SMOS & C°
ActiveSummary
The computed 12-month bankruptcy probability of SMOS & C° is 2.8% (moderate). The 2025 annual accounts show negative equity (-€59,300) and a net result of -€859. Equity is shrinking by ~45% per year across the filed fiscal years. Its solvency ranks better than 5% of 13617 sector peers (fiscal year 2025). The company has been active since 2005 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Score 2025
Axes · tick = 2024
Profitability49▲+49
Solvency0=
Growth53▲+17
Track record100
Bankruptcy probability, 12 months
2.8%
Moderate
0%0.5%1.5%4%10%≥ 25%
No credit on open account
Liquidity short (current ratio 0.07 against 0.06 in 2024; short-term debt: 503% and cash: 11.4% of total assets), 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
Five 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 →
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
-403%
Return on assets
-5.8%
Age of the figures
18 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 · Negative equity
The 2025 annual accounts show negative equity and a net loss.
NBB · annual accounts 2025Equity per financial year
19202122232425
2019 to 2025 · latest year -€59,300
neutral · A punctual record breaks
This company filed 9 consecutive financial years on time. The year that closed on 31-03-2025 was due by 31-10-2025 and was filed on 06-11-2025, 6 days late. Weigh it accordingly: a break into the 1-to-90-day band measures 1.41% abnormal legal state, below the 1.66% market average. It is a change in behaviour, not evidence of elevated risk.
NBB · 10 filingsDeviation from the deadline
2025
6 d late
2024
30 d early
2023
29 d early
2022
21 d early
2021
29 d early
2020
1 d early
2019
28 d early
← 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 19 days before the deadline; the sector median for financial year 2024 is 6 days after the deadline, and 53% of the sector filed late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-03-2026 and is due by 31-10-2026. Nothing is late today. Usually files around 2 October (4 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
31-03-2026 close29-09-2026 today31-10-2026 deadline
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 2025, micro schema
Turnover
€287,845▲ 4.8%
2024 · €274,760
EBIT margin
-0.2%▲ 6.9pp
2024 · -7.1%
Net result
-€859▲ 95.7%
2024 · -€19,841
Working capital
-€68,970▼ 0.5%
2024 · -€68,637
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 56, Food and beverage service activities, 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
Line20212022202320242025
Turnover€191,968▼ 10.8%€220,352▲ 14.8%€270,450▲ 22.7%€274,760▲ 1.6%€287,845▲ 4.8%
Operating result€6,991-€4,872-€20,864▼ 328%-€19,546▲ 6.3%-€624▲ 96.8%
Net result€6,144within the sector's middle half-€4,520within the sector's middle half-€21,336below the sector's middle half▼ 372%-€19,841below the sector's middle half▲ 7.0%-€859within the sector's middle half▲ 95.7%
EBIT margin3.6%▲ 7.4pp-2.2%▼ 5.9pp-7.7%▼ 5.5pp-7.1%▲ 0.6pp-0.2%▲ 6.9pp
Equity-€12,743below the sector's middle half▲ 32.5%-€17,263below the sector's middle half▼ 35.5%-€38,600below the sector's middle half▼ 124%-€58,441below the sector's middle half▼ 51.4%-€59,300below the sector's middle half▼ 1.5%
Total assets€5,649below the sector's middle half▼ 32.0%€6,927below the sector's middle half▲ 22.6%€19,931below the sector's middle half▲ 188%€14,909below the sector's middle half▼ 25.2%€14,715below the sector's middle half▼ 1.3%
Debt€18,392▼ 32.4%€24,190▲ 31.5%€58,531▲ 142%€73,350▲ 25.3%€74,015▲ 0.9%
Working capital-€12,743within the sector's middle half▲ 31.3%-€17,263within the sector's middle half▼ 35.5%-€43,731below the sector's middle half▼ 153%-€68,637below the sector's middle half▼ 57.0%-€68,970below the sector's middle half▼ 0.5%
Solvency-225.6%below the sector's middle half▲ 1.9pp-249.2%below the sector's middle half▼ 23.6pp-193.7%below the sector's middle half▲ 55.5pp-392.0%below the sector's middle half▼ 198.3pp-403.0%below the sector's middle half▼ 11.0pp
Current ratio0.31below the sector's middle half=0.29below the sector's middle half▼ 0.020.25below the sector's middle half▼ 0.030.06below the sector's middle half▼ 0.190.07below the sector's middle half=
Return on assets (ROA)108.8%above the sector's middle half▲ 211.2pp-65.3%below the sector's middle half▼ 174.0pp-107.0%below the sector's middle half▼ 41.8pp-133.1%below the sector's middle half▼ 26.0pp-5.8%within the sector's middle half▲ 127.2pp
Staff (FTE)3.8▼ 35.6%2.9▼ 23.7%4.5▲ 55.2%5.2▲ 15.6%6.1▲ 17.3%
above
within
below
the middle half (P25 to P75) of NACE 56, Food and beverage service activities, 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 €624 in 2025 against €19,546 in 2024; the loss shrinks.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €14,715
Fixed assets
€9,670 ▼ 5.2%
Current assets
€5,045 ▲ 7.0%
Key figures and ratios
EBITDA
€2,302▲
2024 · -€16,741
Cash flow
€2,067▲
2024 · -€17,036
Quick ratio
0.04▲
2024 · 0.03
Debt to equity
-1.25▲
2024 · -1.26
Interest coverage
9.63▲
2024 · -56.75
Debt ≤ 1 year
€74,015▲
2024 · €73,350
Staff costs
€70,744▲
2024 · €63,990
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 2,795 companies that looked in July 2024 the way this one looks now, 2.1% went bankrupt within 24 months and 90% are still going.
- Micro
- 20 years or older
- negative equity
- a small loss
2.1%
went bankrupt
6.0%
stopped otherwise
90%
still going
A further 1.7% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a higher bankruptcy probability: 2.8% over twelve months. The score reads more about this company than the group's four characteristics; both figures are right about what they measure.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,338 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 1.0% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.9% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
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 2,795 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 |
|---|---|---|---|---|---|---|
| Turnover70 | €191,968 | €220,352 | €270,450 | €274,760 | €287,845 | ▲ 4.8% |
| Goods, raw materials, services and sundry goods60/61 | - | €177,833 | €227,547 | €227,347 | €213,758 | ▼ 6.0% |
| Remuneration, social security and pensions62 | - | €45,833 | €61,793 | €63,990 | €70,744 | ▲ 10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €235 | - | €1,026 | €2,805 | €2,926 | ▲ 4.3% |
| Other operating charges640/8 | - | €1,558 | €948 | €1,061 | €1,041 | ▼ 1.9% |
| Gross operating margin9900 | €39,736 | €42,519 | €42,903 | €48,310 | €74,087 | ▲ 53.4% |
| Operating profit (loss)9901 | €6,991 | -€4,872 | -€20,864 | -€19,546 | -€624 | ▲ 96.8% |
| Financial income75/76B | - | - | €1 | - | €4 | - |
| Recurring financial income75 | - | - | €1 | - | €4 | - |
| Financial charges65/66B | - | €248 | €473 | €295 | €239 | ▼ 19.0% |
| Recurring financial charges65 | €247 | €248 | €473 | €295 | €239 | ▼ 19.0% |
| Profit (loss) for the period before taxes9903 | €6,744 | -€5,120 | -€21,336 | -€19,841 | -€859 | ▲ 95.7% |
| Income taxes67/77 | €600 | -€600 | - | - | - | - |
| Profit (loss) for the period9904 | €6,144 | -€4,520 | -€21,336 | -€19,841 | -€859 | ▲ 95.7% |
| Profit (loss) for the period to be appropriated9905 | €6,144 | -€4,520 | -€21,336 | -€19,841 | -€859 | ▲ 95.7% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €5,649 | €6,927 | €19,931 | €14,909 | €14,715 | ▼ 1.3% |
| Fixed assets21/28 | - | - | €5,131 | €10,196 | €9,670 | ▼ 5.2% |
| Tangible fixed assets22/27 | - | - | €5,131 | €10,196 | €9,670 | ▼ 5.2% |
| Land and buildings22 | - | - | €5,131 | €3,900 | €4,948 | ▲ 26.9% |
| Plant, machinery and equipment23 | - | - | - | €6,296 | €4,722 | ▼ 25.0% |
| Current assets29/58 | €5,649 | €6,927 | €14,800 | €4,713 | €5,045 | ▲ 7.0% |
| Stocks and contracts in progress3 | €2,254 | €2,481 | €3,517 | €2,684 | €2,250 | ▼ 16.2% |
| Stocks30/36 | - | €2,481 | €3,517 | €2,684 | €2,250 | ▼ 16.2% |
| Amounts receivable within one year40/41 | €2,899 | €1,312 | €11,122 | €1,050 | €1,112 | ▲ 5.9% |
| Trade receivables40 | - | €267 | €9,853 | €372 | €411 | ▲ 10.5% |
| Other amounts receivable41 | - | €1,045 | €1,269 | €678 | €701 | ▲ 3.4% |
| Cash at bank and in hand54/58 | €496 | €3,134 | €161 | €979 | €1,683 | ▲ 71.9% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €5,649 | €6,927 | €19,931 | €14,909 | €14,715 | ▼ 1.3% |
| Equity10/15 | -€12,743 | -€17,263 | -€38,600 | -€58,441 | -€59,300 | ▼ 1.5% |
| Contributions10/11 | - | €12,500 | €12,500 | €12,500 | €12,500 | = |
| Profit (loss) carried forward14 | -€25,243 | -€29,763 | -€51,100 | -€70,941 | -€71,800 | ▼ 1.2% |
| Amounts payable17/49 | €18,392 | €24,190 | €58,531 | €73,350 | €74,015 | ▲ 0.9% |
| Amounts payable within one year42/48 | €18,392 | €24,190 | €58,531 | €73,350 | €74,015 | ▲ 0.9% |
| Financial debts43 | - | - | €620 | €809 | €1,160 | ▲ 43.4% |
| Credit institutions430/8 | - | - | €620 | €809 | €1,160 | ▲ 43.4% |
| Trade debts44 | €11,920 | €9,732 | €18,769 | €14,537 | €11,504 | ▼ 20.9% |
| Suppliers440/4 | - | €9,732 | €18,769 | €14,537 | €11,504 | ▼ 20.9% |
| Taxes, remuneration and social security45 | - | €10,737 | €14,106 | €13,310 | €15,324 | ▲ 15.1% |
| Taxes450/3 | - | €756 | €1,900 | €2,462 | €2,744 | ▲ 11.5% |
| Remuneration and social security454/9 | - | €9,981 | €12,206 | €10,848 | €12,580 | ▲ 16.0% |
| Other amounts payable47/48 | - | €3,721 | €25,036 | €44,694 | €46,027 | ▲ 3.0% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €6,144 | -€4,520 | -€21,336 | -€19,841 | -€859 | ▲ 95.7% |
| + Depreciation and write-downs630 | €235 | - | €1,026 | €2,805 | €2,926 | ▲ 4.3% |
| Operating cash flow (approximation) | €6,379 | -€4,520 | -€20,310 | -€17,036 | €2,067 | ▲ 112% |
| Investment in fixed assets (approximation) | - | - | - | -€7,870 | -€2,400 | ▲ 69.5% |
| Change in cash | - | €2,638 | -€2,973 | €818 | €704 | ▼ 13.9% |
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
2025
06-11
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 6 days late
2024
01-10
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2023
02-10
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
31-03
Financial
Weakest financial yearnet -€21,336
Net result drops to -€21,336, the lowest in the series; recovery starts the following year.
2022
10-10
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2021
02-10
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
31-03
Financial
Back to profitnet €6,144
Net result €6,144 after 2 loss-making years.
2020
30-10
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2019
03-10
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2018
10-10
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2017
22-10
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2016
26-10
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.
0 of 1 act read
About the unread acts
We know of 1 Belgian State Gazette act for this company. It has not 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
1 act for this company is 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, Beveren-Kruibeke-Zwijndrecht · 1 establishment unit since 2006
Ground area
359 m²
Building footprint
116 m²
Volume, LiDAR
591 m³
Parcel 46013C0354/00X000, Flanders · tallest building 10.3 m, ±1 floor. Linked by address, not a title deed.
1 establishment unit
SMOS & C°
since 20062.150.727.649
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 46013C0354/00X000 | Flanders | 359 m² | 1 · 116 m² | 10.2 m · 1 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.
Recognitions · licences · registrations
Food safety, FASFC
1 siteBeveren-Kruibeke-Zwijndrecht2.150.727.649
Similar companies · same sector and region
BEENHOUWER STEFAAN CASSAUWERS
BE 0688.711.678
Beveren-Kruibeke-Zwijndrecht
CONSULTASS
BE 0445.238.116
Beveren-Kruibeke-Zwijndrecht
DE FRIETLOUNGE
BE 1011.118.793
Beveren-Kruibeke-Zwijndrecht
Den Boempatat
BE 1030.862.451
Beveren-Kruibeke-Zwijndrecht
FIJNZOET
BE 0707.988.053
Beveren-Kruibeke-Zwijndrecht
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 21,853 companies in sector 56112 we hold annual accounts for 9,778. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded16-12-2005
Fiscal year end31-03
Activities, NACEBEL 2025
56112Limited-service restaurants, excluding mobile food services
56210Event catering
56220Contract catering and other food service activities
E-invoicing
Reachable via Peppol
Peppol ID
0208:0877966893
Registered
02-12-2025
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.