Plan B
ActiveSummary
Plan B has been active since 2018 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €10k and a net result of €2k. Equity is growing by ~4% per year across the filed fiscal years. Its solvency ranks better than 81% of 2318 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.5% (low).
Checked score
Score 2025
Axes · tick = 2024
Profitability83=
Solvency94▲+22
Growth78=
Track record100
Bankruptcy probability, 12 months
0.5%
Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €500 at 30 days acceptable
Liquidity ample (current ratio 2.14 against 0.96 in 2024; short-term debt: 24.5% and cash: 23.7% of total assets), and 31.5% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Four 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 93
Relative position
BE, all sectors
reference
Sports, amusement and recreation activities (NACE 93)
about 50% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
raises risk · Limited track record
This company has not been active as long as an established one and statistically fails somewhat more often.
KBO · incorporation dateAge against the risk zone
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
68.5%
Return on assets
11.6%
Age of the figures
9 mo
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 22-07-2026, 9 days ahead of the deadline.
NBB · 7 filingsDeviation from the deadline
2025
9 d early
2024
29 d early
2023
5 d early
2022
11 d early
2021
3 d early
2020
30 d early
2019
3 d early
← 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
Equity
€10k▲ 20.3%
2024 · €9k
2019: €6k
2020: €10k▲ +75.3% vs 2019
2021: €10k▲ +1.0% vs 2020
2022: €5k▼ -51.8% vs 2021lowest in 7 years
2023: €6k▲ +37.3% vs 2022
2024: €9k▲ +34.0% vs 2023
2025: €10k▲ +20.3% vs 2024highest in 7 years
2019 → 2025
Total assets
€15k▼ 18.4%
2024 · €19k
2019: €21k
2020: €27k▲ +25.2% vs 2019highest in 7 years
2021: €25k▼ -5.2% vs 2020
2022: €21k▼ -18.2% vs 2021
2023: €20k▼ -4.3% vs 2022
2024: €19k▼ -6.4% vs 2023
2025: €15k▼ -18.4% vs 2024lowest in 7 years
2019 → 2025
Net result
€2k▼ 20.0%
2024 · €2k
2019: €-9klowest in 7 years
2020: €1k▲ +113% vs 2019
2021: €98▼ -91.5% vs 2020
2022: €-5k▼ -5271% vs 2021
2023: €2k▲ +135% vs 2022
2024: €2k▲ +24.9% vs 2023highest in 7 years
2025: €2k▼ -20.0% vs 2024
2019 → 2025
Working capital
€4k
2024 · €-391
2019: €-8k
2020: €-10k▼ -15.6% vs 2019
2021: €-8k▲ +13.7% vs 2020
2022: €-10k▼ -21.7% vs 2021lowest in 7 years
2023: €-5k▲ +49.4% vs 2022
2024: €-391▲ +92.3% vs 2023
2025: €4k▲ +1179% vs 2024highest 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€10k-€5k▼ 51.8%€6k▲ 37.3%€9k▲ 34.0%€10k▲ 20.3%
2021: €10k
2022: €5k▼ -51.8% vs 2021lowest in 5 years
2023: €6k▲ +37.3% vs 2022
2024: €9k▲ +34.0% vs 2023
2025: €10k▲ +20.3% vs 2024highest in 5 years
Operating result€558-€-5k€2k€2k▲ 4.7%€2k▼ 2.2%
2021: €558
2022: €-5k▼ -910% vs 2021lowest in 5 years
2023: €2k▲ +148% vs 2022
2024: €2k▲ +4.7% vs 2023highest in 5 years
2025: €2k▼ -2.2% vs 2024
Net result€98-€-5k€2k€2k▲ 24.9%€2k▼ 20.0%
2021: €98
2022: €-5k▼ -5271% vs 2021lowest in 5 years
2023: €2k▲ +135% vs 2022
2024: €2k▲ +24.9% vs 2023highest in 5 years
2025: €2k▼ -20.0% vs 2024
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 2% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €15k
Fixed assets
€7k ▼ 20.8%
Current assets
€8k ▼ 16.0%
Equity and liabilities €15k
Equity
€10k ▲ 20.3%
Debt
€5k ▼ 52.0%
Debt's share of the balance-sheet total falls from 53.5% to 31.5%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€5k▼
2024 · €5k
Cash flow
€4k▼
2024 · €5k
Current ratio
2.14▲
2024 · 0.96
Quick ratio
1.71▲
2024 · 0.79
Debt to equity
0.46▼
2024 · 1.15
ROE
16.9%▼
2024 · 25.3%
ROA
11.6%▼
2024 · 11.8%
Interest coverage
9.43▼
2024 · 11.04
Debt ≤ 1 year
€4k▼
2024 · €10k
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€19k€15k▼
Fixed assets21/28€9k€7k▼
Tangible fixed assets22/27€9k€7k▼
Plant, machinery and equipment23€845€933▲
Furniture and vehicles24€10€0▼
Other tangible fixed assets26€8k€6k▼
Current assets29/58€9k€8k▼
Stocks and contracts in progress3€2k€2k▼
Stocks30/36€2k€2k▼
Amounts receivable within one year40/41€617€542▼
Trade receivables40€617€542▼
Cash at bank and in hand54/58€5k€4k▼
Deferred charges and accrued income490/1€2k€2k▲
Equity and liabilities
Total equity and liabilities10/49€19k€15k▼
Equity10/15€9k€10k▲
Contributions10/11€17k€17k=
Profit (loss) carried forward14€-9k€-7k▲
Amounts payable17/49€10k€5k▼
Amounts payable within one year42/48€10k€4k▼
Trade debts44€1k€712▼
Suppliers440/4€1k€712▼
Taxes, remuneration and social security45€2k€960▼
Taxes450/3€2k€960▼
Other amounts payable47/48€7k€2k▼
Accrued charges and deferred income492/3€115€1k▲
Income statement
Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€3k€3k▼
Other operating charges640/8€387€400▲
Gross operating margin9900€6k€5k▼
Operating profit (loss)9901€2k€2k▼
Financial income75/76B€381€43▼
Recurring financial income75€381€43▼
Financial charges65/66B€467€518▲
Recurring financial charges65€467€518▲
Profit (loss) for the period before taxes9903€2k€2k▼
Profit (loss) for the period9904€2k€2k▼
Profit (loss) for the period to be appropriated9905€2k€2k▼
Appropriation of the result
Profit (loss) to be appropriated9906€-9k€-7k▲
Profit (loss) brought forward from the previous period14P€-11k€-9k▲
The notes to these accounts (5 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 |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | €765 | €0 | - | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €3k | €3k | €3k | €3k | €3k | ▼ 7.7% |
| Other operating charges640/8 | - | - | - | €387 | €400 | ▲ 3.2% |
| Gross operating margin9900 | €4k | €-1k | €5k | €6k | €5k | ▼ 4.7% |
| Operating profit (loss)9901 | €558 | €-5k | €2k | €2k | €2k | ▼ 2.2% |
| Financial income75/76B | €4 | €74 | €117 | €381 | €43 | ▼ 88.7% |
| Recurring financial income75 | €4 | €74 | €117 | €381 | €43 | ▼ 88.7% |
| Financial charges65/66B | €464 | €623 | €538 | €467 | €518 | ▲ 10.9% |
| Recurring financial charges65 | €464 | €623 | €538 | €467 | €518 | ▲ 10.9% |
| Profit (loss) for the period before taxes9903 | €98 | €-5k | €2k | €2k | €2k | ▼ 20.0% |
| Profit (loss) for the period9904 | €98 | €-5k | €2k | €2k | €2k | ▼ 20.0% |
| Profit (loss) for the period to be appropriated9905 | €98 | €-5k | €2k | €2k | €2k | ▼ 20.0% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €25k | €21k | €20k | €19k | €15k | ▼ 18.4% |
| Fixed assets21/28 | €18k | €15k | €12k | €9k | €7k | ▼ 20.8% |
| Tangible fixed assets22/27 | €18k | €15k | €12k | €9k | €7k | ▼ 20.8% |
| Plant, machinery and equipment23 | €3k | €2k | €1k | €845 | €933 | ▲ 10.5% |
| Furniture and vehicles24 | €546 | €320 | €122 | €10 | €0 | ▼ 100% |
| Other tangible fixed assets26 | €14k | €12k | €10k | €8k | €6k | ▼ 23.9% |
| Current assets29/58 | €7k | €6k | €8k | €9k | €8k | ▼ 16.0% |
| Stocks and contracts in progress3 | €1k | €2k | €2k | €2k | €2k | ▼ 7.1% |
| Stocks30/36 | €1k | €2k | €2k | €2k | €2k | ▼ 7.1% |
| Amounts receivable within one year40/41 | - | €643 | €901 | €617 | €542 | ▼ 12.2% |
| Trade receivables40 | - | €643 | €901 | €617 | €542 | ▼ 12.2% |
| Cash at bank and in hand54/58 | €6k | €3k | €4k | €5k | €4k | ▼ 34.1% |
| Deferred charges and accrued income490/1 | €69 | €212 | €2k | €2k | €2k | ▲ 33.3% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €25k | €21k | €20k | €19k | €15k | ▼ 18.4% |
| Equity10/15 | €10k | €5k | €6k | €9k | €10k | ▲ 20.3% |
| Contributions10/11 | €17k | €17k | €17k | €17k | €17k | = |
| Profit (loss) carried forward14 | €-8k | €-13k | €-11k | €-9k | €-7k | ▲ 20.1% |
| Amounts payable17/49 | €16k | €16k | €13k | €10k | €5k | ▼ 52.0% |
| Amounts payable within one year42/48 | €15k | €16k | €13k | €10k | €4k | ▼ 62.3% |
| Trade debts44 | €898 | €2k | €1k | €1k | €712 | ▼ 37.7% |
| Suppliers440/4 | €898 | €2k | €1k | €1k | €712 | ▼ 37.7% |
| Taxes, remuneration and social security45 | €427 | €956 | €793 | €2k | €960 | ▼ 38.0% |
| Taxes450/3 | €427 | €956 | €793 | €2k | €960 | ▼ 38.0% |
| Other amounts payable47/48 | €14k | €13k | €11k | €7k | €2k | ▼ 71.4% |
| Accrued charges and deferred income492/3 | €131 | €137 | €146 | €115 | €1k | ▲ 827% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €98 | €-5k | €2k | €2k | €2k | ▼ 20.0% |
| + Depreciation and write-downs630 | €3k | €3k | €3k | €3k | €3k | ▼ 7.7% |
| Operating cash flow (approximation) | €3k | €-2k | €5k | €5k | €4k | ▼ 13.0% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €-388 | €-749 | ▼ 93.2% |
| Change in cash | - | €-3k | €656 | €2k | €-2k | ▼ 216% |
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
22-07
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
31-12
Financial
Liquidity doublescurrent ratio 2.14
Current ratio from 0.96 to 2.14; short-term debt falls from €10k to €4k.
02-07
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial
Highest result since 2019net €2k ▲24.9%
Operating result €2k, net result €2k, both a record.
26-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
31-12
Financial
Back to profitnet €2k
Net result €2k after one loss-making year.
20-07
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
28-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
01-07
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
31-12
Financial
Back to profitnet €1k
Net result €1k after one loss-making year.
28-07
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 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
2 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, Tienen · 1 establishment unit since 2018
Ground area
133 m²
Building footprint
81 m²
Volume, LiDAR
686 m³
Parcel 24593H0209/00T003, Flanders · tallest building 10.7 m, ±3 floors. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 establishment unit
Plan B
since 20182.280.840.083
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 24593H0209/00T003 | Flanders | 133 m² | 1 · 81 m² | 10.7 m · 3 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.
Recognitions · licences · registrations
Food safety, FASFC
1 siteTienen2.280.840.083
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Of 6,727 companies in sector 93299 we hold annual accounts for 1,168. 685 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
Founded05-10-2018
Fiscal year end31-12
Activities, NACEBEL 2025
93299Other amusement and recreation activities
56112Limited-service restaurants, excluding mobile food services
82400Office administrative, office support and other business support activities
Scores and ratios are computed by Checked and are not a credit decision.