €43,491 | €11,820 | €2,962 | -€1,189 | €25,298 | ▲ 2,228% |
| Profit (loss) for the period to be appropriated9905 | €43,491 | €11,820 | €2,962 | -€1,189 | €25,298 | ▲ 2,228% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €165,183 | €155,507 | €160,835 | €156,015 | €201,066 | ▲ 28.9% |
| Fixed assets21/28 | €20,130 | €15,536 | €31,712 | €29,513 | €24,091 | ▼ 18.4% |
| Tangible fixed assets22/27 | €17,505 | €12,911 | €29,087 | €26,888 | €21,466 | ▼ 20.2% |
| Plant, machinery and equipment23 | €7,347 | €5,131 | €21,340 | €23,234 | €18,071 | ▼ 22.2% |
| Furniture and vehicles24 | €10,158 | €7,780 | €7,747 | €3,654 | €3,395 | ▼ 7.1% |
| Financial fixed assets28 | €2,625 | €2,625 | €2,625 | €2,625 | €2,625 | = |
| Current assets29/58 | €145,053 | €139,970 | €129,123 | €126,502 | €176,975 | ▲ 39.9% |
| Stocks and contracts in progress3 | €2,702 | €2,915 | €2,673 | €3,888 | €6,369 | ▲ 63.8% |
| Stocks30/36 | €2,702 | €2,915 | €2,673 | €3,888 | €6,369 | ▲ 63.8% |
| Amounts receivable within one year40/41 | €16,977 | €4,517 | €2,888 | €13,272 | €25,836 | ▲ 94.7% |
| Trade receivables40 | - | - | €2,888 | €0 | €0 | - |
| Other amounts receivable41 | €16,977 | €4,517 | - | €13,272 | €25,836 | ▲ 94.7% |
| Cash at bank and in hand54/58 | €112,486 | €109,987 | €103,675 | €93,196 | €130,356 | ▲ 39.9% |
| Deferred charges and accrued income490/1 | €12,889 | €22,552 | €19,887 | €16,146 | €14,414 | ▼ 10.7% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €165,183 | €155,507 | €160,835 | €156,015 | €201,066 | ▲ 28.9% |
| Equity10/15 | €122,153 | €133,973 | €136,935 | €135,746 | €161,044 | ▲ 18.6% |
| Contributions10/11 | €30,000 | €30,000 | €30,000 | €30,000 | €30,000 | = |
| Capital10 | - | - | - | €30,000 | €30,000 | = |
| Issued capital100 | - | - | - | €30,000 | €30,000 | = |
| Reserves13 | €3,000 | €3,000 | €3,000 | €3,000 | €3,000 | = |
| Non-distributable reserves130/1 | €3,000 | €3,000 | €3,000 | €3,000 | €3,000 | = |
| Legal reserve130 | - | - | - | €3,000 | €3,000 | = |
| Other1319 | €3,000 | €3,000 | €3,000 | - | - | - |
| Profit (loss) carried forward14 | €89,153 | €100,973 | €103,935 | €102,746 | €128,044 | ▲ 24.6% |
| Amounts payable17/49 | €43,030 | €21,534 | €23,900 | €20,269 | €40,022 | ▲ 97.5% |
| Amounts payable within one year42/48 | €39,771 | €18,097 | €23,900 | €20,269 | €40,022 | ▲ 97.5% |
| Trade debts44 | €625 | €7,720 | €10,119 | €10,309 | €19,763 | ▲ 91.7% |
| Suppliers440/4 | €625 | €7,720 | €10,119 | €10,309 | €19,763 | ▲ 91.7% |
| Taxes, remuneration and social security45 | €7,403 | €9,078 | €12,482 | €8,166 | €19,277 | ▲ 136% |
| Taxes450/3 | €7,403 | €5,554 | €4,330 | €8,166 | €19,277 | ▲ 136% |
| Remuneration and social security454/9 | - | €3,524 | €8,152 | - | - | - |
| Other amounts payable47/48 | €31,743 | €1,299 | €1,299 | €1,794 | €982 | ▼ 45.3% |
| Accrued charges and deferred income492/3 | €3,259 | €3,436 | €0 | - | - | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €43,491 | €11,820 | €2,962 | -€1,189 | €25,298 | ▲ 2,228% |
| + Depreciation and write-downs630 | €27,866 | €6,105 | €8,847 | €10,647 | €9,651 | ▼ 9.4% |
| Operating cash flow (approximation) | €71,356 | €17,925 | €11,809 | €9,458 | €34,949 | ▲ 270% |
| Investment in fixed assets (approximation) | - | -€1,512 | -€25,023 | -€8,448 | -€4,229 | ▲ 49.9% |
| Change in cash | - | -€2,499 | -€6,312 | -€10,479 | €37,160 | ▲ 455% |
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
BRERA
BE 0841.909.322
Wevelgem · Eq €161,166
YCTAS
BE 0838.749.694
Maasmechelen · Eq €161,203
BAZIEL
BE 0806.353.278
Gent · Eq €161,317
MESS
BE 1003.490.239
Brugge · Eq €161,498
FRABANJA
BE 0824.108.337
Knokke-Heist · Eq €160,587
Of 13,991 companies in this sector we hold annual accounts for 4,899. 3,310 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Timeline
17 eventsLatest 31-08-2026Next filing 31-07-2027
History
Acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
31-08
State Gazette act
Registered officeRegistered-office move2 facts ▸
State Gazette act
Registered office
Registered-office move2 facts ▸
- Board meeting, 19-08-2026
- Registered-office move, Kapelleveldstraat 35,2530 Boechout
08-07
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema
2025
31-12
Financial
Back to profitnet €25,298
Net result €25,298 after one loss-making year.
31-12
Financial
Equity above €150,000Eq €161,044 ▲18.6%
Equity rises from €135,746 to €161,044.
06-07
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial
Weakest financial yearnet -€1,189
Net result drops to -€1,189, the lowest in the series; recovery starts the following year.
01-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
07-07
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-12
Financial
Liquidity doublescurrent ratio 7.73
Current ratio from 3.65 to 7.73; short-term debt falls from €39,771 to €18,097.
22-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial
Highest result since 2018net €43,491 ▲1,546%
Operating result €57,442, net result €43,491, both a record.
31-12
Financial
Equity above €100,000Eq €122,153 ▲55.3%
4 profitable years in a row build equity to €122,153.
Show earlier events
26-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 26 days late
2020
31-08
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 31 days late
2019
30-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 30 days late
2018
30-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 30 days late
2017
30-08
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema · 30 days late
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
1 of 5 acts read
About the unread acts
Of the 5 Belgian State Gazette acts 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.
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Support & recognitions
1 register with a recognitionFASFC 1 site
FASFC
1
authorised site
Recognitions · licences · registrations
Food safety, FASFC
1 siteBoechoutunit no. 2.231.822.124
Company details
Private limited company (pre-2019) · founded 18-06-2014Year ends 31-12Peppol reachable1 site
Register details
Identification
Legal formPrivate limited company (pre-2019)
Founded18-06-2014
Fiscal year end31-12
Activities, NACEBEL 2025
56301Cafés and bars
E-invoicing
Reachable via Peppol
Peppol ID
0208:0553966208
Also
9925:BE0553966208
Registered
18-12-2025
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, Boechout · 1 establishment unit since 2014
Ground area
1,709 m²
Building footprint
936 m²
Volume, LiDAR
4,536 m³
2 parcels, Flanders · tallest building 12.7 m, ±1 floor. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 establishment unit
Café Kalifornia
since 2014unit no. 2.231.822.124
2 parcels
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 11004D0233/00P002 | Flanders | 1,274 m² | 1 · 833 m² | 12.7 m · 1 fl. |
| 11004C0193/00W000 | Flanders | 435 m² | 1 · 103 m² | 8.0 m · 1 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.
Go further with this company
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