Turnover
The accounts state no turnover.
The accounts state no turnover.
Green is investment, beige is depreciation.
Latest accounts filed late: after the legal deadline.
The dashed line is the sector median: 1.8% across 23,788 companies (NACE 56, micro).
About 2 in 100 comparable companies go bankrupt within 12 months (an estimate).
The band follows from the bankruptcy probability. 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 56, micro). It does better than 60% of them on solvency, 58% on liquidity, 79% on profitability and 86% on growth.
The bankruptcy probability was computed on 08-11-2026 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.
The probability rests on the annual accounts with balance sheet date 31-12-2025.
Of the companies with a bankruptcy probability in the moderate class on 30-06-2025, 2.4% went bankrupt within twelve months.
Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).
In July 2024, 34,693 companies had the same profile as Les 3 E has now. Each dot stands for 87 companies, two years later.
The bankruptcy probability of Les 3 E itself is higher: 1.5% within 12 months. It rests on far more data about Les 3 E than the profile alone.
The method was tested on the 497,447 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| 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% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 34,693 companies, not a prediction for Les 3 E. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Liquidity is tight, with a current ratio of 1.3 (0.94 in 2024), below the usual 1.5. Short-term debt is 32.8% and cash 15.3% of total assets. 59.2% of the assets are financed with debt and provisions.
Show the recommended maximum and see how the verdict changes with amount, term and advance.
The scores and ratios are Checked's own calculations, not a credit decision.
The company filed its last 7 accounts on average 16 days after the deadline. In the sector (NACE 56), the median for financial year 2024 was 7 days after the deadline, and 53% of those companies filed late.
| Company | ||||
|---|---|---|---|---|
| Les 3 E Andenne | €148,797 | €122,888 | 40.8% | - |
| LE PARION Ath | €150,406 | €113,980 | 37.6% | - |
| L'apero D'oc Ghent | €159,454 | €123,873 | 47.8% | - |
| Mango Sens Fleurus | €164,071 | €114,658 | -19.1% | - |
| G & E ONE FIVE ONE Ixelles | €157,804 | €125,687 | 7.6% | - |
| Erithai Mechelen | €133,143 | €112,548 | -0.1% | - |
| BOO Evere | €142,609 | €142,024 | 68.7% | - |
These companies have the same main activity as Les 3 E: full-service restaurants (NACE 56111). They are comparable in size and age: total assets between €133,000 and €164,000, founded between 2014 and 2016.
Les 3 E files the micro format. That format states no turnover. The gross margin rose from €43,744 in 2016 to €122,888 in 2025.
The balance sheet grew most from 2023 to 2025 through fixed assets.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
The turnover shown is an estimate from the gross margin.
Turnover ≈ €360,000. Estimated: probably between €300,000 and €430,000.
Higher than 60% of 17,153 companies in 2025.
Higher than 57% of 16,579 companies in 2025.
Higher than 76% of 16,662 companies in 2025.
Net result: top quarter · Equity: middle half · Balance sheet total: middle half · Working capital: middle half
Staff costs divided by the average number of full-time equivalents.
| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet: assets | |||||||||||
20/58 |
148,797 | 121,570 | 104,164 | 67,296 | 55,524 | 55,177 | 54,467 | 20,122 | 29,449 | 33,482 | |
20 |
- | - | - | - | - | - | - | - | 502 | 733 | |
21/28 |
85,257 | 70,178 | 45,565 | 14,450 | 17,568 | 24,775 | 32,621 | 8,536 | 13,875 | 17,697 | |
21 |
- | - | - | - | 0 | - | 39 | 270 | - | - | |
22/27 |
85,132 | 70,053 | 45,440 | 14,325 | 17,443 | 24,650 | 32,457 | 8,141 | 13,750 | 17,572 | |
23 |
11,234 | 13,305 | 15,376 | 7,742 | 6,034 | 7,328 | 8,668 | 1,730 | 2,534 | 1,180 | |
24 |
42,723 | 21,991 | 30,064 | 6,583 | 11,409 | 17,323 | 23,789 | 6,412 | 11,216 | 16,392 | |
26 |
31,175 | 34,757 | - | - | - | - | - | - | - | - | |
28 |
125 | 125 | 125 | 125 | 125 | 125 | 125 | 125 | 125 | 125 | |
29/58 |
63,540 | 51,392 | 58,600 | 52,846 | 37,955 | 30,401 | 21,846 | 11,586 | 15,073 | 15,051 | |
3 |
13,658 | 9,985 | 10,528 | 9,525 | 9,651 | 9,526 | 4,951 | 6,936 | 6,681 | 1,602 | |
30/36 |
13,658 | 9,985 | 10,528 | 9,525 | 9,651 | 9,526 | 4,951 | 6,936 | 6,681 | 1,602 | |
40/41 |
21,601 | 25,067 | 22,453 | 26,109 | 21,353 | 19,271 | 8,799 | 719 | 6,830 | 1,206 | |
40 |
- | - | - | 4,754 | 2,863 | - | 7,867 | - | 5,963 | 345 | |
41 |
21,601 | 25,067 | 22,453 | 21,354 | 18,490 | 19,271 | 932 | 719 | 867 | 861 | |
54/58 |
22,820 | 15,260 | 24,772 | 17,135 | 6,440 | 1,274 | 7,968 | 3,131 | 814 | 11,029 | |
490/1 |
5,461 | 1,080 | 847 | 77 | 511 | 330 | 128 | 799 | 748 | 1,214 | |
| Balance sheet: equity and liabilities | |||||||||||
10/49 |
148,797 | 121,570 | 104,164 | 67,296 | 55,524 | 55,177 | 54,467 | 20,122 | 29,449 | 33,482 | |
10/15 |
60,742 | 34,904 | 38,250 | 23,423 | 12,501 | 244 | -15,198 | -15,353 | -15,438 | 8,980 | |
10/11 |
10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | |
100 |
- | - | - | - | - | - | 18,600 | 18,600 | 18,600 | 18,600 | |
101 |
- | - | - | - | - | - | 8,600 | 8,600 | 8,600 | 8,600 | |
11 |
- | - | - | 10,000 | - | 10,000 | - | - | - | - | |
1109/19 |
- | - | - | 10,000 | - | 10,000 | - | - | - | - | |
14 |
50,742 | 24,904 | 28,250 | 13,423 | 2,501 | -9,756 | -25,198 | -25,353 | -25,438 | -1,020 | |
17/49 |
88,055 | 86,666 | 65,914 | 43,873 | 43,023 | 54,933 | 69,665 | 35,475 | 44,887 | 24,501 | |
17 |
39,291 | 31,780 | 17,058 | 4,888 | 14,306 | 23,424 | 32,251 | - | 5,956 | 12,297 | |
170/4 |
39,291 | 31,780 | 17,058 | 4,888 | 14,306 | 23,424 | 32,251 | - | 5,956 | 12,297 | |
42/48 |
48,762 | 54,885 | 48,857 | 38,985 | 28,717 | 31,509 | 37,414 | 35,475 | 38,931 | 12,205 | |
42 |
22,036 | 19,375 | 13,158 | 9,418 | 9,118 | 8,827 | 8,546 | 5,956 | 6,341 | 6,182 | |
43 |
1,685 | - | - | - | - | - | - | - | - | - | |
430/8 |
1,685 | - | - | - | - | - | - | - | - | - | |
44 |
821 | 11,262 | 12,990 | 14,532 | 4,294 | 9,527 | 9,194 | 11,603 | 6,984 | 2,981 | |
440/4 |
821 | 11,262 | 12,990 | 14,532 | 4,294 | 9,527 | 9,194 | 11,603 | 6,984 | 2,981 | |
45 |
24,220 | 24,249 | 22,709 | 15,034 | 15,304 | 13,154 | 13,036 | 17,244 | 24,930 | 2,462 | |
450/3 |
15,919 | 14,912 | 13,125 | 9,334 | 11,499 | 10,693 | 11,145 | 12,312 | 18,161 | 441 | |
454/9 |
8,302 | 9,337 | 9,585 | 5,700 | 3,805 | 2,462 | 1,890 | 4,931 | 6,769 | 2,020 | |
47/48 |
- | - | - | - | - | - | 6,638 | 673 | 677 | 581 | |
492/3 |
2 | - | - | - | - | - | - | - | - | - | |
| Income statement | |||||||||||
9900 |
122,888 | 75,539 | 84,911 | 55,021 | 45,246 | 53,875 | 40,902 | 50,334 | 54,624 | 43,744 | |
62 |
68,359 | 54,467 | 57,390 | 31,631 | 14,715 | 20,660 | 35,172 | 33,849 | 52,271 | 26,694 | |
630 |
7,897 | 11,207 | 8,909 | 7,205 | 7,207 | 8,009 | 12,957 | 6,396 | 6,212 | 10,598 | |
640/8 |
6,325 | 9,043 | 5,679 | 4,926 | 2,390 | 6,732 | 5,604 | 5,483 | 11,108 | 6,473 | |
66A |
- | - | - | 937 | 2,835 | 1,365 | 1,277 | 2,248 | - | - | |
9901 |
40,307 | 823 | 12,933 | 10,322 | 18,099 | 17,109 | -14,108 | 2,358 | -14,968 | -22 | |
75/76B |
1,267 | 432 | 8,800 | 2,642 | - | 6,190 | 14,793 | 659 | 0 | 1 | |
75 |
1,267 | 432 | 8,800 | 2,642 | - | 6,190 | 12,126 | 659 | 0 | 1 | |
76B |
- | - | - | - | - | - | 2,667 | - | - | - | |
65/66B |
3,391 | 2,424 | 1,403 | 1,033 | 2,691 | 3,047 | 530 | 2,931 | 1,730 | 998 | |
65 |
3,391 | 2,424 | 1,403 | 1,003 | 2,691 | 3,047 | 530 | 2,931 | 1,730 | 998 | |
66B |
- | - | - | 30 | - | - | - | - | - | - | |
9903 |
38,182 | -1,169 | 20,330 | 11,931 | 15,407 | 20,252 | 154 | 85 | -16,698 | -1,020 | |
67/77 |
12,344 | 2,177 | 5,503 | 3,564 | 3,150 | 4,810 | - | - | 7,720 | - | |
9904 |
25,838 | -3,346 | 14,827 | 8,367 | 12,257 | 15,442 | 154 | 85 | -24,418 | -1,020 | |
9905 |
25,838 | -3,346 | 14,827 | 8,367 | 12,257 | 15,442 | 154 | 85 | -24,418 | -1,020 | |
| Appropriation of the result | |||||||||||
9906 |
50,742 | 24,904 | 28,250 | 13,423 | 2,501 | -9,756 | -25,198 | -25,353 | -25,438 | -1,020 | |
14P |
24,904 | 28,250 | 13,423 | 5,057 | -9,756 | - | - | - | - | - | |
| Social balance sheet | |||||||||||
9087 |
2.9 | 2.2 | 2 | 1 | 2 | 1 | 1.5 | 1 | 1.1 | - | |
Hours worked1013 |
2,787 | 2,289 | 2,371 | 1,439 | 819 | 950 | 1,466 | 1,228 | 2,073 | - | |
| Document | |||||||||||
The notes to these accounts have 9 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.
Source: Annual accounts 2025 at the NBB, filed on 15-10-2026.
2025 annual accounts filed 76 days after the deadline. Filed on 15 October 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00557361.
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 15-10-2026 | 2026-00557361 | |
| 31-12-2024 | micro format | 29-08-2025 | 2025-00475269 | |
| 31-12-2023 | micro format | 28-08-2024 | 2024-00396523 | |
| 31-12-2022 | full format | 19-06-2023 | 2023-00149726 | |
| 31-12-2021 | full format | 21-06-2022 | 2022-20077729 | |
| 31-12-2020 | micro format | 27-08-2021 | 2021-56600422 | |
| 31-12-2019 | micro format | 01-09-2020 | 2020-50300239 | |
| 31-12-2018 | micro format | 27-08-2019 | 2019-52700028 | |
| 31-12-2017 | micro format | 28-08-2018 | 2018-52500218 | |
| 31-12-2016 | full format | 31-08-2017 | 2017-59100070 |
| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 48,204 | 12,030 | 21,842 | 17,526 | 25,306 | 25,118 | -1,151 | 8,753 | -8,756 | 10,576 | ||
| 33,735 | 7,861 | 23,736 | 15,571 | 19,464 | 23,451 | 13,111 | 6,481 | -18,206 | 9,578 | ||
| 41,479 | 35,820 | 40,024 | 4,087 | 0 | 1,041 | 37,041 | 1,058 | 2,158 | 27,870 | ||
| 7,559 | -9,511 | 7,636 | 10,695 | 5,166 | -6,694 | 4,837 | 2,318 | -10,215 | - | ||
| 14,778 | -3,494 | 9,743 | 13,861 | 9,239 | -1,108 | -15,568 | -23,889 | -23,859 | 2,846 | ||
| 40.8% | 28.7% | 36.7% | 34.8% | 22.5% | 0.4% | -27.9% | -76.3% | -52.4% | 26.8% | ||
| 1.30 | 0.94 | 1.20 | 1.36 | 1.32 | 0.96 | 0.58 | 0.33 | 0.39 | 1.23 | ||
| 1.02 | 0.75 | 0.98 | 1.11 | 0.99 | 0.66 | 0.45 | 0.13 | 0.22 | 1.10 | ||
| 1.45 | 2.48 | 1.72 | 1.87 | 3.44 | - | - | - | - | 2.73 | ||
| 42.5% | -9.6% | 38.8% | 35.7% | 98.1% | - | - | - | - | -11.4% | ||
| 17.4% | -2.8% | 14.2% | 12.4% | 22.1% | 28.0% | 0.3% | 0.4% | -82.9% | -3.0% | ||
| 14.21 | 4.96 | 15.57 | 17.48 | 9.40 | - | - | - | - | - |
EBIT margin: not included in this filing.
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
| Item | 31-12-2025 | 31-12-2024 | 31-12-2023 | 31-12-2022 | 31-12-2021 |
|---|---|---|---|---|---|
| Employees at the balance-sheet date | - | 3 | 2 | 2 | 1 |
| part-time | - | 3 | 2 | 2 | 1 |
| in full-time equivalents | - | 1.5 | 1.3 | 1 | 1 |
| 1.5 | 1.3 | 1.3 | 1 | 1 | |
| On a permanent contract | - | 2 | 2 | 2 | - |
| Joined | - | 2 | - | - | - |
| Left | - | 1 | - | - | - |
Source: social balance sheet in the 2021 to 2025 annual accounts
| Item | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Tangible fixed assets | €41,479 | €35,820 | €40,024 | €4,087 | - |
| €7,897 | €11,207 | €8,909 | €7,205 | €7,207 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
The operating result for 2025 is 49 times that of 2024 and the highest since 2016. It is a recovery after the fall in 2024.
Debt's share of the balance-sheet total falls from 71.3% to 59.2%. Equity and debt are higher.
Les 3 E has no parent and no holdings in its annual accounts. JUNIKU EDON is the only director. Les 3 E shares no director with another company.
| Coyette, Josiane (sole trader)
establishment since 04-10-1990 |
founded in 1990 0657.495.890 |
| IMAGE CENTER
registered office since 21-04-1989 |
founded in 1989 0437.238.980 |
Deadline for the 2026 accounts: 31-07-2027
Financial milestones sit on the financial year-end date, not the filing date.
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
| Establishment | Since | Unit number | FASFC approval |
|---|---|---|---|
| Brasserie des Tilleuls registered office Place des Tilleuls 2, 5300 Andenne | 15-04-2015 | 2.240.596.169 | Restaurant |
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 92003H0493/00X002 | 175 m² | 1 · 108 m² | 17.5 m · 5 |
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