LE PLAN B
ActiveSummary
The computed 12-month bankruptcy probability of LE PLAN B is 1.8% (moderate). The 2025 annual accounts show equity of €20k and a net result of €1k. Equity is growing by ~5% per year across the filed fiscal years. Its solvency ranks better than 66% of 818 sector peers (fiscal year 2025). The company has been active since 2015 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Score 2025
Axes · tick = 2024
Profitability48▼-39
Solvency70▲+15
Growth52=
Track record100
Bankruptcy probability, 12 months
1.8%
Moderate
0%0.5%1.5%4%10%≥ 25%
Credit up to €1k at 30 days acceptable
Liquidity ample (current ratio 1.82 against 1.42 in 2024; short-term debt: 55% and cash: 83.6% of total assets), but 55% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Four 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 →
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
45%
Return on assets
3.2%
Age of the figures
9 mo
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 08-05-2026, 84 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
84 d early
2024
34 d early
2023
33 d early
2022
31 d early
2021
17 d early
2020
33 d early
2019
31 d early
← before the deadline
after the deadline →
Checked, nothing found (2)
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.
Companies Code · seven monthsPosition in the running window
25-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, full schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€1k▼ 85.8%
2024 · €10k
2018: €11k
2019: €2k▼ -77.0% vs 2018
2020: €6k▲ +143% vs 2019
2021: €3k▼ -57.6% vs 2020
2022: €11k▲ +337% vs 2021highest in 8 years
2023: €-1k▼ -110% vs 2022lowest in 8 years
2024: €10k▲ +1047% vs 2023
2025: €1k▼ -85.8% vs 2024
2018 → 2025
Working capital
€20k▼ 1.6%
2024 · €21k
2018: €16klowest in 8 years
2019: €19k▲ +19.2% vs 2018
2020: €26k▲ +34.4% vs 2019
2021: €29k▲ +12.0% vs 2020
2022: €40k▲ +38.9% vs 2021
2023: €40k▲ +0.1% vs 2022highest in 8 years
2024: €21k▼ -48.0% vs 2023
2025: €20k▼ -1.6% vs 2024
2018 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€31k-€42k▲ 35.7%€41k▼ 2.6%€21k▼ 49.3%€20k▼ 2.2%
2021: €31k
2022: €42k▲ +35.7% vs 2021highest in 5 years
2023: €41k▼ -2.6% vs 2022
2024: €21k▼ -49.3% vs 2023
2025: €20k▼ -2.2% vs 2024lowest in 5 years
Operating result€6k-€16k▲ 170%€760▼ 95.1%€14k▲ 1,762%€4k▼ 70.5%
2021: €6k
2022: €16k▲ +170% vs 2021highest in 5 years
2023: €760▼ -95.1% vs 2022lowest in 5 years
2024: €14k▲ +1762% vs 2023
2025: €4k▼ -70.5% vs 2024
Net result€3k-€11k▲ 337%€-1k€10k€1k▼ 85.8%
2021: €3k
2022: €11k▲ +337% vs 2021highest in 5 years
2023: €-1k▼ -110% vs 2022lowest in 5 years
2024: €10k▲ +1047% vs 2023
2025: €1k▼ -85.8% vs 2024
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 70% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Equity and liabilities €45k
Equity
€20k ▼ 2.2%
Debt
€25k ▼ 49.2%
Debt's share of the balance-sheet total falls from 70.2% to 55.0%. Equity and debt are lower.
Key figures and ratios
EBITDA
€4k▼
2024 · €15k
Cash flow
€2k▼
2024 · €11k
Current ratio
1.82▲
2024 · 1.42
Quick ratio
1.60▲
2024 · 1.23
Debt to equity
1.22▼
2024 · 2.36
ROE
7.1%▼
2024 · 49.1%
ROA
3.2%▼
2024 · 14.6%
Interest coverage
2.99▼
2024 · 74.86
Debt ≤ 1 year
€25k▼
2024 · €49k
Income taxes
€1k▼
2024 · €4k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 39 lines
Balance sheet
Code20242025
Assets
Total assets20/58€70k€45k▼
Fixed assets21/28€121-
Tangible fixed assets22/27€121-
Furniture and vehicles24€121-
Current assets29/58€70k€45k▼
Stocks and contracts in progress3€9k€5k▼
Stocks30/36€9k€5k▼
Amounts receivable within one year40/41€22k€2k▼
Trade receivables40€15k€294▼
Other amounts receivable41€7k€2k▼
Cash at bank and in hand54/58€37k€38k▲
Deferred charges and accrued income490/1€991€27▼
Equity and liabilities
Total equity and liabilities10/49€70k€45k▼
Equity10/15€21k€20k▼
Contributions10/11€20k€20k=
Profit (loss) carried forward14€457-
Amounts payable17/49€49k€25k▼
Amounts payable within one year42/48€49k€25k▼
Trade debts44€2k€4k▲
Suppliers440/4€2k€4k▲
Taxes, remuneration and social security45€5k€895▼
Taxes450/3€5k€895▼
Other amounts payable47/48€43k€20k▼
Income statement
Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€1k€121▼
Other operating charges640/8€925€463▼
Gross operating margin9900€16k€5k▼
Operating profit (loss)9901€14k€4k▼
Financial income75/76B€425-
Recurring financial income75€425-
Financial charges65/66B€204€1k▲
Recurring financial charges65€204€1k▲
Profit (loss) for the period before taxes9903€14k€3k▼
Income taxes67/77€4k€1k▼
Profit (loss) for the period9904€10k€1k▼
Profit (loss) for the period to be appropriated9905€10k€1k▼
Appropriation of the result
Profit (loss) to be appropriated9906€43k€2k▼
Profit (loss) brought forward from the previous period14P€33k€457▼
Profit to be distributed694/7€43k€2k▼
Return on contributions (dividend)694€43k€2k▼
The notes to these accounts (7 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €4k | €5k | €1k | €1k | €121 | ▼ 89.3% |
| Other operating charges640/8 | €748 | €980 | €881 | €925 | €463 | ▼ 49.9% |
| Gross operating margin9900 | €11k | €22k | €3k | €16k | €5k | ▼ 70.6% |
| Operating profit (loss)9901 | €6k | €16k | €760 | €14k | €4k | ▼ 70.5% |
| Financial income75/76B | - | - | - | €425 | - | - |
| Recurring financial income75 | - | - | - | €425 | - | - |
| Financial charges65/66B | €271 | €304 | €233 | €204 | €1k | ▲ 604% |
| Recurring financial charges65 | €271 | €304 | €233 | €204 | €1k | ▲ 604% |
| Profit (loss) for the period before taxes9903 | €6k | €15k | €526 | €14k | €3k | ▼ 80.9% |
| Income taxes67/77 | €3k | €4k | €2k | €4k | €1k | ▼ 68.6% |
| Profit (loss) for the period9904 | €3k | €11k | €-1k | €10k | €1k | ▼ 85.8% |
| Profit (loss) for the period to be appropriated9905 | €3k | €11k | €-1k | €10k | €1k | ▼ 85.8% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €46k | €52k | €52k | €70k | €45k | ▼ 35.2% |
| Fixed assets21/28 | €4k | €2k | €1k | €121 | - | - |
| Tangible fixed assets22/27 | €4k | €2k | €1k | €121 | - | - |
| Furniture and vehicles24 | €4k | €2k | €1k | €121 | - | - |
| Current assets29/58 | €42k | €50k | €50k | €70k | €45k | ▼ 35.1% |
| Stocks and contracts in progress3 | €3k | €13k | €6k | €9k | €5k | ▼ 42.5% |
| Stocks30/36 | €3k | €13k | €6k | €9k | €5k | ▼ 42.5% |
| Amounts receivable within one year40/41 | €2k | €9k | €14k | €22k | €2k | ▼ 90.8% |
| Trade receivables40 | €2k | €8k | €11k | €15k | €294 | ▼ 98.0% |
| Other amounts receivable41 | €500 | €798 | €3k | €7k | €2k | ▼ 76.6% |
| Cash at bank and in hand54/58 | €37k | €28k | €30k | €37k | €38k | ▲ 1.5% |
| Deferred charges and accrued income490/1 | - | - | €282 | €991 | €27 | ▼ 97.3% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €46k | €52k | €52k | €70k | €45k | ▼ 35.2% |
| Equity10/15 | €31k | €42k | €41k | €21k | €20k | ▼ 2.2% |
| Contributions10/11 | €6k | €6k | €8k | €20k | €20k | = |
| Capital10 | €6k | €6k | - | - | - | - |
| Issued capital100 | €19k | €19k | - | - | - | - |
| Uncalled capital101 | €12k | €12k | - | - | - | - |
| Reserves13 | €2k | €2k | - | - | - | - |
| Non-distributable reserves130/1 | €2k | €2k | - | - | - | - |
| Legal reserve130 | €2k | €2k | - | - | - | - |
| Profit (loss) carried forward14 | €23k | €34k | €33k | €457 | - | - |
| Amounts payable17/49 | €15k | €10k | €10k | €49k | €25k | ▼ 49.2% |
| Amounts payable after more than one year17 | €2k | - | - | - | - | - |
| Financial debts170/4 | €2k | - | - | - | - | - |
| Amounts payable within one year42/48 | €13k | €10k | €10k | €49k | €25k | ▼ 49.2% |
| Current portion of amounts payable after more than one year42 | €4k | €2k | - | - | - | - |
| Trade debts44 | €2k | €268 | €871 | €2k | €4k | ▲ 140% |
| Suppliers440/4 | €2k | €268 | €871 | €2k | €4k | ▲ 140% |
| Taxes, remuneration and social security45 | €6k | €4k | €6k | €5k | €895 | ▼ 80.6% |
| Taxes450/3 | €6k | €4k | €4k | €5k | €895 | ▼ 80.6% |
| Remuneration and social security454/9 | - | - | €2k | - | - | - |
| Other amounts payable47/48 | €2k | €3k | €4k | €43k | €20k | ▼ 53.1% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €3k | €11k | €-1k | €10k | €1k | ▼ 85.8% |
| + Depreciation and write-downs630 | €4k | €5k | €1k | €1k | €121 | ▼ 89.3% |
| Operating cash flow (approximation) | €7k | €17k | €43 | €11k | €2k | ▼ 86.2% |
| Investment in fixed assets (approximation) | - | €-3k | €0 | €0 | - | - |
| Change in cash | - | €-9k | €3k | €7k | €563 | ▼ 91.9% |
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
2026
08-05
NBB filing
Annual accounts filed
fiscal year 2025 · full schema
2025
27-06
NBB filing
Annual accounts filed
fiscal year 2024 · full schema
2024
31-12
Financial
Back to profitnet €10k
Net result €10k after one loss-making year.
28-06
NBB filing
Annual accounts filed
fiscal year 2023 · full schema
2023
31-12
Financial
Weakest financial yearnet €-1k
Net result drops to €-1k, the lowest in the series; recovery starts the following year.
30-06
NBB filing
Annual accounts filed
fiscal year 2022 · full schema
2022
31-12
Financial
Highest result since 2018net €11k ▲337%
Operating result €16k, net result €11k, both a record.
14-07
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2021
28-06
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
2020
30-06
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
2019
04-07
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2018
03-07
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2017
26-07
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
Financial 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, Namur · 1 establishment unit since 2015
Ground area
994 m²
Building footprint
83 m²
Volume, LiDAR
631 m³
Parcel 92083B0097/00G000, Wallonia · tallest building 9.1 m, ±3 floors. Linked by address, not a title deed.
1 establishment unit
Rue de Bayet(MD) 100, 5024 Namur
since 20152.244.614.246
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 92083B0097/00G000 | Wallonia | 994 m² | 1 · 83 m² | 9.1 m · 3 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 20,495 companies in sector 56111 we hold annual accounts for 11,462. 8,842 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
Founded28-07-2015
Fiscal year end31-12
Activities, NACEBEL 2025
56111Full-service restaurants
43211General electrical installation work
Scores and ratios are computed by Checked and are not a credit decision.