SILVERSPOON

Inactive

KBO/BCE: BE 0889.866.023

Inactive; last annual accounts for fiscal year 2025. Dissolved without liquidation on 12-01-2026.

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SILVERSPOONInactive

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Signals

Two signals. The signal on the left, the evidence on the right.

○neutral

Earlier reorganisation (closed)

Involved in a judicial reorganisation procedure in the past. No current open procedure.

Belgian State Gazette

Latest accounts filed on time

The financial year that closed on 30-09-2025 was due by 30-04-2026 and was filed on 05-02-2026, 84 days ahead of the deadline.

NBB · 10 filings

Deviation from the deadline

2025

84 d early

2024

1 d early

2023

59 d late

2021

3 d early

2020

2 d late

2019

63 d late

2018

on the day

← before the deadline after the deadline →

Checked, nothing found (1)

No strike-offs in the KBO publications

We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.

KBO publications · our coverage

History

SILVERSPOON has filed 16 sets of annual accounts, the latest for fiscal year 2025.¹ In 2026 the company was absorbed by merger into J & M Catering Services.²

Financials · fiscal year 2025, abbreviated schema

Turnover

€2.4m

EBIT margin

-12.8%

Net result

€550,078

2024 · -€76,331

Working capital

€1.2m▲ 111%

2024 · €590,492

Trend over the years

Chart Table

Click a name to add, emphasise or remove a line.

Every figure with its change against the fiscal year before

favourable unfavourable

Line20202021202320242025

Turnover€2.4m

Operating result-€991,476-€301,596▲ 69.6%€455,354--€41,808€564,901

Net result-€1.0m-€322,641▲ 68.2%€399,783--€76,331€550,078

EBIT margin-12.8%

Equity-€1.1m▼ 939%-€1.4m▼ 28.7%€453,496-€377,165▼ 16.8%€927,243▲ 146%

Total assets€585,534▼ 71.7%€732,863▲ 25.2%€2.7m-€3.0m▲ 10.9%€3.7m▲ 22.3%

Debt€1.7m▼ 21.4%€2.2m▲ 27.5%€2.3m-€2.6m▲ 16.4%€2.8m▲ 4.6%

Working capital-€930,843▼ 5,125%-€1.3m▼ 39.9%€321,108-€590,492▲ 83.9%€1.2m▲ 111%

Staff (FTE)10.6▼ 32.5%9.7▼ 8.5%18.1-16.3▼ 9.9%13.8▼ 15.3%

Turnover and EBIT margin not published: the abbreviated schema does not require them.

Result per fiscal year

Operating resultNet result

The operating result returns to profit in 2025: €564,901 after a loss of €41,808 in 2024, the highest result in the available series.

Balance-sheet composition

2025 in colour, 2024 as the grey bar beneath

Assets €3.7m

96.6%

Fixed assets €125,285 ▼ 21.4%

Current assets €3.6m ▲ 24.7%

Equity and liabilities €3.7m

25.1%

74.9%

Equity €927,243 ▲ 146%

Debt €2.8m ▲ 4.6%

Debt's share of the balance-sheet total falls from 87.5% to 74.9%. Equity and debt are higher.

Key figures and ratios

2025 value · change against 2024

EBITDA

€622,466▲

2024 · €30,292

Cash flow

€607,643▲

2024 · -€4,231

Current ratio

1.54▲

2024 · 1.26

Quick ratio

1.52▲

2024 · 1.24

Debt to equity

2.98▼

2024 · 7.00

ROE

59.3%▲

2024 · -20.2%

ROA

14.9%▲

2024 · -2.5%

Interest coverage

40.51▲

2024 · 0.84

Debt ≤ 1 year

€2.3m▲

2024 · €2.3m

Debt > 1 year

€325,036▲

2024 · €315,003

Income taxes

€640▲

2024 · €0

Staff costs

€1.6m▼

2024 · €1.9m

Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.

Annual accounts

OverviewIncome statement Balance sheet Cash flow

Filed annual accounts As filed with the NBB · 2025 against 2024 · 53 lines

Balance sheet Code20242025

Assets

Total assets20/58€3.0m€3.7m▲

Fixed assets21/28€159,469€125,285▼

Tangible fixed assets22/27€159,469€125,285▼

Plant, machinery and equipment23€145,763€118,517▼

Furniture and vehicles24€13,706€6,767▼

Current assets29/58€2.9m€3.6m▲

Stocks and contracts in progress3€40,774€29,779▼

Stocks30/36€40,774€29,779▼

Amounts receivable within one year40/41€2.5m€3.5m▲

Trade receivables40€1.5m€2.2m▲

Other amounts receivable41€1.0m€1.3m▲

Cash at bank and in hand54/58€240,985€30,781▼

Deferred charges and accrued income490/1€25,813€7,927▼

Equity and liabilities

Total equity and liabilities10/49€3.0m€3.7m▲

Equity10/15€377,165€927,243▲

Contributions10/11€1.5m€1.5m=

Reserves13€1.6m€1.6m=

Tax-exempt reserves132€1.5m€1.5m=

Distributable reserves133€92,561€92,561=

Profit (loss) carried forward14-€2.8m-€2.2m▲

Amounts payable17/49€2.6m€2.8m▲

Amounts payable after more than one year17€315,003€325,036▲

Financial debts170/4€315,003€325,036▲

Amounts payable within one year42/48€2.3m€2.3m▲

Current portion of amounts payable after more than one year42€0-

Trade debts44€2.0m€2.0m▲

Suppliers440/4€2.0m€2.0m▲

Advances received on contracts in progress46€0€7,260▲

Taxes, remuneration and social security45€139,215€324,834▲

Taxes450/3€6,307€203,486▲

Remuneration and social security454/9€132,908€121,348▼

Other amounts payable47/48€170,489-

Accrued charges and deferred income492/3€57,792€116,617▲

Income statement Code20242025

Non-recurring operating income76A€15-

Remuneration, social security and pensions62€1.9m€1.6m▼

Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€72,100€57,565▼

Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4-€9,920-

Other operating charges640/8€31,896€3,999▼

Non-recurring operating charges66A€0-

Gross operating margin9900€2.0m€2.2m▲

Operating profit (loss)9901-€41,808€564,901▲

Financial income75/76B€1,511€1,183▼

Recurring financial income75€1,511€604▼

Non-recurring financial income76B-€579

Financial charges65/66B€36,034€15,365▼

Recurring financial charges65€36,034€15,365▼

Profit (loss) for the period before taxes9903-€76,331€550,719▲

Income taxes67/77€0€640▲

Profit (loss) for the period9904-€76,331€550,078▲

Profit (loss) for the period to be appropriated9905-€76,331€550,078▲

Appropriation of the result

Profit (loss) to be appropriated9906-€2.8m-€2.2m▲

Profit (loss) brought forward from the previous period14P-€2.7m-€2.8m▼

Social balance

Average headcount (FTE)908716.313.8▼

The notes to these accounts (12 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line	2020	2021	2023	2024	2025	Change
Turnover70	-	€2.4m	-	-	-	-
Non-recurring operating income76A	-	-	-	€15	-	-
Goods, raw materials, services and sundry goods60/61	-	€2.1m	-	-	-	-
Remuneration, social security and pensions62	-	€408,364	€2.9m	€1.9m	€1.6m	▼ 16.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630	€141,784	€145,114	€174,673	€72,100	€57,565	▼ 20.2%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4	-	€63,840	€17,156	-€9,920	-	-
Other operating charges640/8	-	€18,243	€39,971	€31,896	€3,999	▼ 87.5%
Non-recurring operating charges66A	-	€0	€51	€0	-	-
Gross operating margin9900	-€316,551	€333,965	€3.6m	€2.0m	€2.2m	▲ 12.9%
Operating profit (loss)9901	-€991,476	-€301,596	€455,354	-€41,808	€564,901	▲ 1,451%
Financial income75/76B	-	€11,503	€7,111	€1,511	€1,183	▼ 21.7%
Recurring financial income75	€2,342	€11,503	€7,111	€1,511	€604	▼ 60.0%
Non-recurring financial income76B	-	-	-	-	€579	-
Financial charges65/66B	-	€30,772	€52,600	€36,034	€15,365	▼ 57.4%
Recurring financial charges65	€26,324	€30,772	€52,600	€36,034	€15,365	▼ 57.4%
Profit (loss) for the period before taxes9903	-€1.0m	-€320,865	€409,865	-€76,331	€550,719	▲ 821%
Income taxes67/77	-	€1,776	€10,082	€0	€640	-
Profit (loss) for the period9904	-€1.0m	-€322,641	€399,783	-€76,331	€550,078	▲ 821%
Profit (loss) for the period to be appropriated9905	-€1.0m	-€322,641	€399,783	-€76,331	€550,078	▲ 821%

Line	2020	2021	2023	2024	2025	Change
Assets
Total assets20/58	€585,534	€732,863	€2.7m	€3.0m	€3.7m	▲ 22.3%
Fixed assets21/28	€306,038	€200,469	€152,360	€159,469	€125,285	▼ 21.4%
Tangible fixed assets22/27	€302,438	€196,869	€152,360	€159,469	€125,285	▼ 21.4%
Plant, machinery and equipment23	-	€115,602	€122,907	€145,763	€118,517	▼ 18.7%
Furniture and vehicles24	-	€67,233	€29,452	€13,706	€6,767	▼ 50.6%
Leasing and similar rights25	-	€14,034	€0	-	-	-
Financial fixed assets28	€3,600	€3,600	€0	-	-	-
Current assets29/58	€279,496	€532,395	€2.6m	€2.9m	€3.6m	▲ 24.7%
Stocks and contracts in progress3	€3,196	€3,196	€24,959	€40,774	€29,779	▼ 27.0%
Stocks30/36	-	€3,196	€24,959	€40,774	€29,779	▼ 27.0%
Amounts receivable within one year40/41	€250,800	€466,048	€2.4m	€2.5m	€3.5m	▲ 37.1%
Trade receivables40	-	€435,696	€1.4m	€1.5m	€2.2m	▲ 46.4%
Other amounts receivable41	-	€30,352	€1.0m	€1.0m	€1.3m	▲ 23.2%
Cash at bank and in hand54/58	-	€36,851	€126,103	€240,985	€30,781	▼ 87.2%
Deferred charges and accrued income490/1	-	€26,300	€10,319	€25,813	€7,927	▼ 69.3%
Equity and liabilities
Total equity and liabilities10/49	€585,534	€732,863	€2.7m	€3.0m	€3.7m	▲ 22.3%
Equity10/15	-€1.1m	-€1.4m	€453,496	€377,165	€927,243	▲ 146%
Contributions10/11	-	€18,600	€1.5m	€1.5m	€1.5m	=
Reserves13	€1.6m	€1.6m	€1.6m	€1.6m	€1.6m	=
Non-distributable reserves130/1	-	€1,860	€0	-	-	-
Reserves not available under the articles1311	-	€1,860	€0	-	-	-
Tax-exempt reserves132	-	€1.5m	€1.5m	€1.5m	€1.5m	=
Distributable reserves133	-	€90,701	€92,561	€92,561	€92,561	=
Profit (loss) carried forward14	-€2.8m	-€3.1m	-€2.7m	-€2.8m	-€2.2m	▲ 19.8%
Amounts payable17/49	€1.7m	€2.2m	€2.3m	€2.6m	€2.8m	▲ 4.6%
Amounts payable after more than one year17	€498,841	€339,931	€0	€315,003	€325,036	▲ 3.2%
Financial debts170/4	-	€11,667	€0	€315,003	€325,036	▲ 3.2%
Trade debts175	-	€328,264	€0	-	-	-
Amounts payable within one year42/48	€1.2m	€1.8m	€2.2m	€2.3m	€2.3m	▲ 2.4%
Current portion of amounts payable after more than one year42	-	€39,937	€132,536	€0	-	-
Financial debts43	-	€361,415	€0	-	-	-
Credit institutions430/8	-	€361,415	€0	-	-	-
Trade debts44	€514,897	€868,370	€1.3m	€2.0m	€2.0m	▲ 1.6%
Suppliers440/4	-	€868,370	€1.3m	€2.0m	€2.0m	▲ 1.6%
Advances received on contracts in progress46	-	€9,100	€11,626	€0	€7,260	-
Taxes, remuneration and social security45	-	€29,009	€186,061	€139,215	€324,834	▲ 133%
Taxes450/3	-	€7,337	€14,554	€6,307	€203,486	▲ 3,126%
Remuneration and social security454/9	-	€21,672	€171,507	€132,908	€121,348	▼ 8.7%
Other amounts payable47/48	-	€527,274	€576,837	€170,489	-	-
Accrued charges and deferred income492/3	-	€4,114	€19,972	€57,792	€116,617	▲ 102%

Line	2020	2021	2023	2024	2025	Change
Profit (loss) for the period9904	-€1.0m	-€322,641	€399,783	-€76,331	€550,078	▲ 821%
+ Depreciation and write-downs630	€141,784	€145,114	€174,673	€72,100	€57,565	▼ 20.2%
Operating cash flow (approximation)	-€873,673	-€177,528	€574,457	-€4,231	€607,643	▲ 14,463%
Investment in fixed assets (approximation)	-	-€39,545	-	-€79,209	-€23,381	▲ 70.5%
Change in cash	-	-	-	€114,881	-€210,203	▼ 283%

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

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Timeline · acts, filings and financial milestones

All 19Signals 2Financial 6Gazette 1Filings 10

Next filing, fiscal year 2026, expected by 30-04-2027

2026

18-02

State Gazette act Restructuring · End & cessation

Merger · Dissolution · Accounting effect5 facts ▸

General meeting, 12-01-2026
Merger, verrichting gelijkgesteld met fusie door overneming, 12-01-2026
Dissolution, 12-01-2026
Accounting effect, 01-10-2025
Power of attorney, Olivia Beele

05-02

NBB filing Annual accounts filed

fiscal year 2025 · abbreviated schema

2025

30-09

Financial Back to profitnet €550,078

Net result €550,078 after one loss-making year.

30-09

Financial Equity above €500,000Eq €927,243 ▲146%

Equity rises from €377,165 to €927,243.

29-04

NBB filing Annual accounts filed

fiscal year 2024 · abbreviated schema

2024

28-06

NBB filing Annual accounts filed

fiscal year 2023 · abbreviated schema · 59 days late

2023

30-09

Financial Back to profitnet €399,783

Net result €399,783 after 2 loss-making years.

30-09

Financial Liquidity quadruplescurrent ratio 1.14

Current ratio from 0.29 to 1.14.

30-09

Financial Equity above €200,000Eq €453,496

Equity rises from -€1.4m to €453,496.

2022

28-07

NBB filing Annual accounts filed

fiscal year 2021 · abbreviated schema

2021

02-08

NBB filing Annual accounts filed

fiscal year 2020 · abbreviated schema · 2 days late

2020

31-12

Financial Weakest financial yearnet -€1.0m

Net result drops to -€1.0m, the lowest in the series.

Show earlier events

02-10

NBB filing Annual accounts filed

fiscal year 2019 · abbreviated schema · 63 days late

2019

12-07

Judicial reorganisation Plan homologation

Ondernemingsrechtbank Antwerpen · event 09-07-2019

20-03

Judicial reorganisation Opening

Ondernemingsrechtbank Antwerpen · collective agreement · event 15-03-2019

31-01

NBB filing Annual accounts filed

fiscal year 2018 · abbreviated schema

2017

06-10

NBB filing Annual accounts filed

fiscal year 2016 · abbreviated schema · 67 days late

2016

29-08

NBB filing Annual accounts filed

fiscal year 2015 · abbreviated schema · 29 days late

2015

25-08

NBB filing Annual accounts filed

fiscal year 2014 · abbreviated schema · 25 days late

SignalFinancial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.

1 of 15 acts read

About the unread acts

Of the 15 Belgian State Gazette acts we know for this company, 1 has been read. The other 14 have not been read yet: what they contain is neither established nor disproved here.

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