PERKAMENT
ActiveSummary
PERKAMENT has been active since 1998 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €5.0m and a net result of €102,796. Equity is shrinking by ~10.4% per year across the filed fiscal years. Its solvency ranks better than 94% of 9722 sector peers (fiscal year 2024). The computed 12-month bankruptcy probability is 0.2% (very low).
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Signals
This company filed its last 6 accounts on average 36 days before the deadline; the sector median for financial year 2024 is 7 days before the deadline, and 36% of the sector filed late.
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History
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Financials · fiscal year 2024, abbreviated schema
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 68, Real estate activities, each year against the same schema; no band under 30 filings. Dashed line: the median.
Peer companies
Historical observationOf the 14,684 companies that looked in July 2024 the way this one looks now, 0.2% went bankrupt within 24 months and 96% are still going.
- Small
- 20 years or older
- solvency 30% or more
- a profit under 5% of the balance sheet
A further 0.2% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.2% 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 497,058 companies of July 2024 its group's bankruptcy share. Expected: 1.5%; actually bankrupt within 24 months: 1.6%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.4% |
| 3 | 0.5% | 0.5% |
| 4 | 0.6% | 0.7% |
| 5 | 0.8% | 0.9% |
| 6 | 1.2% | 1.3% |
| 7 | 1.5% | 1.6% |
| 8 | 1.7% | 1.7% |
| 9 | 2.7% | 2.8% |
| 10 | 5.3% | 5.7% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74% 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 14,684 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 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Operating income70/76A | - | €64,929 | - | - | - | - |
| Turnover70 | €47,301 | €39,186 | - | - | - | - |
| Other operating income74 | - | €25,744 | - | - | - | - |
| Non-recurring operating income76A | - | - | €1,240 | €548,785 | - | - |
| Operating charges60/66A | - | €134,650 | - | - | - | - |
| Services and other goods61 | - | €38,512 | - | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €45,123 | €42,842 | €36,840 | €37,782 | €37,912 | ▲ 0.3% |
| Other operating charges640/8 | - | €3,167 | €29,705 | €3,590 | €3,321 | ▼ 7.5% |
| Non-recurring operating charges66A | - | €50,129 | - | €66,564 | - | - |
| Gross operating margin9900 | - | - | -€23,718 | €576,592 | €37,792 | ▼ 93.4% |
| Operating profit (loss)9901 | -€43,351 | -€69,720 | -€90,263 | €468,656 | -€3,441 | ▼ 101% |
| Financial income75/76B | - | €113,815 | €82,973 | €71,933 | €204,479 | ▲ 184% |
| Recurring financial income75 | €296,109 | €87,815 | €82,257 | €71,933 | €204,310 | ▲ 184% |
| Income from current assets751 | - | €87,815 | - | - | - | - |
| Non-recurring financial income76B | - | €26,000 | €716 | - | €169 | - |
| Financial charges65/66B | - | €64,998 | €154,354 | €368,260 | €74,489 | ▼ 79.8% |
| Recurring financial charges65 | €100,515 | €64,998 | €114,354 | -€74,588 | -€5,580 | ▲ 92.5% |
| Debt charges650 | €24,943 | €24,786 | - | - | - | - |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals)651 | - | €39,547 | - | - | - | - |
| Other financial charges652/9 | - | €665 | - | - | - | - |
| Non-recurring financial charges66B | - | - | €40,000 | €442,848 | €80,069 | ▼ 81.9% |
| Profit (loss) for the period before taxes9903 | -€223,757 | -€20,903 | -€161,645 | €172,329 | €126,549 | ▼ 26.6% |
| Transfer from deferred taxes780 | - | €2,238 | €2,238 | €76,454 | - | - |
| Transfer to deferred taxes680 | - | - | - | €137,196 | - | - |
| Income taxes67/77 | €68,695 | -€30,473 | €2,163 | €70,652 | €23,754 | ▼ 66.4% |
| Tax adjustments and reversals of tax provisions77 | - | €30,473 | - | - | - | - |
| Profit (loss) for the period9904 | -€290,300 | €11,808 | -€161,570 | €40,934 | €102,796 | ▲ 151% |
| Transfer from tax-exempt reserves789 | - | €6,714 | €6,714 | €229,361 | - | - |
| Transfer to tax-exempt reserves689 | - | - | - | €411,589 | - | - |
| Profit (loss) for the period to be appropriated9905 | -€283,844 | €18,522 | -€154,856 | -€141,294 | €102,796 | ▲ 173% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €9.6m | €9.4m | €5.1m | €5.2m | €5.2m | ▲ 0.9% |
| Fixed assets21/28 | €3.2m | €3.1m | €3.1m | €2.4m | €2.2m | ▼ 8.6% |
| Tangible fixed assets22/27 | €2.1m | €2.0m | €2.0m | €1.7m | €1.7m | ▼ 2.2% |
| Land and buildings22 | - | €1.9m | €1.9m | €1.7m | €1.6m | ▼ 2.3% |
| Furniture and vehicles24 | - | €124,950 | €124,950 | €35,000 | €35,000 | = |
| Financial fixed assets28 | €1.1m | €1.1m | €1.1m | €655,472 | €489,420 | ▼ 25.3% |
| Other financial fixed assets284/8 | - | €1.1m | - | - | - | - |
| Shares284 | - | €1.1m | - | - | - | - |
| Current assets29/58 | €6.4m | €6.2m | €2.0m | €2.8m | €3.0m | ▲ 8.9% |
| Amounts receivable after more than one year29 | - | €3.3m | €156,347 | €156,347 | €901,903 | ▲ 477% |
| Other amounts receivable291 | - | €3.3m | €156,347 | €156,347 | €901,903 | ▲ 477% |
| Amounts receivable within one year40/41 | €730,788 | €2.0m | €713,241 | €1.6m | €1.7m | ▲ 6.9% |
| Trade receivables40 | - | €50,072 | €49,511 | €59,298 | €55,635 | ▼ 6.2% |
| Other amounts receivable41 | - | €2.0m | €663,730 | €1.5m | €1.6m | ▲ 7.4% |
| Current investments50/53 | €519,974 | €578,814 | €991,950 | €921,690 | €327,592 | ▼ 64.5% |
| Other investments51/53 | - | €578,814 | - | - | - | - |
| Cash at bank and in hand54/58 | €1.8m | €299,574 | €115,830 | €71,992 | €67,094 | ▼ 6.8% |
| Deferred charges and accrued income490/1 | - | - | €129 | €52,638 | €44,800 | ▼ 14.9% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €9.6m | €9.4m | €5.1m | €5.2m | €5.2m | ▲ 0.9% |
| Equity10/15 | €8.2m | €8.0m | €4.8m | €4.9m | €5.0m | ▲ 2.1% |
| Contributions10/11 | €221,581 | €242,155 | €242,155 | €242,155 | €242,155 | = |
| Capital10 | - | €221,581 | €221,581 | €221,581 | €221,581 | = |
| Issued capital100 | - | €221,581 | €221,581 | €221,581 | €221,581 | = |
| Outside capital11 | - | €20,574 | €20,574 | €20,574 | €20,574 | = |
| Share premium1100/10 | - | €20,574 | €20,574 | €20,574 | €20,574 | = |
| Reserves13 | €4.0m | €3.8m | €705,114 | €887,342 | €887,342 | = |
| Non-distributable reserves130/1 | - | €475,753 | €475,753 | €475,753 | €475,753 | = |
| Legal reserve130 | - | €475,753 | €475,753 | €475,753 | €475,753 | = |
| Tax-exempt reserves132 | - | €236,075 | €229,361 | €411,589 | €411,589 | = |
| Distributable reserves133 | - | €3.1m | - | - | - | - |
| Profit (loss) carried forward14 | €4.0m | €4.0m | €3.9m | €3.7m | €3.8m | ▲ 2.8% |
| Provisions and deferred taxes16 | €80,930 | €78,692 | €76,454 | €137,196 | €137,196 | = |
| Deferred taxes168 | - | €78,692 | €76,454 | €137,196 | €137,196 | = |
| Amounts payable17/49 | €1.3m | €1.2m | €162,895 | €154,264 | €95,316 | ▼ 38.2% |
| Amounts payable after more than one year17 | €1.2m | €1.2m | €127,019 | €82,019 | €0 | ▼ 100% |
| Financial debts170/4 | - | €1.2m | €127,019 | €82,019 | €0 | ▼ 100% |
| Other loans174 | - | €1.2m | - | - | - | - |
| Amounts payable within one year42/48 | €33,550 | €36,570 | €35,876 | €72,246 | €95,316 | ▲ 31.9% |
| Trade debts44 | €3,742 | - | €9,707 | - | €78 | - |
| Suppliers440/4 | - | - | €9,707 | - | €78 | - |
| Taxes, remuneration and social security45 | - | €14,234 | €6,748 | €68,852 | €74,730 | ▲ 8.5% |
| Taxes450/3 | - | €14,234 | €6,748 | €68,852 | €74,730 | ▲ 8.5% |
| Other amounts payable47/48 | - | €22,337 | €19,421 | €3,393 | €20,508 | ▲ 504% |
| Accrued charges and deferred income492/3 | - | €3,012 | - | - | - | - |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€290,300 | €11,808 | -€161,570 | €40,934 | €102,796 | ▲ 151% |
| + Depreciation and write-downs630 | €45,123 | €42,842 | €36,840 | €37,782 | €37,912 | ▲ 0.3% |
| Operating cash flow (approximation) | -€245,177 | €54,650 | -€124,730 | €78,716 | €140,707 | ▲ 78.8% |
| Investment in fixed assets (approximation) | - | €24,129 | €21,572 | €684,451 | €166,053 | ▼ 75.7% |
| Change in cash | - | -€1.5m | -€183,744 | -€43,837 | -€4,898 | ▲ 88.8% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
23-01
State Gazette act
Appointment: MACHARIS Florence Anne (director)Statutes amendment · Capital · Power of attorney6 facts ▸
- General meeting, 14-12-2023
- Statutes amendment
- Capital, €221.581,23
- Director appointment, MACHARIS Florence Anne (director)
- Power of attorney, PERKAMENT
- Power of attorney, PERKAMENT
14-09
State Gazette act
Reappointments: Jean-Paul Macharis (director) and Kemasan BV (director)Permanent representative: Nicolas Macharis · Resignation: Pierre Macharis (director) · Appointments: Jean-Paul Macharis (managing director) and Kemasan BV (managing director)10 facts ▸
- General meeting, 07-06-2022
- Board meeting, 07-06-2022
- Director reappointment, Jean-Paul Macharis (director)
- Director reappointment, Kemasan BV (director)
- Permanent representative, Nicolas Macharis
- Mandate compensation, Jean-Paul Macharis
- Mandate compensation, Kemasan BV
- Director resignation, Pierre Macharis
- Director appointment, Jean-Paul Macharis (managing director)
- Director appointment, Kemasan BV (managing director)
08-10
State Gazette act
Resignation: Nicolas Macharis (director)Permanent representative: Nicolas Macharis3 facts ▸
- General meeting, 07-06-2021
- Director resignation, Nicolas Macharis (director)
- Permanent representative, Nicolas Macharis
Show earlier events
29-01
State Gazette act
Capital & shares · RestructuringDemerger · Real estate · Share issue8 facts ▸
- General meeting, 28-12-2018
- Demerger, 28-12-2018
- Real estate, 2606994.76
- Share issue, 22081, Nicolas Macharis
- Accounting effect, 01-07-2018
- Capital decrease, €67.648,72
- Capital, €221.581,23
- Power of attorney, Gedelegeerd bestuurder
05-12
State Gazette act
Appointment: KEMASAN BVBA (director)Permanent representative: Nicolas Macharis · Mandate compensation · Mandate term5 facts ▸
- General meeting
- Director appointment, KEMASAN BVBA (director)
- Permanent representative, Nicolas Macharis
- Mandate compensation, KEMASAN BVBA
- Mandate term, tot de algemene vergadering die de jaarrekening goedkeurt over het boekjaar 2023
29-11
State Gazette act
RestructuringDemerger · Capital · Board composition16 facts ▸
- Demerger, 12-11-2018
- Capital, €289.229,95
- Board composition, Jean-Paul Macharis (bestuurder, gedelegeerd bestuurder en voorzitter van de raad van bestuur)
- Board composition, Pierre Macharis (director)
- Board composition, Nicolas Macharis (director)
- Capital, €18.550
- Net-asset statement, 30-06-2018
- Real estate, Lot 5: thans deel van nummer 332G2/P0000 met toekomstig nummer A832E/P0000 met een oppervlakte van 1.190 m²; Lot 6 (bestaande uit Lot 6A-Lot 6B- Lot 6C): thans…
- Accounting effect, 01-07-2018
- Exchange ratio, 38.33661, 22081
- Share distribution, 22081, artikel 736 §5 Wetboek van vennootschappen
- Profit participation, 01-07-2018
- +4 further facts in this act
14-06
State Gazette act
Resignation: Maren Wagner (director)Appointment: Nicolas Macharis (director) · Mandate compensation4 facts ▸
- General meeting, 05-06-2017
- Director resignation, Maren Wagner (director)
- Director appointment, Nicolas Macharis (director)
- Mandate compensation, Nicolas Macharis
21-12
State Gazette act
Capital & shares · Statutes amendmentCapital decrease · Capital4 facts ▸
- General meeting, 29-11-2017
- Capital decrease, €11.000.000
- Statutes amendment
- Capital, €289.229,95
09-03
State Gazette act
Reappointments: Jean-Paul Macharis (director) and Pierre Macharis (director)6 facts ▸
- General meeting, 06-06-2016
- Director reappointment, Jean-Paul Macharis (director)
- Director reappointment, Pierre Macharis (director)
- Board meeting, 06-06-2016
- Director reappointment, Jean-Paul Macharis (chair of the board)
- Director reappointment, Jean-Paul Macharis (managing director)
04-02
State Gazette act
Capital & shares · Statutes amendmentCapital increase · Capital · Interim dividend7 facts ▸
- General meeting, 22-11-2013
- Capital increase, €1.800.000
- Capital, €11.289.229,95
- Statutes amendment
- Interim dividend, 2.000.000,00, EUR
- Shareholding, enige aandeelhouder, alle aandelen
- Taxed reserves, 9.404.720,00, jaarrekening 31 december 2011
26-10
State Gazette act
RestructuringDemerger · Capital · Capital decrease14 facts ▸
- General meeting, 10-10-2012
- Demerger, partielle splitsing, 82851
- Demerger, partielle splitsing, 85720
- Demerger, partielle splitsing, 61949
- Capital, €23.052.033,62
- Capital decrease, €9.489.229,95
- Capital decrease, €9.738.651,19
- Capital decrease, €5.192.085,24
- Accounting effect, 01-07-2012
- Statutes amendment
- Power of attorney
- Power of attorney
- +2 further facts in this act
13-08
State Gazette act
RestructuringDemerger · Capital · Board composition11 facts ▸
- Board meeting, 31-07-2012
- Demerger, partielle splitsing, 31.931.682,30 EUR
- Capital, €17.986.000
- Board composition, Pierre Macharis (director)
- Board composition, Jean-Paul Macharis (director and managing director)
- Board composition, Maren Wagner (director)
- Share issue, Alle 82.851 aandelen UNDARO NV toegekend aan Stichting Administratiekantoor HERAKLION, 82851
- Accounting effect, 01-07-2012
- Net-asset statement, 30-06-2012
- Power of attorney, CVBA Grant Thornton, Lippens & Rabaey
- Power of attorney, Jean-Paul Macharis
14-03
State Gazette act
Capital & shares · Statutes amendmentCapital decrease · Capital4 facts ▸
- General meeting, 23-02-2012
- Capital decrease, €12.000.000
- Capital, €17.986.000
- Statutes amendment
30-12
State Gazette act
Resignation: Nicolas Macharis (director)Appointment: Maren Wagner (director)3 facts ▸
- General meeting, 12-12-2011
- Director resignation, Nicolas Macharis (director)
- Director appointment, Maren Wagner (director)
29-12
State Gazette act
Reappointments: Jean-Paul Macharis (director) and Pierre Macharis (director)Appointment: Nicolas Macharis (director)4 facts ▸
- General meeting, 07-06-2010
- Director reappointment, Jean-Paul Macharis (director)
- Director reappointment, Pierre Macharis (director)
- Director appointment, Nicolas Macharis (director)
29-12
State Gazette act
Reappointment: Jean-Paul Macharis (managing director)2 facts ▸
- Board meeting, 08-06-2010
- Director reappointment, Jean-Paul Macharis (managing director)
26-07
State Gazette act
Reappointments: Jean-Paul Macharis (managing director and chair of the board) and Pierre Macharis (director)3 facts ▸
- General meeting, 07-06-2004
- Director reappointment, Jean-Paul Macharis (managing director and chair of the board)
- Director reappointment, Pierre Macharis (director)
Directors · office · real estate
Board 3
1 not recently confirmed
Day-to-day management 2
Permanent representatives 1
2 establishment units
2 parcels
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 42016B0865/00K003 | Flanders | 8.0 ha | 1 · 1.8 ha | 35.6 m · 4 fl. |
| 44013A0327/00A002 | Flanders | 4,959 m² | 1 · 651 m² | 8.5 m · 1 fl. |
Linked by address, not proof of ownership
Mandate history
- Board
- Day-to-day management
- not recently confirmed
- began earlier
| Name | Functions and periods |
|---|---|
| Jean-Paul Macharis |
|
| Kemasan BV |
|
| MACHARIS Florence Anne |
|
| KEMASAN |
|
| Pierre Macharis |
|
| Nicolas Macharis |
|
| Maren Wagner |
|
Articles of association
Full purpose
A) De verwerving van participaties onder gelijk welke vorm ook in handels- industriële en financiële ondernemingen, zowel Belgische als buitenlandse, het beheer, evenals het te gelde maken van deze participaties, de verwerving door deelneming, inschrijving, aankoop, optie of om het even welk ander middel, van alle deelbewijzen, aandelen, obligaties, waarden, effecten en titels. b) Het beheer en toezicht voeren over alle, zowel Belgische als buitenlandse vennootschappen en ondernemingen van welke aard ook. c) De engineering, ontwikkeling, commercialisatie, vertegenwoordiging, dienstverlening met betrekking tot welkdanige roerende goederen, materieel, machines en outillage. d) Het geven van adviezen, het maken van studies, het voorbereiden en opgang brengen van organisatiesystemen, het in toepassing brengen van systemen voor gegevensverwerking en alle technieken in verband met het technische administratief economisch en algemeen beheer van ondernemingen. e) Verkrijgen, uitbaten of afstaan van alle octrooien, merken, licenties en intellectuele rechten. f) Het verkrijgen door aankoop of anderszins, verkopen, ruilen, verbeteren, uitrusten, verbouwen, belasten met, beschikken over, productief maken, het verhuren en in huur nemen, de leasing van alle onroerende goederen, in het algemeen alle onroerende verrichtingen. g) de fabricage van en de handel in papier en karton en de voortbrengst en de uitbating van alle derivaten van de papier- en kartonnijverheid. h) De productie, handel, in- en uitvoer van verpakkingsmateriaal in papier en karton en derivaten of andere materialen. Deze opsomming is niet beperkend en dient in de meest ruime zin van het woord te worden geïnterpreteerd. Zij mag eveneens belangen hebben bij wijze van inbrengsten, inschrijvingen of anderszins, in alle ondernemingen, verenigingen of vennootschappen die een gelijkaardig, analoog of aanverwant voorwerp nastreven, of wier voorwerp van nature is dat van de vennootschap te bevorderen. Zij mag leningen doen aan en waarborgen stellen voor derden. Daartoe kan de vennootschap samenwerken met, deelnemen in, of op gelijk welke wijze, rechtstreeks of zijdelings, belangen nemen in ondernemingen van allerlei aard, alle verbintenissen aangaan, kredieten en leningen toestaan, zich voor derden borgstellen door haar goederen in hypotheek of in pand te geven, inclusief de eigen handelszaak. Kortom, zij mag alles doen wat verband houdt met bovengenoemd voorwerp of kan bijdragen tot de realisatie ervan.
Structure & network
Connections & network
6 connected companiesOwnership & control
2 board mandatesAcquisitions and mergers
2 transactionsCapital and shareholders
- Stichting Administratiekantoor HERAKLION enige aandeelhouder
The Belgian State Gazette names shareholders only when an act mentions them; the share register itself is not published.
- 23-01-2024 Capital stated in the act · 221,581.23 EUR · 576 shares
- 29-01-2019 Capital reduction of 67,648.72 EUR · to 221,581.23 EUR
- 29-11-2018 Capital stated in the act · 289,229.95 EUR · 576 shares
- 21-12-2017 Capital reduction of 11,000,000 EUR · to 289,229.95 EUR · repaid to the shareholders
- 04-02-2014 Capital increase of 1,800,000 EUR · to 11,289,229.95 EUR · no new shares · in cash
- 26-10-2012 Capital reduction · to 9,489,229.95 EUR
- 13-08-2012 Capital stated in the act · 17,986,000 EUR · 576 shares
- 14-03-2012 Capital reduction of 12,000,000 EUR · to 17,986,000 EUR · repaid to the shareholders
Recognitions · licences · registrations
Legal Entity Identifier
Similar companies · same sector, comparable size
Identification & contact
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.