S.J.
ActiveSummary
The computed 12-month bankruptcy probability of S.J. is 2.2% (moderate). The 2024 annual accounts show negative equity (-€93,693) and a net result of -€12,306. Equity is growing by ~11.1% per year across the filed fiscal years. Its solvency ranks better than 5% of 15869 sector peers (fiscal year 2024). The company has been active since 1990 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Score 2024
Axes · tick = 2023
Profitability0=
Solvency0=
Growth78=
Track record100
Bankruptcy probability, 12 months
2.2%
Moderate
0%0.5%1.5%4%10%≥ 25%
No credit on open account
balance sheet total too small for a liquidity verdict, and equity is negative.
Credit check for your own amount and term
Show the recommended maximum : and see how the verdict changes with amount, term and advance.
Signals
Six signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2024Age of the figures
Age of the figures
21 mo
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 46
Relative position
BE, all sectors
reference
Wholesale trade (NACE 46)
about 21% more bankruptcies
← fewer bankruptcies
more bankruptcies →
raises risk · Negative equity
The 2024 annual accounts show negative equity and a net loss.
NBB · annual accounts 2024Equity per financial year
18192021222324
2018 to 2024 · latest year -€93,693
neutral · Filed after the deadline
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 29-08-2025, 29 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
not confirmed
2024
29 d late
2023
8 d early
2022
29 d late
2021
25 d late
2020
31 d late
2019
32 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 6 accounts on average 23 days after the deadline; the sector median for financial year 2024 is 3 days before the deadline, and 39% of the sector filed late.
Checked, nothing found (1)
History
Go further with this company
How much credit can you give this customer, and on what term?Credit check What should you check before you do business with this company?Supplier due diligence Can you accept this company as a client under the anti-money-laundering law?AML client file Which of your other customers can you e-invoice via Peppol?Peppol check How does this company compare with its sector?Sector benchmark What changed in the latest annual accounts?What changed
Is this your company? See how customers and banks see it.
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2024, micro schema
Equity
-€93,693▼ 15.1%
2023 · -€81,387
Total assets
€4,007▼ 55.2%
2023 · €8,936
Net result
-€12,306▲ 2.3%
2023 · -€12,595
Working capital
-€96,457▼ 14.2%
2023 · -€84,478
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 46, Wholesale trade, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Operating result€2,582▼ 47.6%€53,037▲ 1,954%€13,980▼ 73.6%-€12,319-€12,227▲ 0.7%
Net result€2,218within the sector's middle half▼ 54.4%€52,836above the sector's middle half▲ 2,282%€13,671within the sector's middle half▼ 74.1%-€12,595below the sector's middle half-€12,306below the sector's middle half▲ 2.3%
Equity-€135,300below the sector's middle half▲ 1.6%-€82,464below the sector's middle half▲ 39.1%-€68,793below the sector's middle half▲ 16.6%-€81,387below the sector's middle half▼ 18.3%-€93,693below the sector's middle half▼ 15.1%
Total assets€20,479below the sector's middle half▲ 97.2%€63,017below the sector's middle half▲ 208%€9,606below the sector's middle half▼ 84.8%€8,936below the sector's middle half▼ 7.0%€4,007below the sector's middle half▼ 55.2%
Debt€155,779▲ 5.3%€145,481▼ 6.6%€78,398▼ 46.1%€90,324▲ 15.2%€97,700▲ 8.2%
Working capital-€137,600below the sector's middle half▼ 0.1%-€87,312below the sector's middle half▲ 36.5%-€73,232below the sector's middle half▲ 16.1%-€84,478below the sector's middle half▼ 15.4%-€96,457below the sector's middle half▼ 14.2%
Solvency-660.7%below the sector's middle half-130.9%below the sector's middle half▲ 529.8pp-716.2%below the sector's middle half▼ 585.3pp-910.7%below the sector's middle half▼ 194.6pp
Current ratio0.12below the sector's middle half▲ 0.050.40below the sector's middle half▲ 0.280.07below the sector's middle half▼ 0.330.06below the sector's middle half=
Return on assets (ROA)10.8%within the sector's middle half▼ 36.1pp83.8%above the sector's middle half▲ 73.0pp142.3%above the sector's middle half▲ 58.5pp-140.9%below the sector's middle half▼ 283.3pp
above
within
below
the middle half (P25 to P75) of NACE 46, Wholesale trade, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €12,227 in 2024 against €12,319 in 2023; the loss shrinks.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €4,007
Fixed assets
€2,764 ▼ 10.6%
Current assets
€1,244 ▼ 78.7%
Key figures and ratios
EBITDA
-€11,900▼
2023 · -€10,971
Cash flow
-€11,979▼
2023 · -€11,246
Interest coverage
-151.57▼
2023 · -38.16
Debt ≤ 1 year
€97,700▲
2023 · €90,324
Ratios withheld: a balance sheet total of €4,007 is too small for a meaningful ratio.
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | - | €1,022 | €1,202 | €1,348 | €327 | ▼ 75.7% |
| Other operating charges640/8 | - | €618 | €815 | €604 | €577 | ▼ 4.3% |
| Non-recurring operating charges66A | - | €512 | €368 | €63 | €300 | ▲ 376% |
| Gross operating margin9900 | €4,465 | €55,189 | €16,366 | -€10,304 | -€11,023 | ▼ 7.0% |
| Operating profit (loss)9901 | €2,582 | €53,037 | €13,980 | -€12,319 | -€12,227 | ▲ 0.7% |
| Financial income75/76B | - | - | €2 | €12 | - | - |
| Recurring financial income75 | €10 | - | €2 | €12 | - | - |
| Financial charges65/66B | - | €201 | €311 | €288 | €79 | ▼ 72.7% |
| Recurring financial charges65 | €373 | €201 | €311 | €288 | €79 | ▼ 72.7% |
| Profit (loss) for the period before taxes9903 | €2,218 | €52,836 | €13,671 | -€12,595 | -€12,306 | ▲ 2.3% |
| Profit (loss) for the period9904 | €2,218 | €52,836 | €13,671 | -€12,595 | -€12,306 | ▲ 2.3% |
| Profit (loss) for the period to be appropriated9905 | €2,218 | €52,836 | €13,671 | -€12,595 | -€12,306 | ▲ 2.3% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €20,479 | €63,017 | €9,606 | €8,936 | €4,007 | ▼ 55.2% |
| Fixed assets21/28 | €2,300 | €4,848 | €4,439 | €3,091 | €2,764 | ▼ 10.6% |
| Intangible fixed assets21 | - | - | - | €0 | €0 | - |
| Tangible fixed assets22/27 | - | €2,548 | €2,139 | €791 | €464 | ▼ 41.4% |
| Furniture and vehicles24 | - | €2,548 | €2,139 | €791 | €464 | ▼ 41.4% |
| Financial fixed assets28 | €2,300 | €2,300 | €2,300 | €2,300 | €2,300 | = |
| Current assets29/58 | €18,179 | €58,169 | €5,166 | €5,846 | €1,244 | ▼ 78.7% |
| Amounts receivable within one year40/41 | €17,296 | €2,421 | €2,836 | €3,944 | €990 | ▼ 74.9% |
| Trade receivables40 | - | €2,421 | €2,129 | €2,902 | - | - |
| Other amounts receivable41 | - | - | €707 | €1,042 | €990 | ▼ 5.0% |
| Cash at bank and in hand54/58 | €375 | €55,658 | €1,906 | €1,711 | €10 | ▼ 99.4% |
| Deferred charges and accrued income490/1 | - | €90 | €424 | €190 | €244 | ▲ 28.5% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €20,479 | €63,017 | €9,606 | €8,936 | €4,007 | ▼ 55.2% |
| Equity10/15 | -€135,300 | -€82,464 | -€68,793 | -€81,387 | -€93,693 | ▼ 15.1% |
| Contributions10/11 | - | €18,592 | €18,592 | €18,592 | €18,592 | = |
| Reserves13 | €1,859 | €1,859 | €1,859 | €1,859 | €1,859 | = |
| Non-distributable reserves130/1 | - | €1,859 | €1,859 | - | - | - |
| Reserves not available under the articles1311 | - | €1,859 | €1,859 | - | - | - |
| Distributable reserves133 | - | - | - | €1,859 | €1,859 | = |
| Profit (loss) carried forward14 | -€155,751 | -€102,915 | -€89,244 | -€101,839 | -€114,144 | ▼ 12.1% |
| Amounts payable17/49 | €155,779 | €145,481 | €78,398 | €90,324 | €97,700 | ▲ 8.2% |
| Amounts payable within one year42/48 | €155,779 | €145,481 | €78,398 | €90,324 | €97,700 | ▲ 8.2% |
| Trade debts44 | €8,698 | €4,007 | €8,842 | €3,849 | €387 | ▼ 89.9% |
| Suppliers440/4 | - | €4,007 | €8,842 | €3,849 | €387 | ▼ 89.9% |
| Taxes, remuneration and social security45 | - | €7,775 | - | €42 | €42 | = |
| Taxes450/3 | - | €7,775 | - | €42 | €42 | = |
| Other amounts payable47/48 | - | €133,700 | €69,556 | €86,432 | €97,271 | ▲ 12.5% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €2,218 | €52,836 | €13,671 | -€12,595 | -€12,306 | ▲ 2.3% |
| + Depreciation and write-downs630 | - | €1,022 | €1,202 | €1,348 | €327 | ▼ 75.7% |
| Operating cash flow (approximation) | €2,218 | €53,857 | €14,874 | -€11,246 | -€11,979 | ▼ 6.5% |
| Investment in fixed assets (approximation) | - | -€3,570 | -€793 | €0 | €0 | - |
| Change in cash | - | €55,282 | -€53,751 | -€195 | -€1,702 | ▼ 772% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
2025
29-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 29 days late
2024
23-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
29-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 29 days late
2022
25-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 25 days late
2021
31-12
Financial
Highest result since 2018net €52,836 ▲2,282%
Operating result €53,037, net result €52,836, both a record.
31-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 31 days late
2020
01-09
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 32 days late
2019
31-12
Financial
Back to profitnet €4,870
Net result €4,870 after one loss-making year.
26-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 26 days late
2018
24-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 24 days late
2017
31-08
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 31 days late
2015
27-07
NBB filing
Annual accounts filed
fiscal year 2014 · full schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 5 acts read
About the unread acts
We know of 5 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
5 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, Elsene · 1 establishment unit since 1991
Ground area
2,145 m²
Building footprint
761 m²
Volume, LiDAR
15,413 m³
2 parcels, Brussels, Wallonia · tallest building 45.5 m, ±14 floors. Linked by address, not a title deed.
18
companies at this address
See who is registered here
1 establishment unit
ENTRE TERRE ET CIEL
since 19912.053.643.715
2 parcels
Wallonia
1
(50%)
Brussels
1
(50%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 25051F0389/00E000 | Wallonia | 1,582 m² | 1 · 274 m² | 7.1 m · 2 fl. |
| 21807G0123/00L004 | Brussels | 563 m² | 1 · 486 m² | 45.5 m · 14 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Similar companies · same sector and region
A.V.G. HORENAP
BE 0420.482.033
Elsene
AFRICAN SUPPLY AND GENERAL SERVICES
BE 1016.813.485
Elsene
BAKER M. TEX
BE 0743.668.514
Elsene
BEGENTLEMEN
BE 0649.923.061
Elsene
BOGGI BELGIUM
BE 0632.567.187
Elsene
This company's figures show no positive equity and no headcount, so a size comparison is not possible. These companies share only the sector and the region. Of 1,307 companies in sector 46423 we hold annual accounts for 810. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded08-11-1990
Fiscal year end31-12
Activities, NACEBEL 2025
46423Wholesale of clothing, excluding workwear and underwear
47716Retail sale of clothing and accessories for women, men, children and babies (general range)
E-invoicing
Reachable via Peppol
Peppol ID
0208:0441853608
Also
9925:BE0441853608
Registered
25-02-2025
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 29 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.