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N P & K

Active
Private limited company (pre-2019)founded 200916 yrs activeOtegemse steenweg 92, 8540 Deerlijk, BelgiumKBO/BCE: BE 0819.082.945
Summary

The computed 12-month bankruptcy probability of N P & K is 3.0% (moderate). The 2025 annual accounts show negative equity (€-28k) and a net result of €-7k. Equity is shrinking by ~121.7% per year across the filed fiscal years. Its solvency ranks better than 7% of 13417 sector peers (fiscal year 2025). The company has been active since 2009 and the Belgian State Gazette contains no insolvency or warning signals.

Checked score

Score 2025
Axes · tick = 2024
Profitability0=
Solvency0=
Growth32=
Track record100
Bankruptcy probability, 12 months
3.0% Moderate
0%0.5%1.5%4%10%≥ 25%
No credit on open account
Liquidity short (current ratio 0.01 against 0.03 in 2024; short-term debt: 198.4% and cash: 2.2% of total assets), and equity is negative.
Credit check for your own amount and term

Signals

Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 56
Relative position
BE, all sectors
reference
Food and beverage service activities (NACE 56)
about 206% more bankruptcies
← fewer bankruptcies more bankruptcies →
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2025
Solvency, return and age of the figures
Solvency
-205.2%
Return on assets
-51.7%
Age of the figures
15 mo
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation date
Age against the risk zone
highest failure risk from 2 to 8 years 16 years 0 20 y
raises risk · Negative equity
The 2025 annual accounts show negative equity and a net loss.
NBB · annual accounts 2025
Equity per financial year
19202122232425
2019 to 2025 · latest year €-28k
neutral · Latest accounts filed on time
The financial year that closed on 30-06-2025 was due by 31-01-2026 and was filed on 30-01-2026, 1 day ahead of the deadline.
NBB · 10 filings
Deviation from the deadline
2025
1 d early
2024
27 d late
2023
8 d late
2022
on the day
2021
31 d late
2020
2 d early
2019
18 d late
← before the deadline after the deadline →
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 30-06-2026 and is due by 31-01-2027. Nothing is late today.
Companies Code · seven months
Position in the running window
30-06-2026 close25-09-2026 today31-01-2027 deadline
neutral · No strike-offs in the KBO publications
We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
KBO publications · our coverage

Financials · fiscal year 2025, micro schema

Equity
€-28k▼ 33.7%
2024 · €-21k
2019: €-3k 2020: €5k▲ +263% vs 2019highest in 7 years 2021: €1k▼ -76.0% vs 2020 2022: €-4k▼ -379% vs 2021 2023: €-13k▼ -273% vs 2022 2024: €-21k▼ -54.6% vs 2023 2025: €-28k▼ -33.7% vs 2024lowest in 7 years
2019 → 2025
Total assets
€13k▼ 20.5%
2024 · €17k
2019: €40k 2020: €41k▲ +3.7% vs 2019highest in 7 years 2021: €34k▼ -18.3% vs 2020 2022: €25k▼ -24.3% vs 2021 2023: €22k▼ -13.4% vs 2022 2024: €17k▼ -22.7% vs 2023 2025: €13k▼ -20.5% vs 2024lowest in 7 years
2019 → 2025
Net result
€-7k▲ 4.6%
2024 · €-7k
2019: €6k 2020: €9k▲ +39.7% vs 2019highest in 7 years 2021: €-4k▼ -147% vs 2020 2022: €-5k▼ -20.0% vs 2021 2023: €-10k▼ -101% vs 2022lowest in 7 years 2024: €-7k▲ +25.4% vs 2023 2025: €-7k▲ +4.6% vs 2024
2019 → 2025
Working capital
€-26k▼ 36.3%
2024 · €-19k
2019: €-5k 2020: €5k▲ +198% vs 2019highest in 7 years 2021: €1k▼ -70.9% vs 2020 2022: €-3k▼ -317% vs 2021 2023: €-12k▼ -332% vs 2022 2024: €-19k▼ -57.9% vs 2023 2025: €-26k▼ -36.3% vs 2024lowest in 7 years
2019 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise ▼ fall
Line20212022202320242025Trend
Equity€1k-€-4k€-13k▼ 273%€-21k▼ 54.6%€-28k▼ 33.7% 2021: €1khighest in 5 years 2022: €-4k▼ -379% vs 2021 2023: €-13k▼ -273% vs 2022 2024: €-21k▼ -54.6% vs 2023 2025: €-28k▼ -33.7% vs 2024lowest in 5 years
Operating result€-2k-€675€-8k€-6k▲ 28.3%€-6k▲ 2.3% 2021: €-2k 2022: €675▲ +136% vs 2021highest in 5 years 2023: €-8k▼ -1295% vs 2022lowest in 5 years 2024: €-6k▲ +28.3% vs 2023 2025: €-6k▲ +2.3% vs 2024
Net result€-4k-€-5k▼ 20.0%€-10k▼ 101%€-7k▲ 25.4%€-7k▲ 4.6% 2021: €-4khighest in 5 years 2022: €-5k▼ -20.0% vs 2021 2023: €-10k▼ -101% vs 2022lowest in 5 years 2024: €-7k▲ +25.4% vs 2023 2025: €-7k▲ +4.6% vs 2024
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
€-10k€-5k€0Operating result 2021: €-2k€-2kNet result 2021: €-4k€-4kOperating result 2022: €675€675Net result 2022: €-5k€-5kOperating result 2023: €-8k€-8kNet result 2023: €-10k€-10kOperating result 2024: €-6k€-6kNet result 2024: €-7k€-7kOperating result 2025: €-6k€-6kNet result 2025: €-7k€-7k20212022202320242025€-10k€-7.5k€-5k€-2.5k€0Operating result 2023: €-8k€-8.1kNet result 2023: €-10k€-9.8kOperating result 2024: €-6k€-5.8kNet result 2024: €-7k€-7.3kOperating result 2025: €-6k€-5.6kNet result 2025: €-7k€-7k202320242025
The operating result stays negative: a loss of €6k in 2025 against €6k in 2024; the loss shrinks.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €13k
Fixed assets €13k ▼ 19.2%
Current assets €296 ▼ 52.8%
Key figures and ratios
2025 value · change against 2024
EBITDA
€-3k▲
2024 · €-3k
Cash flow
€-4k▲
2024 · €-4k
Solvency
-205.2%▼
2024 · -122.1%
Current ratio
0.01▼
2024 · 0.03
Debt to equity
-1.49▲
2024 · -1.82
ROA
-51.7%▼
2024 · -43.1%
Interest coverage
-1.88▼
2024 · -1.66
Debt
€41k▲
2024 · €38k
Debt ≤ 1 year
€27k▲
2024 · €20k
Debt > 1 year
€14k▼
2024 · €18k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 31 lines
Balance sheet Code20242025
Assets
Total assets20/58€17k€13k▼
Fixed assets21/28€16k€13k▼
Tangible fixed assets22/27€16k€13k▼
Land and buildings22€16k€13k▼
Current assets29/58€626€296▼
Cash at bank and in hand54/58€626€296▼
Equity and liabilities
Total equity and liabilities10/49€17k€13k▼
Equity10/15€-21k€-28k▼
Contributions10/11€6k€6k=
Profit (loss) carried forward14€-27k€-34k▼
Amounts payable17/49€38k€41k▲
Amounts payable after more than one year17€18k€14k▼
Financial debts170/4€18k€14k▼
Amounts payable within one year42/48€20k€27k▲
Current portion of amounts payable after more than one year42€3k€3k▲
Financial debts43-€83
Credit institutions430/8-€83
Trade debts44€45€165▲
Suppliers440/4€45€165▲
Other amounts payable47/48€17k€23k▲
Income statement Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€3k€3k▼
Other operating charges640/8€907€621▼
Gross operating margin9900€-2k€-2k▼
Operating profit (loss)9901€-6k€-6k▲
Financial charges65/66B€2k€1k▼
Recurring financial charges65€2k€1k▼
Profit (loss) for the period before taxes9903€-7k€-7k▲
Profit (loss) for the period9904€-7k€-7k▲
Profit (loss) for the period to be appropriated9905€-7k€-7k▲
Appropriation of the result
Profit (loss) to be appropriated9906€-27k€-34k▼
Profit (loss) brought forward from the previous period14P€-20k€-27k▼

The notes to these accounts (5 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Accounts by statement
Line20212022202320242025Change
Non-recurring operating income76A-€11k€207---
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€3k€3k€3k€3k€3k▼ 3.1%
Other operating charges640/8-€2k€1k€907€621▼ 31.6%
Gross operating margin9900€2k€6k€-4k€-2k€-2k▼ 15.4%
Operating profit (loss)9901€-2k€675€-8k€-6k€-6k▲ 2.3%
Financial charges65/66B-€2k€2k€2k€1k▼ 13.1%
Recurring financial charges65€2k€2k€2k€2k€1k▼ 13.1%
Profit (loss) for the period before taxes9903€-4k€-2k€-10k€-7k€-7k▲ 4.6%
Income taxes67/77-€3k----
Profit (loss) for the period9904€-4k€-5k€-10k€-7k€-7k▲ 4.6%
Profit (loss) for the period to be appropriated9905€-4k€-5k€-10k€-7k€-7k▲ 4.6%
Line20212022202320242025Change
Assets
Total assets20/58€34k€25k€22k€17k€13k▼ 20.5%
Fixed assets21/28€26k€23k€20k€16k€13k▼ 19.2%
Tangible fixed assets22/27€26k€23k€20k€16k€13k▼ 19.2%
Land and buildings22-€23k€19k€16k€13k▼ 19.2%
Furniture and vehicles24-€200€100---
Current assets29/58€7k€3k€2k€626€296▼ 52.8%
Stocks and contracts in progress3€2k-----
Amounts receivable within one year40/41€3k€14€480---
Other amounts receivable41-€14€480---
Cash at bank and in hand54/58€2k€3k€2k€626€296▼ 52.8%
Equity and liabilities
Total equity and liabilities10/49€34k€25k€22k€17k€13k▼ 20.5%
Equity10/15€1k€-4k€-13k€-21k€-28k▼ 33.7%
Contributions10/11-€6k€6k€6k€6k=
Profit (loss) carried forward14€-5k€-10k€-20k€-27k€-34k▼ 25.8%
Amounts payable17/49€32k€29k€35k€38k€41k▲ 9.3%
Amounts payable after more than one year17€26k€24k€21k€18k€14k▼ 18.3%
Financial debts170/4-€24k€21k€18k€14k▼ 18.3%
Amounts payable within one year42/48€6k€5k€15k€20k€27k▲ 33.5%
Current portion of amounts payable after more than one year42-€3k€3k€3k€3k▲ 5.5%
Financial debts43----€83-
Credit institutions430/8----€83-
Trade debts44€3k€3k€2k€45€165▲ 264%
Suppliers440/4-€3k€2k€45€165▲ 264%
Taxes, remuneration and social security45-€38----
Taxes450/3-€38----
Other amounts payable47/48-€77€9k€17k€23k▲ 37.5%
Line20212022202320242025Change
Profit (loss) for the period9904€-4k€-5k€-10k€-7k€-7k▲ 4.6%
+ Depreciation and write-downs630€3k€3k€3k€3k€3k▼ 3.1%
Operating cash flow (approximation)€-610€-1k€-7k€-4k€-4k▲ 5.8%
Investment in fixed assets (approximation)-€0€0€0€0-
Change in cash-€544€-617€-1k€-331▲ 73.8%

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

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Timeline · acts, filings and financial milestones

Next filing, fiscal year 2026, expected by 31-01-2027
2026
30-01
NBB filing Annual accounts filed
fiscal year 2025 · micro schema
2025
27-02
NBB filing Annual accounts filed
fiscal year 2024 · micro schema · 27 days late
2024
08-02
NBB filing Annual accounts filed
fiscal year 2023 · micro schema · 8 days late
2023
30-06
Financial Weakest financial yearnet €-10k
Net result drops to €-10k, the lowest in the series; recovery starts the following year.
31-01
NBB filing Annual accounts filed
fiscal year 2022 · micro schema
2022
03-03
NBB filing Annual accounts filed
fiscal year 2021 · micro schema · 31 days late
2021
29-01
NBB filing Annual accounts filed
fiscal year 2020 · micro schema
2020
30-06
Financial Highest result since 2019net €9k ▲39.7%
Operating result €11k, net result €9k, both a record.
30-06
Financial Liquidity triplescurrent ratio 1.67
Current ratio from 0.60 to 1.67; short-term debt falls from €11k to €7k.
18-02
NBB filing Annual accounts filed
fiscal year 2019 · micro schema · 18 days late
2019
28-02
NBB filing Annual accounts filed
fiscal year 2018 · micro schema · 28 days late
2018
23-03
NBB filing Annual accounts filed
fiscal year 2017 · micro schema · 51 days late
2017
13-01
NBB filing Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 3 acts read
About the unread acts

We know of 3 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.

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Directors · office · real estate

Directors
3 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Deerlijk · 1 establishment unit since 2010
seat establishment The establishment unit on the map
Ground area
356 m²
Building footprint
118 m²
Volume, LiDAR
540 m³
Parcel 34392E0644/00M004, Flanders · tallest building 7.5 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
De Trompe
Otegemse steenweg 92, 8540 DeerlijkAgents in non-specialised wholesale trade
since 20102.182.687.367
1 parcel
Flanders 1 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
34392E0644/00M004 Flanders 356 m² 1 · 118 m² 7.5 m · 2 fl.
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.

Similar companies · same sector, comparable size

Of 21,861 companies in sector 56112 we hold annual accounts for 9,773. 2,179 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector

Identification & contact

Identification
Legal formPrivate limited company (pre-2019)
Founded29-09-2009
Fiscal year end30-06
Activities, NACEBEL 2025
56112Limited-service restaurants, excluding mobile food services

Scores and ratios are computed by Checked and are not a credit decision.