SEMPER COMP
ActiveSummary
The computed 12-month bankruptcy probability of SEMPER COMP is 2.3% (moderate). The 2025 annual accounts show negative equity (-€20,919) and a net result of €8,519. Equity remains stable across the filed fiscal years (±0.1% per year). Its solvency ranks better than 19% of 3728 sector peers (fiscal year 2025). The company has been active since 1993 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Score 2025
Axes · tick = 2024
Profitability72▲+28
Solvency16▲+1
Growth78=
Track record100
Bankruptcy probability, 12 months
2.3%
Moderate
0%0.5%1.5%4%10%≥ 25%
No credit on open account
Liquidity short (current ratio 0.38 against 0.35 in 2024; short-term debt: 106.9% and cash: 0.4% of total assets), and equity is negative.
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Signals
Six signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 56
Relative position
BE, all sectors
reference
Food and beverage service activities (NACE 56)
about 206% more bankruptcies
← fewer bankruptcies
more bankruptcies →
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 · 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 2025Solvency, return and age of the figures
Solvency
-9.2%
Return on assets
3.8%
Age of the figures
9 mo
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 19% of 3728 sector peers (2025).
NBB · sector comparisonPosition among 3728 sector peers
Solvency
better than 19%
← weakest
strongest →
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
29 d late
2023
27 d late
2022
31 d late
2021
30 d late
2020
24 d late
2019
15 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 26 days after the deadline; the sector median for financial year 2024 is 6 days after the deadline, and 52% of the sector filed late.
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
27-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, abbreviated schema
Equity
-€20,919▲ 28.9%
2024 · -€29,438
Total assets
€226,519▼ 22.4%
2024 · €291,988
Net result
€8,519
2024 · -€10,723
Working capital
-€150,495▲ 20.0%
2024 · -€188,152
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€14,546€5,678▼ 61.0%€8,048▲ 41.7%-€117€22,383
Net result€945▼ 97.0%-€4,794-€4,367▲ 8.9%-€10,723▼ 146%€8,519
Equity-€9,553▲ 54.5%-€14,347▼ 50.2%-€18,714▼ 30.4%-€29,438▼ 57.3%-€20,919▲ 28.9%
Total assets€422,853▲ 37.9%€363,906▼ 13.9%€340,398▼ 6.5%€291,988▼ 14.2%€226,519▼ 22.4%
Debt€432,406▲ 32.0%€378,253▼ 12.5%€359,112▼ 5.1%€321,426▼ 10.5%€247,438▼ 23.0%
Working capital-€228,120▲ 12.2%-€189,140▲ 17.1%-€209,945▼ 11.0%-€188,152▲ 10.4%-€150,495▲ 20.0%
Staff (FTE)4▲ 33.3%4=4=5▲ 25.0%5=
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: €22,383 after a loss of €117 in 2024, the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €226,519
Fixed assets
€134,785 ▼ 28.6%
Current assets
€91,734 ▼ 11.1%
Key figures and ratios
EBITDA
€80,956▲
2024 · €49,899
Cash flow
€67,093▲
2024 · €39,293
Solvency
-9.2%▲
2024 · -10.1%
Current ratio
0.38▲
2024 · 0.35
Quick ratio
0.26▲
2024 · 0.25
Debt to equity
-11.83▼
2024 · -10.92
ROA
3.8%▲
2024 · -3.7%
Interest coverage
5.84▲
2024 · 3.59
Debt ≤ 1 year
€242,229▼
2024 · €291,392
Staff costs
€236,856▼
2024 · €275,230
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 1,447 companies that looked in July 2024 the way this one looks now, 2.1% went bankrupt within 24 months and 92% are still going.
- Micro
- 20 years or older
- negative equity
- a profit under 5% of the balance sheet
2.1%
went bankrupt
4.8%
stopped otherwise
92%
still going
A further 1.0% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 2.3% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,058 companies of July 2024 its group's bankruptcy share. Expected: 1.5%; actually bankrupt within 24 months: 1.6%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.4% |
| 3 | 0.5% | 0.5% |
| 4 | 0.6% | 0.7% |
| 5 | 0.8% | 0.9% |
| 6 | 1.2% | 1.3% |
| 7 | 1.5% | 1.6% |
| 8 | 1.7% | 1.7% |
| 9 | 2.7% | 2.8% |
| 10 | 5.3% | 5.7% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 1,447 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | €3,593 | - | - | - |
| Remuneration, social security and pensions62 | €126,717 | €124,249 | €179,979 | €275,230 | €236,856 | ▼ 13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €45,865 | €73,255 | €68,926 | €50,016 | €58,574 | ▲ 17.1% |
| Other operating charges640/8 | €12,696 | €4,858 | €4,850 | €4,575 | €3,639 | ▼ 20.5% |
| Gross operating margin9900 | €199,824 | €208,040 | €261,802 | €329,704 | €321,451 | ▼ 2.5% |
| Operating profit (loss)9901 | €14,546 | €5,678 | €8,048 | -€117 | €22,383 | ▲ 19,242% |
| Financial income75/76B | €61 | €2,643 | €1 | €3,300 | - | - |
| Recurring financial income75 | €61 | €2,643 | €1 | €3,300 | - | - |
| Financial charges65/66B | €13,663 | €13,115 | €12,416 | €13,907 | €13,864 | ▼ 0.3% |
| Recurring financial charges65 | €13,658 | €13,115 | €12,416 | €13,907 | €13,864 | ▼ 0.3% |
| Non-recurring financial charges66B | €5 | - | - | - | - | - |
| Profit (loss) for the period before taxes9903 | €945 | -€4,794 | -€4,367 | -€10,723 | €8,519 | ▲ 179% |
| Profit (loss) for the period9904 | €945 | -€4,794 | -€4,367 | -€10,723 | €8,519 | ▲ 179% |
| Profit (loss) for the period to be appropriated9905 | €945 | -€4,794 | -€4,367 | -€10,723 | €8,519 | ▲ 179% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €422,853 | €363,906 | €340,398 | €291,988 | €226,519 | ▼ 22.4% |
| Fixed assets21/28 | €335,499 | €282,684 | €221,264 | €188,748 | €134,785 | ▼ 28.6% |
| Tangible fixed assets22/27 | €335,499 | €282,684 | €221,264 | €188,748 | €134,785 | ▼ 28.6% |
| Land and buildings22 | - | - | - | €13,000 | €13,000 | = |
| Plant, machinery and equipment23 | €38,062 | €18,054 | €7,358 | €5,675 | €3,765 | ▼ 33.7% |
| Furniture and vehicles24 | €29,295 | €28,965 | €17,792 | €13,510 | €1,007 | ▼ 92.5% |
| Other tangible fixed assets26 | €268,142 | €235,664 | €196,114 | €156,563 | €117,013 | ▼ 25.3% |
| Current assets29/58 | €87,354 | €81,222 | €119,134 | €103,240 | €91,734 | ▼ 11.1% |
| Stocks and contracts in progress3 | €25,105 | €28,316 | €29,456 | €29,456 | €29,456 | = |
| Stocks30/36 | €25,105 | €28,316 | €29,456 | €29,456 | €29,456 | = |
| Amounts receivable within one year40/41 | €56,003 | €50,269 | €84,652 | €69,400 | €55,541 | ▼ 20.0% |
| Trade receivables40 | €26,613 | €28,567 | €46,036 | €32,794 | €26,018 | ▼ 20.7% |
| Other amounts receivable41 | €29,390 | €21,702 | €38,616 | €36,605 | €29,524 | ▼ 19.3% |
| Cash at bank and in hand54/58 | €2,487 | €760 | €1,656 | €1,300 | €926 | ▼ 28.7% |
| Deferred charges and accrued income490/1 | €3,759 | €1,877 | €3,370 | €3,085 | €5,811 | ▲ 88.4% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €422,853 | €363,906 | €340,398 | €291,988 | €226,519 | ▼ 22.4% |
| Equity10/15 | -€9,553 | -€14,347 | -€18,714 | -€29,438 | -€20,919 | ▲ 28.9% |
| Contributions10/11 | €20,000 | €20,000 | €20,000 | €20,000 | €20,000 | = |
| Capital10 | €20,000 | €20,000 | €20,000 | €20,000 | €20,000 | = |
| Issued capital100 | €20,000 | €20,000 | €20,000 | €20,000 | €20,000 | = |
| Reserves13 | €2,000 | €2,000 | €2,000 | €2,000 | €2,000 | = |
| Non-distributable reserves130/1 | €2,000 | €2,000 | €2,000 | €2,000 | €2,000 | = |
| Legal reserve130 | €2,000 | €2,000 | €2,000 | €2,000 | €2,000 | = |
| Profit (loss) carried forward14 | -€42,053 | -€46,847 | -€51,214 | -€61,938 | -€53,419 | ▲ 13.8% |
| Investment grants15 | €10,500 | €10,500 | €10,500 | €10,500 | €10,500 | = |
| Amounts payable17/49 | €432,406 | €378,253 | €359,112 | €321,426 | €247,438 | ▼ 23.0% |
| Amounts payable after more than one year17 | €111,723 | €102,682 | €24,825 | €24,825 | - | - |
| Financial debts170/4 | €111,723 | €102,682 | €24,825 | €24,825 | - | - |
| Amounts payable within one year42/48 | €315,474 | €270,362 | €329,079 | €291,392 | €242,229 | ▼ 16.9% |
| Current portion of amounts payable after more than one year42 | €28,494 | €27,090 | €27,090 | €28,531 | - | - |
| Financial debts43 | €143 | €17,250 | €49,432 | €41,413 | €60,589 | ▲ 46.3% |
| Credit institutions430/8 | €143 | €17,250 | €49,432 | €41,413 | €60,589 | ▲ 46.3% |
| Trade debts44 | €60,646 | €49,798 | €123,211 | €89,053 | €64,692 | ▼ 27.4% |
| Suppliers440/4 | €60,646 | €49,798 | €123,211 | €89,053 | €64,692 | ▼ 27.4% |
| Taxes, remuneration and social security45 | €24,846 | €37,492 | €33,665 | €35,787 | €31,709 | ▼ 11.4% |
| Taxes450/3 | €14,640 | €20,989 | €17,743 | €18,142 | €13,287 | ▼ 26.8% |
| Remuneration and social security454/9 | €10,206 | €16,503 | €15,922 | €17,645 | €18,422 | ▲ 4.4% |
| Other amounts payable47/48 | €201,346 | €138,733 | €95,681 | €96,608 | €85,239 | ▼ 11.8% |
| Accrued charges and deferred income492/3 | €5,209 | €5,209 | €5,209 | €5,209 | €5,209 | = |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €945 | -€4,794 | -€4,367 | -€10,723 | €8,519 | ▲ 179% |
| + Depreciation and write-downs630 | €45,865 | €73,255 | €68,926 | €50,016 | €58,574 | ▲ 17.1% |
| Operating cash flow (approximation) | €46,810 | €68,461 | €64,559 | €39,293 | €67,093 | ▲ 70.8% |
| Investment in fixed assets (approximation) | - | -€20,440 | -€7,506 | -€17,500 | -€4,610 | ▲ 73.7% |
| Change in cash | - | -€1,727 | €895 | -€356 | -€374 | ▼ 4.9% |
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
Next filing, fiscal year 2026, expected by
2026
25-09
State Gazette act
Appointment: Giacinto Magliano (director)Power of attorney3 facts ▸
State Gazette act
Appointment: Giacinto Magliano (director)
Power of attorney3 facts ▸
- General meeting, 01-04-2026
- Director appointment, Giacinto Magliano (director)
- Power of attorney, SOFIBEL
28-08
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema · 28 days late
2025
31-12
Financial
Back to profitnet €8,519
Net result €8,519 after 3 loss-making years.
29-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 29 days late
2024
27-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 27 days late
2023
31-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 31 days late
2022
30-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 30 days late
2021
24-02
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 24 days late
2020
30-06
Financial
Back to profitnet €31,920
Net result €31,920 after one loss-making year.
15-02
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 15 days late
2018
19-12
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
14-01
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
28-01
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
1 of 5 acts read
About the unread acts
Of the 5 Belgian State Gazette acts we know for this company, 1 has been read. The other 4 have not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
1 director, last change in 2026
Giacinto Magliano
CurrentDirector · since 01-04-2026
Derived from published Gazette acts. The CBE keeps the official list of function holders; we do not read it, so the two can differ.
See the function holders in the CBE →
Not every act has been read: a resignation may be missing here
4 of this company's 5 Belgian State Gazette acts have not been read yet. Appointments and resignations recorded in them are missing above: a director who resigned there may therefore still show here as sitting. The acts are in the Timeline.
Location & real-estate footprint
Registered office, Sint-Pieters-Woluwe · 1 establishment unit since 1993
Ground area
214 m²
Building footprint
128 m²
Volume, LiDAR
1,102 m³
Parcel 21683D0238/00Z003, Brussels · tallest building 12.0 m, ±3 floors. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 establishment unit
LE MEDICIS
since 19932.063.593.341
1 parcel
Brussels
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21683D0238/00Z003 | Brussels | 214 m² | 1 · 128 m² | 12.0 m · 3 fl. |
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.
Mandate history
1 person since 2026, 1 in office
- Board
| Name | Functions and periods |
|---|---|
| Giacinto Magliano |
|
Structure & network
Connections & network
1 current directorThe network starts from this company’s directors. Other companies they run appear here as nodes.
This company
Company
Director
Shareholding
+N: links not shown yet
Click a node to look further, drag to arrange, scroll to zoom.
Recognitions · licences · registrations
Food safety, FASFC
1 siteSint-Pieters-Woluwe2.063.593.341
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Of 20,506 companies in sector 56111 we hold annual accounts for 11,454. 6,753 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
Founded05-08-1993
Fiscal year end31-12
Activities, NACEBEL 2025
56111Full-service restaurants
E-invoicing
Reachable via Peppol
Peppol ID
0208:0450647053
Also
9925:BE0450647053
Registered
28-01-2026
Register as of 26 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.