Equity
PLUMM has made a profit in every financial year since 2011.
The dashed line is the sector median: 1.8% across 23,788 companies (NACE 56, micro).
About 4 in 100 comparable companies go bankrupt within 12 months (an estimate).
The band follows from the bankruptcy probability. 10 more points roughly halve it.
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 56, micro). It does better than 61% of them on solvency, 24% on liquidity and 30% on profitability.
The bankruptcy probability was computed on 09-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
The probability rests on the annual accounts with balance sheet date 31-12-2024.
Of the companies with a bankruptcy probability in the elevated class on 30-06-2025, 6.3% went bankrupt within twelve months.
Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).
In July 2024, 10,904 companies had the same profile as PLUMM has now. Each dot stands for 28 companies, two years later.
The bankruptcy probability of PLUMM itself is higher: 4.1% within 12 months. It rests on far more data about PLUMM than the profile alone.
The method was tested on the 497,447 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 10,904 companies, not a prediction for PLUMM. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Liquidity is ample, with a current ratio of 1.69 (1.55 in 2022), above the usual 1.5. Short-term debt is 57.6% and cash 7.3% of total assets. However, 57.6% of the assets are financed with debt and provisions.
Show the recommended maximum and see how the verdict changes with amount, term and advance.
The scores and ratios are Checked's own calculations, not a credit decision.
The company filed its last 6 accounts on average 58 days after the deadline. In the sector (NACE 56), the median for financial year 2024 was 7 days after the deadline, and 53% of those companies filed late.
| Company | ||||
|---|---|---|---|---|
| PLUMM Brussels | €546,064 | €557,512 | 42.4% | 9 |
| DIAMOND HILL Herentals | €588,670 | €568,264 | 36.6% | 8.3 |
| LEON STASSEN Thimister-Clermont | €610,892 | €636,214 | 61.6% | 9.1 |
| YENVI HENA Genk | €564,117 | €589,412 | -17.7% | 7.6 |
| VAN DO Brussels | €513,278 | €452,690 | 66.9% | 7.2 |
| BFOOD Anderlecht | €441,353 | €433,046 | -28.4% | 7.2 |
| PITUFAB Sint-Gillis (bij-Brussel) | €461,316 | €586,703 | 44.8% | 11.5 |
These companies have the same main activity as PLUMM: limited-service restaurants, excluding mobile food services (NACE 56112). They are comparable in size and age: total assets between €441,000 and €611,000, founded between 2005 and 2013.
PLUMM has existed since 2010. The present size dates from 2022. The gross margin rose that year from €249,385 to €586,126.
KOKUBAN HOLDING holds 99% of the shares.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
2025 annual accounts not yet filed, deadline passed on 31 July 2026 The financial year closed on 31 December 2025. The accounts are due at the latest 7 months after the close (Companies Code art. 3:10). Source: NBB filings, as of 10 November 2026.
The turnover shown is an estimate from the gross margin.
Turnover ≈ €1.6m. Estimated: probably between €1.3m and €1.8m.
Amounts without an identifiable currency are taken as euros.
Higher than 69% of 1,747 companies in 2024.
Higher than 75% of 1,714 companies in 2024.
Higher than 44% of 1,723 companies in 2024.
Net result: middle half · Equity: middle half · Balance sheet total: middle half · Working capital: top quarter · Staff: middle half
Staff costs divided by the average number of full-time equivalents.
In 2024, 3 people joined and 4 left.
| Line | Trend | 2024 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet: assets | ||||||||||||||
20/58 |
546,064 | 442,362 | 352,978 | 312,118 | 321,295 | 248,140 | 665,508 | 523,102 | 455,403 | 312,728 | 563,026 | 357,703 | 305,323 | |
21/28 |
13,568 | 26,046 | 24,593 | 32,274 | 32,984 | 42,394 | 48,929 | 60,639 | 37,917 | 33,271 | 34,061 | 68,283 | 77,042 | |
22/27 |
13,568 | 26,046 | 24,593 | 32,274 | 32,984 | 42,394 | 48,929 | 60,639 | 37,917 | 33,271 | 34,061 | 68,283 | 77,042 | |
23 |
- | 3,651 | 4,871 | 7,726 | 8,939 | 10,723 | 6,119 | 9,367 | 11,210 | 7,178 | 5,103 | 6,544 | 444 | |
24 |
10,141 | 11,075 | 4,455 | 5,335 | 361 | 1,948 | 7,047 | 10,004 | 12,646 | 15,101 | 15,872 | 46,560 | 59,325 | |
26 |
3,427 | 11,320 | 15,266 | 19,213 | 23,683 | 29,723 | 35,764 | 41,269 | 14,061 | 10,992 | 13,086 | 15,179 | 17,273 | |
29/58 |
532,496 | 416,315 | 328,385 | 279,843 | 288,311 | 205,746 | 616,578 | 462,462 | 417,485 | 279,457 | 528,965 | 289,420 | 228,282 | |
3 |
2,881 | 1,327 | 1,953 | 712 | 3,853 | 6,351 | 6,413 | 11,587 | 11,785 | 5,321 | 3,727 | 5,262 | 7,346 | |
30/36 |
2,881 | 1,327 | 1,953 | 712 | 3,853 | 6,351 | 6,413 | 11,587 | 11,785 | 5,321 | 3,727 | 5,262 | 7,346 | |
40/41 |
487,169 | 386,776 | 311,431 | 265,606 | 261,670 | 157,880 | 523,543 | 420,442 | 384,333 | 10,986 | 184,184 | 115,858 | 16,447 | |
40 |
26,423 | 26,109 | 11,109 | 16,600 | 16,805 | 13,671 | 19,563 | 2,546 | - | 9,705 | 3,678 | 5,786 | 16,447 | |
41 |
460,746 | 360,666 | 300,322 | 249,007 | 244,865 | 144,209 | 503,980 | 417,896 | 384,333 | 1,281 | 180,506 | 110,072 | - | |
54/58 |
40,107 | 27,604 | 14,414 | 6,969 | 12,025 | 37,394 | 86,094 | 19,072 | 8,449 | 224,569 | 330,494 | 166,449 | 200,280 | |
490/1 |
2,338 | 609 | 587 | 6,556 | 10,764 | 4,121 | 528 | 11,362 | 12,918 | 38,581 | 10,560 | 1,851 | 4,209 | |
| Balance sheet: equity and liabilities | ||||||||||||||
10/49 |
546,064 | 442,362 | 352,978 | 312,118 | 321,295 | 248,140 | 665,508 | 523,102 | 455,403 | 312,728 | 563,026 | 357,703 | 305,323 | |
10/15 |
231,730 | 173,159 | 163,778 | 122,643 | 96,938 | 75,307 | 351,795 | 328,681 | 257,278 | 210,548 | 167,938 | 213,476 | 67,776 | |
10/11 |
20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | |
100 |
- | - | - | - | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | |
13 |
30,750 | 30,750 | 30,750 | 30,750 | 30,750 | 30,750 | 30,750 | 20,750 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | |
130/1 |
2,000 | 2,000 | 2,000 | 2,000 | - | - | - | - | - | - | - | - | - | |
130 |
- | - | - | - | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | |
1311 |
2,000 | 2,000 | 2,000 | 2,000 | - | - | - | - | - | - | - | - | - | |
132 |
28,750 | 28,750 | 28,750 | 28,750 | 28,750 | 28,750 | 28,750 | 18,750 | - | - | - | - | - | |
14 |
180,980 | 122,409 | 113,028 | 71,893 | 46,188 | 24,557 | 301,045 | 287,931 | 235,278 | 188,548 | 145,938 | 191,476 | 45,776 | |
17/49 |
314,334 | 269,203 | 189,199 | 189,474 | 224,357 | 172,833 | 313,713 | 194,420 | 198,125 | 102,180 | 395,088 | 144,227 | 237,547 | |
42/48 |
314,334 | 269,203 | 144,199 | 173,487 | 123,147 | 172,833 | 313,713 | 194,420 | 196,883 | 98,932 | 394,053 | 144,227 | 237,547 | |
42 |
15,060 | - | - | - | 7,581 | 7,916 | - | - | - | - | - | - | - | |
44 |
153,826 | 75,476 | 98,142 | 105,712 | 57,787 | 42,184 | 11,944 | 20,378 | 41,126 | 17,190 | 40,661 | 20,643 | 127,421 | |
440/4 |
153,826 | 75,476 | 98,142 | 105,712 | 57,787 | 42,184 | 11,944 | 20,378 | 41,126 | 17,190 | 40,661 | 20,643 | 127,421 | |
45 |
145,447 | 73,357 | 45,714 | 33,165 | 57,778 | 42,733 | 96,382 | 58,080 | 105,667 | 81,741 | 128,392 | 123,585 | 30,353 | |
450/3 |
61,078 | 38,085 | 24,333 | 17,402 | 27,509 | 17,033 | 56,863 | 35,153 | 86,651 | 60,104 | 104,487 | 106,226 | 21,891 | |
454/9 |
84,369 | 35,272 | 21,381 | 15,763 | 30,269 | 25,700 | 39,519 | 22,927 | 19,016 | 21,637 | 23,905 | 17,359 | 8,463 | |
47/48 |
- | 120,370 | 343 | 34,610 | - | 80,000 | 205,386 | 115,962 | 50,090 | - | 225,000 | - | 79,773 | |
492/3 |
- | - | 45,000 | 15,987 | 101,210 | - | - | - | 1,241 | 3,248 | 1,035 | - | - | |
| Income statement | ||||||||||||||
70 |
- | - | - | - | - | - | - | - | - | - | 1.0m | 752,629 | 679,184 | |
76A |
- | - | - | - | - | - | - | - | 731 | 2,725 | 2,494 | 48,430 | - | |
9900 |
557,512 | 586,126 | 249,385 | 236,730 | 428,727 | 444,086 | 469,017 | 399,699 | 412,813 | 487,822 | 632,612 | 378,856 | 205,138 | |
60/61 |
- | - | - | - | - | - | - | - | - | - | 405,422 | 375,760 | 485,498 | |
62 |
529,122 | 444,783 | 201,953 | 193,068 | 377,565 | 337,571 | 340,730 | 222,944 | 277,456 | 318,220 | 349,956 | 174,128 | 104,891 | |
630 |
5,444 | 7,861 | 7,681 | 8,087 | 12,473 | 13,011 | 12,245 | 13,879 | 10,354 | 9,530 | 10,297 | 20,714 | 22,552 | |
640/8 |
8,638 | 1,683 | 1,063 | 4,574 | 4,606 | 3,190 | 4,178 | 4,131 | 4,445 | 4,168 | 6,583 | 2,235 | 873 | |
66A |
- | - | - | - | - | 4,068 | 2,309 | - | - | 904 | - | - | - | |
9901 |
14,308 | 131,799 | 38,687 | 31,000 | 34,084 | 86,246 | 109,555 | 158,744 | 120,558 | 155,904 | 265,775 | 181,780 | 76,822 | |
75/76B |
14,596 | 10,594 | 7,654 | 6,563 | 5,971 | 17,613 | 15,597 | 11,402 | 9,376 | 7,928 | 13,565 | 4,315 | 61 | |
75 |
14,596 | 10,594 | 7,654 | 6,563 | 5,971 | 17,613 | 15,597 | 11,402 | 9,376 | 7,928 | 13,565 | 4,315 | 61 | |
65/66B |
10,812 | 8,799 | 3,544 | 4,810 | 9,529 | 16,395 | 10,929 | 9,149 | 9,319 | 9,370 | 9,401 | 9,097 | 7,910 | |
65 |
10,812 | 8,799 | 3,544 | 4,810 | 9,529 | 16,395 | 10,929 | 9,149 | 9,319 | 9,370 | 9,401 | 9,097 | 7,910 | |
9903 |
18,092 | 133,595 | 42,798 | 32,753 | 30,527 | 87,464 | 114,223 | 160,997 | 121,347 | 156,283 | 272,433 | 225,427 | 68,973 | |
67/77 |
6,104 | 4,214 | 1,663 | 7,047 | 8,896 | 3,952 | 11,110 | 29,593 | 24,618 | 53,673 | 92,971 | 79,727 | 21,197 | |
9904 |
11,987 | 129,380 | 41,135 | 25,705 | 21,631 | 83,512 | 103,113 | 131,404 | 96,729 | 102,610 | 179,462 | 145,700 | 47,776 | |
689 |
- | - | - | - | - | - | 10,000 | 18,750 | - | - | - | - | - | |
9905 |
11,987 | 129,380 | 41,135 | 25,705 | 21,631 | 83,512 | 93,113 | 112,654 | 96,729 | 102,610 | 179,462 | 145,700 | 47,776 | |
| Appropriation of the result | ||||||||||||||
9906 |
180,980 | 242,409 | 113,028 | 71,893 | 46,188 | 384,557 | 381,045 | 347,931 | 285,278 | 248,548 | 370,938 | 191,476 | 47,776 | |
14P |
168,992 | 113,028 | 71,893 | - | - | - | - | - | - | - | - | - | - | |
691/2 |
- | - | - | - | - | - | - | - | - | - | - | - | 2,000 | |
6920 |
- | - | - | - | - | - | - | - | - | - | - | - | 2,000 | |
694/7 |
- | 120,000 | - | - | - | 360,000 | 80,000 | 60,000 | 50,000 | 60,000 | 225,000 | - | - | |
694 |
- | - | - | - | - | 280,000 | - | - | - | 60,000 | 225,000 | - | - | |
695 |
- | 120,000 | - | - | - | 80,000 | 80,000 | 60,000 | 50,000 | - | - | - | - | |
| Social balance sheet | ||||||||||||||
9087 |
9 | 8.9 | 8.7 | 8.4 | 8.1 | 7.3 | 7.2 | 6.1 | 7 | 8.2 | 7.9 | 6.3 | 1.2 | |
Hours worked1013 |
14,139 | 14,245 | 7,179 | 6,984 | 14,303 | 13,026 | 12,628 | 10,250 | 12,602 | 15,315 | 14,603 | 9,911 | 925 | |
| Document | ||||||||||||||
The notes to these accounts have 4 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).
Source: Annual accounts 2024 (PDF), filed on 30-09-2025.
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2024 | full format | 30-09-2025 | 2025-00518012 | |
| 31-12-2022 | full format | 10-10-2023 | 2023-00483127 | |
| 31-12-2021 | full format | 16-10-2022 | 2022-20463779 | |
| 31-12-2020 | full format | 28-08-2021 | 2021-57200129 | |
| 31-12-2019 | full format | 27-10-2020 | 2020-63900568 | |
| 31-12-2018 | full format | 20-08-2019 | 2019-48200508 | |
| 31-12-2017 | full format | 21-08-2018 | 2018-47800495 | |
| 31-12-2016 | full format | 27-07-2017 | 2017-37200261 | |
| 31-12-2015 | full format | 10-07-2016 | 2016-31300464 | |
| 31-12-2014 | full format | 01-07-2015 | 2015-27800245 | |
| 31-12-2013 | full format | 15-06-2014 | 2014-18700086 | |
| 31-12-2012 | full format | 24-06-2013 | 2013-22000028 | |
| 31-12-2011 | full format | 20-12-2012 | 2012-67200335 |
| Line | Trend | 2024 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 19,752 | 139,660 | 46,369 | 39,087 | 46,557 | 99,257 | 121,800 | 172,623 | 130,912 | 165,434 | 276,072 | 202,493 | 99,374 | ||
| 17,431 | 137,241 | 48,817 | 33,793 | 34,103 | 96,524 | 115,359 | 145,283 | 107,083 | 112,141 | 189,760 | 166,413 | 70,328 | ||
| - | 9,314 | 0 | 7,378 | 3,062 | 6,476 | 535 | 36,601 | 14,269 | 10,147 | 1,706 | 11,955 | 99,594 | ||
| - | 13,189 | 7,445 | -5,055 | -25,369 | -48,700 | 67,023 | 10,623 | -216,120 | -105,925 | 164,045 | -33,831 | - | ||
| 218,162 | 147,113 | 184,185 | 106,356 | 165,164 | 32,913 | 302,865 | 268,042 | 220,602 | 180,526 | 134,912 | 145,193 | -9,265 | ||
| - | - | - | - | - | - | - | - | - | - | 25.6% | 24.2% | 11.3% | ||
| 42.4% | 39.1% | 46.4% | 39.3% | 30.2% | 30.3% | 52.9% | 62.8% | 56.5% | 67.3% | 29.8% | 59.7% | 22.2% | ||
| 1.69 | 1.55 | 2.28 | 1.61 | 2.34 | 1.19 | 1.97 | 2.38 | 2.12 | 2.82 | 1.34 | 2.01 | 0.96 | ||
| 1.68 | 1.54 | 2.26 | 1.61 | 2.31 | 1.15 | 1.94 | 2.32 | 2.06 | 2.77 | 1.33 | 1.97 | 0.93 | ||
| 1.36 | 1.55 | 1.16 | 1.54 | 2.31 | 2.30 | 0.89 | 0.59 | 0.77 | 0.49 | 2.35 | 0.68 | 3.50 | ||
| 5.2% | 74.7% | 25.1% | 21.0% | 22.3% | 110.9% | 29.3% | 40.0% | 37.6% | 48.7% | 106.9% | 68.3% | 70.5% | ||
| 2.2% | 29.2% | 11.7% | 8.2% | 6.7% | 33.7% | 15.5% | 25.1% | 21.2% | 32.8% | 31.9% | 40.7% | 15.6% | ||
| 1.83 | 15.87 | 13.08 | - | - | - | - | - | - | - | - | - | - | ||
| - | - | - | - | - | - | - | - | - | - | 1 day | 3 days | 9 days | ||
| - | - | - | - | - | - | - | - | - | - | 37 days | 20 days | 96 days |
EBIT margin: not included in this filing.
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
| Item | 31-12-2024 | 31-12-2022 | 31-12-2021 |
|---|---|---|---|
| Employees at the balance-sheet date | 11 | 13 | 15 |
| full-time | 2 | 1 | 1 |
| part-time | 9 | 12 | 14 |
| in full-time equivalents | 7.9 | 8.8 | 9.9 |
| 8.2 | 8.9 | 8.7 | |
| On a permanent contract | 11 | 13 | 14 |
| Joined | 3 | 8 | 7 |
| Left | 4 | 10 | 4 |
Source: social balance sheet in the 2021 to 2024 annual accounts
| Item | 2024 | 2022 | 2021 |
|---|---|---|---|
| Tangible fixed assets | - | €9,314 | - |
| €5,444 | €7,861 | €7,681 |
Source: notes to the 2021 to 2024 annual accounts (statement of fixed assets)
The operating result for 2024 is €14,308, against €131,799 in 2022. Comparable figures for the intervening years are unavailable.
Debt's share of the balance-sheet total is 57.6%.
Source: lists of holdings in the owners' accounts
Source: list of holdings in the 2024 accounts of KOKUBAN HOLDING. Every holding stands with its own latest accounts.
The network starts from the directors of PLUMM. Every other company they run is a node.
Financial milestones sit on the financial year-end date, not the filing date.
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
| Establishment | Since | Unit number | FASFC approval |
|---|---|---|---|
| KOKUBAN registered office Vilain XIIII-straat 53-55, 1000 Brussels | 02-04-2010 | 2.191.771.022 | Restaurant |
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 21807G0177/00P004 | 259 m² | 1 · 209 m² | 34.4 m · 10 |
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