T & K
ActiveSummary
T & K has been active since 2005 and the Belgian State Gazette contains no insolvency signals. The CBE does carry 1 administrative register entry (see administrative flags). The 2025 annual accounts show equity of €26,924 and a net result of €3,082. The figures fluctuate too strongly year-on-year for a reliable trend projection. Its solvency ranks better than 33% of 18626 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.6% (low).
Checked score
Score 2025
Axes · tick = 2024
Profitability70▼-11
Solvency39▼-20
Growth52=
Track record92
Bankruptcy probability, 12 months
0.6%
Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €1,500 at 30 days acceptable
Liquidity tight (current ratio 1.02 against 1.89 in 2024; short-term debt: 30.4% and cash: 14% of total assets), and 86.4% of the assets are financed with debt.
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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 47
Relative position
BE, all sectors
reference
Retail trade (NACE 47)
about 45% 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
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
13.6%
Return on assets
1.6%
Age of the figures
9 mo
lowers risk · Growing equity
Reported equity is higher than in 2023 and did not fall compared with 2024. These amounts do not establish the cause of the change.
NBB · annual accounts 2025Equity per financial year
1819202122232425
2018 to 2025 · latest year €26,924
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 25-08-2026, 25 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
25 d late
2024
15 d early
2023
30 d late
2022
17 d early
2021
4 d early
2020
32 d early
2019
35 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 7 days before the deadline; the sector median for financial year 2024 is on the deadline day, and 47% of the sector filed late.
raises risk · Administrative warnings in the KBO publications
1 publication by the FPS Economy about this company, such as a strike-off for address, accounts or UBO, or its withdrawal.
KBO publicationsPublications
Strikeout withdrawal
Checked, nothing found (1)
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. Usually files around 27 July (4 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
29-09-2026 today31-12-2026 close31-07-2027 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
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Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2025, micro schema
Equity
€26,924▲ 12.9%
2024 · €23,842
Total assets
€197,513▲ 180%
2024 · €70,462
Net result
€3,082▼ 55.7%
2024 · €6,956
Working capital
€1,165▼ 93.6%
2024 · €18,156
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 47, Retail 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
Line20212022202320242025
Operating result€9,770▼ 79.2%€29,345▲ 200%-€1,819€10,160€8,892▼ 12.5%
Net result€6,989within the sector's middle half▼ 84.6%€27,532above the sector's middle half▲ 294%-€4,933below the sector's middle half€6,956within the sector's middle half€3,082within the sector's middle half▼ 55.7%
Equity-€5,713below the sector's middle half▲ 55.0%€21,819within the sector's middle half€16,886within the sector's middle half▼ 22.6%€23,842within the sector's middle half▲ 41.2%€26,924within the sector's middle half▲ 12.9%
Total assets€66,974within the sector's middle half▲ 64.4%€83,617within the sector's middle half▲ 24.8%€93,479within the sector's middle half▲ 11.8%€70,462within the sector's middle half▼ 24.6%€197,513within the sector's middle half▲ 180%
Debt€72,686▲ 36.0%€61,798▼ 15.0%€76,593▲ 23.9%€46,620▼ 39.1%€170,589▲ 266%
Working capital-€6,088within the sector's middle half€22,526within the sector's middle half€9,798within the sector's middle half▼ 56.5%€18,156within the sector's middle half▲ 85.3%€1,165within the sector's middle half▼ 93.6%
Solvency-8.5%below the sector's middle half▲ 22.6pp26.1%within the sector's middle half▲ 34.6pp18.1%within the sector's middle half▼ 8.0pp33.8%within the sector's middle half▲ 15.8pp13.6%within the sector's middle half▼ 20.2pp
Current ratio0.77below the sector's middle half▼ 0.511.98within the sector's middle half▲ 1.201.25within the sector's middle half▼ 0.731.89within the sector's middle half▲ 0.641.02within the sector's middle half▼ 0.87
Return on assets (ROA)10.4%within the sector's middle half▼ 100.6pp32.9%above the sector's middle half▲ 22.5pp-5.3%below the sector's middle half▼ 38.2pp9.9%within the sector's middle half▲ 15.1pp1.6%within the sector's middle half▼ 8.3pp
above
within
below
the middle half (P25 to P75) of NACE 47, Retail 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 falls in 2025; 2025 is 12% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €197,513
Fixed assets
€136,335 ▲ 327%
Current assets
€61,178 ▲ 58.7%
Equity and liabilities €197,513
Equity
€26,924 ▲ 12.9%
Debt
€170,589 ▲ 266%
Debt's share of the balance-sheet total rises from 66.2% to 86.4%. Equity and debt are higher.
Key figures and ratios
EBITDA
€33,483▲
2024 · €24,287
Cash flow
€27,672▲
2024 · €21,083
Debt to equity
6.34▲
2024 · 1.96
ROE
11.4%▼
2024 · 29.2%
Interest coverage
5.90▼
2024 · 7.68
Debt ≤ 1 year
€60,013▲
2024 · €20,396
Debt > 1 year
€110,577▲
2024 · €26,224
Income taxes
€193▼
2024 · €211
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 3,984 companies that looked in July 2024 the way this one looks now, 1.1% went bankrupt within 24 months and 97% are still going.
- Micro
- 20 years or older
- solvency 10 to 30%
- a profit under 5% of the balance sheet
1.1%
went bankrupt
2.3%
stopped otherwise
97%
still going
For this company itself Checked computes a bankruptcy probability of 0.6% 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 497,338 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 3,984 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 |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €8,546 | €12,280 | €13,772 | €14,127 | €24,591 | ▲ 74.1% |
| Other operating charges640/8 | €995 | €1,122 | €1,074 | €1,393 | €1,288 | ▼ 7.6% |
| Non-recurring operating charges66A | €1,313 | - | - | - | - | - |
| Gross operating margin9900 | €20,624 | €42,746 | €13,027 | €25,680 | €34,771 | ▲ 35.4% |
| Operating profit (loss)9901 | €9,770 | €29,345 | -€1,819 | €10,160 | €8,892 | ▼ 12.5% |
| Financial income75/76B | €34 | €24 | €552 | €169 | €53 | ▼ 68.5% |
| Recurring financial income75 | €34 | €24 | €552 | €169 | €53 | ▼ 68.5% |
| Financial charges65/66B | €1,920 | €1,748 | €3,446 | €3,162 | €5,671 | ▲ 79.3% |
| Recurring financial charges65 | €1,920 | €1,748 | €3,446 | €3,162 | €5,671 | ▲ 79.3% |
| Profit (loss) for the period before taxes9903 | €7,884 | €27,621 | -€4,712 | €7,167 | €3,275 | ▼ 54.3% |
| Income taxes67/77 | €896 | €89 | €220 | €211 | €193 | ▼ 8.5% |
| Profit (loss) for the period9904 | €6,989 | €27,532 | -€4,933 | €6,956 | €3,082 | ▼ 55.7% |
| Transfer from tax-exempt reserves789 | €8,391 | - | - | - | - | - |
| Profit (loss) for the period to be appropriated9905 | €15,380 | €27,532 | -€4,933 | €6,956 | €3,082 | ▼ 55.7% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €66,974 | €83,617 | €93,479 | €70,462 | €197,513 | ▲ 180% |
| Fixed assets21/28 | €46,111 | €38,026 | €44,366 | €31,910 | €136,335 | ▲ 327% |
| Tangible fixed assets22/27 | €45,842 | €37,757 | €44,098 | €31,641 | €136,066 | ▲ 330% |
| Plant, machinery and equipment23 | €6,415 | €7,720 | €14,761 | €11,124 | €124,918 | ▲ 1,023% |
| Furniture and vehicles24 | €1,165 | €455 | €4,187 | €4,195 | €3,654 | ▼ 12.9% |
| Leasing and similar rights25 | €37,583 | €28,988 | €20,393 | €11,798 | €3,203 | ▼ 72.9% |
| Other tangible fixed assets26 | €680 | €595 | €4,758 | €4,525 | €4,291 | ▼ 5.2% |
| Financial fixed assets28 | €269 | €269 | €269 | €269 | €269 | = |
| Current assets29/58 | €20,863 | €45,591 | €49,113 | €38,552 | €61,178 | ▲ 58.7% |
| Amounts receivable within one year40/41 | €6,629 | €7,826 | €10,522 | €5,967 | €29,149 | ▲ 388% |
| Trade receivables40 | €279 | €339 | - | - | €18,617 | - |
| Other amounts receivable41 | €6,349 | €7,487 | €10,522 | €5,967 | €10,532 | ▲ 76.5% |
| Cash at bank and in hand54/58 | €13,862 | €28,015 | €30,336 | €26,629 | €27,617 | ▲ 3.7% |
| Deferred charges and accrued income490/1 | €372 | €9,750 | €8,255 | €5,956 | €4,412 | ▼ 25.9% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €66,974 | €83,617 | €93,479 | €70,462 | €197,513 | ▲ 180% |
| Equity10/15 | -€5,713 | €21,819 | €16,886 | €23,842 | €26,924 | ▲ 12.9% |
| Contributions10/11 | €25,000 | €25,000 | €25,000 | €25,000 | €25,000 | = |
| Reserves13 | - | - | - | - | €1,924 | - |
| Distributable reserves133 | - | - | - | - | €1,924 | - |
| Profit (loss) carried forward14 | -€30,713 | -€3,181 | -€8,114 | -€1,158 | - | - |
| Amounts payable17/49 | €72,686 | €61,798 | €76,593 | €46,620 | €170,589 | ▲ 266% |
| Amounts payable after more than one year17 | €45,736 | €38,733 | €37,279 | €26,224 | €110,577 | ▲ 322% |
| Financial debts170/4 | €45,736 | €38,733 | €37,279 | €26,224 | €110,577 | ▲ 322% |
| Amounts payable within one year42/48 | €26,951 | €23,065 | €39,315 | €20,396 | €60,013 | ▲ 194% |
| Current portion of amounts payable after more than one year42 | €15,456 | €6,767 | €8,169 | €8,550 | €24,724 | ▲ 189% |
| Trade debts44 | €5,813 | €11,884 | €28,090 | €8,715 | €28,553 | ▲ 228% |
| Suppliers440/4 | €5,813 | €11,884 | €28,090 | €8,715 | €28,553 | ▲ 228% |
| Taxes, remuneration and social security45 | €2,846 | €2,935 | €2,260 | €3,057 | €6,736 | ▲ 120% |
| Taxes450/3 | €2,846 | €2,935 | €2,260 | €2,382 | €4,723 | ▲ 98.3% |
| Remuneration and social security454/9 | - | - | - | €675 | €2,012 | ▲ 198% |
| Other amounts payable47/48 | €2,836 | €1,479 | €796 | €74 | - | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €6,989 | €27,532 | -€4,933 | €6,956 | €3,082 | ▼ 55.7% |
| + Depreciation and write-downs630 | €8,546 | €12,280 | €13,772 | €14,127 | €24,591 | ▲ 74.1% |
| Operating cash flow (approximation) | €15,535 | €39,811 | €8,839 | €21,083 | €27,672 | ▲ 31.3% |
| Investment in fixed assets (approximation) | - | -€4,195 | -€20,113 | -€1,670 | -€129,016 | ▼ 7,626% |
| Change in cash | - | €14,153 | €2,321 | -€3,707 | €988 | ▲ 127% |
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
25-08
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 25 days late
2025
16-07
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial
Back to profitnet €6,956
Net result €6,956 after one loss-making year.
30-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 30 days late
2023
31-12
Financial
Weakest financial yearnet -€4,933
Net result drops to -€4,933, the lowest in the series; recovery starts the following year.
14-07
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-12
Financial
Liquidity triplescurrent ratio 1.98
Current ratio from 0.77 to 1.98; short-term debt falls from €26,951 to €23,065.
27-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
29-06
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
31-12
Financial
Highest result since 2018net €45,241 ▲41.8%
Operating result €46,927, net result €45,241, both a record.
31-12
Financial
Liquidity triplescurrent ratio 1.28
Current ratio from 0.37 to 1.28; short-term debt falls from €61,013 to €23,861.
26-06
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
Show earlier events
2019
20-09
KBO administration
Strikeout withdrawal
event 31-08-2019
31-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 31 days late
2018
31-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 31 days late
2017
31-07
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
2 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, Oudenaarde · 1 establishment unit since 2005
Ground area
2,055 m²
Building footprint
285 m²
Volume, LiDAR
1,502 m³
Parcel 45503A0625/00F013, Flanders · tallest building 9.4 m, ±2 floors. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 establishment unit
T & K
since 20052.175.139.084
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 45503A0625/00F013 | Flanders | 2,055 m² | 1 · 285 m² | 9.4 m · 2 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.
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Of 3,043 companies in sector 47221 we hold annual accounts for 1,566. 1,139 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
Founded03-05-2005
Fiscal year end31-12
Activities, NACEBEL 2025
47221Retail sale of meat and meat products, excluding game and poultry
E-invoicing
Reachable via Peppol
Peppol ID
0208:0873642079
Also
9925:BE0873642079
Registered
30-08-2023
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.