Wholesale of beverages, general range
Filed accounts
NACE 46349 · financial year 2025 · 953 filed annual accounts| Per financial year | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|
| Median solvency | 32.7% | 32.6% | 31.7% | 31.4% | 33.4% | 34.6% |
| Median net result | €4,075 | €15,712 | €20,779 | €15,228 | €10,415 | €8,732 |
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Bankruptcies
Recent bankruptcies
| Date | Company |
|---|---|
| 05-11-2026 | Marcus, Pierre-Jean
BE 0661.600.970 · sole trader · Brussels |
| 04-11-2026 | De Wilde, Brandon
BE 0761.940.245 · sole trader · Geraardsbergen |
| 02-10-2026 | GLOBAL BEVERAGE
BE 0524.675.968 |
| 01-10-2026 | BIERHALLE DEMEYER
BE 0450.384.757 |
| 16-09-2026 | MABEL INTERNATIONAL
BE 0478.326.301 |
| 16-09-2026 | TAYYAR
BE 0501.840.782 |
| 30-07-2026 | Discount Depot
BE 1023.295.758 |
| 08-07-2026 | RUMIC
BE 0898.204.657 |
Spread across the country
by region and province · 1,336 of 1,537 enterprises with a registered office on file · a sole trader has no published seat- Flanders
- Wallonia
- Brussels
- Abroad
The balance sheets of division 46 on the map, by municipality and down to the address
Largest employers
NACE 46349 as first main activity · staff from the latest accounts- 1 COCA-COLA SERVICESAnderlecht 182 FTEfinancial year 2025
- 2 HORECA LOGISTIC SERVICETernat 160 FTEfinancial year 2025
- 3 BRASSERIE VANUXEEM BROUWERIJComines-Warneton 147 FTEfinancial year 2025
- 4 SCHWEPPES SUNTORY BENELUXHoeilaart 109 FTEfinancial year 2025
- 5 Brasserie DelsartRamillies 107 FTEfinancial year 2025
Joint committees
from the latest accounts of 370 companies- 119 Food trade 220
- 200 Auxiliary committee for white-collar workers 167
- 201 Independent retail 127
- 220 White-collar workers in the food industry 18
- 302 Hotels and catering 15
- 100 Auxiliary committee for blue-collar workers 8
- 118 Food industry 7
- 124 Construction 2
Show the 11 others
- 102.02 Quarries 1
- 109 Clothing and garment industry 1
- 114 Brickworks 1
- 126 Furnishing and woodworking 1
- 140.03 Road transport and logistics for third parties 1
- 145 Horticulture 1
- 149.01 Electricians: installation and distribution 1
- 207 White-collar workers in the chemical industry 1
- 215 White-collar workers in the clothing and garment industry 1
- 226 White-collar workers in international trade, transport and logistics 1
- 307 Insurance brokers and agencies 1
Source: the annual accounts at the National Bank. One filing can name more than one committee.
Division 46: Wholesale trade
Related activities
16 other activities| Activity | Registrations | Starters, 12 months | Bankruptcies, 12 months | FTE |
|---|---|---|---|---|
| Wholesale of other food products46389 | 1,385 | 84 | 17 | 4,892 |
| Wholesale of wines and spirits46341 | 1,026 | 71 | 6 | 707 |
| Wholesale of fruit and vegetables, excluding potatoes46319 | 945 | 36 | 8 | 4,714 |
| Wholesale of meat and meat products, excluding game and poultry46321 | 735 | 19 | 9 | 6,903 |
| Non-specialised wholesale46392 | 679 | 29 | 5 | 5,933 |
| Wholesale trade46360 | 450 | 21 | 7 | 2,930 |
Show all 16 activities
| Activity | Registrations | Starters, 12 months | Bankruptcies, 12 months | FTE |
|---|---|---|---|---|
| Wholesale trade46370 | 402 | 43 | 4 | 838 |
| Wholesale trade46331 | 394 | 20 | 0 | 2,052 |
| Wholesale trade46323 | 228 | 10 | 3 | 1,163 |
| Wholesale trade46391 | 220 | 13 | 2 | 940 |
| Wholesale trade46382 | 193 | 13 | 0 | 895 |
| Wholesale trade46322 | 180 | 8 | 0 | 1,042 |
| Wholesale trade46311 | 140 | 6 | 1 | 1,054 |
| Wholesale trade46350 | 98 | 5 | 1 | 428 |
| Wholesale trade46332 | 68 | 9 | 0 | 159 |
| Wholesale trade46381 | 53 | 4 | 0 | 158 |
Bankruptcies per year in division 46
| Per year | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Bankruptcies | 803 | 710 | 738 | 687 | 722 | 486 | 417 | 583 | 541 | 625 | 634 | 425 |
| Jobs lost | 1,629 | 1,655 | 1,361 | 1,216 | 1,240 | 1,054 | 890 | 1,029 | 935 | 1,383 | 1,271 | 931 |
2026 through September. Every bankruptcy, also of companies that have since left the register. Source: Statbel (Directorate-General Statistics), NACE classification of 2008.
Staff cost per FTE in NACE division 46
9,638 employers| Size | Median | Middle half | Employers |
|---|---|---|---|
| fewer than 10 FTE | €60,500 | €47,700 to €78,600 | 6,072 |
| 10 to 49 FTE | €70,000 | €57,700 to €89,100 | 2,910 |
| 50 to 249 FTE | €84,000 | €67,400 to €119,200 | 558 |
| 250 FTE or more | €80,200 | €64,700 to €98,300 | 98 |
Employers with the highest staff cost per FTE in this division All sectors by staff cost In the Analysis workbench
Running bankruptcies in the sector
NACE division 46Measured nationally: Of 108,642 bankruptcies of legal entities across Belgium, 49% were closed within five years for insufficient assets and 28% after liquidation, 3% were withdrawn. After five years, 20% were still open. Half had ended after 26 months (a quarter after 15, three quarters after 51 months).
This counts companies with this main activity in the register on 7 November 2026. The outcome itself is not measured by sector. The activity of a company that leaves the register after its bankruptcy is too often not kept to compare closed cases fairly.
Foreign control in NACE division 46
45,485 registered companiesMain parent countries: Netherlands (206), Germany (128) and France (118).Show on the map by municipality
Subsidies in this sector
per register · legal entities with an enterprise number- Flemish subsidies €266.7m awarded
- Federal transfers 21.5m amount as published
- Wallonia-Brussels Federation €1.3m paid
- EU budget €531.5m attributed share
- EU research €52.9m EU contribution
Insights on Wholesale of beverages, general range
Balance sheet and result. Return on equity of 6.8% is below Belgium's 15.9%. The median net result of €8,732 is below Belgium's €16,516. 16.2% of the annual accounts show negative equity, against 12.4% in Belgium.
Bankruptcies. In 12 months, 9.1 of 1,000 companies went bankrupt, against 6.2 in Belgium. That is more than in 83% of the 88 NACE divisions. The median bankruptcy probability of 0.5% is above Belgium's 0.2%.
Inflow and structure. Half of the companies are younger than 15.6 years, against 8.1 years in Belgium. 13.0% of the companies are sole traders, against 41.6% in Belgium. In 12 months, 6.2 of 100 companies started, against 8.9 in Belgium. That is fewer than in 60% of the 87 NACE divisions.
Staff and filing. 43.5% of the financial year 2024 accounts were filed late, against 38.4% in Belgium. The 5 largest employers hold 704 of the 3,537 FTE: 19.9%.
Direction. Median solvency rose from 32.7% in financial year 2020 to 34.6% in financial year 2025. The median net result rose from €4,075 in financial year 2020 to €8,732 in financial year 2025.
The comparison with Belgium as a whole and with the other divisions is as of 07-11-2026 05:30.
Method and sources
Every company registered today counts under its main activities in the KBO. Establishment units do not count. Staff counts once, under the employer's first main activity, from its latest accounts and only where it fits the staff costs. The count follows the NACE 2025 classification, the version in which code 46349 exists.
The bankruptcies over five years count only companies still registered today, because the activity of a company that left the register is not kept. So they are fewer than the bankruptcies of those years, and the figure is not a probability for the future. Over twelve months the count is nearly complete, because a bankrupt company stays registered while its bankruptcy runs. A company with more than one main activity counts in each of those sectors.
The comparison with Belgium as a whole and with the other NACE divisions rests on an overview of every division, counted again each night. Each division is counted in the version of the NACE classification in which it exists. A standing such as "more than in 80%" compares with the other divisions that have the figure. A division's bankruptcy probability is the median over its companies with a score. Belgium here counts the 1,276,547 companies with a main activity, because only those belong to a division. The other 699,272 registrations publish no activity.
Each median is the value of the middle company, computed over the annual accounts of financial year 2025, and is shown only from 30 accounts. A share (loss-making, negative equity) counts that year's accounts with that trait. Accounts are late when they are filed after the statutory deadline. The direction per financial year follows the companies still registered today. Missing or 90 days late counts the companies with accounts missing today, or whose latest were filed more than 90 days after the deadline. The dossier follows the same rule.