SAM & THEO
ActiveSummary
The computed 12-month bankruptcy probability of SAM & THEO is 1.6% (moderate). The 2025 annual accounts show negative equity (€-18k) and a net result of €-17k. The figures fluctuate too strongly year-on-year for a reliable trend projection. Its solvency ranks better than 9% of 18280 sector peers (fiscal year 2025). The company has been active since 2011 and the Belgian State Gazette contains no insolvency signals. The CBE does carry 1 administrative register entry (see administrative flags).
Checked score
Score 2025
32
/ 100
Weak
The score weighs solvency, liquidity and profitability. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability0▼-22
Solvency0▼-20
Growth58▼-20
Track record92
Bankruptcy probability, 12 months
1.6%
Moderate
0%0.5%1.5%4%10%≥ 25%
No credit on open account
Liquidity short (current ratio 0.51 against 0.88 in 2024; short-term debt: 171.1% and cash: 79.3% of total assets), and equity is negative.
Credit check for your own amount and term
Signals
Seven signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
-100.4%
Return on assets
-92.1%
Age of the figures
9 mo
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 47
Relative position
BE, all sectors
reference
Sector 47
higher
← fewer bankruptcies
more bankruptcies →
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 · Negative equity
The 2025 annual accounts show negative equity and a net loss.
NBB · annual accounts 2025Equity per financial year
181922232425
2018 to 2025 · latest year €-18k
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 27-08-2026, 27 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
27 d late
2024
27 d late
2023
414 d late
2022
780 d late
2019
104 d late
2018
7 d late
2017
359 d late
← before the deadline
after the deadline →
raises risk · Administrative warnings in the KBO publications
1 publication by the FPS Economy about this company, such as a strike-off for address, accounts or UBO, or its withdrawal.
KBO publicationsPublications
Strikeout withdrawn
Checked, nothing found (1)
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
€-18k▼ 1,105%
2024 · €-2k
2018: €-17k
2019: €-26k
2022: €15k
2023: €284
2024: €-2k
2018 → 2025
Total assets
€18k▼ 39.3%
2024 · €30k
2018: €78k
2019: €53k
2022: €63k
2023: €51k
2024: €30k
2018 → 2025
Net result
€-17k▼ 831%
2024 · €-2k
2018: €-24k
2019: €-9k
2022: €19k
2023: €-15k
2024: €-2k
2018 → 2025
Working capital
€-15k▼ 292%
2024 · €-4k
2018: €-9k
2019: €-23k
2022: €13k
2023: €-2k
2024: €-4k
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20192022202320242025Trend
Equity€-26k-€15k€284▼ 98.1%€-2k€-18k▼ 1,105%
Operating result€-6k-€21k€535▼ 97.5%€793▲ 48.3%€-15k
Net result€-9k-€19k€-15k€-2k▲ 87.7%€-17k▼ 831%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2025: a loss of €15k after €793 in 2024, the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €18k
Fixed assets
€2k =
Current assets
€16k ▼ 42.8%
Key figures and ratios
Solvency
-100.4%▼
2024 · -5.1%
Current ratio
0.51▼
2024 · 0.88
Quick ratio
0.47▼
2024 · 0.84
Debt to equity
-2.00▲
2024 · -20.79
ROA
-92.1%▼
2024 · -6.0%
Debt
€36k▲
2024 · €32k
Debt ≤ 1 year
€31k▼
2024 · €32k
Income taxes
€777▲
2024 · €267
Staff costs
€9k▼
2024 · €9k
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 · 41 lines
Balance sheet
Code20242025
Assets
Total assets20/58€30k€18k▼
Fixed assets21/28€2k€2k=
Financial fixed assets28€2k€2k=
Current assets29/58€28k€16k▼
Stocks and contracts in progress3€1k€1k▲
Stocks30/36€1k€1k▲
Amounts receivable within one year40/41€1k€154▼
Trade receivables40€493€38▼
Other amounts receivable41€607€116▼
Cash at bank and in hand54/58€25k€14k▼
Equity and liabilities
Total equity and liabilities10/49€30k€18k▼
Equity10/15€-2k€-18k▼
Contributions10/11€19k€19k=
Reserves13€2k€2k=
Non-distributable reserves130/1€2k€2k=
Reserves not available under the articles1311€2k€2k=
Profit (loss) carried forward14€-22k€-39k▼
Amounts payable17/49€32k€36k▲
Amounts payable within one year42/48€32k€31k▼
Trade debts44€6k€969▼
Suppliers440/4€6k€969▼
Taxes, remuneration and social security45€7k€10k▲
Taxes450/3€7k€7k▲
Remuneration and social security454/9€427€2k▲
Other amounts payable47/48€18k€20k▲
Accrued charges and deferred income492/3-€5k
Income statement
Code20242025
Remuneration, social security and pensions62€9k€9k▼
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4€40-
Other operating charges640/8-€13k
Gross operating margin9900€10k€7k▼
Operating profit (loss)9901€793€-15k▼
Financial income75/76B€2€48▲
Recurring financial income75€2€48▲
Financial charges65/66B€2k€1k▼
Recurring financial charges65€2k€1k▼
Profit (loss) for the period before taxes9903€-2k€-16k▼
Income taxes67/77€267€777▲
Profit (loss) for the period9904€-2k€-17k▼
Profit (loss) for the period to be appropriated9905€-2k€-17k▼
Appropriation of the result
Profit (loss) to be appropriated9906€-22k€-39k▼
Profit (loss) brought forward from the previous period14P€-20k€-22k▼
The notes to these accounts (4 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
27-08
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 27 days late
2025
03-10
KBO administration
Strikeout withdrawn
18-09
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 414 days late
18-09
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 780 days late
27-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 27 days late
2022
31-12
Financial
Back to profitnet €19k
Net result €19k after 2 loss-making years.
2020
12-11
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 104 days late
2019
07-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 7 days late
25-07
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 359 days late
2017
31-08
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 31 days late
2016
28-07
NBB filing
Annual accounts filed
fiscal year 2015 · full schema
2015
31-08
NBB filing
Annual accounts filed
fiscal year 2014 · full schema · 31 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
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, Liège · 1 establishment unit since 2011
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.
Rue Joseph-Hodeige 1274030 LiègeGround area
2,567 m²
Building footprint
309 m²
Volume, LiDAR
9,562 m³
2 parcels, Wallonia · tallest building 38.0 m, ±12 floors. Linked by address, not a title deed.
1 establishment unit
Sam & Theo
since 20112.200.756.190
2 parcels
Wallonia
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 62023A0594/00F000 | Wallonia | 1,960 m² | 1 · 273 m² | 38.0 m · 12 fl. |
| 62302C0984/00V000 | Wallonia | 607 m² | 1 · 36 m² | - |
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
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NENUPHAR
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Schaarbeek · Eq €523
B AND B
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Schaarbeek · Eq €526
HOME IN ONE
BE 0548.875.686
Awans · Eq €639
Of 1,393 companies in sector 47784 we hold annual accounts for 427. 14 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
Founded08-07-2011
Fiscal year end31-12
Activities, NACEBEL 2025
47715Retail trade
47784Retail sale of souvenirs and religious articles
47722Retail trade
47750Retail sale of cosmetics and toilet articles
Sources
Crossroads Bank for EnterprisesNational Bank · 13 filingsAddress and cadastre registers
Scores and ratios are computed by Checked and are not a credit decision.