LE PLAN B
ActiveSummary
The computed 12-month bankruptcy probability of LE PLAN B is 1.8% (moderate). The 2025 annual accounts show equity of €20,460 and a net result of €1,458. Equity is growing by ~5% per year across the filed fiscal years. Its solvency ranks better than 66% of 818 sector peers (fiscal year 2025). The company has been active since 2015 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Score 2025
Axes · tick = 2024
Profitability48▼-39
Solvency70▲+15
Growth52=
Track record100
Bankruptcy probability, 12 months
1.8%
Moderate
0%0.5%1.5%4%10%≥ 25%
Credit up to €1,000 at 30 days acceptable
Liquidity ample (current ratio 1.82 against 1.42 in 2024; short-term debt: 55% and cash: 83.6% of total assets), but 55% of the assets are financed with debt.
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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
45%
Return on assets
3.2%
Age of the figures
9 mo
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 08-05-2026, 84 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
84 d early
2024
34 d early
2023
33 d early
2022
31 d early
2021
17 d early
2020
33 d early
2019
31 d early
← before the deadline
after the deadline →
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.
Companies Code · seven monthsPosition in the running window
26-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, full schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€1,458▼ 85.8%
2024 · €10,281
Working capital
€20,460▼ 1.6%
2024 · €20,796
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result€5,791▼ 36.6%€15,633▲ 170%€760▼ 95.1%€14,141▲ 1,762%€4,175▼ 70.5%
Net result€2,547▼ 57.6%€11,126▲ 337%-€1,086€10,281€1,458▼ 85.8%
Equity€31,196▲ 8.9%€42,322▲ 35.7%€41,236▼ 2.6%€20,917▼ 49.3%€20,460▼ 2.2%
Total assets€46,430▼ 1.4%€52,281▲ 12.6%€51,600▼ 1.3%€70,193▲ 36.0%€45,499▼ 35.2%
Debt€15,234▼ 17.3%€9,959▼ 34.6%€10,364▲ 4.1%€49,276▲ 375%€25,039▼ 49.2%
Working capital€28,754▲ 12.0%€39,943▲ 38.9%€39,986▲ 0.1%€20,796▼ 48.0%€20,460▼ 1.6%
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 70% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Equity and liabilities €45,499
Equity
€20,460 ▼ 2.2%
Debt
€25,039 ▼ 49.2%
Debt's share of the balance-sheet total falls from 70.2% to 55.0%. Equity and debt are lower.
Key figures and ratios
EBITDA
€4,296▼
2024 · €15,270
Cash flow
€1,579▼
2024 · €11,410
Current ratio
1.82▲
2024 · 1.42
Quick ratio
1.60▲
2024 · 1.23
Debt to equity
1.22▼
2024 · 2.36
ROE
7.1%▼
2024 · 49.1%
ROA
3.2%▼
2024 · 14.6%
Interest coverage
2.99▼
2024 · 74.86
Debt ≤ 1 year
€25,039▼
2024 · €49,276
Income taxes
€1,281▼
2024 · €4,081
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €4,387 | €5,395 | €1,129 | €1,129 | €121 | ▼ 89.3% |
| Other operating charges640/8 | €748 | €980 | €881 | €925 | €463 | ▼ 49.9% |
| Gross operating margin9900 | €10,926 | €22,008 | €2,769 | €16,195 | €4,759 | ▼ 70.6% |
| Operating profit (loss)9901 | €5,791 | €15,633 | €760 | €14,141 | €4,175 | ▼ 70.5% |
| Financial income75/76B | - | - | - | €425 | - | - |
| Recurring financial income75 | - | - | - | €425 | - | - |
| Financial charges65/66B | €271 | €304 | €233 | €204 | €1,436 | ▲ 604% |
| Recurring financial charges65 | €271 | €304 | €233 | €204 | €1,436 | ▲ 604% |
| Profit (loss) for the period before taxes9903 | €5,520 | €15,329 | €526 | €14,362 | €2,739 | ▼ 80.9% |
| Income taxes67/77 | €2,973 | €4,202 | €1,612 | €4,081 | €1,281 | ▼ 68.6% |
| Profit (loss) for the period9904 | €2,547 | €11,126 | -€1,086 | €10,281 | €1,458 | ▼ 85.8% |
| Profit (loss) for the period to be appropriated9905 | €2,547 | €11,126 | -€1,086 | €10,281 | €1,458 | ▼ 85.8% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €46,430 | €52,281 | €51,600 | €70,193 | €45,499 | ▼ 35.2% |
| Fixed assets21/28 | €4,386 | €2,379 | €1,250 | €121 | - | - |
| Tangible fixed assets22/27 | €4,386 | €2,379 | €1,250 | €121 | - | - |
| Furniture and vehicles24 | €4,386 | €2,379 | €1,250 | €121 | - | - |
| Current assets29/58 | €42,044 | €49,902 | €50,351 | €70,072 | €45,499 | ▼ 35.1% |
| Stocks and contracts in progress3 | €2,866 | €13,262 | €6,016 | €9,376 | €5,389 | ▼ 42.5% |
| Stocks30/36 | €2,866 | €13,262 | €6,016 | €9,376 | €5,389 | ▼ 42.5% |
| Amounts receivable within one year40/41 | €2,171 | €8,924 | €13,558 | €22,229 | €2,044 | ▼ 90.8% |
| Trade receivables40 | €1,671 | €8,126 | €10,558 | €14,759 | €294 | ▼ 98.0% |
| Other amounts receivable41 | €500 | €798 | €3,000 | €7,470 | €1,750 | ▼ 76.6% |
| Cash at bank and in hand54/58 | €37,007 | €27,716 | €30,494 | €37,476 | €38,039 | ▲ 1.5% |
| Deferred charges and accrued income490/1 | - | - | €282 | €991 | €27 | ▼ 97.3% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €46,430 | €52,281 | €51,600 | €70,193 | €45,499 | ▼ 35.2% |
| Equity10/15 | €31,196 | €42,322 | €41,236 | €20,917 | €20,460 | ▼ 2.2% |
| Contributions10/11 | €6,200 | €6,200 | €8,060 | €20,460 | €20,460 | = |
| Capital10 | €6,200 | €6,200 | - | - | - | - |
| Issued capital100 | €18,600 | €18,600 | - | - | - | - |
| Uncalled capital101 | €12,400 | €12,400 | - | - | - | - |
| Reserves13 | €1,860 | €1,860 | - | - | - | - |
| Non-distributable reserves130/1 | €1,860 | €1,860 | - | - | - | - |
| Legal reserve130 | €1,860 | €1,860 | - | - | - | - |
| Profit (loss) carried forward14 | €23,136 | €34,262 | €33,176 | €457 | - | - |
| Amounts payable17/49 | €15,234 | €9,959 | €10,364 | €49,276 | €25,039 | ▼ 49.2% |
| Amounts payable after more than one year17 | €1,944 | - | - | - | - | - |
| Financial debts170/4 | €1,944 | - | - | - | - | - |
| Amounts payable within one year42/48 | €13,290 | €9,959 | €10,364 | €49,276 | €25,039 | ▼ 49.2% |
| Current portion of amounts payable after more than one year42 | €3,858 | €1,944 | - | - | - | - |
| Trade debts44 | €1,803 | €268 | €871 | €1,653 | €3,968 | ▲ 140% |
| Suppliers440/4 | €1,803 | €268 | €871 | €1,653 | €3,968 | ▲ 140% |
| Taxes, remuneration and social security45 | €5,566 | €4,326 | €5,950 | €4,623 | €895 | ▼ 80.6% |
| Taxes450/3 | €5,566 | €4,326 | €4,401 | €4,623 | €895 | ▼ 80.6% |
| Remuneration and social security454/9 | - | - | €1,549 | - | - | - |
| Other amounts payable47/48 | €2,063 | €3,421 | €3,543 | €43,000 | €20,176 | ▼ 53.1% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €2,547 | €11,126 | -€1,086 | €10,281 | €1,458 | ▼ 85.8% |
| + Depreciation and write-downs630 | €4,387 | €5,395 | €1,129 | €1,129 | €121 | ▼ 89.3% |
| Operating cash flow (approximation) | €6,934 | €16,521 | €43 | €11,410 | €1,579 | ▼ 86.2% |
| Investment in fixed assets (approximation) | - | -€3,388 | €0 | €0 | - | - |
| Change in cash | - | -€9,291 | €2,778 | €6,982 | €563 | ▼ 91.9% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
08-05
NBB filing
Annual accounts filed
fiscal year 2025 · full schema
2025
27-06
NBB filing
Annual accounts filed
fiscal year 2024 · full schema
2024
31-12
Financial
Back to profitnet €10,281
Net result €10,281 after one loss-making year.
28-06
NBB filing
Annual accounts filed
fiscal year 2023 · full schema
2023
31-12
Financial
Weakest financial yearnet -€1,086
Net result drops to -€1,086, the lowest in the series; recovery starts the following year.
30-06
NBB filing
Annual accounts filed
fiscal year 2022 · full schema
2022
31-12
Financial
Highest result since 2018net €11,126 ▲337%
Operating result €15,633, net result €11,126, both a record.
14-07
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2021
28-06
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
2020
30-06
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
2019
04-07
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2018
03-07
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2017
26-07
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 2 acts read
About the unread acts
We know of 2 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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Directors · office · real estate
Directors
2 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, Namur · 1 establishment unit since 2015
Ground area
994 m²
Building footprint
83 m²
Volume, LiDAR
631 m³
Parcel 92083B0097/00G000, Wallonia · tallest building 9.1 m, ±3 floors. Linked by address, not a title deed.
1 establishment unit
Rue de Bayet(MD) 100, 5024 Namur
since 20152.244.614.246
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 92083B0097/00G000 | Wallonia | 994 m² | 1 · 83 m² | 9.1 m · 3 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
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Of 20,501 companies in sector 56111 we hold annual accounts for 11,453. 8,833 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded28-07-2015
Fiscal year end31-12
Activities, NACEBEL 2025
56111Full-service restaurants
43211General electrical installation work
Scores and ratios are computed by Checked and are not a credit decision.