LE PLUS 2
Judicial reorganisationSummary
The file of LE PLUS 2 contains 3 judicial reorganisation notices, as published in the Belgian Official Gazette. During the judicial reorganisation Checked does not compute a bankruptcy probability from the figures: of the Belgian companies that opened one in 2023 and 2024, about one in four went bankrupt within twelve months. The 2025 annual accounts show negative equity (-€380,618) and a net result of -€206,688. The figures fluctuate too strongly year-on-year for a reliable trend projection. Its solvency ranks better than 14% of 4,754 sector peers (NACE 56, financial year 2025).
Financials · financial year 2025, abbreviated format
2025 annual accounts filed late (48 days) Filed on 17 September 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00521244.
2021 to 2025, 5 financial years 2020 to 2025, 6 financial years
The operating result stays negative: a loss of €201,814 in 2025 against €183,678 in 2024; the loss grows and 2025 has the lowest result in the available series.
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 56, Food and beverage service 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).
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | €97,224 | €289,940 | €375,568 | €519,725 | €506,890 | ▼ 2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €12,228 | €16,589 | €22,837 | €27,178 | €82,728 | €144,351 | ▲ 74.5% |
| Other operating charges640/8 | - | €2,076 | €4,215 | €15,294 | €7,198 | €5,772 | ▼ 19.8% |
| Gross operating margin9900 | €58,149 | €104,214 | €326,099 | €446,913 | €425,973 | €455,199 | ▲ 6.9% |
| Operating profit (loss)9901 | €1,615 | -€11,674 | €9,108 | €28,874 | -€183,678 | -€201,814 | ▼ 9.9% |
| Financial income75/76B | - | €15 | €0 | €1,236 | €2 | €7,501 | ▲ 4,491× |
| Recurring financial income75 | €1 | €15 | €0 | €1,236 | €2 | €7,501 | ▲ 4,491× |
| Financial charges65/66B | - | €3,185 | €5,244 | €7,968 | €7,455 | €12,375 | ▲ 66.0% |
| Recurring financial charges65 | €830 | €3,185 | €5,244 | €7,968 | €7,455 | €12,375 | ▲ 66.0% |
| Profit (loss) for the period before taxes9903 | €786 | -€14,845 | €3,865 | €22,142 | -€191,131 | -€206,688 | ▼ 8.1% |
| Income taxes67/77 | - | - | - | €4,746 | - | - | - |
| Profit (loss) for the period9904 | €786 | -€14,845 | €3,865 | €17,396 | -€191,131 | -€206,688 | ▼ 8.1% |
| Profit (loss) for the period to be appropriated9905 | €786 | -€14,845 | €3,865 | €17,396 | -€191,131 | -€206,688 | ▼ 8.1% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|
| Assets | |||||||
| Total assets20/58 | €0.1m | €0.1m | €0.1m | €0.3m | €0.7m | €1.3m | ▲ 100% |
| Fixed assets21/28 | €0.07m | €0.07m | €0.09m | €0.06m | €0.5m | €0.5m | ▲ 2.2% |
| Tangible fixed assets22/27 | €0.06m | €0.06m | €0.08m | €0.06m | €0.5m | €0.5m | ▲ 2.2% |
| Plant, machinery and equipment23 | - | €0.02m | €0.02m | €0.01m | €0.05m | €0.04m | ▼ 28.1% |
| Furniture and vehicles24 | - | €0.003m | €0.004m | €0.003m | €0.09m | €0.07m | ▼ 22.9% |
| Other tangible fixed assets26 | - | €0.04m | €0.06m | €0.04m | €0.4m | €0.4m | ▲ 12.6% |
| Financial fixed assets28 | €0.004m | €0.004m | €0.005m | €0.005m | €0.005m | €0.005m | = |
| Current assets29/58 | €0.04m | €0.05m | €0.05m | €0.2m | €0.1m | €0.8m | ▲ 517% |
| Stocks and contracts in progress3 | €0.005m | €0.01m | €0.03m | €0.02m | €0.03m | €0.02m | ▼ 48.8% |
| Stocks30/36 | - | €0.01m | €0.03m | €0.02m | €0.03m | €0.02m | ▼ 48.8% |
| Amounts receivable within one year40/41 | €0.03m | €0.009m | €0.001m | €0.2m | €0.06m | €0.8m | ▲ 12× |
| Trade receivables40 | - | €0.007m | €14 | €0.1m | €0.06m | €0.7m | ▲ 13× |
| Other amounts receivable41 | - | €0.002m | €0.001m | €0.05m | €0.005m | €0.005m | ▼ 6.2% |
| Cash at bank and in hand54/58 | €0.001m | €0.03m | €0.02m | €0.06m | €0.03m | €0.009m | ▼ 71.2% |
| Deferred charges and accrued income490/1 | - | - | - | - | €0.001m | - | - |
| Equity and liabilities | |||||||
| Total equity and liabilities10/49 | €0.1m | €0.1m | €0.1m | €0.3m | €0.7m | €1.3m | ▲ 100% |
| Equity10/15 | €0.01m | -€0.004m | -€195 | €0.02m | -€0.2m | -€0.4m | ▼ 119% |
| Contributions10/11 | - | €0.01m | €0.01m | €0.01m | €0.01m | €0.01m | = |
| Profit (loss) carried forward14 | €0.001m | -€0.01m | -€0.01m | €0.007m | -€0.2m | -€0.4m | ▼ 112% |
| Amounts payable17/49 | €0.09m | €0.1m | €0.1m | €0.3m | €0.8m | €1.7m | ▲ 104% |
| Amounts payable after more than one year17 | - | - | - | - | €0.2m | €0.1m | ▼ 21.5% |
| Financial debts170/4 | - | - | - | - | €0.2m | €0.1m | ▼ 21.5% |
| Amounts payable within one year42/48 | €0.09m | €0.1m | €0.1m | €0.3m | €0.7m | €1.6m | ▲ 133% |
| Current portion of amounts payable after more than one year42 | - | - | - | - | €0.03m | €0.04m | ▲ 6.1% |
| Financial debts43 | - | €8 | €16 | - | - | €0.9m | - |
| Credit institutions430/8 | - | €8 | €16 | - | - | €0.9m | - |
| Trade debts44 | €0.05m | €0.05m | €0.04m | €0.08m | €0.4m | €0.4m | ▼ 10.8% |
| Suppliers440/4 | - | €0.05m | €0.04m | €0.08m | €0.4m | €0.4m | ▼ 10.8% |
| Advances received on contracts in progress46 | - | - | - | €0.003m | - | - | - |
| Taxes, remuneration and social security45 | - | €0.05m | €0.07m | €0.1m | €0.1m | €0.3m | ▲ 97.4% |
| Taxes450/3 | - | €0.006m | €0.03m | €0.04m | €0.02m | €0.04m | ▲ 119% |
| Remuneration and social security454/9 | - | €0.04m | €0.05m | €0.07m | €0.1m | €0.2m | ▲ 93.7% |
| Other amounts payable47/48 | - | €0.03m | €0.03m | €0.1m | €0.09m | €0.02m | ▼ 81.1% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €786 | -€14,845 | €3,865 | €17,396 | -€191,131 | -€206,688 | ▼ 8.1% |
| + Depreciation and write-downs630 | €12,228 | €16,589 | €22,837 | €27,178 | €82,728 | €144,351 | ▲ 74.5% |
| Operating cash flow (approximation) | €13,014 | €1,744 | €26,701 | €44,574 | -€108,402 | -€62,337 | ▲ 42.5% |
| Investment in fixed assets (approximation) | - | -€18,503 | -€40,410 | -€2,318 | -€559,351 | -€156,148 | ▲ 72.1% |
| Change in cash | - | €29,394 | -€5,859 | €39,623 | -€31,572 | -€23,005 | ▲ 27.1% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Filings with the National Bank (6)
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-12-2025 | abbreviated format | 17-09-2026 | 2026-00521244 |
| 31-12-2024 | full format | 25-09-2025 | 2025-00507193 |
| 31-12-2023 | micro format | 27-06-2024 | 2024-00170915 |
| 31-12-2022 | micro format | 31-07-2023 | 2023-00314264 |
| 31-12-2021 | micro format | 16-08-2022 | 2022-20294964 |
| 31-12-2020 | micro format | 29-10-2021 | 2021-75200067 |
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.