MACBER
ActiveSummary
MACBER has been active since 1990 and the Belgian Official Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €51,732 and a net result of €28,972. Equity remains stable across the filed financial years (±1.9% per year). Its solvency ranks better than 95% of 18,740 sector peers (NACE 56, financial year 2024). The computed 12-month bankruptcy probability is 0.6% (low).
Overview
- Equity
- €51,732
- Profit
- €28,972
Why 59raises riskCapped at 59: a confirmed filing findingSize: total assets €58,676lowers riskLiquidity: current ratio 7.59, cash €39,698Founded in 1990Equity €51,732 (88.2% of total assets)Show the evidence
Checked score
About 6 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
How it is calculated
The band follows from the bankruptcy probability, on a scale where 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): better than 94% on solvency, 97% on liquidity, 93% on profitability and 91% on growth.
The bankruptcy probability was computed on 28-10-2026 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.
Some facts cap the score, however low the probability. Negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late hold it at Fair at most (59); two missing filings, at Weak (44). An ongoing judicial reorganisation or the company's end (bankruptcy, dissolution, liquidation) holds it at Critical at most (24).
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Signals
This company filed its last 6 accounts on average 53 days after the deadline; the sector median (NACE 56) for financial year 2024 is 7 days after the deadline, and 53% of those companies filed late.
Searched, nothing found (1)
- Annual accounts filedfinancial year 2024 · micro…
- Resignation: ÖZTÜRK Burak (director)Shareholding · Share transfer
- Back to profitnet €28,972
Financials · financial year 2024, micro format
2025 annual accounts not yet filed, deadline passed on 31 July 2026 Financial year closed on 31 December 2025; filing due at the latest 7 months after the close (Companies Code art. 3:10). Source: NBB filings, as of 29 October 2026.
2020 to 2024, 5 financial years 2018 to 2024, 7 financial years
The operating result returns to profit in 2024: €29,509 after a loss of €16,917 in 2023, the highest 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.
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).
Peer companies
Historical observationOf the 31,368 companies that looked in July 2024 the way this one looks now, 0.5% went bankrupt within 24 months and 93.5% are still going.
- Micro
- 20 years or older
- solvency 30% or more
- a profit of 5% of the balance sheet or more
A further 0.1% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.6% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,445 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| 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% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74.5% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 31,368 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | - | - | - | €4,132 | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €7,356 | €6,946 | €12,027 | €16,428 | €16,223 | €9,256 | €5,747 | ▼ 37.9% |
| Other operating charges640/8 | - | - | - | €2,194 | €7,323 | €7,005 | €7,940 | ▲ 13.3% |
| Non-recurring operating charges66A | - | - | - | - | €100 | €100 | €1,420 | ▲ 14× |
| Gross operating margin9900 | €24,646 | -€1,633 | €18,019 | €19,497 | €24,704 | -€555 | €44,616 | - |
| Operating profit (loss)9901 | €16,163 | -€10,216 | €4,699 | €875 | €1,058 | -€16,917 | €29,509 | - |
| Financial income75/76B | - | - | - | - | - | €0 | €0 | ▲ 20× |
| Recurring financial income75 | - | - | - | - | - | €0 | €0 | ▲ 20× |
| Financial charges65/66B | - | - | - | €229 | €86 | €144 | €324 | ▲ 126% |
| Recurring financial charges65 | €54 | €58 | €127 | €229 | €86 | €144 | €324 | ▲ 126% |
| Profit (loss) for the period before taxes9903 | €16,109 | -€10,274 | €4,572 | €645 | €971 | -€17,060 | €29,185 | - |
| Income taxes67/77 | €1,464 | - | €52 | €90 | €93 | €93 | €214 | ▲ 129% |
| Profit (loss) for the period9904 | €14,644 | -€10,274 | €4,521 | €555 | €878 | -€17,154 | €28,972 | - |
| Profit (loss) for the period to be appropriated9905 | €14,644 | -€10,274 | €4,521 | €555 | €878 | -€17,154 | €28,972 | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Total assets20/58 | €61,750 | €57,735 | €63,881 | €76,326 | €72,044 | €47,189 | €58,676 | ▲ 24.3% |
| Fixed assets21/28 | €26,366 | €20,377 | €38,397 | €29,052 | €19,353 | €10,097 | €5,958 | ▼ 41.0% |
| Tangible fixed assets22/27 | €25,841 | €19,852 | €37,872 | €28,527 | €18,828 | €9,572 | €5,433 | ▼ 43.2% |
| Plant, machinery and equipment23 | - | - | - | €2,986 | €2,482 | €1,632 | €783 | ▼ 52.0% |
| Furniture and vehicles24 | - | - | - | €19,216 | €12,048 | €5,668 | €4,407 | ▼ 22.3% |
| Other tangible fixed assets26 | - | - | - | €6,326 | €4,298 | €2,271 | €243 | ▼ 89.3% |
| Financial fixed assets28 | €525 | €525 | €525 | €525 | €525 | €525 | €525 | = |
| Current assets29/58 | €35,384 | €37,358 | €25,484 | €47,273 | €52,691 | €37,093 | €52,718 | ▲ 42.1% |
| Stocks and contracts in progress3 | €2,356 | €393 | €301 | €352 | €739 | €739 | €1,390 | ▲ 88.2% |
| Stocks30/36 | - | - | - | €352 | €739 | €739 | €1,390 | ▲ 88.2% |
| Amounts receivable within one year40/41 | €2,122 | €9,199 | €5,358 | €6,595 | €2,808 | €1,085 | €9,638 | ▲ 788% |
| Trade receivables40 | - | - | - | €3,771 | - | €1,085 | €9,638 | ▲ 788% |
| Other amounts receivable41 | - | - | - | €2,824 | €2,808 | - | - | - |
| Cash at bank and in hand54/58 | €30,907 | €27,766 | €18,853 | €39,395 | €46,335 | €33,038 | €39,698 | ▲ 20.2% |
| Deferred charges and accrued income490/1 | - | - | - | €930 | €2,809 | €2,231 | €1,991 | ▼ 10.7% |
| Equity and liabilities | ||||||||
| Total equity and liabilities10/49 | €61,750 | €57,735 | €63,881 | €76,326 | €72,044 | €47,189 | €58,676 | ▲ 24.3% |
| Equity10/15 | €58,878 | €48,603 | €53,124 | €53,680 | €54,558 | €22,760 | €51,732 | ▲ 127% |
| Contributions10/11 | €18,592 | €18,592 | - | €18,592 | €18,592 | €20,451 | €20,451 | = |
| Reserves13 | €16,504 | €16,504 | €16,504 | €16,504 | €16,504 | - | - | - |
| Non-distributable reserves130/1 | - | - | - | €1,859 | €1,859 | - | - | - |
| Reserves not available under the articles1311 | - | - | - | €1,859 | €1,859 | - | - | - |
| Distributable reserves133 | - | - | - | €14,644 | €14,644 | - | - | - |
| Profit (loss) carried forward14 | €23,782 | €13,508 | €18,028 | €18,584 | €19,462 | €2,309 | €31,280 | ▲ 14× |
| Amounts payable17/49 | €2,873 | €9,131 | €10,757 | €22,646 | €17,486 | €24,429 | €6,944 | ▼ 71.6% |
| Amounts payable within one year42/48 | €2,873 | €9,131 | €10,757 | €22,646 | €17,486 | €24,429 | €6,944 | ▼ 71.6% |
| Trade debts44 | €667 | €395 | €2,533 | €2,669 | €2,305 | €427 | €1,895 | ▲ 344% |
| Suppliers440/4 | - | - | - | €2,669 | €2,305 | €427 | €1,895 | ▲ 344% |
| Taxes, remuneration and social security45 | - | - | - | €1,048 | €3,914 | €2,280 | €3,692 | ▲ 61.9% |
| Taxes450/3 | - | - | - | €1,048 | €1,445 | €2,280 | €3,692 | ▲ 61.9% |
| Remuneration and social security454/9 | - | - | - | - | €2,469 | - | - | - |
| Other amounts payable47/48 | - | - | - | €18,930 | €11,268 | €21,722 | €1,358 | ▼ 93.7% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €14,644 | -€10,274 | €4,521 | €555 | €878 | -€17,154 | €28,972 | - |
| + Depreciation and write-downs630 | €7,356 | €6,946 | €12,027 | €16,428 | €16,223 | €9,256 | €5,747 | ▼ 37.9% |
| Operating cash flow (approximation) | €22,000 | -€3,328 | €16,547 | €16,983 | €17,101 | -€7,897 | €34,718 | - |
| Investment in fixed assets (approximation) | - | -€958 | -€30,047 | -€7,083 | -€6,523 | €0 | -€1,608 | - |
| Change in cash | - | -€3,141 | -€8,912 | €20,542 | €6,940 | -€13,297 | €6,660 | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Latest 10 of 35 filings with the National Bank
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-12-2024 | micro format | 13-10-2025 | 2025-00544925 |
| 31-12-2023 | micro format | 05-10-2024 | 2024-00506342 |
| 31-12-2022 | micro format | 31-10-2023 | 2023-00504550 |
| 31-12-2021 | micro format | 30-09-2022 | 2022-20455433 |
| 31-12-2020 | micro format | 07-10-2021 | 2021-71500529 |
| 31-12-2019 | micro format | 19-06-2020 | 2020-18700523 |
| 31-12-2018 | micro format | 08-07-2019 | 2019-31700386 |
| 31-12-2017 | micro format | 20-06-2018 | 2018-21200012 |
| 31-12-2016 | micro format | 23-06-2017 | 2017-20800524 |
| 31-12-2015 | full format | 01-08-2016 | 2016-39400141 |
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.
Directors
Mandate history
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| ÖZTÜRK Burak |
|
| OZUYANIK Enis |
|
Owners and capital
Capital and shareholders
- DERTSIZ Osman 636 shares
- VERHEYEN Laétitia 76 shares
- DOYEN Maryline 38 shares
- ÖZTÜRK Burak to DERTSIZ Osman 299 shares
The Belgian Official Gazette names shareholders only when an act mentions them; the share register itself is not published.
- 15-02-2024 Converted to unavailable equity · €20,451
Group and network
Connections & network
No directors read yet: 2 of 5 Gazette acts processed.
History
Acts, filings and financial milestones
17-01
Gazette deed
Resignation: ÖZTÜRK Burak (director)Shareholding · Share transfer6 facts ▸
- General meeting, 31-12-2024
- Shareholding, 31-12-2024, 636
- Shareholding, 31-12-2024, 76
- Shareholding, 31-12-2024, 38
- Director resignation, ÖZTÜRK Burak (director)
- Share transfer, ÖZTÜRK Burak → DERTSIZ Osman
15-02
Gazette deed
Resignation: OZUYANIK Enis (director)Amendment of the articles · Legal-form conversion · Capital conversion13 facts ▸
- General meeting, 26-12-2023
- Amendment of the articles (2 times)
- Legal-form conversion, “société à responsabilité limitée” (deed in French)
- Capital conversion, “compte de capitaux propres statutairement indisponible” (deed in French)
- Reserve release, “compte de capitaux propres statutairement indisponible créé en application article 39,§2,deuxième alinéa, suppression” (deed in French)
- Other provision, “versements futurs part non encore libérée capital souscrit dans le passé, extension suppression aux versements futurs” (deed in French)
- Capital
- Director resignation, OZUYANIK Enis (director)
- Director discharge, OZUYANIK Enis
- Board composition, DERTSIZ Osman (director)
- Board composition, OZTURK Burak (director)
- Board rule, 2
- +1 further fact in this act
Show earlier events
About the unread acts
Of the 5 Belgian Official Gazette deeds we know for this company, 2 have been read. The other 3 have not been read yet: what they contain is neither established nor disproved here.
Register details
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 28 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.
Recognitions · licences · registrations
Food safety, FASFC
1 siteEnvironmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.
Sites & property
1 establishment unit
1 parcel
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 21372D0187/00Y003 | Brussels | 133 m² | 1 · 133 m² | 17.5 m · 4 |
How the parcels are linked
Articles of association
What the company does
- PurposeThe activities the company may carry out under its articles.
- “L'exploitation d'une activité centrée sur l'utilisation,l'instruction,et tout développement lié au secteur aéronautique;cette liste étant…” (deed in French)
3 activities (deed in French)
- L'exploitation d'une activité centrée sur l'utilisation,l'instruction,et tout développement lié au secteur aéronautique;cette liste étant énonciative et non pas limitative.
- L'organisation d'activités liées à l'objet principal tels que meetings et camps d'entraînements,cette liste étant énonciative et non pas limitative.
- Réaliser l'entretien,la maintenance,l'assemblage,la construction,le commerce,l'import-export,d'aéronefs montés ou en kits,de tout matériel aéronautique et avionique,cette liste n'étant qu'énonciative et non restrictive ni limitative.
- DurationHow long the company exists; usually unlimited, so until it is dissolved.
- Unlimited
- Name clauseThe name the company operates under according to its articles.
- Macber
- Registered office clauseThe region of the registered office; it decides among other things the language of official documents.
- One provision in the deed
Who represents it, and how
- Who signsWho may bind the company towards others, for example by signing a contract.
- “Article 12. Pouvoirs de l’organe d’administration S’il n’y a qu’un seul administrateur, la totalité des pouvoirs d’administration lui est…”
- Board ruleHow the board is made up, meets and takes decisions.
- “Organe d'administration, 1” (deed in French)“Frais de représentation,voyages et déplacements en sus, frais généraux” (deed in French)
Capital, shares and profit
- Kind of sharesWhich classes of shares exist and what rights each class carries.
- “Nominatives, titulaires peuvent prendre connaissance registre relatif à leurs titres” (deed in French)
- Transfer restrictionWhether shareholders may sell their shares freely or need approval first.
- “Cessions entre vifs à titre onéreux ou gratuit,volontaires ou forcées,exclusion et retrait,usufruit,nue-propriété ou pleine…” (deed in French)
Meetings and financial year
- Annual meetingWhen the shareholders meet each year, among other things to approve the annual accounts.
- Third Tuesday of June at 10:00
Oversight and winding up
- Dissolution ruleWhen and by whom the company can be dissolved.
- “Décision assemblée générale formes modifications statuts” (deed in French)
- Liquidation ruleHow assets are shared after dissolution: creditors first, then shareholders.
- “Désigner liquidateurs déterminer pouvoirs émoluments, administrateurs en fonction si aucun autre désigné” (deed in French)