POINT SOLEIL
ActiveSummary
POINT SOLEIL has been active since 1992 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €101k and a net result of €33k. The figures fluctuate too strongly year-on-year for a reliable trend projection. Its solvency ranks better than 68% of 4659 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.4% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability89▼-11
Solvency75▲+14
Growth78=
Track record100
Bankruptcy probability, 12 months
0.4%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €8k at 30 days acceptable
Liquidity ample (current ratio 23.77 against 6.59 in 2024; short-term debt: 4% and cash: 91.7% of total assets), but 50% of the assets are financed with debt.
Credit check for your own amount and term
Open the credit simulator : see how the verdict changes with amount, term and advance.
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 · 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
50%
Return on assets
16.2%
Age of the figures
9 mo
lowers risk · Growing equity
Reported equity is higher than in 2023 and did not fall compared with 2024. These amounts do not establish the cause of the change.
NBB · annual accounts 2025Equity per financial year
1819202122232425
2018 to 2025 · latest year €101k
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 28-08-2026, 28 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
28 d late
2024
35 d early
2023
on the day
2022
17 d late
2021
22 d late
2020
1 d early
2019
70 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
Equity
€101k▲ 47.8%
2024 · €68k
Total assets
€202k▲ 6.1%
2024 · €190k
Net result
€33k▼ 46.1%
2024 · €61k
Working capital
€185k▲ 15.4%
2024 · €160k
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result€24k€5k▼ 81.3%€55k▲ 1,113%€76k▲ 39.1%€49k▼ 35.4%
Net result€22k€4k▼ 81.1%€53k▲ 1,159%€61k▲ 13.5%€33k▼ 46.1%
Equity€-50k▲ 31.0%€-46k▲ 8.5%€8k€68k▲ 790%€101k▲ 47.8%
Total assets€67k▲ 69.2%€78k▲ 16.6%€116k▲ 49.1%€190k▲ 64.0%€202k▲ 6.1%
Debt€117k▲ 4.3%€108k▼ 7.0%€108k▼ 0.1%€122k▲ 12.6%€101k▼ 17.2%
Working capital€38k▲ 206%€66k▲ 72.5%€100k▲ 51.0%€160k▲ 60.1%€185k▲ 15.4%
Staff (FTE)1▲ 25.0%0.9▼ 10.0%1▲ 11.1%1.2▲ 20.0%1.3▲ 8.3%
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 35% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €202k
Fixed assets
€9k ▲ 527%
Current assets
€193k ▲ 2.2%
Equity and liabilities €202k
Equity
€101k ▲ 47.8%
Debt
€101k ▼ 17.2%
Debt's share of the balance-sheet total falls from 64.1% to 50.0%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€51k▼
2024 · €77k
Cash flow
€34k▼
2024 · €61k
Current ratio
23.77▲
2024 · 6.59
Quick ratio
23.47▲
2024 · 6.50
Debt to equity
1.00▼
2024 · 1.79
ROE
32.3%▼
2024 · 88.8%
ROA
16.2%▼
2024 · 31.8%
Interest coverage
45.69▼
2024 · 68.16
Debt ≤ 1 year
€8k▼
2024 · €29k
Debt > 1 year
€93k▼
2024 · €93k
Income taxes
€15k▲
2024 · €15k
Staff costs
€9k▼
2024 · €14k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | €24k | €25k | €44k | €14k | €9k | ▼ 38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €9k | €10k | €565 | €922 | €2k | ▲ 79.9% |
| Provisions for liabilities and charges: additions (uses and reversals)635/8 | - | €15k | €-15k | - | - | - |
| Other operating charges640/8 | €2k | €870 | €1k | €681 | €1k | ▲ 51.1% |
| Non-recurring operating charges66A | - | €778 | €644 | - | - | - |
| Gross operating margin9900 | €59k | €56k | €86k | €92k | €61k | ▼ 34.0% |
| Operating profit (loss)9901 | €24k | €5k | €55k | €76k | €49k | ▼ 35.4% |
| Financial income75/76B | - | €867 | - | €41 | €15 | ▼ 63.5% |
| Recurring financial income75 | - | €17 | - | €41 | €15 | ▼ 63.5% |
| Non-recurring financial income76B | - | €850 | - | - | - | - |
| Financial charges65/66B | €2k | €897 | €1k | €1k | €1k | ▼ 1.6% |
| Recurring financial charges65 | €2k | €897 | €1k | €1k | €1k | ▼ 1.6% |
| Profit (loss) for the period before taxes9903 | €23k | €4k | €54k | €75k | €48k | ▼ 35.9% |
| Income taxes67/77 | €241 | €248 | €249 | €15k | €15k | ▲ 6.6% |
| Profit (loss) for the period9904 | €22k | €4k | €53k | €61k | €33k | ▼ 46.1% |
| Profit (loss) for the period to be appropriated9905 | €22k | €4k | €53k | €61k | €33k | ▼ 46.1% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €67k | €78k | €116k | €190k | €202k | ▲ 6.1% |
| Fixed assets21/28 | €11k | €2k | €2k | €1k | €9k | ▲ 527% |
| Intangible fixed assets21 | - | - | - | - | €6k | - |
| Tangible fixed assets22/27 | €11k | €2k | €2k | €1k | €3k | ▲ 125% |
| Furniture and vehicles24 | €11k | €1k | €2k | €1k | €3k | ▲ 171% |
| Other tangible fixed assets26 | €894 | €652 | €462 | €273 | €84 | ▼ 69.3% |
| Current assets29/58 | €55k | €76k | €114k | €189k | €193k | ▲ 2.2% |
| Stocks and contracts in progress3 | €2k | €3k | €3k | €2k | €2k | ▼ 0.6% |
| Stocks30/36 | €2k | €3k | €3k | €2k | €2k | ▼ 0.6% |
| Amounts receivable within one year40/41 | €83 | €62 | €62 | €62 | €5k | ▲ 7,699% |
| Trade receivables40 | €46 | - | - | - | €287 | - |
| Other amounts receivable41 | €37 | €62 | €62 | €62 | €5k | ▲ 7,237% |
| Cash at bank and in hand54/58 | €53k | €71k | €110k | €185k | €185k | ▲ 0.2% |
| Deferred charges and accrued income490/1 | €338 | €1k | €1k | €2k | €635 | ▼ 61.5% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €67k | €78k | €116k | €190k | €202k | ▲ 6.1% |
| Equity10/15 | €-50k | €-46k | €8k | €68k | €101k | ▲ 47.8% |
| Contributions10/11 | €56k | €56k | €56k | €56k | €56k | = |
| Reserves13 | - | - | - | - | €32k | - |
| Distributable reserves133 | - | - | - | - | €32k | - |
| Profit (loss) carried forward14 | €-105k | €-101k | €-48k | €13k | €13k | ▲ 4.8% |
| Provisions and deferred taxes16 | - | €15k | - | - | - | - |
| Provisions for liabilities and charges160/5 | - | €15k | - | - | - | - |
| Other liabilities and charges164/5 | - | €15k | - | - | - | - |
| Amounts payable17/49 | €117k | €108k | €108k | €122k | €101k | ▼ 17.2% |
| Amounts payable after more than one year17 | €100k | €99k | €95k | €93k | €93k | ▼ 0.5% |
| Financial debts170/4 | €2k | - | - | - | - | - |
| Other amounts payable178/9 | €98k | €99k | €95k | €93k | €93k | ▼ 0.5% |
| Amounts payable within one year42/48 | €17k | €10k | €14k | €29k | €8k | ▼ 71.7% |
| Current portion of amounts payable after more than one year42 | €5k | €2k | - | - | - | - |
| Trade debts44 | €6k | €4k | €7k | €8k | €3k | ▼ 56.9% |
| Suppliers440/4 | €6k | €4k | €7k | €8k | €3k | ▼ 56.9% |
| Taxes, remuneration and social security45 | €6k | €4k | €7k | €21k | €5k | ▼ 77.1% |
| Taxes450/3 | €3k | €2k | €3k | €18k | €3k | ▼ 81.7% |
| Remuneration and social security454/9 | €2k | €2k | €4k | €3k | €2k | ▼ 49.2% |
| Accrued charges and deferred income492/3 | - | - | - | €2 | - | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €22k | €4k | €53k | €61k | €33k | ▼ 46.1% |
| + Depreciation and write-downs630 | €9k | €10k | €565 | €922 | €2k | ▲ 79.9% |
| Operating cash flow (approximation) | €31k | €14k | €54k | €61k | €34k | ▼ 44.3% |
| Investment in fixed assets (approximation) | - | €-403 | €-948 | €0 | €-9k | - |
| Change in cash | - | €18k | €39k | €75k | €370 | ▼ 99.5% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
More with these figures Sector benchmark What changed Value indication
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
28-08
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 28 days late
2025
31-12
Financial
Liquidity quadruplescurrent ratio 23.77
Current ratio from 6.59 to 23.77; short-term debt falls from €29k to €8k.
31-12
Financial
Equity above €100kEq €101k ▲47.8%
5 profitable years in a row build equity to €101k.
26-06
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial
Highest result since 2018net €61k ▲13.5%
Operating result €76k, net result €61k, both a record.
31-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
17-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 17 days late
2022
31-12
Financial
Liquidity doublescurrent ratio 7.91
Current ratio from 3.28 to 7.91; short-term debt falls from €17k to €10k.
22-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 22 days late
2021
31-12
Financial
Back to profitnet €22k
Net result €22k after 3 loss-making years.
30-07
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
09-10
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 70 days late
Show earlier events
2019
09-07
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
23-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 23 days late
2017
30-08
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 30 days late
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.
Have them read with priority
Sign in to place this company at the front of the reading queue.
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, Marche-en-Famenne · 1 establishment unit since 2002
Ground area
1,072 m²
Building footprint
231 m²
Parcel 83002A1079/00D000, Wallonia. Linked by address, not a title deed.
1 establishment unit
Marche, R.Notre Dame de Grâces 3 B, 6900 Marche-en-Famenne
since 20022.057.478.579
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 83002A1079/00D000 | Wallonia | 1,072 m² | 1 · 231 m² | - |
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.
Similar companies · same sector, comparable size
ANTI AGING CENTER
BE 0849.263.803
Brussel · Eq €101,039
PARFUMERIE DIERCKX
BE 0474.936.447
Lier · Eq €101,141
DEDECKER SOFIE
BE 0871.589.936
Middelkerke · Eq €100,469
FOX & JANE
BE 0757.786.764
Schoten · Eq €100,270
EKSG
BE 0721.582.109
Antwerpen · Eq €101,629
Of 24,863 companies in sector 96220 we hold annual accounts for 1,439. 1,009 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
Founded27-04-1992
Fiscal year end31-12
Activities, NACEBEL 2025
96220Beauty care and other beauty treatments
96230Day spas, saunas and steam baths
46424
47722
47750Retail sale of cosmetics and toilet articles
47784Retail sale of souvenirs and religious articles
56112Limited-service restaurants, excluding mobile food services
Scores and ratios are computed by Checked and are not a credit decision.