S&D
Annual accounts 2025
micro format, filed on 17-06-2026, 44 days before the deadline€110,790
▲ 19.2%
€50,962
▲ 9.5%
€80,138
▲ 33.4%
€53,609
▲ 63.1%
21.4%
▼ 4.4 percentage points
0.61
▼ 0.51
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €340,000. Estimated: probably between €250,000 and €420,000.
Money flows
no detail for 2025Balance sheet
balance sheet total €467,667 on 31-12-2025What the company ownsHow it is paid for
in euro
in euro
Position in the sector
21.4%
Higher than 43% of 17,158 companies in 2025.
0.61
Higher than 29% of 16,582 companies in 2025.
5.2%
Higher than 52% of 16,665 companies in 2025.
S&D
Middle half of the sector
80% of the sector
Micro accounts in food and beverage service (NACE 56)
Net result: top quarter · Equity: top quarter · Balance sheet total: top quarter · Working capital: middle half
Staff
€31,685
Staff costs divided by the average number of full-time equivalents.
8 hours per contract
contracts started
contracts ended
In 2025, 369 short contracts started and 369 ended, on average 8 hours worked per contract. Staff averaged 0.9 full-time equivalents.
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet: assets | |||||||||||||||||
20/58 |
467,667 | 383,908 | 556,928 | 259,587 | 252,945 | 190,008 | 168,471 | 186,662 | 185,012 | 198,885 | 215,399 | 194,568 | 121,547 | 60,096 | 76,692 | 92,064 | |
21/28 |
420,660 | 334,498 | 463,085 | 178,957 | 214,374 | 172,910 | 144,059 | 165,889 | 171,330 | 188,568 | 201,238 | 178,090 | 109,604 | 50,213 | 63,951 | 65,403 | |
21 |
- | - | - | - | - | - | - | - | - | - | 4,814 | 11,244 | 17,675 | 24,105 | 30,536 | 36,964 | |
22/27 |
420,660 | 334,498 | 463,085 | 178,957 | 214,374 | 172,910 | 144,014 | 165,844 | 171,285 | 188,523 | 196,379 | 166,800 | 91,885 | 26,063 | 33,370 | 28,394 | |
22 |
311,507 | 275,468 | 384,116 | 116,620 | 128,187 | 118,368 | 129,365 | 139,247 | 137,345 | 143,611 | 138,993 | 136,873 | 72,205 | 1,612 | 2,266 | 1,044 | |
23 |
39,165 | 33,959 | 39,483 | 8,780 | 11,484 | 7,123 | 5,726 | 7,850 | 10,328 | 9,521 | 10,753 | 20,277 | 16,443 | 22,764 | 28,684 | 25,809 | |
24 |
43,268 | 2,474 | 5,732 | 7,343 | 16,029 | 47,418 | 8,923 | 9,747 | 5,613 | 8,391 | 10,633 | 9,650 | 3,236 | 1,687 | 2,420 | 1,541 | |
25 |
- | - | 33,753 | 46,213 | 58,673 | - | - | - | - | - | - | - | - | - | - | - | |
26 |
26,720 | 22,597 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | |
28 |
- | - | - | - | - | - | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | 45 | |
29/58 |
47,007 | 49,410 | 93,843 | 80,631 | 38,572 | 17,098 | 24,412 | 20,773 | 13,681 | 10,317 | 14,161 | 16,478 | 11,943 | 9,883 | 12,741 | 26,661 | |
3 |
4,637 | 4,352 | 5,015 | 5,689 | 5,245 | 3,819 | 2,991 | 3,259 | 2,846 | 4,122 | 2,285 | 2,314 | 1,477 | 1,904 | 3,388 | 2,189 | |
30/36 |
4,637 | 4,352 | 5,015 | 5,689 | 5,245 | 3,819 | 2,991 | 3,259 | 2,846 | 4,122 | 2,285 | 2,314 | 1,477 | 1,904 | 3,388 | 2,189 | |
40/41 |
5,319 | 4,574 | 17,859 | 4,926 | 5,163 | 2,385 | 4,300 | 8,263 | 350 | 163 | 718 | 800 | 1,583 | 619 | 2,100 | 21,365 | |
40 |
4,071 | - | 17,636 | 1,995 | 505 | 78 | 147 | 5,960 | 350 | 141 | 264 | 317 | 1,530 | - | 2,100 | 12,100 | |
41 |
1,248 | 4,574 | 223 | 2,931 | 4,659 | 2,308 | 4,153 | 2,303 | - | 22 | 454 | 483 | 53 | 619 | - | 9,265 | |
50/53 |
0 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | |
54/58 |
30,969 | 39,298 | 69,351 | 67,135 | 26,287 | 9,653 | 16,680 | 8,541 | 10,485 | 6,032 | 11,157 | 13,364 | 8,883 | 7,359 | 7,254 | 3,107 | |
490/1 |
6,083 | 1,187 | 1,617 | 2,881 | 1,875 | 1,240 | 441 | 709 | - | - | - | - | - | - | - | - | |
| Balance sheet: equity and liabilities | |||||||||||||||||
10/49 |
467,667 | 383,908 | 556,928 | 259,587 | 252,945 | 190,008 | 168,471 | 186,662 | 185,012 | 198,885 | 215,399 | 194,568 | 121,547 | 60,096 | 76,692 | 92,064 | |
10/15 |
100,142 | 99,157 | 79,839 | 78,313 | 84,842 | 55,183 | 53,203 | 46,236 | 46,968 | 41,494 | 28,759 | 23,095 | 17,930 | 10,815 | 18,301 | 13,933 | |
10/11 |
- | - | - | - | - | - | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 12,400 | |
100 |
- | - | - | - | - | - | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | |
101 |
- | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 6,200 | |
11 |
- | - | - | - | - | 18,600 | - | - | - | - | - | - | - | - | - | - | |
1100/10 |
- | - | - | - | - | 18,600 | - | - | - | - | - | - | - | - | - | - | |
13 |
100,142 | 99,157 | 79,839 | 78,313 | 84,842 | 30,473 | 28,493 | 21,526 | 21,526 | 16,052 | 3,317 | 3,317 | 1,533 | 1,533 | 1,533 | - | |
130/1 |
- | - | - | - | - | 1,860 | - | - | - | - | - | - | - | - | - | - | |
130 |
- | - | - | - | - | - | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | 77 | 77 | 77 | - | |
1319 |
- | - | - | - | - | 1,860 | - | - | - | - | - | - | - | - | - | - | |
133 |
100,142 | 99,157 | 79,839 | 78,313 | 84,842 | 28,613 | 26,633 | 19,666 | 19,666 | 14,192 | 1,457 | 1,457 | 1,457 | 1,457 | 1,457 | - | |
14 |
0 | - | - | - | - | 6,110 | 6,110 | 6,110 | 6,842 | 6,842 | 6,842 | 1,178 | -2,203 | -9,319 | -1,833 | 1,533 | |
17/49 |
367,525 | 284,751 | 477,089 | 181,274 | 168,103 | 134,824 | 115,268 | 140,426 | 138,044 | 157,390 | 186,640 | 171,473 | 103,617 | 49,281 | 58,392 | 78,131 | |
17 |
290,540 | 240,435 | 302,612 | 122,899 | 117,733 | 99,941 | 79,244 | 94,446 | 99,278 | 114,273 | 128,809 | 104,000 | 83,938 | 25,773 | 37,465 | 27,655 | |
170/4 |
290,540 | 240,435 | 302,612 | 122,899 | 117,733 | 99,941 | 79,244 | 94,446 | 99,278 | 114,273 | 128,809 | 104,000 | 83,938 | 25,773 | 37,465 | 27,655 | |
42/48 |
76,985 | 43,909 | 174,477 | 58,375 | 50,371 | 34,861 | 36,024 | 45,980 | 38,765 | 43,117 | 57,832 | 67,474 | 19,679 | 23,508 | 20,927 | 50,476 | |
42 |
43,227 | 23,357 | 35,702 | 31,978 | 25,756 | 21,517 | 22,229 | 22,040 | 17,495 | 14,536 | 15,421 | 17,470 | 14,303 | 11,692 | 10,941 | 5,951 | |
44 |
11,892 | 11,289 | 10,798 | 10,298 | 7,499 | 8,491 | 9,364 | 18,153 | 10,534 | 7,464 | 13,399 | 12,205 | 1,898 | 4,501 | 6,019 | 44,525 | |
440/4 |
11,892 | 11,289 | 10,798 | 10,298 | 7,499 | 8,491 | 9,364 | 18,153 | 10,534 | 7,464 | 13,399 | 12,205 | 1,898 | 4,501 | 6,019 | 44,525 | |
46 |
- | - | 40,000 | - | - | - | - | - | - | - | 25 | - | - | - | - | - | |
45 |
4,628 | 7,605 | 2,778 | 3,147 | 2,700 | 1,442 | 1,012 | 908 | 3,190 | 5,715 | 6,041 | 4,187 | 1,747 | 278 | 193 | - | |
450/3 |
2,725 | 5,970 | 1,700 | 1,877 | 1,779 | 1,149 | 599 | 507 | 3,190 | 5,715 | 2,508 | 2,263 | 1,592 | 278 | 193 | - | |
454/9 |
1,903 | 1,635 | 1,078 | 1,270 | 921 | 293 | 413 | 401 | - | - | 3,532 | 1,924 | 155 | - | - | - | |
47/48 |
17,238 | 1,658 | 85,199 | 12,952 | 14,416 | 3,411 | 3,419 | 4,880 | 7,547 | 15,403 | 22,945 | 33,612 | 1,731 | 7,038 | 3,773 | - | |
492/3 |
0 | 407 | - | - | - | 22 | - | - | - | - | - | - | - | - | - | - | |
| Income statement | |||||||||||||||||
70 |
- | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 175,367 | |
76A |
337 | 93,741 | - | 8,115 | 28,255 | 1,550 | 68 | 1 | 71 | 20,307 | 700 | - | - | - | - | - | |
9900 |
110,790 | 92,936 | 75,266 | 72,958 | 144,516 | 46,538 | 48,855 | 39,409 | 42,834 | 33,689 | 40,981 | 37,549 | 30,191 | 15,729 | 43,111 | 52,419 | |
60/61 |
- | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 122,948 | |
62 |
28,517 | 19,081 | 16,226 | 14,917 | 21,422 | 8,001 | 4,130 | 2,613 | - | - | -2,858 | -3,119 | -2,737 | - | - | 30,000 | |
630 |
29,176 | 13,557 | 32,115 | 31,014 | 32,078 | 27,128 | 24,737 | 27,954 | 25,130 | 28,927 | 29,899 | 26,898 | 17,887 | 15,382 | 40,512 | 17,501 | |
640/8 |
2,135 | 12,675 | 3,912 | 1,620 | 2,791 | 1,669 | 1,742 | 1,550 | 1,866 | 1,557 | 981 | 1,214 | 3,012 | 2,168 | - | - | |
66A |
0 | 1,093 | - | 117 | 4,371 | 0 | 1,622 | 1 | 65 | - | - | - | - | - | - | - | |
9901 |
50,962 | 46,531 | 23,013 | 25,289 | 83,853 | 9,740 | 16,623 | 7,292 | 15,773 | 3,205 | 12,958 | 12,556 | 12,029 | -1,821 | 2,599 | 4,918 | |
75/76B |
214 | 71 | 72 | - | 9 | 7 | 0 | - | 0 | 454 | 33 | 568 | 28 | 14 | 1 | - | |
75 |
214 | 71 | 72 | - | 9 | 7 | 0 | - | 0 | 454 | 33 | 568 | 28 | 14 | 1 | - | |
65/66B |
18,190 | 21,466 | 20,142 | 8,340 | 12,119 | 7,226 | 6,369 | 7,781 | 7,111 | 5,691 | 5,518 | 5,697 | 3,924 | 5,679 | 3,236 | 3,385 | |
65 |
18,190 | 21,466 | 20,142 | 8,340 | 12,119 | 7,226 | 6,369 | 7,781 | 7,111 | 5,691 | 5,518 | 5,697 | 3,924 | 5,679 | 3,236 | 3,385 | |
9903 |
32,986 | 25,137 | 2,943 | 16,949 | 71,743 | 2,521 | 10,254 | -490 | 8,662 | 18,274 | 8,173 | 7,427 | 8,133 | -7,486 | -636 | 1,533 | |
67/77 |
8,553 | 5,818 | 1,418 | 5,269 | 14,057 | 541 | 3,287 | 242 | 3,188 | 5,539 | 2,508 | 2,263 | 1,018 | - | 1,197 | - | |
9904 |
24,432 | 19,319 | 1,525 | 11,680 | 57,686 | 1,980 | 6,967 | -732 | 5,474 | 12,736 | 5,664 | 5,164 | 7,116 | -7,486 | -1,833 | 1,533 | |
9905 |
24,432 | 19,319 | 1,525 | 11,680 | 57,686 | 1,980 | 6,967 | -732 | 5,474 | 12,736 | 5,664 | 5,164 | 7,116 | -7,486 | -1,833 | 1,533 | |
| Appropriation of the result | |||||||||||||||||
9906 |
24,432 | 19,319 | 1,525 | 11,680 | 63,796 | 8,090 | 13,078 | 6,110 | 12,316 | 19,578 | 6,842 | 2,961 | -2,203 | -9,319 | -1,833 | 1,533 | |
14P |
- | - | - | - | 6,110 | - | - | - | - | - | - | - | - | - | - | - | |
791/2 |
23,447 | - | - | 18,209 | 3,317 | - | - | - | - | - | - | - | - | - | - | - | |
691/2 |
24,432 | 19,319 | 1,525 | 11,680 | 57,686 | 1,980 | 6,967 | - | 5,474 | 12,736 | - | 1,783 | - | - | - | - | |
6920 |
- | - | - | - | - | - | - | - | - | - | - | 1,783 | - | - | - | - | |
6921 |
24,432 | 19,319 | 1,525 | 11,680 | 57,686 | 1,980 | 6,967 | - | 5,474 | 12,736 | - | - | - | - | - | - | |
694/7 |
23,447 | - | - | 18,209 | 9,427 | - | - | - | - | - | - | - | - | - | - | - | |
694 |
23,447 | - | - | 18,209 | 9,427 | - | - | - | - | - | - | - | - | - | - | - | |
| Social balance sheet | |||||||||||||||||
9087 |
0.9 | 0.6 | 0.6 | 0.5 | 0.6 | 0.4 | 0.3 | 4.5 | - | - | - | - | - | - | - | - | |
Hours worked1013 |
2,803 | 1,899 | 1,740 | 1,542 | 2,447 | 965 | 400 | 44 | - | - | - | - | - | - | - | - | |
| 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 17-06-2026.
Filings
each dot is a set of accounts, on the day it reached the National Bank| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 17-06-2026 | 2026-00168248 | |
| 31-12-2024 | micro format | 11-07-2025 | 2025-00264964 | |
| 31-12-2023 | micro format | 27-06-2024 | 2024-00173007 | |
| 31-12-2022 | micro format | 06-07-2023 | 2023-00209793 | |
| 31-12-2021 | micro format | 24-06-2022 | 2022-20089798 | |
| 31-03-2020 | micro format | 18-09-2020 | 2020-53900364 | |
| 31-03-2019 | micro format | 30-09-2019 | 2019-67200409 | |
| 31-03-2018 | micro format | 28-09-2018 | 2018-66100323 | |
| 31-03-2017 | micro format | 29-09-2017 | 2017-64200532 | |
| 31-03-2016 | abbreviated format | 20-09-2016 | 2016-60300177 | |
| 31-03-2015 | abbreviated format | 30-09-2015 | 2015-62500205 | |
| 31-03-2014 | abbreviated format | 24-09-2014 | 2014-59800203 | |
| 31-03-2013 | abbreviated format | 17-09-2013 | 2013-58400206 | |
| 31-03-2012 | abbreviated format | 05-10-2012 | 2012-60400597 | |
| 31-03-2011 | abbreviated format | 20-10-2011 | 2011-58300376 | |
| 31-03-2010 | abbreviated format | 23-11-2010 | 2010-61100107 |
Subsidies and aid
Flemish government 2023, 1 entry, €1,500 awarded, €1,500 paid
Key figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 80,138 | 60,088 | 55,128 | 56,303 | 115,931 | 36,868 | 41,360 | 35,246 | 40,903 | 32,131 | 42,857 | 39,454 | 29,916 | 13,561 | 43,111 | 22,419 | ||
| 53,609 | 32,875 | 33,641 | 42,694 | 89,764 | 29,108 | 31,705 | 27,223 | 30,604 | 41,662 | 35,564 | 32,062 | 25,003 | 7,896 | 38,679 | 19,034 | ||
| 145,644 | 344,759 | 316,244 | 6,521 | 156,520 | 62,767 | 4,523 | 22,513 | 8,273 | 16,988 | 59,848 | 95,384 | 44,923 | 1,644 | 39,060 | 82,904 | ||
| -8,329 | -30,053 | 2,216 | 40,848 | 16,634 | -7,027 | 8,140 | -1,944 | 4,453 | -5,125 | -2,207 | 4,481 | 1,523 | 106 | 4,147 | - | ||
| -29,978 | 5,501 | -80,634 | 22,255 | -11,799 | -17,763 | -11,612 | -25,207 | -25,084 | -32,800 | -43,671 | -50,995 | -7,736 | -13,625 | -8,185 | -23,815 | ||
| - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 2.8% | ||
| 21.4% | 25.8% | 14.3% | 30.2% | 33.5% | 29.0% | 31.6% | 24.8% | 25.4% | 20.9% | 13.4% | 11.9% | 14.8% | 18.0% | 23.9% | 15.1% | ||
| 0.61 | 1.13 | 0.54 | 1.38 | 0.77 | 0.49 | 0.68 | 0.45 | 0.35 | 0.24 | 0.24 | 0.24 | 0.61 | 0.42 | 0.61 | 0.53 | ||
| 0.55 | 1.03 | 0.51 | 1.28 | 0.66 | 0.38 | 0.59 | 0.38 | 0.28 | 0.14 | 0.21 | 0.21 | 0.53 | 0.34 | 0.45 | 0.48 | ||
| 3.67 | 2.87 | 5.98 | 2.31 | 1.98 | 2.44 | 2.17 | 3.04 | 2.94 | 3.79 | 6.49 | 7.42 | 5.78 | 4.56 | 3.19 | 5.61 | ||
| 24.4% | 19.5% | 1.9% | 14.9% | 68.0% | 3.6% | 13.1% | -1.6% | 11.7% | 30.7% | 19.7% | 22.4% | 39.7% | -69.2% | -10.0% | 11.0% | ||
| 5.2% | 5.0% | 0.3% | 4.5% | 22.8% | 1.0% | 4.1% | -0.4% | 3.0% | 6.4% | 2.6% | 2.7% | 5.9% | -12.5% | -2.4% | 1.7% | ||
| 4.41 | 2.80 | 2.74 | 6.75 | 9.57 | - | - | - | - | - | - | - | - | - | - | - | ||
| - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 25 days | ||
| - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 132 days |
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.
Social balance sheet
| Item | 31-12-2025 | 31-12-2024 | 31-12-2023 | 31-12-2022 | 31-12-2021 |
|---|---|---|---|---|---|
| 0.9 | 0.6 | 0.6 | 0.5 | 0.6 | |
| Joined | 369 | - | 229 | 203 | - |
| Left | 369 | - | 229 | 203 | - |
Source: social balance sheet in the 2021 to 2025 annual accounts
Investments
fixed assets acquired| Item | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Tangible fixed assets | €145,644 | €344,759 | €316,244 | €6,521 | €156,520 |
| €29,176 | €13,557 | €32,115 | €31,014 | €32,078 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
Insights on S&D
The operating result for 2025 is 10% higher than in 2024 and the highest since 2021. It is the second rise in a row, after the fall in 2023.
Debt's share of the balance-sheet total rises from 74.2% to 78.6%. Equity and debt are higher.