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Complete company report
Generated 08-08-2026
Active BE 0676.769.592General partnership

M & S 44

Groentemarkt 27 ·9160 Lokeren, Belgium· 9 yrs active
Sector: Food & beverage service (56112)
Conclusion Checked

The computed 12-month bankruptcy probability of M & S 44 is 0.6% (low). The company has been active since 2017 and the Belgian State Gazette contains no insolvency or warning signals. No processed annual-account figures are available; this conclusion rests on registry and State Gazette data only.

Based on State Gazette and CBE data.
Key figures
Active 9 yrs
Locations 1
Publications 10
Bankruptcy probability (12 mo) Checked model v1 · free
0.6% Low
0%0,5%1,5%4%10%≥25%
Lower-risk legal form −Higher-failure-rate sector +

Statistical estimate based on public sources, not credit advice nor a finding of fact. How do we compute this?

Risk Assessment rule-based
0 / 100
Low risk
Trust signals 3 signals
More than 3 years active
Founded in 2017, past the statistically most fragile first 3 years.
No legal incidents
No bankruptcy, reorganisation or interim measure in the Belgisch Staatsblad.
Administratively compliant
No FOD Economie strikeouts (UBO, accounts, address, activity).
Administrative Flags 0 events
No administrative flags
Financial overview
No financial data
No annual-account figures are available for this company yet. New companies are added continuously, check back soon, or email us to prioritise this one.
Directors & mandates 8 directors
Historic, not recently confirmed (2)
These mandates remain open in the register but have not been confirmed by a new act in over six years. They do not count as active directors.
  • Tuncel Bayram
    Manager
    State Gazette act 19157870 (04-12-2019)
    Not recently confirmed
    last confirmed in an act from 2019
  • Yuruk Muhammed Emie
    Manager
    State Gazette act 19019111 (06-02-2019)
    Not recently confirmed
    last confirmed in an act from 2019
Former directors (6)
  • Yuruk Muhammed Emre
    Manager
    State Gazette act 19157870 (04-12-2019)
    Former
    - → 28-10-2019
  • Tuncel Cimen
    Manager
    State Gazette act 19140084 (22-10-2019)
    Former
    - → 01-04-2019
  • Zengin Suleyman
    Manager
    State Gazette act 18155114 (22-10-2018)
    Former
    01-10-2018 → 01-02-2019
    3 events
    • 01-02-2019 Resigned· Manager
    • 01-10-2018 Appointed· Manager
    • 01-08-2017 Resigned· Manager
  • Karakaya Murat
    Manager
    State Gazette act 18132784 (31-08-2018)
    Former
    01-07-2018 → 01-10-2018
    2 events
    • 01-10-2018 Resigned· Manager
    • 01-07-2018 Appointed· Manager
  • Zengin Ebru
    Manager
    State Gazette act 17169438 (04-12-2017)
    Former
    16-11-2017 → 01-07-2018
    2 events
    • 01-07-2018 Resigned· Manager
    • 16-11-2017 Appointed· Manager
  • Zengin Ahmet Faruk
    Manager
    State Gazette act 17169438 (04-12-2017)
    Former
    - → 16-11-2017
Full appointment history from the Belgian State Gazette. Permanent representatives are shown for corporate directors.
Legal Structure
NACE primary Food & beverage service(56112)
Legal form General partnership(011)
Incorporation13-06-2017
StatusActive
Postal code9160
Establishment units 1 location
Groentemarkt 27, 9160 Lokeren
Detailhandel in tabaksproducten
since 20242.359.869.250
Physical sites registered in the Crossroads Bank for Enterprises (CBE).
Real-estate footprint Source: CBE × cadastre

Parcels linked to this company through its CBE addresses (seat, establishment units, branches), cross-referenced with the cadastral parcel plan. This shows where the company operates, not a deeds register.

Flanders 1 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
46384E0221/00E000
ProtectedTownscape or village viewStadskern LokerenSource ↗
 Flanders 735 m² 1 · 266 m² 14.9 m · 2 fl.
Methodology
via registered seat: 1
1 of 1 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
1 of these parcels carry protected heritage (source: regional heritage registers, Onroerend Erfgoed / patrimoine.brussels).
Updates 10 events

A single timeline of everything that happened to this company, publications, insolvency and lifecycle events, administrative changes and filed annual accounts.

2026
05-05-2026
State Gazette act Open capture
General meeting · Seat change · First fiscal year · Act object
2019
04-12-2019
State Gazette act Capital & shares
v3.2
22-10-2019
State Gazette act Director changes
v3.2
29-05-2019
State Gazette act Director changes
v3.2
06-02-2019
State Gazette act Director changes
v3.2
2018
22-10-2018
State Gazette act Director changes
v3.2
31-08-2018
State Gazette act Director changes
v3.2
2017
04-12-2017
State Gazette act Director changes
v3.2
31-10-2017
State Gazette act Director changes
v3.2
15-06-2017
State Gazette act Incorporation
oprichting
Belgisch Staatsblad, acts 10 acts
Capital history · 1
04-12-2019
v3.2
Address history · 1
05-05-2026
Seat change: new_address: Groentemarkt 27A, 9160 Lokeren, old_address: Groentemarkt 28, 9160 Lokeren, effective_date: 2026-01-30
All acts · 10 updated 3 months ago
2026
05-05-2026 General meeting · Seat change · First fiscal year · Act object Open-capture extraction
  • Filing: 2026-04-03 · M&S 44
  • Publication: 2026-05-05 · M&S 44
  • General meeting: date: 2026-01-30, type: buitengewone algemene vergadering · M&S 44
  • Seat change: new_address: Groentemarkt 27A, 9160 Lokeren, old_address: Groentemarkt 28, 9160 Lokeren, effective_date: 2026-01-30 · M&S 44
  • First fiscal year: end_date: 2026-12-31, start_date: 2025-10-01 · M&S 44
  • Act object: Adreswijziging & boekjaarverlenging
Summary: General meeting · Seat change · First fiscal year · Act object
Technical details 
{
  "facts": [
    {
      "type": "filing",
      "quote": "NEERLEGGNG TER GRIFFIE VAN DE ONDERNEMINGSRECHTBANK GENT afdeling DENDERMONDE - 3 APR. 2026",
      "value": "2026-04-03",
      "object": null,
      "subject": "e1"
    },
    {
      "type": "publication",
      "quote": "Bijlagen bij het Belgisch Staatsblad - 05/05/2026",
      "value": "2026-05-05",
      "object": null,
      "subject": "e1"
    },
    {
      "type": "general_meeting",
      "quote": "Uit het verslag van de buitengewone algemene vergadering van 30 januari 2026 blijkt dat de volgende beslissing is genomen:",
      "value": {
        "date": "2026-01-30",
        "type": "buitengewone algemene vergadering"
      },
      "object": null,
      "subject": "e1"
    },
    {
      "type": "seat_change",
      "quote": "Het adres van de zetel wordt verplaatst van Groentemarkt 28 te 9160 Lokeren naar Groentemarkt 27A te 9160 Lokeren met ingang vanaf 30 januari 2026.",
      "value": {
        "new_address": "Groentemarkt 27A, 9160 Lokeren",
        "old_address": "Groentemarkt 28, 9160 Lokeren",
        "effective_date": "2026-01-30"
      },
      "object": null,
      "subject": "e1"
    },
    {
      "type": "first_fiscal_year",
      "quote": "Het huidige boekjaar (01/10/2025-30/09/2026) wordt verlengd tot 31/12/2026.",
      "value": {
        "end_date": "2026-12-31",
        "start_date": "2025-10-01"
      },
      "object": null,
      "subject": "e1"
    },
    {
      "type": "act_object",
      "quote": "Onderwerp akte: Adreswijziging \u0026 boekjaarverlenging",
      "value": "Adreswijziging \u0026 boekjaarverlenging",
      "object": null,
      "subject": null
    }
  ],
  "act_meta": {
    "model_id": 40,
    "extractor": "open-capture-27b-v3",
    "ocr_chars": 1225,
    "truncated": false,
    "needs_verify": true
  },
  "entities": [
    {
      "id": "e1",
      "kbo": "0676.769.592",
      "kind": "company",
      "name": "M\u0026S 44",
      "attrs": {
        "seat": "Groentemarkt 27A, 9160 Lokeren",
        "legal_form": "Vennootschap onder firma"
      }
    },
    {
      "id": "e2",
      "kbo": null,
      "kind": "person",
      "name": "Tuncel Bayram",
      "attrs": {
        "role": "zaakvoerder"
      }
    }
  ]
}
2019
04-12-2019 Transaction in capital or shares Capital & shares
Summary: v3.2
Technical details 
{
  "events": [
    {
      "kind": "share_transfer",
      "amount": null,
      "currency": null,
      "after_eur": null,
      "delta_eur": null,
      "before_eur": null,
      "amount_type": "onbekend",
      "effective_date": "2019-10-28",
      "evidence_quote": "Haar aandelen (50%) worden overgedragen naar Tuncel Bayram",
      "contribution_type": null
    },
    {
      "kind": "share_transfer",
      "amount": null,
      "currency": null,
      "after_eur": null,
      "delta_eur": null,
      "before_eur": null,
      "amount_type": "onbekend",
      "effective_date": "2019-10-28",
      "evidence_quote": "Zijn aandelen (50%) worden overgedragen naar Tuncel Bayram",
      "contribution_type": null
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0676.769.592",
    "name_full": "M \u0026 S 44",
    "legal_form": "VOF"
  }
}
22-10-2019 Tuncel Cimen resigns as manager Director changes
  • Tuncel Cimen, Zaakvoerder
Summary: v3.2
Technical details 
{
  "events": [
    {
      "kind": "director_out",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Tuncel Cimen",
        "address": null,
        "birth_date": null
      },
      "effective_date": "2019-04-01",
      "evidence_quote": "Mevrouw Tuncel Cimen (77.01.20-392.50), wonende te Hillarestraat 21 te 9160 Lokeren, neemt ontslag als werkend vennoot en dit vanaf 01/04/2019."
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0676.769.592",
    "name_full": "M \u0026 S 44",
    "legal_form": "VOF"
  }
}
29-05-2019 Change in the board of directors Director changes
Summary: v3.2
Technical details 
{
  "events": [],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0676.769.592",
    "name_full": "M \u0026 S 44",
    "legal_form": "VOF"
  }
}
06-02-2019 1 director appointed, 1 resigning Director changes
  • Yuruk Muhammed Emie, Zaakvoerder
  • Zengin Suleyman, Zaakvoerder
Summary: v3.2
Technical details 
{
  "events": [
    {
      "kind": "director_out",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Zengin Suleyman",
        "address": null,
        "birth_date": null
      },
      "effective_date": "2019-02-01",
      "evidence_quote": "Ontslag als zaakvoerder van de heer Zengin Suleyman, wonende te Olmerlaan 1, 9240 Zele en dit per 1 februari 2019. Hij wordt ontlast var zijn mandaat.",
      "discharge_granted": true
    },
    {
      "kind": "director_in",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Yuruk Muhammed Emie",
        "address": null,
        "birth_date": null
      },
      "effective_date": "2019-02-01",
      "evidence_quote": "Benoem\u00EDng als zaakvoerder van de heer Yuruk Muhammed Emie, wonende te Koutermolenstraat 7 bus 2, 9111 Belsele en dit vanaf 1 februari 2019. Hij aanvaardt zijn mandaat."
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0676.769.592",
    "name_full": "M \u0026 S 44",
    "legal_form": "VOF"
  }
}
2018
22-10-2018 1 director appointed, 1 resigning Director changes
  • Zengin Suleyman, Zaakvoerder
  • Karakaya Murat, Zaakvoerder
Summary: v3.2
Technical details 
{
  "events": [
    {
      "kind": "director_out",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Karakaya Murat",
        "address": null,
        "birth_date": null
      },
      "effective_date": "2018-10-01",
      "evidence_quote": "Ontslag als zaakvoerder van de heer Karakaya Murat, wonende te Roskotstraat 41 - 9240 Zele en dit per 01 oktober 2018. Hij wordt ontlast van zijn mandaat.",
      "discharge_granted": true
    },
    {
      "kind": "director_in",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Zengin Suleyman",
        "address": null,
        "birth_date": null
      },
      "effective_date": "2018-10-01",
      "evidence_quote": "Benoeming als zaakvoerder van de heer Zengin Suleyman, wonende te Olmenlaan 2 - 9240 Zele en dit vanaf 01 oktober 2018. Hij aanvaardt zijn mandaat."
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0676.769.592",
    "name_full": "M \u0026 S 44",
    "legal_form": "VOF"
  }
}
31-08-2018 1 director appointed, 1 resigning Director changes
  • Karakaya Murat, Zaakvoerder
  • Zengin Ebru, Zaakvoerder
Summary: v3.2
Technical details 
{
  "events": [
    {
      "kind": "director_out",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Zengin Ebru",
        "address": null,
        "birth_date": null
      },
      "effective_date": "2018-07-01",
      "evidence_quote": "Ontslag als zaakvoerder van mevrouw Zengin Ebru, wonende te Olmenlaan 1, 9240 Zele en dit per 1 juli 2018. Zij wordt ontlast van haar mandaat.",
      "discharge_granted": true
    },
    {
      "kind": "director_in",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Karakaya Murat",
        "address": null,
        "birth_date": null
      },
      "effective_date": "2018-07-01",
      "evidence_quote": "Benoeming als zaakvoerder van de heer Karakaya Murat, wonende te Roskotstraat 47, 9240 Zele en dit per 1 juli 2018. Hij aanvaardt zijn mandaat."
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0676.769.592",
    "name_full": "M \u0026 S 44",
    "legal_form": "VOF"
  }
}
2017
04-12-2017 1 director appointed, 1 resigning Director changes
  • Zengin Ebru, Zaakvoerder
  • Zengin Ahmet Faruk, Zaakvoerder
Summary: v3.2
Technical details 
{
  "events": [
    {
      "kind": "director_out",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Zengin Ahmet Faruk",
        "address": null,
        "birth_date": null
      },
      "effective_date": "2017-11-16",
      "evidence_quote": "Ontslag als zaakvoerder van de heer Zengin Ahmet Faruk, wonende te Olmenlaan 1- 9240 Zele en dit per 16 november 17. Hij wordt ontlast van zijn mandaat.",
      "discharge_granted": true
    },
    {
      "kind": "director_in",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Zengin Ebru",
        "address": null,
        "birth_date": null
      },
      "effective_date": "2017-11-16",
      "evidence_quote": "Benoeming als zaakvoerder van mevrouw Zengin Ebru, wonende te Olmenlaan 1 - 9240 Zele en dit vanaf 16 november 2017. Zij aanvaardt haar mandaat."
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0676.769.592",
    "name_full": "M \u0026 S 44",
    "legal_form": "VOF"
  }
}
31-10-2017 Zengin Suleyman resigns as manager Director changes
  • Zengin Suleyman, Zaakvoerder
Summary: v3.2
Technical details 
{
  "events": [
    {
      "kind": "director_out",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Zengin Suleyman",
        "address": null,
        "birth_date": null
      },
      "effective_date": "2017-08-01",
      "evidence_quote": "Ontslag als zaakvoerder van de heer Zengin Suleyman, wonende te Olmenlaan 1, 9240 Zele en dit per 1 augustus 2017. Hij wordt ontlast van zijn mandaat.",
      "discharge_granted": true
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0676.769.592",
    "name_full": "M \u0026 S 44",
    "legal_form": "VOF"
  }
}
15-06-2017 Incorporation of a new VOF Incorporation
Summary: oprichting
Technical details 
{
  "kind": "oprichting",
  "seat": "Groentemarkt 28, 9160 Lokeren",
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "founders": [
    {
      "org": null,
      "kind": "natural_person",
      "person": {
        "dob": "1967-01-01",
        "name": "Zengin Ahmet Faruk",
        "niss": null,
        "address": "Olmenlaan 2, 9240 Zele"
      },
      "share_class": "Aandelen",
      "partner_role": null,
      "holder_org_kbo": null,
      "holder_org_name": null,
      "contribution_type": "cash",
      "amount_paid_in_eur": 500.0,
      "holder_person_name": "Zengin Ahmet Faruk",
      "is_subscriber_only": false,
      "n_shares_subscribed": 50,
      "amount_subscribed_eur": 500.0,
      "is_anonymous_silent_partner": false
    },
    {
      "org": null,
      "kind": "natural_person",
      "person": {
        "dob": "1993-10-05",
        "name": "Zengin Suleyman",
        "niss": null,
        "address": "Olmenlaan 2, 9240 Zele"
      },
      "share_class": "Aandelen",
      "partner_role": null,
      "holder_org_kbo": null,
      "holder_org_name": null,
      "contribution_type": "cash",
      "amount_paid_in_eur": 500.0,
      "holder_person_name": "Zengin Suleyman",
      "is_subscriber_only": false,
      "n_shares_subscribed": 50,
      "amount_subscribed_eur": 500.0,
      "is_anonymous_silent_partner": false
    }
  ],
  "capital_eur": 1000.0,
  "subject_company": {
    "kbo": "0676.769.592",
    "name_full": "M \u0026 S 44",
    "legal_form": "VOF"
  },
  "initial_directors": [],
  "incorporation_date": "2017-06-12",
  "post_incorporation_mandates": []
}
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Based on official sources (NBB, CBE, State Gazette). Indicative, not credit advice.
AI due-diligence brief Checked AI

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Company registry (CBE) Crossroads Bank
Activities
Eetgelegenheden met beperkte bediening56102Activiteiten van eetgelegenheden met beperkte bediening, muv mobiele eetgelegenheden56112Detailhandel in tabaksproducten in gespecialiseerde winkels47260Detailhandel in tabaksproducten47260Detailhandel in kranten en kantoorbehoeften in gespecialiseerde winkels47620Detailhandel in kranten en andere tijdschriften47621Loterijen en kansspelen92000Activiteiten van loterijen en kansspelen92000
Primary activity highlighted.
Names & trade names
Legal nameNL M & S 44
Registered office
Groentemarkt 27 bus A
9160 Lokeren, Belgium
Official data from the Crossroads Bank for Enterprises (CBE). Available for every registered company.
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Source: Belgian State Gazette, CBE, NBB · generated via checked.be · indicative