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Macaron

Active Limited partnershipfounded 2023active for 3 yearsMolenstraat 191, 2840 RumstKBO/BCE: BE 1000.119.191

Overview

Lifetime

3 annual accounts with figures on one time axis
peak €277,606 (2025)
€277,606▲ 14.1%
peak €201,054 (2025)
€201,054▲ 17.7%
peak €523,411 (2025)
€523,411▲ 62.4%
€139,595▲ 40.8%
Board1 name since 2023
Documentsfilings and deeds
10-07-202621 days before the deadline
2025micro format
Gross margin from €243,341 to €277,606Equity from €322,357 to €523,411Debts from €99,125 to €139,595Cash from €284,400 to €399,372

Key points

from the 2025 annual accounts

Equity

€523,411 ▲ 62.4%
€322,0002024€523,0002025

Equity rose in 2025 from €322,357 to €523,411.

Turnover

≈ €400,000 estimated

The micro format states no turnover.

Position in the sector

€201,054

Higher net result than 95% of companies in head offices and management consultancy. Sector median €27,138 · 39,380 companies.

Checked score

98
Excellent
Financially stronger than 85% of micro companies in head offices and management consultancy (NACE 70)
Probability in this band: under 0.55%
Bankruptcy probability within 12 months
< 0.1% Very low
0%0.5%1.5%4%10%≥ 25%

The dashed line is the sector median: 0.1% across 48,570 companies (NACE 70, micro).

Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).

Last 24 months 12-2024: < 0.1% 01-2025: < 0.1%● unchanged vs 12-2024 02-2025: < 0.1%● unchanged vs 01-2025 03-2025: < 0.1%● unchanged vs 02-2025 04-2025: < 0.1%● unchanged vs 03-2025 05-2025: < 0.1%● unchanged vs 04-2025 06-2025: < 0.1%● unchanged vs 05-2025 07-2025: < 0.1%● unchanged vs 06-2025highest value 08-2025: < 0.1%● unchanged vs 07-2025 09-2025: < 0.1%● unchanged vs 08-2025 10-2025: < 0.1%● unchanged vs 09-2025 11-2025: < 0.1%● unchanged vs 10-2025 12-2025: < 0.1%● unchanged vs 11-2025 01-2026: < 0.1%● unchanged vs 12-2025lowest value 02-2026: < 0.1%● unchanged vs 01-2026 03-2026: < 0.1%● unchanged vs 02-2026 04-2026: < 0.1%● unchanged vs 03-2026 05-2026: < 0.1%● unchanged vs 04-2026 06-2026: < 0.1%● unchanged vs 05-2026 07-2026: < 0.1%● unchanged vs 06-2026 08-2026: < 0.1%● unchanged vs 07-2026 09-2026: < 0.1%● unchanged vs 08-2026 10-2026: < 0.1%● unchanged vs 09-2026 11-2026: < 0.1%● unchanged vs 10-2026

Financial strength
Strong

100=equity 78.9% of total assets
93+1short-term debt 21.1% · cash 60.2%
100=return on assets 30.3%

Score breakdown

lowers risk
Sector: Activities of head offices; management consultancy activities (NACE 70)
Liquidity: current ratio 4.69, cash €399,372
Size: total assets €663,006
Legal form: limited partnership
Calculation

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 70, micro). It does better than 86% of them on solvency, 87% on liquidity, 84% on profitability and 83% on growth.

The bankruptcy probability was computed on 09-11-2026 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 very low class on 30-06-2025, 0.1% 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).

Comparable companies, two years later

In July 2024, 3,127 companies had the same profile as Macaron has now. Each dot stands for 8 companies, two years later.

97.2%
were still trading
1.9%
stopped another way
0.8%
went bankrupt
  • Small
  • 2 to 5 years old
  • solvency 30% or more
  • a profit of 5% of the balance sheet or more

That fits the bankruptcy probability of Macaron itself: < 0.1% within 12 months.

Test of the method

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.

The companies in ten equal groups, from the lowest to the highest expected share
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 3,127 companies, not a prediction for Macaron. 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.

Credit verdict

Credit of up to €50,000 on 30-day terms is acceptable

Liquidity is ample, with a current ratio of 4.69 (4.06 in 2024), above the usual 1.5. Short-term debt is 21.1% and cash 60.2% of total assets. 21.1% of the assets are financed with debt and provisions.

Credit check for an amount and term of your choice

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.

Signals

5 signals, none raises the risk
Five signals.
lowers riskneutral
lowers risk · Sector: Activities of head offices; management consultancy activities (NACE 70)
KBO
lowers risk · Liquidity: current ratio 4.69, cash €399,372
NBB · annual accounts
lowers risk · Size: total assets €663,006
Companies of this size fail less often. How much that weighs depends on the rest of the company's profile.
NBB · annual accounts
lowers risk · Legal form: limited partnership
KBO
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 10-07-2026, 21 days ahead of the deadline.
NBB · 3 filings
Deviation from the deadline
2025
21 days early
2024
23 days early
2023
43 days early
← before the deadline after the deadline →
tick = median of all Belgian filingsring = median in the sector

The company filed its last 3 accounts on average 29 days before the deadline. In the sector (NACE 70), the median for financial year 2024 was 9 days before the deadline, and 32% of those companies filed late.

Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. The company usually files around 8 July (3 of the last 3 accounts filed within 30 days either side of that date).
Companies Code · seven months
Where today falls in the filing period
09-11-2026 today31-12-2026 year end31-07-2027 deadline
neutral · No strike-offs in the KBO publications
That holds for every publication since incorporation in 2023.
KBO publications

Board and ownership

  • Priem Antonius Johannes general partnerdeed of 25-09-2023
  • Wijngaards Nicolaas Leonardus limited partnerdeed of 25-09-2023
Board & ownership

Recent changes

Registered in the Peppol Directory Reachable for e-invoices through 0208:1000119191
Incorporation Founding capital of €1,000, 1,000 shares · Founders: Priem Antonius Johannes and Wijngaards Nicolaas Leonardus · Appointment: Priem Antonius Johannes (manager) · published on 25-09-2023 · Gazette deed
First establishment Molenstraat 191, Rumst
All 9 events

Comparable companies

same main activity, similar in size and age
Company
Macaron Rumst €663,006 €277,606 78.9% -
SVIDCONS Lier €624,911 €302,598 78.8% -
GilliPilli Schilde €575,428 €287,290 80.9% -
BELFRACO Antwerp €554,647 €260,973 73.9% -
Marine Project Bureau Schilde €784,391 €266,795 36.9% -
Ktconsulting Westerlo €577,690 €243,415 72.3% -
Co-ëfficiënt Antwerp €536,676 €293,796 21.0% -

These companies have the same main activity as Macaron: business and other management consultancy (NACE 70200). They are comparable in size and age: total assets between €537,000 and €784,000, founded between 2023 and 2024.

Official details

Source: KBO
Status
Active since 21-09-2023Normal situation
Activity
Business and other management consultancyNACE 70200and 3 others
Establishment unit
2.350.075.3192840 Rumst, since 21-09-2023
Financial year end
31 December
Peppol
Reachable since 03-10-2025
Company details

Annual accounts 2025

€277,606▲ 14.1%
€201,054▲ 17.7%
€523,411▲ 62.4%
€663,006▲ 57.3%
Filing
Filed on 10-07-2026, 21 days before the end of the filing period
Financials

Insights on Macaron

Macaron files the micro format. That format states no turnover. The gross margin rose from €199,278 in 2023 to €277,606 in 2025.

Sources: KBO register, filings at the National Bank, Belgian Official Gazette.

Financials

Annual accounts 2025

micro format, filed on 10-07-2026, 21 days before the deadline
€277,606
▲ 14.1%
€261,916
▲ 15.6%
€201,054
▲ 17.7%
€514,621
▲ 69.9%
78.9%
▲ 2.5 percentage points
4.69
▲ 0.63

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 ≈ €400,000. Estimated: probably between €330,000 and €700,000.

Balance sheet

balance sheet total €663,006 on 31-12-2025
What the company ownsHow it is paid for

in euro

in euro

Position in the sector

78.9%

Higher than 76% of 39,364 companies in 2025.

4.69

Higher than 77% of 38,048 companies in 2025.

30.3%

Higher than 71% of 38,520 companies in 2025.

Macaron Middle half of the sector 80% of the sector Micro accounts in head offices and management consultancy (NACE 70)

Net result: top quarter · Equity: top quarter · Balance sheet total: top quarter · Working capital: top quarter

Filed annual accounts

as filed with the National Bank, click a year to choose it
Line Trend202520242023
Balance sheet: assets
20/58 663,006421,482244,840
21/28 8,79119,50929,692
22/27 8,79119,50929,692
23 3,6681,3432,045
24 -13,04327,647
26 5,1235,123-
29/58 654,216401,974215,148
29 4,62410,525-
291 4,62410,525-
40/41 245,436102,91581,652
40 82,21176,23481,652
41 163,22526,681-
54/58 399,372284,400129,420
490/1 4,7844,1334,076
Balance sheet: equity and liabilities
10/49 663,006421,482244,840
10/15 523,411322,357151,512
10/11 1,0001,0001,000
14 522,411321,357150,512
17/49 139,59599,12593,328
42/48 139,59599,12593,328
44 57,916-1,000
440/4 57,916-1,000
45 81,67999,12592,328
450/3 81,67999,12592,328
Income statement
9900 277,606243,341199,278
630 13,91915,3061,622
640/8 1,7711,5182,067
9901 261,916226,517195,588
75/76B 5,732645-
75 5,732645-
65/66B 22823112
65 22823112
9903 267,420226,931195,577
67/77 66,36656,08645,065
9904 201,054170,845150,512
9905 201,054170,845150,512
Appropriation of the result
9906 522,411321,357150,512
14P 321,357150,512-
Document PDFPDFPDF

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 10-07-2026.

Download as CSV

Filings

each dot is a set of accounts, on the day it reached the National Bank
Financial year Type Filed Reference Document
31-12-2025 micro format 10-07-2026 2026-00277396 PDF
31-12-2024 micro format 08-07-2025 2025-00241944 PDF
31-12-2023 micro format 18-06-2024 2024-00137119 PDF

Key figures and ratios

per financial year, computed from the annual accounts
Line Trend202520242023
275,836241,823197,210
214,973186,151152,134
3,2015,12331,314
114,972154,980-
514,621302,848121,820
78.9%76.5%61.9%
4.694.062.31
0.270.310.62
38.4%53.0%99.3%
30.3%40.5%61.5%
over 100over 100over 100

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.

Investments

fixed assets acquired
Item202520242023
Tangible fixed assets€3,201€5,123€31,314
€13,919€15,306€1,622

Source: notes to the 2023 to 2025 annual accounts (statement of fixed assets)

Insights on Macaron

The operating result for 2025 is 16% higher than in 2024 and the highest since 2023. It is the second rise in a row.

Debt's share of the balance-sheet total falls from 23.5% to 21.1%. Equity and debt are higher.

Board & ownership

Board

1 director, since incorporation
Manager
appointed by deed of 25-09-2023 term for the life of the company
listed in the 2025 annual accounts, filed on 10-07-2026

Office holders in the KBO →

Mandates through the years

1 name, the dashed line is today
Board
Mandates as a list
  • Priem Antonius Johannes
    • Manager, appointed by deed of 25-09-2023, still in office

See the board, name and registered office on a given date →

Control

Founders
Priem Antonius Johannes, Wijngaards Nicolaas Leonardus
This company
Macaron
Equity €523,411
Profit €201,054 in 2025

Capital

Capital
€1,000
Shares
1,000
Contribution per share
€1
Equity per share
€523 in 2025
Source
deed of 25-09-2023

Articles of association

deed of 25-09-2023 (in Dutch)
DurationMost companies exist for an unlimited period, until they are dissolved.
Unlimited
Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
“ARTIKEL 13 - Jaarvergadering - Buitengewone algemene vergaderingen De jaarvergadering zal gehouden worden op de vijftiende van de maand juni…”

Shareholders

At incorporation deed of 25-09-2023 ↗
  • Priem Antonius Johannes gecommanditeerde vennoot · 999 shares (99.9%) · €999
  • Wijngaards Nicolaas Leonardus commanditaire vennoot · 1 share (0.1%) · €1

Network & group

No group

Macaron has no parent and no holdings in its annual accounts. Priem Antonius Johannes is the only director. Macaron shares no director with another company.

Timeline

Timeline

9 events since 2023

Deadline for the 2026 accounts: 31-07-2027

2026
Annual accounts 2025 filed NBBmicro format · 21 days before the deadline
2025
Highest result from 2023 to 2025 net €201,054 ▲17.7% The operating result of €261,916 and the net result of €201,054 are both a record.
Equity above €500,000 equity €523,411 ▲62.4% With a profit in every financial year since 2023, equity grows to €523,411.
Registered in the Peppol Directory Reachable for e-invoices through 0208:1000119191
Annual accounts 2024 filed PDFmicro format · 23 days before the deadline
2024
Equity above €200,000 equity €322,357 ▲113% With a profit in every financial year since 2023, equity grows to €322,357.
Annual accounts 2023 filed PDFmicro format · 43 days before the deadline
2023
IncorporationFounding capital of €1,000, 1,000 shares · Founders: Priem Antonius Johannes and Wijngaards Nicolaas Leonardus · Appointment: Priem Antonius Johannes (manager) · published on 25-09-20237 points ▸

Open the deed in the Belgian Official Gazette

First establishment Molenstraat 191, Rumst

Financial milestones sit on the financial year-end date, not the filing date.

Sources: Publications in the Belgian Official GazetteFilings with the National Bank

History

Macaron was incorporated on 21 September 2023 as a limited partnership by two natural persons, with a starting capital of €1,000.12 Priem Antonius Johannes is manager of the company, appointed by deed of 25-09-2023.2 Total assets rose from €244,840 in 2023 to €663,006 in 2025.3

  1. 1KBO register
  2. 2Belgian Official Gazette, 25-09-2023
  3. 3National Bank, annual accounts 2023 and 2025

Company details

Identity

Enterprise number
1000.119.191
VAT number
BE 1000.119.191
Peppol ID
0208:1000119191
Other Peppol ID
9925:BE1000119191
Legal form
Limited partnership
Status
Active, normal situation
Founded
21-09-2023
Financial year
ends on 31 December
Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
“ARTIKEL 13 - Jaarvergadering - Buitengewone algemene vergaderingen De jaarvergadering zal gehouden worden op de vijftiende van de maand juni…”
deed of 25-09-2023 (in Dutch)
Peppol
Reachable since 03-10-2025Follow this company and you will hear the next morning if it leaves the Peppol register.
Name
Macaron in Dutch
Entity type
Legal entity
DurationMost companies exist for an unlimited period, until they are dissolved.
Unlimited
deed of 25-09-2023 (in Dutch)
Registered office clauseThe articles name the region of the registered office. The language of official documents depends on that region, among other things.
“Vlaams Gewest”
deed of 25-09-2023 (in Dutch)

Activities

NACEBEL 2025
Codes under NACEBEL 2008
70220 Business consulting main activity
64200 Holdings
70100 Activities of head offices
82990 Other business support services
PurposeThe purpose describes the activities the company may carry out under its articles.
“Het verlenen van management adviezen in de meest ruime zin; Het oprichten en verwerven van, het deelnemen in, het samenwerken met, het…”
9 activities
  1. Het verlenen van management adviezen in de meest ruime zin
  2. Het oprichten en verwerven van, het deelnemen in, het samenwerken met, het besturen van, alsmede het (doen) financieren van andere ondernemingen, met welke rechtsvorm dan ook
  3. Alle mogelijke advies- en/of dienstenfuncties
  4. Alle mogelijke activiteiten die verband houden met het verlenen van consultancy, opleiding, technische expertise en bijstand
  5. Het geven van advies en verstrekken van diensten met betrekking tot de organisatie en het beheer van bedrijven en ondernemingen, de vertegenwoordiging en het optreden als commercieel tussenpersoon
  6. Het verlenen van bijstand, advies en leiding aan bedrijven, privé-personen en instellingen, voornamelijk doch niet uitsluitend op het vlak van management, marketing, productie en ontwikkeling, processing en het besturen van vennootschappen, dit alles in de meest ruime betekenis
  7. Het aanleggen, het oordeelkundig uitbouwen, het beheren en verhandelen van een onroerend vermogen; alle verrichtingen, studies en operaties met betrekking tot onroerende goederen en onroerende zakelijke rechten, zoals de aan- en verkoop, de bouw, de verbouwing, de aanpassing, de binnenhuisinrichting en decoratie, de huur en verhuur, de ruil, de verkaveling en, in het algemeen, alle verrichtingen die rechtstreeks of onrechtstreeks betrekking hebben op het beheer of op het productief maken, van onroerende goederen of onroerende zakelijke rechten. Dit alles uitsluitend voor eigen rekening
  8. Het aanleggen, het oordeelkundig uitbouwen en beheren van een roerend vermogen; alle verrichtingen met betrekking tot roerende goederen en rechten, van welke aard ook, zoals de aan- en verkoop, de huur en verhuur, de ruil in het bijzonder het beheer en de valorisatie van alle verhandelbare waardepapieren, aandelen, obligaties, staatsfondsen
  9. Het verwerven en aanhouden van participaties, in eender welke vorm, in alle bestaande of op te richten, industriële, commerciële, financiële, landbouw- of immobiliënvennootschappen of -ondernemingen; het stimuleren, de planning en coördinatie van de ontwikkeling van de vennootschappen en ondernemingen, waarin ze een participatie aanhoudt; het deelnemen aan hun beheer, bestuur, vereffening en toezicht alsmede het verlenen van technische, administratieve en financiële bijstand aan deze vennootschappen en ondernemingen
deed of 25-09-2023 (in Dutch)

Registered office and establishments

1 establishment
Establishment Since Unit number
Molenstraat 191 registered office 2840 Rumst 21-09-2023 2.350.075.319

Buildings and parcels at the address

Ground area
1,463 m²
Buildings
256 m²
Volume, LiDAR
1,366 m³
Tallest building
9.7 m
Buildings to scale, each on its own parcel
256 m², 9.7 m 256 m², 9.7 m

Location

registered office establishment The establishment unit on the map

Parcels

Cadastral parcelArea Buildings Height / floors
11036D0191/00C0001,463 m² 1 · 256 m² 9.7 m · 2