Equity
TIPS & PARTNER has made a profit without a break since 2023.
TIPS & PARTNER has made a profit without a break since 2023.
The micro format states no turnover.
Of this, €26,594 falls due within a year.
Green is investment, beige is depreciation.
Between 2023 and 2026, 55% of the full-time equivalents disappeared.
The last five annual accounts were filed 0 to 11 days before the end of the period.
In July 2024, 1,375 companies had the same profile as TIPS & PARTNER has now. Each dot stands for 4 companies, two years later.
Another 0.4% stopped without a precise date, possibly only after those two years.
The method was tested on the 497,762 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 | 2.9% | 3.1% |
| 10 | 5.6% | 6.1% |
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 1,375 companies, not a prediction for TIPS & PARTNER. 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.
Show the recommended maximum and see how the verdict changes with amount, term and advance.
The scores and ratios are Checked's own calculations, not a credit decision.
| Company | ||||
|---|---|---|---|---|
| TIPS & PARTNER Lommel | €48,436 | €47,709 | 9.0% | - |
| SAINT MARIA Pelt | €51,884 | €43,540 | 53.3% | - |
| La Hestre Ice Cream Charleroi | €48,769 | €48,200 | -93.6% | - |
| GOLDEN ICE Watermael-Boitsfort | €49,023 | €53,604 | 31.2% | - |
| Nelke Leuven | €48,034 | €41,755 | 72.2% | - |
| MOMMY & ME Ledegem | €47,943 | €56,316 | 9.5% | - |
| SHAHINEZE Forest | €51,564 | €55,722 | 63.3% | - |
These companies have the same main activity as TIPS & PARTNER: limited-service restaurants, excluding mobile food services (NACE 56112). They are comparable in size and age: total assets between €47,900 and €51,900, founded between 2010 and 2013.
TIPS & PARTNER files the micro format. That format states no turnover. The gross margin rose from -€1,250 in 2013 to €47,709 in 2026.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €250,000. Estimated: probably between €200,000 and €350,000.
Higher than 32% of 18,509 companies in 2025.
Higher than 66% of 17,864 companies in 2025.
Higher than 73% of 17,961 companies in 2025.
Staff costs divided by the average number of full-time equivalents.
In 2026, 169 short contracts started and 170 ended, on average 10 hours worked per contract. Staff averaged 3 full-time equivalents.
| Line | Trend | 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet: assets | |||||||||||||||
20/58 |
48,436 | 39,727 | 42,739 | 36,299 | 38,596 | 38,840 | 41,638 | 56,940 | 62,232 | 69,186 | 54,360 | 33,135 | 6,309 | 6,200 | |
21/28 |
16,555 | 267 | 877 | 5,903 | 11,579 | 20,028 | 24,304 | 33,995 | 41,285 | 48,484 | 40,584 | 27,472 | - | - | |
22/27 |
16,555 | 267 | 877 | 5,903 | 11,579 | 20,028 | 24,304 | 33,995 | 41,285 | 48,484 | 40,584 | 27,472 | - | - | |
23 |
5,257 | 0 | 343 | 1,514 | 3,335 | 5,382 | 2,462 | 5,576 | 7,874 | 10,894 | 11,959 | - | - | - | |
24 |
- | - | 0 | 200 | 400 | 3,147 | 6,689 | 9,610 | 10,947 | 13,874 | 1,520 | - | - | - | |
26 |
11,298 | 267 | 534 | 4,189 | 7,844 | 11,499 | 15,154 | - | - | - | - | - | - | - | |
29/58 |
31,881 | 39,460 | 41,861 | 30,397 | 27,017 | 18,813 | 17,334 | 22,946 | 20,947 | 20,702 | 13,776 | 5,663 | 6,309 | 6,200 | |
3 |
2,855 | 3,489 | 7,938 | 4,935 | 4,583 | 989 | 4,055 | 2,840 | - | - | - | - | - | - | |
30/36 |
2,855 | 3,489 | 7,938 | 4,935 | 4,583 | 989 | 4,055 | 2,840 | - | - | - | - | - | - | |
40/41 |
12,533 | 8,239 | 12,912 | 5,186 | 4,147 | 2,423 | 8,688 | 4,989 | 119 | 1,309 | 10,123 | 3,790 | 152 | 6,200 | |
40 |
9,840 | 8,239 | 9,385 | 5,137 | 3,766 | 1,163 | 8,153 | 4,872 | 119 | 648 | 542 | - | - | - | |
41 |
2,693 | 0 | 3,526 | 49 | 381 | 1,260 | 534 | 117 | - | 662 | 9,582 | 3,790 | 152 | 6,200 | |
50/53 |
- | - | - | - | - | - | - | - | 1,270 | 1,270 | 1,270 | 1,270 | 6,157 | - | |
54/58 |
10,351 | 14,810 | 16,773 | 19,169 | 17,684 | 13,716 | 3,877 | 13,850 | 19,125 | 17,573 | 2,382 | 603 | - | - | |
490/1 |
6,142 | 12,922 | 4,239 | 1,107 | 603 | 1,684 | 714 | 1,266 | 434 | 549 | - | - | - | - | |
| Balance sheet: equity and liabilities | |||||||||||||||
10/49 |
48,436 | 39,727 | 42,739 | 36,299 | 38,596 | 38,840 | 41,638 | 56,940 | 62,232 | 69,186 | 54,360 | 33,135 | 6,309 | 6,200 | |
10/15 |
4,342 | 3,295 | -2,588 | -3,627 | -10,683 | -3,353 | -8,140 | -11,097 | -12,529 | -19,236 | -13,867 | 14,786 | 5,043 | 4,950 | |
10/11 |
18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | - | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 6,200 | 6,200 | |
100 |
- | - | - | - | - | - | - | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | |
101 |
- | - | - | - | - | - | - | - | - | - | - | - | 12,400 | 12,400 | |
11 |
- | - | - | - | - | - | 18,600 | - | - | - | - | - | - | - | |
1100/10 |
- | - | - | - | - | - | 18,600 | - | - | - | - | - | - | - | |
13 |
0 | 72 | 72 | 72 | 72 | 72 | 72 | 72 | - | - | - | - | - | - | |
130/1 |
- | - | 0 | 72 | 72 | 72 | 72 | - | - | - | - | - | - | - | |
130 |
- | - | - | - | - | - | - | 72 | - | - | - | - | - | - | |
1311 |
- | - | 0 | 72 | 72 | 72 | - | - | - | - | - | - | - | - | |
1319 |
- | - | - | - | - | - | 72 | - | - | - | - | - | - | - | |
133 |
0 | 72 | 72 | - | - | - | - | - | - | - | - | - | - | - | |
14 |
-14,258 | -15,377 | -21,260 | -22,298 | -29,354 | -22,025 | -26,811 | -29,768 | -31,129 | -37,836 | -32,467 | -3,814 | -1,157 | -1,250 | |
17/49 |
44,094 | 36,432 | 45,327 | 39,926 | 49,279 | 42,194 | 49,778 | 68,037 | 74,761 | 88,422 | 68,227 | 18,350 | 1,266 | 1,250 | |
17 |
17,500 | 12,500 | 17,500 | 29,000 | 29,000 | 29,000 | 32,357 | 45,499 | 8,642 | 11,784 | - | - | - | - | |
170/4 |
- | - | - | - | - | 0 | 2,357 | 5,499 | 8,642 | 11,784 | - | - | - | - | |
178/9 |
17,500 | 12,500 | 17,500 | 29,000 | 29,000 | 29,000 | 30,000 | 40,000 | - | - | - | - | - | - | |
42/48 |
26,594 | 23,590 | 27,633 | 10,345 | 20,279 | 13,194 | 17,421 | 22,538 | 66,120 | 76,638 | 68,227 | 18,350 | 1,266 | 1,250 | |
42 |
- | - | - | - | 0 | 2,357 | 3,142 | 3,142 | 3,142 | 3,142 | - | - | - | - | |
43 |
- | - | - | - | - | - | - | - | - | - | - | - | 0 | - | |
430/8 |
- | - | - | - | - | - | - | - | - | - | - | - | 0 | - | |
44 |
25,066 | 9,981 | 21,894 | 5,614 | 10,522 | 7,303 | 7,031 | 14,489 | 8,828 | 9,332 | 4,966 | 944 | - | - | |
440/4 |
25,066 | 9,981 | 21,894 | 5,614 | 10,522 | 7,303 | 7,031 | 14,489 | 8,828 | 9,332 | 4,966 | 944 | - | - | |
45 |
627 | 10,055 | 3,850 | 3,468 | 2,715 | 2,742 | 3,434 | 2,963 | 2,611 | 940 | 670 | - | - | - | |
450/3 |
40 | 3,666 | 0 | 540 | 0 | 32 | 42 | 42 | 819 | - | - | - | - | - | |
454/9 |
587 | 6,389 | 3,850 | 2,928 | 2,715 | 2,710 | 3,392 | 2,921 | 1,793 | 940 | 670 | - | - | - | |
47/48 |
901 | 3,554 | 1,889 | 1,263 | 7,042 | 793 | 3,813 | 1,943 | 51,538 | 63,224 | 62,590 | 17,405 | 1,266 | 1,250 | |
492/3 |
0 | 342 | 194 | 581 | - | - | - | - | - | - | - | - | - | - | |
| Income statement | |||||||||||||||
9900 |
47,709 | 57,619 | 53,282 | 58,886 | 34,168 | 31,653 | 52,653 | 44,018 | 42,948 | 19,762 | -13,581 | -1,708 | - | -1,250 | |
62 |
42,641 | 46,658 | 45,279 | 43,715 | 31,633 | 17,066 | 38,250 | 28,425 | 22,964 | 13,243 | 7,309 | - | - | - | |
630 |
1,826 | 610 | 5,025 | 5,676 | 8,449 | 8,626 | 11,501 | 11,285 | 10,730 | 10,237 | 7,039 | - | - | - | |
640/8 |
1,026 | 961 | 638 | 184 | 229 | 398 | 100 | 1,200 | 1,722 | 1,267 | 873 | 1,063 | - | - | |
9901 |
2,216 | 9,390 | 2,339 | 9,311 | -6,143 | 5,563 | 2,802 | 3,108 | 7,532 | -4,985 | -28,802 | -2,770 | - | -1,250 | |
75/76B |
252 | 1 | 549 | 559 | 229 | 326 | 411 | 0 | 1 | 524 | 253 | 115 | 109 | - | |
75 |
252 | 1 | 549 | 559 | 229 | 326 | 411 | 0 | 1 | 524 | 253 | 115 | 109 | - | |
65/66B |
1,421 | 965 | 1,650 | 2,814 | 1,416 | 1,102 | 256 | 1,675 | 826 | 908 | 104 | 1 | 0 | - | |
65 |
1,421 | 965 | 1,650 | 1,499 | 1,416 | 1,102 | 256 | 1,675 | 826 | 908 | 104 | 1 | 0 | - | |
66B |
- | - | 0 | 1,315 | - | - | - | - | - | - | - | - | - | - | |
9903 |
1,048 | 8,425 | 1,238 | 7,056 | -7,329 | 4,786 | 2,957 | 1,432 | 6,706 | -5,369 | -28,653 | -2,657 | 109 | -1,250 | |
67/77 |
0 | 2,542 | 200 | - | - | - | - | - | - | - | 0 | 0 | 16 | - | |
9904 |
1,048 | 5,883 | 1,038 | 7,056 | -7,329 | 4,786 | 2,957 | 1,432 | 6,706 | -5,369 | -28,653 | -2,657 | 93 | -1,250 | |
9905 |
1,048 | 5,883 | 1,038 | 7,056 | -7,329 | 4,786 | 2,957 | 1,432 | 6,706 | -5,369 | -28,653 | -2,657 | 93 | -1,250 | |
| Appropriation of the result | |||||||||||||||
9906 |
-14,329 | -15,377 | -21,260 | -22,298 | -29,354 | -22,025 | -26,811 | -29,697 | -31,129 | -37,836 | -32,467 | -3,814 | -1,157 | -1,250 | |
14P |
-15,377 | -21,260 | -22,298 | -29,354 | -22,025 | - | - | - | - | - | - | - | - | - | |
791/2 |
72 | - | - | - | - | - | - | - | - | - | - | - | - | - | |
691/2 |
- | - | - | - | - | - | - | 72 | - | - | - | - | - | - | |
6920 |
- | - | - | - | - | - | - | 72 | - | - | - | - | - | - | |
| Social balance sheet | |||||||||||||||
9087 |
3 | 3.9 | 5.4 | 6.6 | 4.8 | 3.5 | 4 | 3.9 | 0.7 | 0.4 | 0.2 | - | - | - | |
Hours worked1013 |
1,720 | 2,357 | 2,754 | 2,537 | 1,831 | 992 | 2,448 | 1,902 | 1,187 | 685 | 365 | - | - | - | |
| Document | |||||||||||||||
The notes to these accounts have 6 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.
Source: Annual accounts 2026 at the NBB, filed on 20-10-2026.
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-03-2026 | micro format | 20-10-2026 | 2026-00563905 | |
| 31-03-2025 | micro format | 31-10-2025 | 2025-00557324 | |
| 31-03-2024 | micro format | 31-10-2024 | 2024-00522356 | |
| 31-03-2023 | micro format | 27-10-2023 | 2023-00493855 | |
| 31-03-2022 | micro format | 27-10-2022 | 2022-20473629 | |
| 31-03-2021 | micro format | 21-10-2021 | 2021-72300562 | |
| 31-03-2020 | micro format | 30-09-2020 | 2020-56700239 | |
| 31-03-2019 | micro format | 01-10-2019 | 2019-67100082 | |
| 31-03-2018 | micro format | 31-10-2018 | 2018-71700244 | |
| 31-03-2017 | micro format | 30-10-2017 | 2017-69100474 | |
| 31-03-2016 | abbreviated format | 03-10-2016 | 2016-64000341 | |
| 31-03-2015 | abbreviated format | 07-10-2015 | 2015-64300205 | |
| 31-03-2014 | abbreviated format | 27-11-2014 | 2014-68200254 | |
| 31-03-2013 | abbreviated format | 07-11-2013 | 2013-65700268 |
| Line | Trend | 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 4,042 | 10,000 | 7,365 | 14,987 | 2,306 | 14,188 | 14,303 | 14,393 | 18,262 | 5,253 | -21,763 | - | - | - | ||
| 2,874 | 6,493 | 6,064 | 12,732 | 1,119 | 13,412 | 14,458 | 12,718 | 17,436 | 4,869 | -21,614 | - | - | - | ||
| 18,115 | 0 | 0 | 0 | 0 | 4,349 | 1,810 | 3,995 | 3,531 | 18,138 | 20,151 | 27,472 | - | - | ||
| -4,458 | -1,963 | -2,396 | 1,485 | 3,968 | 9,839 | -9,973 | -5,275 | 1,551 | 15,191 | 1,779 | - | - | - | ||
| 5,287 | 15,870 | 14,229 | 20,052 | 6,739 | 5,619 | -87 | 408 | -45,173 | -55,936 | -54,451 | -12,686 | 5,043 | 4,950 | ||
| 9.0% | 8.3% | -6.1% | -10.0% | -27.7% | -8.6% | -19.5% | -19.5% | -20.1% | -27.8% | -25.5% | 44.6% | 79.9% | 79.8% | ||
| 1.20 | 1.67 | 1.51 | 2.94 | 1.33 | 1.43 | 1.00 | 1.02 | 0.32 | 0.27 | 0.20 | 0.31 | 4.98 | 4.96 | ||
| 1.09 | 1.52 | 1.23 | 2.46 | 1.11 | 1.35 | 0.76 | 0.89 | 0.32 | 0.27 | 0.20 | 0.31 | 4.98 | 4.96 | ||
| 10.15 | 11.06 | - | - | - | - | - | - | - | - | - | 1.24 | 0.25 | 0.25 | ||
| 24.1% | 178.6% | - | - | - | - | - | - | - | - | - | -18.0% | 1.8% | -25.3% | ||
| 2.2% | 14.8% | 2.4% | 19.4% | -19.0% | 12.3% | 7.1% | 2.5% | 10.8% | -7.8% | -52.7% | -8.0% | 1.5% | -20.2% | ||
| 2.85 | 10.36 | 4.46 | 10.00 | 1.63 | - | - | - | - | - | - | - | - | - |
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
| Item | 31-03-2026 | 31-03-2025 | 31-03-2024 | 31-03-2023 | 31-03-2022 |
|---|---|---|---|---|---|
| Employees at the balance-sheet date | 2 | 4 | 4 | 8 | 8 |
| full-time | 0 | 1 | 0 | 2 | 3 |
| part-time | 2 | 3 | 4 | 6 | 5 |
| in full-time equivalents | 1.2 | 3 | 2.7 | 5.8 | 6.1 |
| 2.3 | 3.9 | 5.4 | 5.8 | 3.8 | |
| On a permanent contract | 2 | 3 | 3 | 7 | 7 |
| Joined | 169 | 312 | 362 | 341 | 212 |
| Left | 170 | 311 | 365 | 340 | 207 |
| Training hours | - | - | 0 | 0 | - |
Source: social balance sheet in the 2022 to 2026 annual accounts
| Item | 31-03-2026 | 31-03-2025 | 31-03-2024 | 31-03-2023 | 31-03-2022 |
|---|---|---|---|---|---|
| Tangible fixed assets | €18,115 | - | - | - | - |
| €1,826 | €610 | €5,025 | €5,676 | €8,449 |
Source: notes to the 2022 to 2026 annual accounts (statement of fixed assets)
The operating result for 2026 is 76% lower than in 2025 and the lowest since 2022.
Debt's share of the balance-sheet total falls from 91.7% to 91.0%. Equity and debt are higher.
TIPS & PARTNER has no parent and no holdings in its annual accounts. TIPS & PARTNER shares no director with another company.
| Mertens, Valerie (sole trader)
establishment since 01-10-2026 |
founded in 2026 1041.790.094 |
Deadline for the 2027 accounts: 31-10-2027
Financial milestones sit on the financial year-end date, not the filing date.
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
| Establishment | Since | Unit number | FASFC approval |
|---|---|---|---|
| 2 FOR 1 registered office Vreyshorring 241, 3920 Lommel | 15-01-2012 | 2.205.443.765 | Restaurant |
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 72020C0807/00H000 | 1,128 m² | 1 · 285 m² | 12.3 m · 2 |
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