TANDARTSENPRAKTIJK LINSEN J.
ActiveSummary
TANDARTSENPRAKTIJK LINSEN J. has been active since 2000 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €1.3m and a net result of €336,491, of which €208,914 non-recurring income. Equity has been growing by about 3.4% per year since 2018. Its solvency ranks better than 94% of 20,700 sector peers (NACE 86, financial year 2025). The computed 12-month bankruptcy probability is below 0.1% (very low).
Overview
Overview
Official details
Source: KBO- Status
- Active since 20-07-2000 Normal situation
- Activity
- Dental practice NACE 86230
- Joint committee
- 330.04 Paritair Comité voor de gezondheidsinrichtingen en -diensten · annual accounts 2025
- Establishment unit
- 2.228.207.190 3930 Hamont-Achel, since 30-06-2000
- Financial year end
- 31 December
- Peppol
- Reachable since 09-10-2024
Financial position
- Bankruptcy probabilitywithin 12 months
- < 0.1%
- Gross margin
- €570,788
- ▲ 39.6%
- Turnover
- ≈ €880,000
- estimated
- Profit
- €336,491
- ▲ 42.2%
- Equity
- €1.3m
- ▲ 12.5%
- Total assets
- €1.3m
- ▲ 11.4%
- Employees on 31-12-2025
- 1
- =
Score breakdownlowers riskSector: Human health activities (NACE 86)Liquidity: current ratio 26.69, cash €542,749Equity €1.3m (96.2% of total assets)Size: total assets €1.3mShow the evidence
Checked score
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
Calculation
The band follows from the bankruptcy probability. 10 more points roughly halve it.
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 86, micro). It does better than 82% of them on solvency, 95% on liquidity, 80% on profitability and 55% on growth.
The bankruptcy probability was computed on 02-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).
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The scores and ratios are Checked's own calculations, not a credit decision.
Signals
The company filed its last 7 accounts on average 26 days before the deadline. In the sector (NACE 86), the median for financial year 2024 was 7 days before the deadline, and 36% of those companies filed late.
Searched, nothing found (2)
Financials
Financials · financial year 2025, micro format
Annual accounts 2025 filed on 06-07-2026 at the NBB all 25 filings
Every figure per financial year
The operating result for 2025 is 48% higher than in 2024 and the highest since 2021. It is the second rise in a row, after the fall in 2023.
Turnover and EBIT margin are not published. The abbreviated or micro format does not require them. The turnover shown is an estimate from the gross margin.
Staff
| Item | 31-12-2021 | 31-12-2022 | 31-12-2023 | 31-12-2024 | 31-12-2025 |
|---|---|---|---|---|---|
| Employees at the balance-sheet date | 1 | 1 | 1 | 1 | 1 |
| full-time | 0 | 0 | 0 | 0 | 0 |
| part-time | 1 | 1 | 1 | 1 | 1 |
| in full-time equivalents | 0.9 | 0.9 | 1 | 0.8 | 0.8 |
| Average over the year, in full-time equivalents | 0.9 | 0.9 | 1 | 0.9 | 0.8 |
| On a permanent contract | 1 | 1 | 1 | 1 | 1 |
| Joined | 1 | 1 | 0 | - | - |
| Left | 1 | 0 | 0 | - | - |
| Training hours | 2 | - | 0 | - | - |
Source: social balance sheet in the 2021 to 2025 annual accounts
Investments
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Tangible fixed assets | €35,848 | €3,796 | €26,948 | €14,118 | €33,749 |
| Depreciation and write-downs of the year | €14,596 | €16,067 | €17,082 | €22,669 | €21,196 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | - | - | - | - | €208,914 | - |
| Remuneration, social security and pensions62 | - | - | - | €36,350 | €32,854 | €36,050 | €37,252 | €34,244 | ▼ 8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €18,745 | €19,778 | €12,973 | €14,596 | €16,067 | €17,082 | €22,669 | €21,196 | ▼ 6.5% |
| Other operating charges640/8 | - | - | - | €3,318 | €3,390 | €1,918 | €2,440 | €2,515 | ▲ 3.1% |
| Non-recurring operating charges66A | - | - | - | €502 | €0 | €8,280 | €0 | €600 | - |
| Gross operating margin9900 | €246,422 | €251,681 | €204,599 | €264,767 | €377,412 | €341,445 | €408,926 | €570,788 | ▲ 39.6% |
| Operating profit (loss)9901 | €179,043 | €186,551 | €154,314 | €210,000 | €325,101 | €278,117 | €346,565 | €512,233 | ▲ 47.8% |
| Financial income75/76B | - | - | - | €65,482 | €148 | €5,175 | €7,873 | €8,655 | ▲ 9.9% |
| Recurring financial income75 | €945 | €31 | €6 | €65,482 | €148 | €5,175 | €7,873 | €8,655 | ▲ 9.9% |
| Financial charges65/66B | - | - | - | €3,351 | €12,341 | -€7,423 | €1,989 | €18,811 | ▲ 846% |
| Recurring financial charges65 | €28,158 | -€24,597 | €679 | €3,351 | €12,341 | -€7,423 | €1,989 | €18,811 | ▲ 846% |
| Profit (loss) for the period before taxes9903 | €151,830 | €211,179 | €153,640 | €272,131 | €312,908 | €290,714 | €352,450 | €502,077 | ▲ 42.5% |
| Income taxes67/77 | €65,209 | €74,136 | €48,803 | €101,370 | €108,322 | €94,827 | €115,814 | €165,586 | ▲ 43.0% |
| Profit (loss) for the period9904 | €86,621 | €137,043 | €104,837 | €170,761 | €204,586 | €195,887 | €236,636 | €336,491 | ▲ 42.2% |
| Transfer from tax-exempt reserves789 | - | - | - | €55,669 | €0 | - | - | - | - |
| Profit (loss) for the period to be appropriated9905 | €86,621 | €137,043 | €104,837 | €226,429 | €204,586 | €195,887 | €236,636 | €336,491 | ▲ 42.2% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €1.0m | €1.1m | €1.1m | €0.9m | €1.0m | €1.0m | €1.2m | €1.3m | ▲ 11.4% |
| Fixed assets21/28 | €0.3m | €0.3m | €0.2m | €0.3m | €0.2m | €0.3m | €0.2m | €0.04m | ▼ 82.9% |
| Tangible fixed assets22/27 | €0.3m | €0.3m | €0.2m | €0.3m | €0.2m | €0.3m | €0.2m | €0.04m | ▼ 82.9% |
| Land and buildings22 | - | - | - | €0.2m | €0.2m | €0.2m | €0.2m | €0 | ▼ 100% |
| Plant, machinery and equipment23 | - | - | - | €0.03m | €0.03m | €0.02m | €0.01m | €0.008m | ▼ 31.8% |
| Furniture and vehicles24 | - | - | - | €0.001m | €0.004m | €0.02m | €0.004m | €0.002m | ▼ 61.1% |
| Other tangible fixed assets26 | - | - | - | €0 | - | €0.005m | €0.01m | €0.03m | ▲ 199% |
| Current assets29/58 | €0.7m | €0.9m | €0.8m | €0.7m | €0.8m | €0.7m | €0.9m | €1.3m | ▲ 34.2% |
| Amounts receivable within one year40/41 | €0.03m | €0.02m | €0.04m | €0.002m | €0.006m | €0.002m | €0.002m | €0.001m | ▼ 65.1% |
| Trade receivables40 | - | - | - | €0.002m | €0.006m | €0.001m | €0.002m | €0 | ▼ 100% |
| Other amounts receivable41 | - | - | - | €0 | - | €0.001m | €0 | €0.001m | - |
| Current investments50/53 | €0.5m | €0.5m | €0.5m | €0.4m | €0.4m | €0.5m | €0.5m | €0.7m | ▲ 34.8% |
| Cash at bank and in hand54/58 | €0.2m | €0.3m | €0.3m | €0.2m | €0.3m | €0.2m | €0.4m | €0.5m | ▲ 34.1% |
| Deferred charges and accrued income490/1 | - | - | - | €0.002m | €0.002m | €85 | €0.003m | €0.003m | ▼ 3.3% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €1.0m | €1.1m | €1.1m | €0.9m | €1.0m | €1.0m | €1.2m | €1.3m | ▲ 11.4% |
| Equity10/15 | €0.9m | €0.9m | €1.1m | €0.9m | €1.0m | €1.0m | €1.1m | €1.3m | ▲ 12.5% |
| Contributions10/11 | €0.006m | €0.006m | - | €0.006m | €0.006m | €0.006m | €0.006m | €0.006m | = |
| Reserves13 | €0.9m | €0.9m | €1.0m | €0.9m | €0.9m | €1.0m | €1.1m | €1.2m | ▲ 12.6% |
| Non-distributable reserves130/1 | - | - | - | €0.002m | €0.002m | €0 | - | - | - |
| Reserves not available under the articles1311 | - | - | - | €0.002m | €0.002m | €0 | - | - | - |
| Tax-exempt reserves132 | - | - | - | €0 | - | - | - | - | - |
| Distributable reserves133 | - | - | - | €0.9m | €0.9m | €1.0m | €1.1m | €1.2m | ▲ 12.6% |
| Profit (loss) carried forward14 | - | - | - | €0 | €0 | €0 | €0 | €0 | - |
| Amounts payable17/49 | €0.02m | €0.2m | €0.03m | €0.05m | €0.05m | €0.03m | €0.06m | €0.05m | ▼ 11.4% |
| Amounts payable after more than one year17 | €0.003m | €0.004m | €0.005m | €0.008m | €0.002m | €0 | €420 | €0.002m | ▲ 330% |
| Other amounts payable178/9 | - | - | - | €0.008m | €0.002m | €0 | €420 | €0.002m | ▲ 330% |
| Amounts payable within one year42/48 | €0.02m | €0.2m | €0.02m | €0.04m | €0.05m | €0.03m | €0.06m | €0.05m | ▼ 14.0% |
| Trade debts44 | €0.003m | €0.006m | €0.009m | €0.01m | €0.01m | €0.006m | €0.01m | €0.009m | ▼ 22.9% |
| Suppliers440/4 | - | - | - | €0.01m | €0.01m | €0.006m | €0.01m | €0.009m | ▼ 22.9% |
| Taxes, remuneration and social security45 | - | - | - | €0.03m | €0.04m | €0.03m | €0.04m | €0.04m | ▼ 11.7% |
| Taxes450/3 | - | - | - | €0.03m | €0.04m | €0.02m | €0.04m | €0.03m | ▼ 12.7% |
| Remuneration and social security454/9 | - | - | - | €0.001m | €0.004m | €0.005m | €0.005m | €0.005m | ▼ 3.5% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €86,621 | €137,043 | €104,837 | €170,761 | €204,586 | €195,887 | €236,636 | €336,491 | ▲ 42.2% |
| + Depreciation and write-downs630 | €18,745 | €19,778 | €12,973 | €14,596 | €16,067 | €17,082 | €22,669 | €21,196 | ▼ 6.5% |
| Operating cash flow (approximation) | €105,366 | €156,821 | €117,810 | €185,357 | €220,654 | €212,969 | €259,306 | €357,686 | ▲ 37.9% |
| Investment in fixed assets (approximation) | - | -€7,885 | €3,123 | -€35,848 | -€3,796 | -€26,948 | €2,489 | €167,551 | ▲ 67× |
| Change in cash | - | €141,577 | -€36,939 | -€44,721 | €97,274 | -€115,050 | €196,044 | €137,928 | ▼ 29.6% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 31,368 companies had the same profile as TANDARTSENPRAKTIJK LINSEN J. has now. Two years later, 93.5% were still going and 0.5% had gone bankrupt.
- Micro
- 20 years or older
- solvency 30% or more
- a profit of 5% of the balance sheet or more
Another 0.1% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of TANDARTSENPRAKTIJK LINSEN J. itself: < 0.1% within 12 months.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| 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% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 31,368 companies, not a prediction for TANDARTSENPRAKTIJK LINSEN J.. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Latest 10 of 25 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 06-07-2026 | 2026-00254951 | |
| 31-12-2024 | micro format | 08-07-2025 | 2025-00247661 | |
| 31-12-2023 | micro format | 12-07-2024 | 2024-00241648 | |
| 31-12-2022 | micro format | 26-06-2023 | 2023-00155413 | |
| 31-12-2021 | micro format | 06-07-2022 | 2022-20142867 | |
| 31-12-2020 | abbreviated format | 09-07-2021 | 2021-33400105 | |
| 31-12-2019 | abbreviated format | 01-07-2020 | 2020-24700392 | |
| 31-12-2018 | abbreviated format | 12-07-2019 | 2019-32100594 | |
| 31-12-2017 | abbreviated format | 27-06-2018 | 2018-23600542 | |
| 31-12-2016 | abbreviated format | 26-06-2017 | 2017-21100494 |
Board & ownership
Directors
Owners and capital
Capital transactions
- 01-09-2023 Capital stated in the deed · 186 shares
Articles of association
- Liquidation ruleIn a liquidation the creditors are paid first. What is left goes to the shareholders.
- “Één of meerdere vereffenaars aanduiden,bevoegdheden omlijnen,vergoeding bepalen, bestuurder(s) in functie krachtens statuten indien geen…”
Articles of association, deed of 01-09-2023 (in Dutch)
Network & group
TANDARTSENPRAKTIJK LINSEN J. shares no director with another company.
Connections & network
1 current directorThe network starts from the directors of TANDARTSENPRAKTIJK LINSEN J.. Every other company they run is a node.
Timeline
Acts, filings and financial milestones
01-09
Gazette deed
Appointment: Johan Linsen (director)Amendment of the articles · Legal-form conversion · Capital conversion14 points ▸
- Amendment of the articles, mentioned 2 times in the deed
- Other provision, “Negende agendapunt - WVV, rechtsvorm, kapitaal en statuten in overeenstemming brengen met WVV” (deed in Dutch)
- Legal-form conversion, “besloten vennootschap” (deed in Dutch)
- Capital conversion, EUR, “artikel 39, §2, tweede lid wet 23-03-2019 tot invoering Wetboek van vennootschappen en verenigingen” (deed in Dutch)
- Other provision, “omgezette werkelijk gestorte kapitaal en wettelijke reserve, beschikbare eigen vermogensrekening” (deed in Dutch)
- Capital
- Director appointment, Johan Linsen (director)
- Power of attorney, mentioned 2 times in the deed
- Other provision, “zetelvermelding statuten, enkel melding Gewest waar zetel gelegen” (deed in Dutch)
- Other provision, “verslag bestuursorgaan voorstel wijziging voorwerp, ontslag instrumenterende notaris van voorlezing” (deed in Dutch)
- Purpose change
- Other provision, “wijziging regeling overdracht/overgang aandelen en andere effecten, wijzigen waar nodig” (deed in Dutch)
- The act holds 2 more points.
Show earlier events
Sources:Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Register details
Identity
KBO recordRegistered office and establishments
Activities
NACEBEL 2025Codes under NACEBEL 2008
Invoicing and payment
Financial year and general meeting
Accounts at the NBBSites & property
Buildings and parcels at the address
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 72001C0762/00B000 | Flanders | 1,643 m² | 1 · 288 m² | 10.1 m · 2 |