Debts
Of this, €76,685 falls due within a year.
Of this, €76,685 falls due within a year.
In 2025, 54 people joined and 57 left.
Seven of the last ten came late. The 2024 accounts came latest: 54 days after the end of the period.
The dashed line is the sector median: 0.6% across 40,277 companies (NACE 47, micro).
About 5 in 1,000 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 47, micro). It does better than 42% of them on solvency, 67% on liquidity, 51% on profitability and 48% on growth.
The bankruptcy probability was computed on 10-11-2026 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 low class on 30-06-2025, 0.8% 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, 4,508 companies had the same profile as LUNAS has now. Each dot stands for 12 companies, two years later.
Another 0.2% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of LUNAS itself: 0.5% within 12 months.
The method was tested on the 497,448 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 4,508 companies, not a prediction for LUNAS. 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 1.14 (0.91 in 2024), below the usual 1.5. Short-term debt is 12.5% and cash 9.5% of total assets. 73.2% 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 29 days after the deadline. In the sector (NACE 47), the median for financial year 2024 was on the deadline day, and 47% of those companies filed late.
| Company | ||||
|---|---|---|---|---|
| LUNAS Nivelles | €613,435 | €179,071 | 26.8% | - |
| nEYES Balen | €583,130 | €203,658 | 58.2% | 3.7 |
| Kosmet Sint-Niklaas | €704,481 | €161,342 | 44.3% | 0 |
| JURION-DISTRICOAL Courcelles | €630,150 | €185,037 | 71.4% | 1 |
| GODICHARD Oupeye | €647,911 | €246,742 | 38.7% | - |
| TTCK Perwez | €771,083 | €142,712 | 23.5% | - |
| SWEET FACTORY Machelen (Brab.) | €685,665 | €221,423 | 18.0% | - |
These companies have the same main activity as LUNAS: retail sale of solid, liquid and gaseous fuels, excluding motor fuels (NACE 47781). They are comparable in size and age: total assets between €583,000 and €771,000, founded between 2013 and 2016.
LUNAS files the micro format. That format states no turnover. The gross margin rose from €28,797 in 2015 to €179,071 in 2025.
The balance sheet grew most from 2017 to 2019 through fixed assets.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €540,000. Estimated: probably between €380,000 and €1.0m.
Higher than 44% of 22,939 companies in 2025.
Higher than 38% of 22,068 companies in 2025.
Higher than 38% of 22,218 companies in 2025.
Net result: middle half · Equity: top quarter · Balance sheet total: top quarter · Working capital: middle half
Staff costs divided by the average number of full-time equivalents.
In 2025, 54 people joined and 57 left.
| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet: assets | ||||||||||||
20/58 |
613,435 | 659,510 | 680,643 | 529,251 | 457,804 | 441,979 | 435,238 | 104,096 | 72,676 | 44,010 | 28,375 | |
21/28 |
525,835 | 573,582 | 583,589 | 430,949 | 320,604 | 336,638 | 359,196 | 55,494 | 9,941 | 1,097 | 1,550 | |
22/27 |
525,835 | 573,582 | 583,589 | 430,949 | 320,604 | 336,638 | 359,196 | 55,455 | 9,902 | 1,058 | 1,511 | |
22 |
454,696 | 489,785 | 512,138 | 395,459 | 285,623 | 303,465 | 321,558 | 27,900 | - | - | - | |
23 |
71,138 | 83,798 | 71,451 | 35,001 | 30,445 | 22,267 | 21,238 | 6,387 | - | - | - | |
24 |
- | - | - | 489 | 4,536 | 10,906 | 16,399 | 21,168 | 9,902 | 1,058 | 1,511 | |
28 |
- | - | - | - | - | - | - | 39 | 39 | 39 | 39 | |
29/58 |
87,600 | 85,927 | 97,053 | 98,303 | 137,200 | 105,341 | 76,042 | 48,602 | 62,735 | 42,913 | 26,825 | |
3 |
25,703 | 27,780 | 26,786 | 19,896 | 23,605 | 17,498 | 10,051 | 626 | 544 | 190 | 190 | |
30/36 |
25,703 | 27,780 | 26,786 | 19,896 | 23,605 | 17,498 | 10,051 | 626 | 544 | 190 | 190 | |
40/41 |
2,311 | 2,409 | 2,346 | 9,564 | 303 | 1,331 | 2,524 | 4,908 | 7,141 | 819 | 7,394 | |
40 |
1,716 | 1,716 | 1,716 | 3,979 | - | - | 2,138 | 4,893 | 7,135 | 814 | 5,728 | |
41 |
595 | 694 | 630 | 5,585 | 303 | 1,331 | 387 | 14 | 5 | 5 | 1,667 | |
54/58 |
58,238 | 55,332 | 67,921 | 68,843 | 113,292 | 86,511 | 60,478 | 42,572 | 55,051 | 41,904 | 19,241 | |
490/1 |
1,348 | 406 | - | - | - | - | 2,988 | 496 | - | - | - | |
| Balance sheet: equity and liabilities | ||||||||||||
10/49 |
613,435 | 659,510 | 680,643 | 529,251 | 457,804 | 441,979 | 435,238 | 104,096 | 72,676 | 44,010 | 28,375 | |
10/15 |
164,706 | 159,371 | 122,889 | 123,063 | 161,139 | 133,352 | 110,370 | 90,091 | 62,881 | 42,606 | 26,906 | |
10/11 |
18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 6,200 | 6,200 | 6,200 | |
100 |
- | - | - | - | - | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | |
101 |
- | - | - | - | - | - | - | - | 12,400 | 12,400 | 12,400 | |
13 |
5,860 | 5,860 | 5,860 | 5,860 | 5,860 | 5,860 | 5,860 | 5,860 | 5,860 | 1,860 | 1,040 | |
130/1 |
1,860 | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | - | - | - | - | - | |
130 |
- | - | - | - | - | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | 1,040 | |
1311 |
1,860 | 1,860 | 1,860 | 1,860 | 1,860 | - | - | - | - | - | - | |
132 |
4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | - | - | |
14 |
140,246 | 134,911 | 98,429 | 98,603 | 136,679 | 108,892 | 85,910 | 65,631 | 50,821 | 34,546 | 19,666 | |
17/49 |
448,729 | 500,138 | 557,754 | 406,188 | 296,665 | 308,627 | 324,868 | 14,005 | 9,796 | 1,403 | 1,469 | |
17 |
372,044 | 405,574 | 432,659 | 353,412 | 239,331 | 266,425 | 277,912 | 2,210 | 4,222 | - | - | |
170/4 |
372,044 | 405,574 | 432,659 | 353,412 | 239,331 | 266,425 | 277,912 | 2,210 | 4,222 | - | - | |
42/48 |
76,685 | 94,171 | 124,837 | 52,776 | 57,333 | 42,202 | 46,955 | 11,795 | 5,574 | 1,403 | 1,469 | |
42 |
30,633 | 28,752 | 39,349 | 27,360 | 27,188 | 24,234 | 30,209 | 2,011 | 1,984 | - | - | |
44 |
15,015 | 23,427 | 22,940 | 7,517 | 8,239 | 3,024 | 2,089 | 1,859 | 1,258 | 47 | 532 | |
440/4 |
15,015 | 23,427 | 22,940 | 7,517 | 8,239 | 3,024 | 2,089 | 1,859 | 1,258 | 47 | 532 | |
46 |
- | - | 586 | 586 | 586 | 586 | - | - | - | - | - | |
45 |
21,096 | 20,302 | 28,342 | 9,213 | 12,560 | 6,096 | 7,077 | 798 | 1,320 | 1,198 | 937 | |
450/3 |
8,730 | 10,240 | 10,428 | 612 | 2,643 | - | 2,680 | 798 | 1,320 | 1,198 | 937 | |
454/9 |
12,366 | 10,062 | 17,914 | 8,601 | 9,917 | 6,096 | 4,397 | - | - | - | - | |
47/48 |
9,941 | 21,692 | 33,620 | 8,100 | 8,760 | 8,262 | 7,580 | 7,126 | 1,012 | 159 | - | |
492/3 |
- | 393 | 258 | - | - | - | - | - | - | - | - | |
| Income statement | ||||||||||||
76A |
9,063 | - | - | - | 19,000 | 10,000 | 1,935 | - | - | - | - | |
9900 |
179,071 | 219,110 | 132,352 | 47,466 | 87,209 | 88,086 | 82,207 | 31,233 | 27,318 | 27,214 | 28,797 | |
62 |
104,457 | 105,730 | 64,312 | 43,101 | 21,489 | 23,810 | 18,300 | 98 | 218 | 165 | 184 | |
630 |
52,178 | 50,348 | 46,415 | 29,944 | 29,349 | 28,587 | 28,255 | 10,931 | 2,764 | 453 | 550 | |
640/8 |
3,258 | 3,240 | 2,542 | 3,203 | 2,200 | 2,691 | 2,572 | 1,111 | 248 | 55 | 114 | |
66A |
- | - | - | 7 | - | - | - | - | - | - | - | |
9901 |
19,178 | 59,791 | 19,083 | -28,787 | 34,171 | 32,997 | 33,080 | 19,094 | 24,088 | 26,540 | 27,950 | |
75/76B |
103 | 348 | 1 | 598 | 224 | 17 | 8 | 1 | 1 | - | - | |
75 |
103 | 348 | 1 | 598 | 224 | 17 | 8 | 1 | 1 | - | - | |
65/66B |
11,947 | 16,406 | 17,452 | 11,146 | 6,268 | 4,960 | 8,149 | 128 | 127 | 25 | - | |
65 |
11,947 | 16,406 | 17,452 | 11,146 | 6,268 | 4,960 | 8,149 | 128 | 127 | 25 | - | |
9903 |
7,334 | 43,734 | 1,633 | -39,336 | 28,127 | 28,054 | 24,939 | 18,967 | 23,962 | 26,515 | 27,950 | |
67/77 |
2,000 | 7,251 | 1,807 | -1,260 | 340 | 5,072 | 4,660 | 4,156 | 2,887 | 10,815 | 7,244 | |
9904 |
5,334 | 36,483 | -175 | -38,076 | 27,787 | 22,982 | 20,279 | 14,811 | 21,075 | 15,700 | 20,706 | |
689 |
- | - | - | - | - | - | - | - | 4,000 | - | - | |
9905 |
5,334 | 36,483 | -175 | -38,076 | 27,787 | 22,982 | 20,279 | 14,811 | 17,075 | 15,700 | 20,706 | |
| Appropriation of the result | ||||||||||||
9906 |
140,246 | 134,911 | 98,429 | 98,603 | 136,679 | 108,892 | 85,910 | 65,631 | 51,621 | 35,366 | 20,706 | |
14P |
134,911 | 98,429 | 98,603 | 136,679 | 108,892 | - | - | - | - | - | - | |
691/2 |
- | - | - | - | - | - | - | - | - | 820 | 1,040 | |
6920 |
- | - | - | - | - | - | - | - | - | 820 | 1,040 | |
694/7 |
- | - | - | - | - | - | - | - | 800 | - | - | |
694 |
- | - | - | - | - | - | - | - | 800 | - | - | |
| Social balance sheet | ||||||||||||
9087 |
4.7 | 5.5 | 4.3 | 2.4 | 2.2 | 1.6 | 1.3 | - | - | - | - | |
Hours worked1013 |
4,860 | 4,670 | 3,358 | 2,565 | 1,749 | 1,395 | 967 | - | - | - | - | |
| Document | ||||||||||||
The notes to these accounts have 6 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 08-09-2026.
2025 annual accounts filed 39 days after the deadline. Filed on 8 September 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00510706.
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 08-09-2026 | 2026-00510706 | |
| 31-12-2024 | micro format | 23-09-2025 | 2025-00498492 | |
| 31-12-2023 | micro format | 16-09-2024 | 2024-00461897 | |
| 31-12-2022 | micro format | 29-08-2023 | 2023-00404266 | |
| 31-12-2021 | micro format | 26-08-2022 | 2022-20323097 | |
| 31-12-2020 | micro format | 30-08-2021 | 2021-61700501 | |
| 31-12-2019 | micro format | 08-07-2020 | 2020-28800350 | |
| 31-12-2018 | micro format | 25-06-2019 | 2019-23300201 | |
| 31-12-2017 | micro format | 13-07-2018 | 2018-33000007 | |
| 31-12-2016 | micro format | 29-08-2017 | 2017-53500203 | |
| 31-12-2015 | full format | 30-05-2016 | 2016-13800151 |
| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 71,356 | 110,140 | 65,498 | 1,156 | 63,520 | 61,585 | 61,335 | 30,025 | 26,852 | 26,993 | 28,500 | ||
| 57,512 | 86,831 | 46,240 | -8,132 | 57,136 | 51,569 | 48,534 | 25,742 | 23,839 | 16,154 | 21,256 | ||
| 4,430 | 40,342 | 199,056 | 140,288 | 13,315 | 6,029 | 331,996 | 56,484 | 11,608 | 0 | 2,100 | ||
| 2,907 | -12,590 | -922 | -44,449 | 26,781 | 26,033 | 17,906 | -12,479 | 13,147 | 22,663 | - | ||
| 10,915 | -8,244 | -27,784 | 45,527 | 79,867 | 63,139 | 29,087 | 36,807 | 57,161 | 41,509 | 25,356 | ||
| 26.8% | 24.2% | 18.1% | 23.3% | 35.2% | 30.2% | 25.4% | 86.5% | 86.5% | 96.8% | 94.8% | ||
| 1.14 | 0.91 | 0.78 | 1.86 | 2.39 | 2.50 | 1.62 | 4.12 | 11.25 | 30.58 | 18.25 | ||
| 0.81 | 0.62 | 0.56 | 1.49 | 1.98 | 2.08 | 1.41 | 4.07 | 11.16 | 30.44 | 18.13 | ||
| 2.72 | 3.14 | 4.54 | 3.30 | 1.84 | 2.31 | 2.94 | 0.16 | 0.16 | 0.03 | 0.05 | ||
| 3.2% | 22.9% | -0.1% | -30.9% | 17.2% | 17.2% | 18.4% | 16.4% | 33.5% | 36.9% | 77.0% | ||
| 0.9% | 5.5% | 0.0% | -7.2% | 6.1% | 5.2% | 4.7% | 14.2% | 29.0% | 35.7% | 73.0% | ||
| 5.97 | 6.71 | 3.75 | 0.10 | 10.13 | - | - | - | - | - | - |
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 | 2 | 5 | 6 | 1 | 2 |
| full-time | 2 | 2 | 2 | 1 | 2 |
| part-time | - | 3 | 4 | - | - |
| in full-time equivalents | 2 | 2.7 | 2.6 | 1 | 2 |
| 3.2 | 3.1 | 2.5 | 1.9 | 2.2 | |
| On a permanent contract | 2 | 2 | 2 | - | 1 |
| Joined | 54 | 45 | 32 | - | 17 |
| Left | 57 | 46 | 27 | - | 17 |
Source: social balance sheet in the 2021 to 2025 annual accounts
| Item | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Tangible fixed assets | €4,430 | €40,342 | €199,056 | €140,288 | €13,315 |
| €52,178 | €50,348 | €46,415 | €29,944 | €29,349 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
The operating result for 2025 is 68% lower than in 2024.
Debt's share of the balance-sheet total falls from 75.8% to 73.2%. Equity is higher and debt is lower.
LUNAS has no parent and no holdings in its annual accounts. PARIS, François-Xavier Marie-Jeanne Daniel is the only director. LUNAS shares no director with another company.
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 |
|---|---|---|---|
| Rue Emile-Vandervelde 68 registered office 1400 Nivelles | 09-02-2015 | 2.239.028.333 | |
| Piment & Chocolat Chaussée de Nivelles 26, 5140 Sombreffe 47110 Non-specialised retail sale with food, beverages or tobacco predominating | 01-01-2019 | 2.280.863.740 | Restaurant |
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 92114G0122/00B003 | 251 m² | 1 · 44 m² | 8.4 m · 2 |
| 25782C0401/00L004 | 111 m² | 1 · 69 m² | 15.4 m · 5 |
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