PHéBé
ActiveSummary
PHéBé has been active since 1991 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €24k and a net result of €-6k. Equity is shrinking by ~6.8% per year across the filed fiscal years. Its solvency ranks better than 69% of 31791 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.3% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability0▼-1
Solvency99▲+6
Growth22=
Track record100
Bankruptcy probability, 12 months
0.3%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €1.5k at 30 days acceptable
Liquidity ample (current ratio 3.02 against 2.65 in 2024; short-term debt: 26.4% and cash: 16.6% of total assets), and 26.4% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Seven signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 70
Relative position
BE, all sectors
reference
Activities of head offices; management consultancy activities (NACE 70)
about 69% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
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 2025Solvency, return and age of the figures
Solvency
73.6%
Return on assets
-17.5%
Age of the figures
9 mo
raises risk · Persistent losses
Two consecutive loss-making years (2024 and 2025); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2025Net result per financial year
1819202122232425
2018 to 2025 · latest year €-6k
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 02-08-2026, 2 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
2 d late
2024
5 d late
2023
1 d late
2022
29 d late
2021
24 d late
2020
30 d late
2019
45 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 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
25-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, micro schema
Turnover
€377k▲ 97.7%
2021 · €191k
2018: €608khighest in 5 years
2019: €340k▼ -44.1% vs 2018
2020: €300k▼ -11.6% vs 2019
2021: €191k▼ -36.5% vs 2020lowest in 5 years
2022: €377k▲ +97.7% vs 2021
2018 → 2022
EBIT margin
-3.3%▼ 4.9pp
2021 · 1.7%
2018: 1.7%highest in 5 years
2019: 0.2%▼ -89.4% vs 2018
2020: -2.3%▼ -1413% vs 2019
2021: 1.7%▲ +171% vs 2020
2022: -3.3%▼ -296% vs 2021lowest in 5 years
2018 → 2022
Net result
€-6k▲ 9.0%
2024 · €-6k
2018: €8k
2019: €373▼ -95.1% vs 2018
2020: €-7k▼ -2005% vs 2019
2021: €2k▲ +127% vs 2020
2022: €-12k▼ -755% vs 2021lowest in 8 years
2023: €12k▲ +194% vs 2022highest in 8 years
2024: €-6k▼ -154% vs 2023
2025: €-6k▲ +9.0% vs 2024
2018 → 2025
Working capital
€17k▼ 24.0%
2024 · €23k
2018: €38k
2019: €42k▲ +8.4% vs 2018highest in 8 years
2020: €34k▼ -18.3% vs 2019
2021: €33k▼ -4.0% vs 2020
2022: €19k▼ -42.8% vs 2021
2023: €29k▲ +58.0% vs 2022
2024: €23k▼ -22.4% vs 2023
2025: €17k▼ -24.0% vs 2024lowest in 8 years
2018 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Turnover€191k-€377k▲ 97.7%
2021: €191k
2022: €377k▲ +97.7% vs 2021
Equity€37k-€24k▼ 33.8%€36k▲ 48.1%€30k▼ 17.4%€24k▼ 19.2%
2021: €37khighest in 5 years
2022: €24k▼ -33.8% vs 2021
2023: €36k▲ +48.1% vs 2022
2024: €30k▼ -17.4% vs 2023
2025: €24k▼ -19.2% vs 2024lowest in 5 years
Operating result€3k-€-12k€12k€-6k€-5k▲ 8.7%
2021: €3k
2022: €-12k▼ -488% vs 2021lowest in 5 years
2023: €12k▲ +197% vs 2022highest in 5 years
2024: €-6k▼ -151% vs 2023
2025: €-5k▲ +8.7% vs 2024
Net result€2k-€-12k€12k€-6k€-6k▲ 9.0%
2021: €2k
2022: €-12k▼ -755% vs 2021lowest in 5 years
2023: €12k▲ +194% vs 2022highest in 5 years
2024: €-6k▼ -154% vs 2023
2025: €-6k▲ +9.0% vs 2024
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €5k in 2025 against €6k in 2024; the loss shrinks.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €33k
Fixed assets
€7k ▼ 3.1%
Current assets
€26k ▼ 29.2%
Equity and liabilities €33k
Equity
€24k ▼ 19.2%
Debt
€9k ▼ 37.8%
Debt's share of the balance-sheet total falls from 31.8% to 26.4%. Equity and debt are lower.
Key figures and ratios
EBITDA
€-5k▲
2024 · €-5k
Cash flow
€-5k▲
2024 · €-6k
Current ratio
3.02▲
2024 · 2.65
Quick ratio
0.84▲
2024 · 0.20
Debt to equity
0.36▼
2024 · 0.47
ROE
-23.8%▼
2024 · -21.1%
ROA
-17.5%▼
2024 · -14.4%
Interest coverage
-24.32▼
2024 · -20.58
Debt ≤ 1 year
€9k▼
2024 · €14k
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 · 38 lines
Balance sheet
Code20242025
Assets
Total assets20/58€44k€33k▼
Fixed assets21/28€7k€7k▼
Tangible fixed assets22/27€644€429▼
Plant, machinery and equipment23€644€429▼
Financial fixed assets28€6k€6k=
Current assets29/58€37k€26k▼
Stocks and contracts in progress3€34k€19k▼
Stocks30/36€34k€19k▼
Amounts receivable within one year40/41€928€2k▲
Other amounts receivable41€928€2k▲
Cash at bank and in hand54/58€2k€5k▲
Equity and liabilities
Total equity and liabilities10/49€44k€33k▼
Equity10/15€30k€24k▼
Contributions10/11€19k€19k=
Reserves13€15k€15k=
Non-distributable reserves130/1€2k€2k=
Reserves not available under the articles1311€2k€2k=
Distributable reserves133€13k€13k=
Profit (loss) carried forward14€-3k€-9k▼
Amounts payable17/49€14k€9k▼
Amounts payable within one year42/48€14k€9k▼
Trade debts44€4k€5k▲
Suppliers440/4€4k€5k▲
Taxes, remuneration and social security45€9k€3k▼
Taxes450/3€611€1k▲
Remuneration and social security454/9€9k€2k▼
Income statement
Code20242025
Remuneration, social security and pensions62€47k-
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€730€215▼
Other operating charges640/8€6k€1k▼
Gross operating margin9900€47k€-4k▼
Operating profit (loss)9901€-6k€-5k▲
Financial charges65/66B€256€217▼
Recurring financial charges65€256€217▼
Profit (loss) for the period before taxes9903€-6k€-6k▲
Profit (loss) for the period9904€-6k€-6k▲
Profit (loss) for the period to be appropriated9905€-6k€-6k▲
Appropriation of the result
Profit (loss) to be appropriated9906€-3k€-9k▼
Profit (loss) brought forward from the previous period14P€3k€-3k▼
The notes to these accounts (8 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Turnover70 | €191k | €377k | - | - | - | - |
| Goods, raw materials, services and sundry goods60/61 | €188k | €385k | - | - | - | - |
| Remuneration, social security and pensions62 | - | - | €32k | €47k | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €300 | €300 | €300 | €730 | €215 | ▼ 70.6% |
| Other operating charges640/8 | - | €4k | €3k | €6k | €1k | ▼ 77.8% |
| Gross operating margin9900 | €3k | €-8k | €48k | €47k | €-4k | ▼ 108% |
| Operating profit (loss)9901 | €3k | €-12k | €12k | €-6k | €-5k | ▲ 8.7% |
| Financial charges65/66B | €75 | €161 | €201 | €256 | €217 | ▼ 15.5% |
| Recurring financial charges65 | €75 | €161 | €201 | €256 | €217 | ▼ 15.5% |
| Profit (loss) for the period before taxes9903 | €3k | €-12k | €12k | €-6k | €-6k | ▲ 9.0% |
| Income taxes67/77 | €1k | - | - | - | - | - |
| Profit (loss) for the period9904 | €2k | €-12k | €12k | €-6k | €-6k | ▲ 9.0% |
| Profit (loss) for the period to be appropriated9905 | €2k | €-12k | €12k | €-6k | €-6k | ▲ 9.0% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €47k | €34k | €45k | €44k | €33k | ▼ 25.1% |
| Fixed assets21/28 | €7k | €7k | €6k | €7k | €7k | ▼ 3.1% |
| Tangible fixed assets22/27 | €900 | €600 | €300 | €644 | €429 | ▼ 33.3% |
| Plant, machinery and equipment23 | - | - | - | €644 | €429 | ▼ 33.3% |
| Furniture and vehicles24 | €900 | €600 | €300 | - | - | - |
| Financial fixed assets28 | €6k | €6k | €6k | €6k | €6k | = |
| Current assets29/58 | €40k | €27k | €38k | €37k | €26k | ▼ 29.2% |
| Stocks and contracts in progress3 | €35k | €26k | €36k | €34k | €19k | ▼ 44.9% |
| Stocks30/36 | €35k | €26k | €36k | €34k | €19k | ▼ 44.9% |
| Amounts receivable within one year40/41 | €691 | - | - | €928 | €2k | ▲ 95.9% |
| Other amounts receivable41 | €691 | - | - | €928 | €2k | ▲ 95.9% |
| Cash at bank and in hand54/58 | €272 | €1k | €2k | €2k | €5k | ▲ 206% |
| Deferred charges and accrued income490/1 | €4k | - | - | - | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €47k | €34k | €45k | €44k | €33k | ▼ 25.1% |
| Equity10/15 | €37k | €24k | €36k | €30k | €24k | ▼ 19.2% |
| Contributions10/11 | €19k | €19k | €19k | €19k | €19k | = |
| Reserves13 | €15k | €15k | €15k | €15k | €15k | = |
| Non-distributable reserves130/1 | €2k | €2k | €2k | €2k | €2k | = |
| Reserves not available under the articles1311 | €2k | €2k | €2k | €2k | €2k | = |
| Distributable reserves133 | €13k | €13k | €13k | €13k | €13k | = |
| Profit (loss) carried forward14 | €4k | €-9k | €3k | €-3k | €-9k | ▼ 165% |
| Amounts payable17/49 | €10k | €10k | €9k | €14k | €9k | ▼ 37.8% |
| Amounts payable after more than one year17 | €3k | €1k | - | - | - | - |
| Financial debts170/4 | €3k | €1k | - | - | - | - |
| Amounts payable within one year42/48 | €7k | €9k | €9k | €14k | €9k | ▼ 37.8% |
| Trade debts44 | €5k | €7k | €2k | €4k | €5k | ▲ 18.7% |
| Suppliers440/4 | €5k | €7k | €2k | €4k | €5k | ▲ 18.7% |
| Taxes, remuneration and social security45 | €2k | €2k | €6k | €9k | €3k | ▼ 63.6% |
| Taxes450/3 | €2k | €2k | €5k | €611 | €1k | ▲ 101% |
| Remuneration and social security454/9 | - | - | €1k | €9k | €2k | ▼ 74.9% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €2k | €-12k | €12k | €-6k | €-6k | ▲ 9.0% |
| + Depreciation and write-downs630 | €300 | €300 | €300 | €730 | €215 | ▼ 70.6% |
| Operating cash flow (approximation) | €2k | €-12k | €12k | €-6k | €-5k | ▲ 0.9% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €-1k | €0 | ▲ 100% |
| Change in cash | - | €1k | €379 | €85 | €4k | ▲ 4,214% |
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
02-08
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 2 days late
2025
05-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 5 days late
2024
01-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 1 day late
2023
31-12
Financial
Back to profitnet €12k
Net result €12k after one loss-making year.
29-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 29 days late
2022
31-12
Financial
Weakest financial yearnet €-12k
Net result drops to €-12k, the lowest in the series; recovery starts the following year.
24-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 24 days late
2021
31-12
Financial
Back to profitnet €2k
Net result €2k after one loss-making year.
30-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 30 days late
2020
14-09
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 45 days late
2019
28-08
NBB filing
Annual accounts filed
fiscal year 2018 · full schema · 28 days late
2018
30-08
NBB filing
Annual accounts filed
fiscal year 2017 · full schema · 30 days late
2017
12-07
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 4 acts read
About the unread acts
We know of 4 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
4 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, Anderlecht · 2 establishment units since 1991
Ground area
1,055 m²
Building footprint
283 m²
Volume, LiDAR
2,561 m³
2 parcels, Brussels · tallest building 16.5 m, ±4 floors. Linked by address, not a title deed.
2
companies at this address
See who is registered here
2 establishment units
Ninoofse Steenweg 489, 1070 Anderlecht
since 19912.053.255.319
STAR NIGHT
since 20212.324.589.063
2 parcels
Brussels
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21304B0017/00B011 | Brussels | 897 m² | 1 · 125 m² | 13.7 m · 4 fl. |
| 21302A0017/00V009 | Brussels | 158 m² | 1 · 158 m² | 16.5 m · 1 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.
Recognitions · licences · registrations
Food safety, FASFC
2 sitesAnderlecht2.053.255.319
Anderlecht2.324.589.063
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Of 82,553 companies in sector 70200 we hold annual accounts for 52,585. 32,496 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
Founded13-06-1991
Fiscal year end31-12
Activities, NACEBEL 2025
47110Non-specialised retail sale with food, beverages or tobacco predominating
70200Business and other management consultancy
46494Wholesale of non-electrical household articles
Scores and ratios are computed by Checked and are not a credit decision.