P.L. SALES
ActiveSummary
P.L. SALES has been active since 1991 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €75k and a net result of €23k. Equity is growing by ~16.7% per year across the filed fiscal years. Its solvency ranks better than 39% of 11322 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.4% (very low).
Checked score
Score 2025
63
/ 100
Healthy
The score weighs solvency, liquidity and profitability. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability79▲+2
Solvency53▲+8
Growth78=
Track record100
Bankruptcy probability, 12 months
0.4%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €4.5k at 30 days acceptable
Liquidity tight (current ratio 1.34 against 1.19 in 2024; short-term debt: 71.8% and cash: 6.7% of total assets), and 71.8% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Four signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
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
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 46
Relative position
BE, all sectors
reference
Sector 46
higher
← 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
28.2%
Return on assets
8.5%
Age of the figures
9 mo
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 31-08-2026, 31 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
31 d late
2024
31 d late
2023
31 d late
2022
31 d late
2021
31 d late
2020
31 d late
2019
2 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
24-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€75k▲ 43.3%
2024 · €52k
2018: €27k
2019: €23k
2020: €19k
2021: €31k
2022: €32k
2023: €34k
2024: €52k
2018 → 2025
Total assets
€266k▲ 0.5%
2024 · €264k
2018: €386k
2019: €344k
2020: €401k
2021: €292k
2022: €266k
2023: €254k
2024: €264k
2018 → 2025
Net result
€23k▲ 27.4%
2024 · €18k
2018: €305
2019: €-3k
2020: €-5k
2021: €12k
2022: €912
2023: €3k
2024: €18k
2018 → 2025
Working capital
€64k▲ 55.9%
2024 · €41k
2018: €-111k
2019: €-106k
2020: €-129k
2021: €-125k
2022: €482
2023: €14k
2024: €41k
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€31k-€32k▲ 3.0%€34k▲ 9.0%€52k▲ 51.5%€75k▲ 43.3%
Operating result€35k-€2k▼ 93.2%€5k▲ 105%€23k▲ 376%€27k▲ 15.0%
Net result€12k-€912▼ 92.5%€3k▲ 211%€18k▲ 526%€23k▲ 27.4%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
After the dip in 2022 the operating result has climbed three years in a row; 2025 is 15% above 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €266k
Fixed assets
€10k ▼ 4.6%
Current assets
€255k ▲ 0.7%
Equity and liabilities €266k
Equity
€75k ▲ 43.3%
Debt
€191k ▼ 10.0%
Debt's share of the balance-sheet total falls from 80.3% to 71.8%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€29k▼
2024 · €36k
Cash flow
€25k▼
2024 · €31k
Current ratio
1.34▲
2024 · 1.19
Quick ratio
0.35▼
2024 · 0.37
Debt to equity
2.55▼
2024 · 4.07
ROE
30.2%▼
2024 · 34.0%
ROA
8.5%▲
2024 · 6.7%
Interest coverage
182.99▼
2024 · 195.01
Debt ≤ 1 year
€191k▼
2024 · €212k
Income taxes
€4k▼
2024 · €5k
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 · 44 lines
Balance sheet
Code20242025
Assets
Total assets20/58€264k€266k▲
Fixed assets21/28€11k€10k▼
Intangible fixed assets21-€2k
Tangible fixed assets22/27€9k€7k▼
Plant, machinery and equipment23€4k€5k▲
Furniture and vehicles24€5k€2k▼
Financial fixed assets28€2k€2k=
Current assets29/58€254k€255k▲
Stocks and contracts in progress3€176k€188k▲
Stocks30/36€176k€188k▲
Amounts receivable within one year40/41€20k€33k▲
Trade receivables40€20k€27k▲
Other amounts receivable41€58€6k▲
Cash at bank and in hand54/58€57k€18k▼
Deferred charges and accrued income490/1-€16k
Equity and liabilities
Total equity and liabilities10/49€264k€266k▲
Equity10/15€52k€75k▲
Contributions10/11€99k€99k=
Reserves13€365€365=
Non-distributable reserves130/1€365€365=
Reserves not available under the articles1311€365€365=
Profit (loss) carried forward14€-47k€-24k▲
Amounts payable17/49€212k€191k▼
Amounts payable within one year42/48€212k€191k▼
Trade debts44€8k€13k▲
Suppliers440/4€8k€13k▲
Taxes, remuneration and social security45€6k-
Taxes450/3€6k-
Other amounts payable47/48€198k€178k▼
Income statement
Code20242025
Non-recurring operating income76A-€24k
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€13k€2k▼
Other operating charges640/8€1k€675▼
Gross operating margin9900€38k€30k▼
Operating profit (loss)9901€23k€27k▲
Financial income75/76B€3€0▼
Recurring financial income75€3€0▼
Financial charges65/66B€187€159▼
Recurring financial charges65€187€159▼
Profit (loss) for the period before taxes9903€23k€27k▲
Income taxes67/77€5k€4k▼
Profit (loss) for the period9904€18k€23k▲
Profit (loss) for the period to be appropriated9905€18k€23k▲
Appropriation of the result
Profit (loss) to be appropriated9906€-47k€-24k▲
Profit (loss) brought forward from the previous period14P€-64k€-47k▲
The notes to these accounts (12 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
31-08
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 31 days late
2025
31-12
Financial
Highest result since 2018net €23k ▲27.4%
Net result €23k, the highest in the series.
31-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 31 days late
2024
31-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 31 days late
2023
31-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 31 days late
2022
31-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 31 days late
2021
31-12
Financial
Back to profitnet €12k
Net result €12k after 2 loss-making years.
31-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 31 days late
2020
31-12
Financial
Weakest financial yearnet €-5k
Net result drops to €-5k, the lowest in the series; recovery starts the following year.
29-07
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
30-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 30 days late
2018
31-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 31 days late
2017
30-08
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 30 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
4 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, Tremelo · 1 establishment unit since 1996
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Hoevestraat 2a3120 TremeloGround area
4,769 m²
Building footprint
289 m²
Volume, LiDAR
780 m³
2 parcels, Flanders · tallest building 8.8 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
PL SALES
since 19962.055.191.854
2 parcels
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 24109C0532/00C002 | Flanders | 2,986 m² | 1 · 146 m² | 8.8 m · 2 fl. |
| 24109C0529/00N003 | Flanders | 1,783 m² | 1 · 143 m² | 2.8 m |
Linked by address, not proof of ownership
Methodology
via registered seat: 1 · via establishment units: 1
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Similar companies · same sector, comparable size
CROSSROADS J.S.
BE 0756.768.660
Geel · Eq €74,817
B SMART-TRADE
BE 0823.986.393
Bilzen-Hoeselt · Eq €74,770
BULTIM
BE 0792.691.225
Waterloo · Eq €74,862
VERCONSULT
BE 0444.195.266
Keerbergen · Eq €74,743
be.SMART Consulting
BE 0563.320.471
Braine-l'Alleud · Eq €74,717
Of 6,155 companies in sector 46190 we hold annual accounts for 2,570. 1,962 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Company data · Crossroads Bank
Identification
Legal formPrivate limited company (pre-2019)
Founded19-11-1991
Fiscal year end31-12
Activities, NACEBEL 2025
46190Agents in non-specialised wholesale trade
47783Retail trade
Sources
Crossroads Bank for EnterprisesNational Bank · 32 filingsAddress and cadastre registers
Scores and ratios are computed by Checked and are not a credit decision.