PLAY IT AGAIN SAM
ActiveSummary
PLAY IT AGAIN SAM has been active since 1983 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €3.08M and a net result of €230k. Equity is growing by ~2.7% per year across the filed fiscal years. The computed 12-month bankruptcy probability is 0.3% (very low).
Checked score
Score 2024
47
/ 100
Fair
The score weighs solvency, liquidity, profitability and financial development. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2023
Profitability36▲+9
Solvency31▲+1
Growth51▲+1
Track record100
Bankruptcy probability, 12 months
0.3%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €140k at 30 days acceptable
Liquidity short (current ratio 0.91 against 0.92 in 2023; short-term debt: 85% and cash: 0.3% of total assets), and 94.1% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
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
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 59
Relative position
BE, all sectors
reference
Sector 59
lower
← fewer bankruptcies
more bankruptcies →
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2024Solvency, return and age of the figures
Solvency
5.9%
Return on assets
0.4%
Age of the figures
21 mo
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 30-06-2025, 31 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
31 d early
2023
27 d early
2022
27 d early
2021
19 d early
2020
6 d late
2019
206 d late
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2024, unclassified schema
Turnover
€23.44M▲ 8.5%
2023 · €21.60M
2018: €18.34M
2019: €18.20M
2020: €16.59M
2021: €18.20M
2022: €18.22M
2023: €21.60M
2018 → 2024
EBIT margin
1.4%▲ 1.7pp
2023 · -0.3%
2018: 6.7%
2019: -2.2%
2020: 1.0%
2021: 0.3%
2022: -3.2%
2023: -0.3%
2018 → 2024
Net result
€230k
2023 · €-295k
2018: €927k
2019: €891k
2020: €514k
2021: €460k
2022: €-721k
2023: €-295k
2018 → 2024
Working capital
€-4.16M▼ 8.8%
2023 · €-3.82M
2018: €-3.51M
2019: €-2.87M
2020: €-2.72M
2021: €-616k
2022: €-1.51M
2023: €-3.82M
2018 → 2024
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20202021202220232024Trend
Turnover€16.59M-€18.20M▲ 9.7%€18.22M▲ 0.1%€21.60M▲ 18.6%€23.44M▲ 8.5%
Equity€3.40M-€3.86M▲ 13.5%€3.14M▼ 18.7%€2.85M▼ 9.4%€3.08M▲ 8.1%
Operating result€170k-€62k▼ 63.5%€-575k€-65k▲ 88.7%€337k
Net result€514k-€460k▼ 10.6%€-721k€-295k▲ 59.0%€230k
Result per fiscal year
Operating resultNet result
The operating result returns to profit in 2024: €337k after a loss of €65k in 2023, the highest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €51.79M
Fixed assets
€11.94M ▲ 7.3%
Current assets
€39.85M ▼ 14.2%
Equity and liabilities €51.79M
Equity
€3.08M ▲ 8.1%
Provisions
€84k ▲ 3,255%
Debt
€48.63M ▼ 11.1%
Debt's share of the balance-sheet total falls from 95.0% to 93.9%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€591k▲
2023 · €339k
Cash flow
€484k▲
2023 · €109k
Current ratio
0.91▼
2023 · 0.92
Quick ratio
0.90▼
2023 · 0.92
Debt to equity
15.80▼
2023 · 19.22
ROE
7.5%▲
2023 · -10.4%
ROA
0.4%▲
2023 · -0.5%
Interest coverage
2.41▲
2023 · 1.03
Debt ≤ 1 year
€44.00M▼
2023 · €50.27M
Debt > 1 year
€4.57M▲
2023 · €4.39M
Income taxes
€2k▼
2023 · €2k
Staff costs
€3.12M▲
2023 · €2.94M
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 · 2024 against 2023 · 74 lines
Balance sheet
Code20232024
Assets
Total assets20/58€57.58M€51.79M▼
Fixed assets21/28€11.13M€11.94M▲
Intangible fixed assets21€745k€688k▼
Tangible fixed assets22/27€107k€112k▲
Plant, machinery and equipment23€3k€1k▼
Furniture and vehicles24€105k€56k▼
Other tangible fixed assets26€295€55k▲
Financial fixed assets28€10.28M€11.14M▲
Affiliated companies280/1€10.28M€11.14M▲
Participating interests280€5.52M€6.13M▲
Amounts receivable281€4.76M€5.02M▲
Current assets29/58€46.45M€39.85M▼
Stocks and contracts in progress3€355k€196k▼
Stocks30/36€355k€196k▼
Goods purchased for resale34€355k€196k▼
Amounts receivable within one year40/41€45.72M€39.42M▼
Trade receivables40€35.79M€29.34M▼
Other amounts receivable41€9.93M€10.07M▲
Current investments50/53€2k€2k=
Other investments51/53€2k€2k=
Cash at bank and in hand54/58€295k€157k▼
Deferred charges and accrued income490/1€72k€80k▲
Equity and liabilities
Total equity and liabilities10/49€57.58M€51.79M▼
Equity10/15€2.85M€3.08M▲
Contributions10/11€4.74M€4.74M=
Reserves13€6k€6k=
Distributable reserves133€6k€6k=
Profit (loss) carried forward14€-1.90M€-1.67M▲
Provisions and deferred taxes16€3k€84k▲
Provisions for liabilities and charges160/5€3k€84k▲
Other liabilities and charges164/5€3k€84k▲
Amounts payable17/49€54.73M€48.63M▼
Amounts payable after more than one year17€4.39M€4.57M▲
Other amounts payable178/9€4.39M€4.57M▲
Amounts payable within one year42/48€50.27M€44.00M▼
Trade debts44€29.02M€31.36M▲
Suppliers440/4€29.02M€31.36M▲
Taxes, remuneration and social security45€410k€426k▲
Taxes450/3€99k€113k▲
Remuneration and social security454/9€311k€313k▲
Other amounts payable47/48€20.84M€12.22M▼
Accrued charges and deferred income492/3€68k€58k▼
Income statement
Code20232024
Operating income70/76A€26.83M€28.58M▲
Turnover70€21.60M€23.44M▲
Own construction capitalised72€47k€44k▼
Other operating income74€5.19M€5.10M▼
Operating charges60/66A€26.90M€28.25M▲
Goods for resale, raw materials and consumables60€19.90M€21.03M▲
Purchases600/8€20.04M€20.93M▲
Change in stocks: decrease (increase)609€-132k€102k▲
Services and other goods61€3.40M€3.45M▲
Remuneration, social security and pensions62€2.94M€3.12M▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€405k€253k▼
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4€8k€35k▲
Provisions for liabilities and charges: additions (uses and reversals)635/8-€81k
Other operating charges640/8€240k€285k▲
Operating profit (loss)9901€-65k€337k▲
Financial income75/76B€297k€255k▼
Recurring financial income75€297k€255k▼
Income from financial fixed assets750€245k€254k▲
Other financial income752/9€51k€2k▼
Financial charges65/66B€526k€361k▼
Recurring financial charges65€526k€361k▼
Debt charges650€328k€245k▼
Other financial charges652/9€197k€116k▼
Non-recurring financial charges66B€0-
Profit (loss) for the period before taxes9903€-294k€232k▲
Income taxes67/77€2k€2k▼
Taxes670/3€2k€2k▼
Profit (loss) for the period9904€-295k€230k▲
Profit (loss) for the period to be appropriated9905€-295k€230k▲
Appropriation of the result
Profit (loss) to be appropriated9906€-1.90M€-1.67M▲
Profit (loss) brought forward from the previous period14P€-1.60M€-1.90M▼
Social balance
Average headcount (FTE)908733.732.7▼
The notes to these accounts (61 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
2026
28-08
State Gazette act
Resignation: Michel LAMBOT (director)Power of attorney3 facts ▸
State Gazette act
Resignation: Michel LAMBOT (director)
Power of attorney3 facts ▸
- Board meeting, 20-05-2026
- Director resignation, Michel LAMBOT (director)
- Power of attorney, ARCA FIDUCIAIRE SRL
20-01
State Gazette act
Capital & shares · RestructuringMerger · Accounting effect · Power of attorney6 facts ▸
State Gazette act
Capital & shares · Restructuring
Merger · Accounting effect · Power of attorney6 facts ▸
- General meeting, 16-12-2025
- Merger, absorption, 16-12-2025
- Merger, absorption, 16-12-2025
- Merger, absorption, 16-12-2025
- Accounting effect, 01-07-2025
- Power of attorney, Conseil d'administration de PLAY IT AGAIN SAM
2025
30-06
NBB filing
Annual accounts filed
fiscal year 2024 · unclassified schema
2024
31-12
Financial
Back to profitnet €230k
Net result €230k after 2 loss-making years.
04-07
NBB filing
Annual accounts filed
fiscal year 2023 · unclassified schema
2023
04-07
NBB filing
Annual accounts filed
fiscal year 2022 · unclassified schema
2022
31-12
Financial
Weakest financial yearnet €-721k ▼257%
Net result drops to €-721k, the lowest in the series; recovery starts the following year.
12-07
NBB filing
Annual accounts filed
fiscal year 2021 · unclassified schema
2021
06-08
NBB filing
Annual accounts filed
fiscal year 2020 · unclassified schema · 6 days late
22-02
NBB filing
Annual accounts filed
fiscal year 2019 · full schema · 206 days late
2019
31-12
Financial
Equity above €2MEq €2.89M ▲44.6%
2 profitable years in a row build equity to €2.89M.
10-12
NBB filing
Annual accounts filed
fiscal year 2018 · full schema · 132 days late
Show earlier events
2018
12-11
NBB filing
Annual accounts filed
fiscal year 2017 · full schema · 104 days late
2017
27-09
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 58 days late
2016
08-07
NBB filing
Annual accounts filed
fiscal year 2015 · full schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
no sitting director, no change since 2026
We have established no sitting directors for this company. We derive directors from published Gazette acts; while there are none, or none read, nothing appears here. That does not mean the company has none: the CBE keeps its own list of function holders, which we do not read.
21-08-2026
Resigned as Director
Location & real-estate footprint
Registered office, Brussel · 1 establishment unit since 1983
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Sint-Laurensstraat 36-381000 BrusselGround area
925 m²
Building footprint
168 m²
Volume, LiDAR
1,193 m³
Parcel 21803C1893/00D000, Brussels · tallest building 16.6 m, ±1 floor. Linked by address, not a title deed.
1 establishment unit
Sint-Laurensstraat 36-38, 1000 Brussel
since 19832.022.107.332
1 parcel
Brussels
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21803C1893/00D000 | Brussels | 925 m² | 1 · 168 m² | 16.6 m · 1 fl. |
Linked by address, not proof of ownership
Methodology
via registered seat: 1
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
1 of these parcels carry protected heritage (source: regional heritage registers, Onroerend Erfgoed / patrimoine.brussels).
Structure & network
Ownership & control
2 board mandatesBoard mandates of this companythis company sits on their board2
1 location
Acquisitions and mergers
3 transactionsTook over:62TV RECORDS
Took over:FOLLOW-UP
Took over:TEMPLAR MUSIC
Public money · subsidies and aid
Wallonia-Brussels Federation
2025 · 1 entry · 400 EUR in total| Year | Entries | paid |
|---|---|---|
| 2025 | 1 | 400 EUR |
Recognitions · licences · registrations
Legal Entity Identifier
967600J1FBZKRYZT8P81
Similar companies · same sector, comparable size
Intersong-Primavera, Editions Musicales
BE 0403.030.644
Dilbeek · Eq €3.29M
TONIGHT MUSIC
BE 0458.723.391
Ukkel · Eq €2.61M
CNR Music Belgium
BE 0476.445.390
Anderlecht · Eq €2.38M
FRAMI
BE 0454.977.312
Seraing · Eq €4.01M
Music and Roses
BE 0444.747.770
Linkebeek · Eq €1.91M
Of 594 companies in sector 59203 we hold annual accounts for 195. 43 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Company data · Crossroads Bank
Identification
Legal formPrivate limited company
Founded24-02-1983
Fiscal year end31-12
Activities, NACEBEL 2025
46431Wholesale of electrical household appliances and audio-video equipment
59203Motion picture, video and television programme production, sound recording and music publishing activities
46499Wholesale of other household goods
47540Retail sale of electrical household appliances
59209Motion picture, video and television programme production, sound recording and music publishing activities
73110Advertising agencies
82990Other business support services
Sources
Crossroads Bank for EnterprisesNational Bank · 42 filingsAddress and cadastre registers
Scores and ratios are computed by Checked and are not a credit decision.