PELU
ActiveThe file of PELU contains 2 historical bankruptcy publications, as published in the Belgian State Gazette.
Summary
The 2025 annual accounts show equity of €12,898 and a net result of €11,056. Equity is growing by ~26.9% per year across the filed fiscal years. Its solvency ranks better than 36% of 1071 sector peers (fiscal year 2025).
Checked score
Outside the general model
Holding: general score not applicable
The company has a registered holding activity and financial fixed assets account for more than half of its assets. The general operating-company model is unsuitable for this profile, so we show no financial axes either. Filed figures remain available.
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Signals
Two signals. The signal on the left, the evidence on the right.
○neutral
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 30-08-2026, 30 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filingsDeviation from the deadline
2025
30 d late
2024
38 d early
2023
24 d early
2022
18 d late
2021
2 d early
2020
31 d late
2019
42 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 8 days after the deadline; the sector median for financial year 2024 is on the deadline day, and 48% of the sector filed late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. Usually files around 29 July (4 of the last 5 filed years within 32 days of that day).
Companies Code · seven monthsPosition in the running window
29-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, abbreviated schema
Equity
€12,898▲ 600%
2024 · €1,841
Total assets
€77,502▲ 67.2%
2024 · €46,349
Net result
€11,056▲ 932%
2024 · €1,072
Working capital
-€18,551
2024 · €837
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 96, Personal service activities, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result-€8,896▲ 33.5%€3,836€10,678▲ 178%€2,479▼ 76.8%€15,233▲ 515%
Net result-€9,011below the sector's middle half€5,068within the sector's middle half€9,044within the sector's middle half▲ 78.5%€1,072within the sector's middle half▼ 88.2%€11,056within the sector's middle half▲ 932%
Equity-€13,342below the sector's middle half▼ 208%-€8,274below the sector's middle half▲ 38.0%€770within the sector's middle half€1,841within the sector's middle half▲ 139%€12,898within the sector's middle half▲ 600%
Total assets€20,885below the sector's middle half▼ 13.5%€22,295below the sector's middle half▲ 6.8%€17,791below the sector's middle half▼ 20.2%€46,349within the sector's middle half▲ 161%€77,502within the sector's middle half▲ 67.2%
Debt€34,227▲ 20.2%€30,570▼ 10.7%€17,021▼ 44.3%€44,507▲ 161%€64,605▲ 45.2%
Working capital-€10,286within the sector's middle half▼ 26.1%-€8,396within the sector's middle half▲ 18.4%-€780within the sector's middle half▲ 90.7%€837within the sector's middle half-€18,551within the sector's middle half
Solvency-63.9%below the sector's middle half▼ 46.0pp-37.1%below the sector's middle half▲ 26.8pp4.3%within the sector's middle half▲ 41.4pp4.0%within the sector's middle half▼ 0.4pp16.6%within the sector's middle half▲ 12.7pp
Current ratio0.59within the sector's middle half▼ 0.120.70within the sector's middle half▲ 0.110.95within the sector's middle half▲ 0.251.02within the sector's middle half▲ 0.060.47below the sector's middle half▼ 0.55
Return on assets (ROA)-43.1%below the sector's middle half▼ 52.6pp22.7%above the sector's middle half▲ 65.9pp50.8%above the sector's middle half▲ 28.1pp2.3%within the sector's middle half▼ 48.5pp14.3%above the sector's middle half▲ 12.0pp
Staff (FTE)2▼ 41.2%2=2.8▲ 40.0%2.6▼ 7.1%2.8within the sector's middle half▲ 7.7%
above
within
below
the middle half (P25 to P75) of NACE 96, Personal service activities, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result recovers in 2025; 2025 is 515% above 2024 and is the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €77,502
Fixed assets
€60,929 ▲ 5,963%
Current assets
€16,574 ▼ 63.4%
Equity and liabilities €77,502
Equity
€12,898 ▲ 600%
Debt
€64,605 ▲ 45.2%
Debt's share of the balance-sheet total falls from 96.0% to 83.4%. Equity and debt are higher.
Key figures and ratios
ROE
85.7%▲
2024 · 58.2%
Debt ≤ 1 year
€35,124▼
2024 · €44,507
Debt > 1 year
€29,407
Income taxes
€3,887
Staff costs
€77,174▼
2024 · €90,712
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | €22,195 | €47,093 | €84,235 | €90,712 | €77,174 | ▼ 14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €524 | €984 | €865 | €545 | €800 | ▲ 46.8% |
| Other operating charges640/8 | €2,729 | €2,021 | €2,315 | €6,607 | €981 | ▼ 85.2% |
| Gross operating margin9900 | €16,553 | €53,933 | €98,094 | €100,343 | €94,188 | ▼ 6.1% |
| Operating profit (loss)9901 | -€8,896 | €3,836 | €10,678 | €2,479 | €15,233 | ▲ 515% |
| Financial income75/76B | €1,630 | €2,035 | - | - | €1,167 | - |
| Recurring financial income75 | €86 | €2,035 | - | - | €1,167 | - |
| Non-recurring financial income76B | €1,544 | - | - | - | - | - |
| Financial charges65/66B | €1,746 | €804 | €1,634 | €1,407 | €1,456 | ▲ 3.5% |
| Recurring financial charges65 | €1,746 | €804 | €1,634 | €1,407 | €1,456 | ▲ 3.5% |
| Profit (loss) for the period before taxes9903 | -€9,011 | €5,068 | €9,044 | €1,072 | €14,943 | ▲ 1,295% |
| Income taxes67/77 | - | - | - | - | €3,887 | - |
| Profit (loss) for the period9904 | -€9,011 | €5,068 | €9,044 | €1,072 | €11,056 | ▲ 932% |
| Profit (loss) for the period to be appropriated9905 | -€9,011 | €5,068 | €9,044 | €1,072 | €11,056 | ▲ 932% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €20,885 | €22,295 | €17,791 | €46,349 | €77,502 | ▲ 67.2% |
| Formation expenses20 | - | - | €0 | - | - | - |
| Fixed assets21/28 | €6,024 | €2,415 | €1,550 | €1,005 | €60,929 | ▲ 5,963% |
| Tangible fixed assets22/27 | €3,399 | €2,415 | €1,550 | €1,005 | €4,148 | ▲ 313% |
| Plant, machinery and equipment23 | €343 | €112 | €0 | €0 | €2,380 | - |
| Furniture and vehicles24 | €417 | €208 | €0 | €0 | - | - |
| Other tangible fixed assets26 | €2,640 | €2,095 | €1,550 | €1,005 | €1,768 | ▲ 76.0% |
| Financial fixed assets28 | €2,625 | - | - | - | €56,781 | - |
| Current assets29/58 | €14,861 | €19,880 | €16,241 | €45,344 | €16,574 | ▼ 63.4% |
| Stocks and contracts in progress3 | €2,408 | €4,523 | €4,619 | €3,720 | €2,375 | ▼ 36.2% |
| Stocks30/36 | €2,408 | €4,523 | €4,619 | €3,720 | €2,375 | ▼ 36.2% |
| Amounts receivable within one year40/41 | €2,303 | €5,010 | €2,625 | €12,466 | €3,686 | ▼ 70.4% |
| Trade receivables40 | €1,381 | - | - | €6,945 | - | - |
| Other amounts receivable41 | €921 | €5,010 | €2,625 | €5,522 | €3,686 | ▼ 33.2% |
| Cash at bank and in hand54/58 | €10,151 | €10,347 | €8,997 | €28,736 | €10,478 | ▼ 63.5% |
| Deferred charges and accrued income490/1 | - | - | - | €421 | €35 | ▼ 91.6% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €20,885 | €22,295 | €17,791 | €46,349 | €77,502 | ▲ 67.2% |
| Equity10/15 | -€13,342 | -€8,274 | €770 | €1,841 | €12,898 | ▲ 600% |
| Contributions10/11 | €9,000 | €9,000 | €9,000 | €9,000 | €9,000 | = |
| Reserves13 | €1,100 | €1,100 | €1,100 | €1,100 | €3,898 | ▲ 254% |
| Non-distributable reserves130/1 | €1,100 | €1,100 | - | - | - | - |
| Reserves not available under the articles1311 | €1,100 | €1,100 | - | - | - | - |
| Distributable reserves133 | - | - | €1,100 | €1,100 | €3,898 | ▲ 254% |
| Profit (loss) carried forward14 | -€23,442 | -€18,374 | -€9,330 | -€8,259 | - | - |
| Amounts payable17/49 | €34,227 | €30,570 | €17,021 | €44,507 | €64,605 | ▲ 45.2% |
| Amounts payable after more than one year17 | €9,080 | €2,293 | - | - | €29,407 | - |
| Financial debts170/4 | €9,080 | €2,293 | - | - | €29,407 | - |
| Amounts payable within one year42/48 | €25,147 | €28,277 | €17,021 | €44,507 | €35,124 | ▼ 21.1% |
| Current portion of amounts payable after more than one year42 | €9,490 | €9,630 | €4,949 | €2,966 | €6,390 | ▲ 115% |
| Trade debts44 | €8,041 | €2,353 | €2,896 | €3,047 | €8,607 | ▲ 182% |
| Suppliers440/4 | €8,041 | €2,353 | €2,896 | €3,047 | €8,607 | ▲ 182% |
| Taxes, remuneration and social security45 | €5,133 | €12,065 | €4,947 | €31,298 | €15,486 | ▼ 50.5% |
| Taxes450/3 | - | €4,857 | €409 | €10,055 | €8,681 | ▼ 13.7% |
| Remuneration and social security454/9 | €5,133 | €7,209 | €4,538 | €21,243 | €6,805 | ▼ 68.0% |
| Other amounts payable47/48 | €2,483 | €4,229 | €4,229 | €7,196 | €4,641 | ▼ 35.5% |
| Accrued charges and deferred income492/3 | - | - | - | - | €73 | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€9,011 | €5,068 | €9,044 | €1,072 | €11,056 | ▲ 932% |
| + Depreciation and write-downs630 | €524 | €984 | €865 | €545 | €800 | ▲ 46.8% |
| Operating cash flow (approximation) | -€8,487 | €6,052 | €9,909 | €1,617 | €11,856 | ▲ 633% |
| Investment in fixed assets (approximation) | - | €2,625 | €0 | €0 | -€60,724 | - |
| Change in cash | - | €197 | -€1,350 | €19,739 | -€18,258 | ▼ 192% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
30-08
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema · 30 days late
2025
31-12
Financial
Highest result since 2018net €11,056 ▲932%
Operating result €15,233, net result €11,056, both a record.
23-06
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
30-10
Bankruptcy
Bankruptcy reversal
Ondernemingsrechtbank Antwerpen, afdeling Hasselt · event 24-10-2024
09-10
Bankruptcy
Opening
Ondernemingsrechtbank Antwerpen, afdeling Hasselt · event 03-10-2024
07-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
18-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 18 days late
2022
31-12
Financial
Back to profitnet €5,068
Net result €5,068 after one loss-making year.
29-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial
Weakest financial yearnet -€9,011
Net result drops to -€9,011, the lowest in the series; recovery starts the following year.
31-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 31 days late
2020
31-12
Financial
Back to profitnet €2,274
Net result €2,274 after 2 loss-making years.
Show earlier events
11-09
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 42 days late
2019
30-09
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema · 61 days late
2018
29-10
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema · 90 days late
2017
29-09
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema · 60 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 5 acts read
About the unread acts
We know of 5 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
5 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, Heusden-Zolder · 1 establishment unit since 2010
Ground area
1,478 m²
Building footprint
366 m²
Volume, LiDAR
2,179 m³
2 parcels, Flanders · tallest building 11.2 m, ±3 floors. Linked by address, not a title deed.
5
companies at this address
See who is registered here
1 establishment unit
Kreatos
since 20102.186.905.283
2 parcels
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 71462E0194/00P000 | Flanders | 949 m² | 1 · 120 m² | - |
| 71502B0470/00A002 | Flanders | 529 m² | 1 · 246 m² | 11.2 m · 3 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Insolvency mandates
2 mandates| Role | Name | Tenure |
|---|---|---|
| Curator | DANIEL LIBENS BEEKSTRAAT 26, 3800 SINT-TRUIDEN- |
03-10-2024 → 24-10-2024 |
| Curator | ANDRE BYVOET ST.-TRUIDER-
STEENWEG 547, 3500 HASSELT |
03-10-2024 → 24-10-2024 |
Structure & network
Owners and holdings
1 ownerOwners 1
- ASCAYparent100%
Holdings 0
No holding stated in the accounts, acts or LEI register we read.
According to the annual accounts of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.
Public money · subsidies and aid
Flemish government
2023 · 1 entry · 500 EUR awarded · 500 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2023 | 1 | 500 EUR | 500 EUR |
Schemes
Recognitions · licences · registrations
Dual-learning approval
2 live approvals · 4 endedHaarverzorging duaal (so)
Kapper (vwo)
Show 4 ended approvals
Haarverzorging duaal (so)
Kapper (vwo)
Kapper (so)
Kapper-stylist duaal (so)
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Of 21,733 companies in sector 96210 we hold annual accounts for 2,836. 2,343 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
Founded31-03-2010
Fiscal year end31-12
Activities, NACEBEL 2025
96210Hairdressing and barber services
47750Retail sale of cosmetics and toilet articles
64210Activities of holding companies
68110Buying and selling of own real estate
70200Business and other management consultancy
96230Day spas, saunas and steam baths
E-invoicing
Reachable via Peppol
Peppol ID
0208:0824514450
Also
9925:BE0824514450
Registered
19-12-2025
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 28 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.