Turnover
≈ €84,000 estimated
The abbreviated format states no turnover.
Program Sam
Overview
Lifetime
2 annual accounts with figures on one time axispeak €23,167 (2024)
€21,303▼ 8.0%
peak €17,605 (2024)
€15,998▼ 9.1%
peak €36,104 (2025)
€36,104▲ 79.6%
€10,881▲ 23.8%
Board1 name since 2024
1 directorVAN EMELEN Sam Philip Geert Jetty
Documentsfilings and deeds
09-07-202622 days before the deadline
2025abbreviated format
Equity from €20,105 to €36,104Debts from €8,791 to €10,881Cash from €16,680 to €40,727
Key points
from the 2025 annual accountsLiquidity
4.24 was 3.16 in 2024
Short-term debts rose from €8,791 to €10,881.
Position in the sector
€36,104
Less equity than 82% of companies in head offices and management consultancy. Sector median €323,509 · 10,866 companies.
Checked score
98
Excellent
Financially stronger than 86% of micro companies in head offices and management consultancy (NACE 70)
Probability in this band: under 0.55%
Bankruptcy probability within 12 months
< 0.1% Very low
0%0.5%1.5%4%10%≥ 25%
The dashed line is the sector median: 0.1% across 48,570 companies (NACE 70, micro).
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
Last 24 months
02-2025: 0.7%
03-2025: 0.7%● unchanged vs 02-2025
04-2025: 0.7%● unchanged vs 03-2025
05-2025: 0.7%● unchanged vs 04-2025
06-2025: 0.8%▲ +0.1 percentage points vs 05-2025highest value
07-2025: 0.1%▼ -0.7 percentage points vs 06-2025
08-2025: 0.1%● unchanged vs 07-2025
09-2025: 0.1%● unchanged vs 08-2025
10-2025: 0.1%● unchanged vs 09-2025
11-2025: 0.1%● unchanged vs 10-2025
12-2025: 0.1%● unchanged vs 11-2025
01-2026: 0.1%● unchanged vs 12-2025
02-2026: 0.1%● unchanged vs 01-2026
03-2026: 0.1%● unchanged vs 02-2026
04-2026: 0.1%● unchanged vs 03-2026
05-2026: 0.1%● unchanged vs 04-2026
06-2026: 0.1%● unchanged vs 05-2026
07-2026: 0.1%● unchanged vs 06-2026
08-2026: 0.1%● unchanged vs 07-2026
09-2026: 0.1%● unchanged vs 08-2026
10-2026: < 0.1%▼ -0.1 percentage points vs 09-2026lowest value
11-2026: < 0.1%● unchanged vs 10-2026lowest value
Financial strengthStrong
Score breakdown
raises risk
Founded in 2024
lowers risk
Sector: Activities of head offices; management consultancy activities (NACE 70)
Liquidity: current ratio 4.24, cash €40,727
Equity €36,104 (76.8% of total assets)
Calculation
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 70, micro). It does better than 86% of them on solvency, 85% on liquidity, 84% on profitability and 87% on growth.
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 31-12-2025.
Of the companies with a bankruptcy probability in the very low class on 30-06-2025, 0.1% 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).
Comparable companies, two years later
In July 2024, 39,278 companies had the same profile as Program Sam has now. Each dot stands for 99 companies, two years later.
95.8%
were still trading
2.3%
stopped another way
1.8%
went bankrupt
Another 0.1% stopped without a precise date, possibly only after those two years.
The bankruptcy probability of Program Sam itself is lower: < 0.1% within 12 months. It rests on far more data about Program Sam than the profile alone.
Test of the method
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 39,278 companies, not a prediction for Program Sam. 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.
Credit verdict
Credit of up to €3,500 on 30-day terms is acceptable
Liquidity is ample, with a current ratio of 4.24 (3.16 in 2024), above the usual 1.5. Short-term debt is 23.2% and cash 86.7% of total assets. 23.2% of the assets are financed with debt and provisions.
Credit check for an amount and term of your choice
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.
Signals
Five signals.
lowers riskraises riskneutral
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 09-07-2026, 22 days ahead of the deadline.
NBB · 2 filingsDeviation from the deadline
2025
22 days early
2024
51 days early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
The company filed its last 2 accounts on average 37 days before the deadline. In the sector (NACE 70), the median for financial year 2024 was 9 days before the deadline, and 32% of those companies filed late.
Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsWhere today falls in the filing period
10-11-2026 today31-12-2026 year end31-07-2027 deadline
Recent changes
Registered in the Peppol Directory
Reachable for e-invoices through 0208:1005099350
Publication in the Belgian Official Gazette
Gazette deed
Incorporation
Founding capital of €2,500, 100 shares · Founder: VAN EMELEN Sam Philip Geert Jetty · Appointment: VAN EMELEN Sam Philip Geert Jetty (director) · published on 25-01-2024 · Gazette deed
First establishment
Mechelsesteenweg 257, Antwerp
Comparable companies
same main activity, similar in size and age| Company | ||||
|---|---|---|---|---|
| Program Sam Antwerp | €46,984 | €21,303 | 76.8% | - |
| Twentynine Invest Antwerp | €59,637 | €22,278 | 7.6% | - |
| Macas Merksplas | €48,877 | €20,242 | 45.2% | - |
| SMIDT Schilde | €47,263 | €23,241 | 79.2% | - |
| JustJam Heist-op-den-Berg | €47,739 | €20,769 | 52.8% | - |
| BM-Consultancy Lier | €56,806 | €21,593 | 53.5% | - |
| Le-Ly Antwerp | €50,658 | €25,204 | 88.9% | - |
These companies have the same main activity as Program Sam: business and other management consultancy (NACE 70200). They are comparable in size and age: total assets between €47,300 and €59,600, founded between 2023 and 2024.
Official details
Source: KBO- Status
- Active since 23-01-2024Normal situation
- Activity
- Business and other management consultancyNACE 70200and 2 others
- Establishment unit
- 2.354.919.7752018 Antwerp, since 23-01-2024
- Financial year end
- 31 December
- Peppol
- Reachable since 19-02-2025
Annual accounts 2025
- €21,303▼ 8.0%
- €15,998▼ 9.1%
- €36,104▲ 79.6%
- €46,984▲ 62.6%
- Filing
- Filed on 09-07-2026, 22 days before the end of the filing period
Insights on Program Sam
Program Sam has been active since 2024 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €36,104 and a net result of €15,998.
Its solvency ranks better than 73% of 10,856 sector peers (NACE 70, financial year 2025). The computed 12-month bankruptcy probability is below 0.1% (very low).
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
Financials
Annual accounts 2025
abbreviated format, filed on 09-07-2026, 22 days before the deadline€21,303
▼ 8.0%
€20,867
▼ 6.6%
€15,998
▼ 9.1%
€35,244
▲ 85.3%
76.8%
▲ 7.3 percentage points
4.24
▲ 1.08
Turnover and EBIT margin are not published. The abbreviated format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €84,000. Estimated: probably between €37,000 and €210,000.
Balance sheet
balance sheet total €46,984 on 31-12-2025What the company ownsHow it is paid for
in euro
in euro
Position in the sector
76.8%
Higher than 73% of 10,856 companies in 2025.
4.24
Higher than 76% of 10,478 companies in 2025.
34.1%
Higher than 90% of 10,725 companies in 2025.
Program Sam
Middle half of the sector
80% of the sector
Abbreviated accounts in head offices and management consultancy (NACE 70)
Net result: middle half · Equity: bottom quarter · Balance sheet total: bottom quarter · Working capital: middle half
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2025 | 2024 |
|---|---|---|---|
| Balance sheet: assets | |||
20/58 |
46,984 | 28,896 | |
21/28 |
859 | 1,088 | |
22/27 |
859 | 1,088 | |
23 |
859 | 1,088 | |
29/58 |
46,125 | 27,808 | |
3 |
409 | 682 | |
30/36 |
409 | 682 | |
40/41 |
4,820 | 10,214 | |
40 |
4,646 | 10,214 | |
41 |
174 | - | |
54/58 |
40,727 | 16,680 | |
490/1 |
169 | 232 | |
| Balance sheet: equity and liabilities | |||
10/49 |
46,984 | 28,896 | |
10/15 |
36,104 | 20,105 | |
10/11 |
2,500 | 2,500 | |
13 |
33,604 | 17,605 | |
133 |
33,604 | 17,605 | |
17/49 |
10,881 | 8,791 | |
42/48 |
10,881 | 8,791 | |
43 |
65 | 8 | |
430/8 |
65 | 8 | |
44 |
579 | 1,345 | |
440/4 |
579 | 1,345 | |
45 |
10,237 | 7,409 | |
450/3 |
10,237 | 7,409 | |
47/48 |
0 | 29 | |
| Income statement | |||
9900 |
21,303 | 23,167 | |
630 |
229 | 56 | |
640/8 |
208 | 762 | |
9901 |
20,867 | 22,348 | |
65/66B |
483 | 11 | |
65 |
483 | 11 | |
9903 |
20,383 | 22,337 | |
67/77 |
4,385 | 4,732 | |
9904 |
15,998 | 17,605 | |
9905 |
15,998 | 17,605 | |
| Appropriation of the result | |||
9906 |
15,998 | 17,605 | |
691/2 |
15,998 | 17,605 | |
6921 |
15,998 | 17,605 | |
| Document | |||
The notes to these accounts have 6 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.
Source: Annual accounts 2025 at the NBB, filed on 09-07-2026.
Filings
each dot is a set of accounts, on the day it reached the National BankKey figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2025 | 2024 |
|---|---|---|---|
| 21,095 | 22,405 | ||
| 16,227 | 17,662 | ||
| 0 | 1,145 | ||
| 24,047 | - | ||
| 35,244 | 19,017 | ||
| 76.8% | 69.6% | ||
| 4.24 | 3.16 | ||
| 4.20 | 3.09 | ||
| 0.30 | 0.44 | ||
| 44.3% | 87.6% | ||
| 34.1% | 60.9% | ||
| 43.63 | over 100 |
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.
Investments
fixed assets acquired| Item | 2025 | 2024 |
|---|---|---|
| Tangible fixed assets | - | €1,145 |
| €229 | €56 |
Source: notes to the 2024 to 2025 annual accounts (statement of fixed assets)
Insights on Program Sam
The operating result for 2025 is 7% lower than in 2024.
Debt's share of the balance-sheet total falls from 30.4% to 23.2%. Equity and debt are higher.
Board & ownership
Board
1 director, since incorporationDirector (not named in the articles)
since 19-01-2024
term without a fixed end
listed in the 2025 annual accounts, filed on 09-07-2026
- Signing authorityThe articles say who may bind the company, for example by signing a contract.
- “Artikel 13. Bevoegdheden van het bestuursorgaan Als er slechts één bestuurder is, is het geheel van de bevoegdheden van de bestuurders aan…”deed of 25-01-2024
Mandates through the years
1 name, the dashed line is todayVAN EMELEN Sam Philip Geert Jetty
Director (not named in the articles)
Director (not named in the articles)
Board
Mandates as a list
- VAN EMELEN Sam Philip Geert Jetty
- Director (not named in the articles), from 19-01-2024 to date
Control
This company
Program Sam
Equity €36,104
Profit €15,998 in 2025
Capital
- Contribution
- €2,500
- Shares
- 100
- Contribution per share
- €25
- Equity per share
- €361 in 2025
- Source
- deed of 25-01-2024
Articles of association
deed of 25-01-2024 (in Dutch)- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimited
- Board ruleThese rules set how the board is made up, meets and takes decisions.
- At least 1 director
- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- First Friday of June at 18:00
- Statutory auditorA statutory auditor is a registered auditor who checks the annual accounts. Small companies need not have one. According to the deed, the legal criteria do not require one here.
- No statutory auditor
Shareholders
At incorporation
deed of 25-01-2024 ↗
- VAN EMELEN Sam Philip Geert Jetty 100 shares (100%) · in cash
Network & group
No group
Program Sam has no parent and no holdings in its annual accounts. VAN EMELEN Sam Philip Geert Jetty is the only director. Program Sam shares no director with another company.
Timeline
Timeline
6 events since 2024Filings
Establishments
Address
202420252026
Deadline for the 2026 accounts: 31-07-2027
2026
Annual accounts 2025 filed NBBabbreviated format · 22 days before the deadline
2025
Annual accounts 2024 filed PDFabbreviated format · 51 days before the deadline
Registered in the Peppol Directory Reachable for e-invoices through 0208:1005099350
2024
Publication in the Belgian Official Gazette PDF
IncorporationFounding capital of €2,500, 100 shares · Founder: VAN EMELEN Sam Philip Geert Jetty · Appointment: VAN EMELEN Sam Philip Geert Jetty (director) · published on 25-01-20243 points ▸
- Founder, VAN EMELEN Sam Philip Geert Jetty
- Founding capital, €2,500, 100 shares
- Director appointment, VAN EMELEN Sam Philip Geert Jetty (director (not named in the articles))
- The deed holds 4 more points.
First establishment Mechelsesteenweg 257, Antwerp
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
History
On 23 January 2024, Program Sam was incorporated as a private limited company by one natural person, with a starting capital of €2,500.12 VAN EMELEN Sam Philip Geert Jetty has served as director since 2024.3 The company has filed 2 sets of annual accounts, the latest for financial year 2025.3
Company details
Identity
- Enterprise number
- 1005.099.350
- VAT number
- BE 1005.099.350
- Peppol ID
- 0208:1005099350
- Other Peppol ID
- 9925:BE1005099350
- Legal form
- Private limited company
- Status
- Active, normal situation
- Founded
- 23-01-2024
- Financial year
- ends on 31 December
- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- First Friday of June at 18:00deed of 25-01-2024 (in Dutch)
- Peppol
- Reachable since 19-02-2025Follow this company and you will hear the next morning if it leaves the Peppol register.
- Name
- Program Sam in Dutch
- Entity type
- Legal entity
- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimiteddeed of 25-01-2024 (in Dutch)
- Name clauseThe company operates under this name according to its articles.
- Program Samdeed of 25-01-2024 (in Dutch)
- Registered office clauseThe articles name the region of the registered office. The language of official documents depends on that region, among other things.
- “Mechelsesteenweg 257/C801, 2018 Antwerpen”deed of 28-10-2024 (in Dutch)
Activities
NACEBEL 202570200
Business and other management consultancy main activity
73110
Advertising agencies
Codes under NACEBEL 2008
70220
Business consulting main activity
62020
IT consultancy
73110
Advertising, market research and public relations activities
- PurposeThe purpose describes the activities the company may carry out under its articles.
- “Alle mogelijke advies- en/of dienstenfuncties op het vlak van de creatie van digitale content,marketing en IT diensten…”deed of 25-01-2024 (in Dutch)
19 activities
- Alle mogelijke advies- en/of dienstenfuncties op het vlak van de creatie van digitale content,marketing en IT diensten
- Consultancy,opleiding,technische expertise en bijstand op voornoemde gebieden
- Het geven van advies en verstrekken van diensten met betrekking tot de organisatie en het beheer van bedrijven die op die domeinen actief zijn,de vertegenwoordiging en het optreden als commercieel tussenpersoon
- De creatie,ontwikkeling,verbetering,herstelling,installatie,verkoop,distributie,commercialisering en algemene vertegenwoordiging van websites,digitale content,sociale media,logo’s en grafisch materiaal,zowel inzake hardware als software
- Computerconsultancy-activiteiten
- Ontwerpen en programmeren van computerprogramma’s
- Overige diensten op het gebied van informaticatechnologie en computer
- Detailhandel in computers,randapparatuur en software in gespecialiseerde winkels
- Adviesbureau op het gebied van public relations en communicatie
- Overige adviesbureaus op het gebied van bedrijfsbeheer en bedrijfsvoering
- Overige activiteiten in verband met computers
- Overige dienstverlenende activiteiten op het gebied van informatie,niet elders genoemd
- Scheppende kunsten
- Vervaardiging van spellen en speelgoed
- Uitgeverijen van computerspellen
- Webportalen
- Het aanleggen,het oordeelkundig uitbouwen en beheren van een onroerend vermogen;alle verrichtingen met betrekking tot onroerende goederen en onroerende zakelijke rechten,zoals de aan- en verkoop,de bouw,de verbouwing,de binnenhuisinrichting en decoratie,de huur en verhuur,de ruil,de verkaveling en,in het algemeen,alle verrichtingen die rechtstreeks of onrechtstreeks betrekking hebben op het beheer of op het productief maken,van onroerende goederen of onroerende zakelijke rechten
- Het aanleggen,het oordeelkundig uitbouwen en beheren van een roerend vermogen;alle verrichtingen met betrekking tot roerende goederen en rechten,van welke aard ook,zoals de aan- en verkoop,de huur en verhuur,de ruil;in het bijzonder het beheer en de valorisatie van alle verhandelbare waardepapieren,aandelen,obligaties,staatsfondsen
- Het verwerven en aanhouden van participaties,in eender welke vorm,in alle bestaande of op te richten,industriële,commerciële,financiële,landbouw- of immobiliënvennootschappen of -ondernemingen;het stimuleren,de planning en coördinatie van de ontwikkeling van de vennootschappen en ondernemingen,waarin ze een participatie aanhoudt;het deelnemen aan hun beheer,bestuur,vereffening en toezicht alsmede het verlenen van technische,administratieve en financiële bijstand aan deze vennootschappen en ondernemingen
Registered office and establishments
1 establishment| Establishment | Since | Unit number |
|---|---|---|
| Mechelsesteenweg 257/C registered office 2018 Antwerp | ||
| Mechelsesteenweg 257 2018 Antwerp | 23-01-2024 | 2.354.919.775 |
Buildings and parcels at the address
- Ground area
- 1,078 m²
- Buildings
- 394 m²
- Volume, LiDAR
- 8,308 m³
- Tallest building
- 29.3 m
Buildings to scale, each on its own parcel
Parcels
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 11806F1359/00D000 | 1,078 m² | 1 · 394 m² | 29.3 m · 9 |