S. and P.
ActiveS. and P. has been active since 1985 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €80k and a net result of €8k. Equity remains stable across the filed fiscal years (±2% per year). Its solvency ranks better than 95% of 18237 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.4% (very low).
Checked score
Score 2025
89
/ 100
Excellent
The score weighs solvency, liquidity and profitability. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability75▲+47
Solvency100=
Growth52▲+20
Track record100
Bankruptcy probability, 12 months
0.4%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €7k at 30 days acceptable
Liquidity ample (current ratio 15.12 against 16.51 in 2024; short-term debt: 6.4% and cash: 83.6% of total assets), and 6.4% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Six 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
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 47
Relative position
BE, all sectors
reference
Sector 47
higher
← 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 2025Solvency, return and age of the figures
Solvency
93.6%
Return on assets
8.9%
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 09-07-2026, 22 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
22 d early
2024
28 d early
2023
23 d early
2022
24 d early
2021
61 d early
2020
51 d early
2019
5 d late
← before the deadline
after the deadline →
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
22-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€80k▲ 10.5%
2024 · €72k
2018: €76k
2019: €89k
2020: €88k
2021: €88k
2022: €78k
2023: €74k
2024: €72k
2018 → 2025
Total assets
€85k▲ 11.4%
2024 · €77k
2018: €240k
2019: €233k
2020: €187k
2021: €115k
2022: €95k
2023: €83k
2024: €77k
2018 → 2025
Net result
€8k
2024 · €-2k
2018: €16k
2019: €13k
2020: €-2k
2021: €148
2022: €-10k
2023: €-4k
2024: €-2k
2018 → 2025
Working capital
€77k▲ 14.1%
2024 · €68k
2018: €55k
2019: €63k
2020: €68k
2021: €82k
2022: €71k
2023: €57k
2024: €68k
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€88k-€78k▼ 11.4%€74k▼ 5.1%€72k▼ 2.3%€80k▲ 10.5%
Operating result€4k-€-9k€-4k▲ 58.9%€-216▲ 94.0%€11k
Net result€148-€-10k€-4k▲ 60.3%€-2k▲ 56.6%€8k
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result returns to profit in 2025: €11k after a loss of €216 in 2024, the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €85k
Fixed assets
€2k▼ 44.4%
Current assets
€83k▲ 14.8%
Equity and liabilities €85k
Equity
€80k▲ 10.5%
Debt
€5k▲ 25.4%
The debt ratio rises from 5.7% to 6.4%. Equity and debt are higher.
Key figures and ratios
EBITDA
€12k▲
2024 · €2k
Cash flow
€10k▲
2024 · €623
Solvency
93.6%▼
2024 · 94.3%
Current ratio
15.12▼
2024 · 16.51
Quick ratio
13.81▼
2024 · 14.69
Debt / equity
0.07▲
2024 · 0.06
ROE
9.5%▲
2024 · -2.4%
ROA
8.9%▲
2024 · -2.3%
Interest coverage
5.46▲
2024 · 1.40
Debt
€5k▲
2024 · €4k
Debt ≤ 1 year
€5k▲
2024 · €4k
Income taxes
€948▲
2024 · €153
Staff costs
€0▼
2024 · €11
Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.
Filed annual accounts
As filed with the NBB · 2025 against 2024
Balance sheet
Code20242025
Assets
Total assets20/58€77k€85k▲
Fixed assets21/28€4k€2k▼
Tangible fixed assets22/27€4k€2k▼
Plant, machinery and equipment23€3k€2k▼
Furniture and vehicles24€1k€449▼
Financial fixed assets28€0-
Current assets29/58€72k€83k▲
Stocks and contracts in progress3€8k€7k▼
Stocks30/36€8k€7k▼
Amounts receivable within one year40/41€1k€3k▲
Other amounts receivable41€1k€3k▲
Cash at bank and in hand54/58€62k€71k▲
Deferred charges and accrued income490/1€748€1k▲
Equity and liabilities
Total equity and liabilities10/49€77k€85k▲
Equity10/15€72k€80k▲
Contributions10/11€31k€31k=
Reserves13€16k€24k▲
Distributable reserves133€16k€24k▲
Profit (loss) carried forward14€25k€25k=
Amounts payable17/49€4k€5k▲
Amounts payable within one year42/48€4k€5k▲
Current portion of amounts payable after more than one year42€0-
Trade debts44€2k€3k▲
Suppliers440/4€2k€3k▲
Taxes, remuneration and social security45€3k€2k▼
Taxes450/3€3k€2k▼
Remuneration and social security454/9€0-
Other amounts payable47/48€0-
Income statement
Code20242025
Remuneration, social security and pensions62€11€0▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€2k€2k▼
Other operating charges640/8€275€521▲
Gross operating margin9900€2k€13k▲
Operating profit (loss)9901€-216€11k▲
Financial income75/76B€166€334▲
Recurring financial income75€166€334▲
Financial charges65/66B€2k€2k▲
Recurring financial charges65€2k€2k▲
Profit (loss) for the period before taxes9903€-2k€9k▲
Income taxes67/77€153€948▲
Profit (loss) for the period9904€-2k€8k▲
Profit (loss) for the period to be appropriated9905€-2k€8k▲
Appropriation of the result
Profit (loss) to be appropriated9906€25k€33k▲
Profit (loss) brought forward from the previous period14P€27k€25k▼
Transfer to equity691/2-€8k
To other reserves6921-€8k
The notes to these accounts (6 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
09-07
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
31-12
Financial
Back to profitnet €8k
Net result €8k after 3 loss-making years.
03-07
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial
Liquidity doublescurrent ratio 16.51
Current ratio from 7.62 to 16.51; short-term debt falls from €9k to €4k.
08-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
07-07
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-12
Financial
Weakest financial yearnet €-10k ▼6849%
Net result drops to €-10k, the lowest in the series; recovery starts the following year.
31-05
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial
Back to profitnet €148
Net result €148 after one loss-making year.
31-12
Financial
Liquidity triplescurrent ratio 5.90
Current ratio from 1.85 to 5.90; short-term debt falls from €80k to €17k.
10-06
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
05-08
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 5 days late
2019
22-07
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
2018
06-09
NBB filing
Annual accounts filed
fiscal year 2017 · full schema · 37 days late
2017
05-07
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
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, Keerbergen · 1 establishment unit since 1985
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.
Domien Liekenslaan 103140 KeerbergenGround area
2,089 m²
Building footprint
224 m²
Volume, LiDAR
920 m³
Parcel 24048A0114/00E000, Flanders · tallest building 8.1 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
PARFUMERIE BLUSH
since 19852.028.101.140
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 24048A0114/00E000 | Flanders | 2,089 m² | 1 · 224 m² | 8.1 m · 2 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.
Similar companies · same sector, comparable size
HAIRSTUDIO LUC BY ELS
BE 0465.903.272
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DEVOS VERMEULEN
BE 0448.031.815
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KEDIN
BE 0865.287.708
Linter · Eq €79k
Holistics Consulting
BE 0452.506.879
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VALBEAUTY
BE 0795.866.588
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Of 2,071 companies in sector 47750 we hold annual accounts for 518. 387 are within a factor 10 of this equity.See the whole sector
Company data · Crossroads Bank
Identification
Legal formPrivate limited company
Founded27-10-1985
Fiscal year end31-12
Activities, NACEBEL
47750Retail sale of cosmetics and toilet articles
46450Wholesale of perfume and cosmetics
Sources
Crossroads Bank for EnterprisesNational Bank · 39 filingsAddress and cadastre registers
Data from official sources, last processed on 22-09-2026. Scores and ratios are computed by Checked and are not a credit decision.