What does JM & CO do?

JM & CO is a hospitality business in Aalst. Private Limited, started on 1 June 1949, 1 establishment.

What is the address of JM & CO?

The registered office of JM & CO is located at Nieuwerkerken-Dorp 16, 9320 Aalst.

Is JM & CO still active?

No. The CBE lists JM & CO with legal situation “Opening faillissement”. The date of the court ruling is published in the Belgian Official Gazette; the register does not carry it.

Is JM & CO registered on Peppol?

Yes, JM & CO is registered on the Peppol network with ID 0208:0400405508.

What is the enterprise number of JM & CO?

The enterprise number of JM & CO is BE0400405508.

When was JM & CO founded?

JM & CO was founded on 1 June 1949.

Who are the directors of JM & CO?

According to the 2024 annual accounts, the directors of JM & CO are: Sandra De Backer.

Is JM & CO a reliable company?

Databakkes does not pass judgement; this is what the sources say: Opening faillissement according to the CBE, started on 1 June 1949; 4 annual accounts filed, latest fiscal year 2024; 1 directors known from the annual account.

How much profit did JM & CO make in 2024?

JM & CO recorded a loss after taxes of € 13,173 in financial year 2024.

What is the revenue of JM & CO?

As a small company, JM & CO is not required to publish revenue in its annual accounts. In financial year 2024, its added value was € 59,815.

JM & CO (Private Limited) - Aalst - BE0400405508

Dossier JM & CO, printed on 30 October 2026 from databakkes.be/en/0400405508/jm-co. Sources: CBE, National Bank of Belgium, Belgian Official Gazette.

Warning lights

Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.

Negative equity NBB

More debt than assets in 3 of the last 4 fiscal years.
Two loss years in a row NBB

Negative result in 2023 and 2024.
Tight liquidity NBB

Cash and receivables cover 30 % of short-term debt in 2024; threshold 65 %.
Legal situation KBO

Opening faillissement according to the CBE.

Financials

Financial year 2024

JM & CO from Aalst, company number BE0400405508, closed financial year 2024 with a result of € -13,173 after tax. For that financial year JM & CO recorded a gross margin of € 59,815 and equity of € -168,052. Compared with financial year 2023, the result moved from € -30,810 to € -13,173. The company made a loss. More debts than assets. High debts against a small own buffer. The most recent annual accounts were filed with the National Bank of Belgium on October 21, 2025.

What it is worth Caution

€ -168,052

▼ € 13,173 vs 2023

Assets minus debts, by the books. What is left if everything were sold and paid today.

Loss Caution

€ -13,173

▲ 57 % less loss than in 2023

Profit after tax over the fiscal year.

Cash in the bank

€ 9,844

▼ 61% vs 2023

Cash and bank balances on the last day of the fiscal year.

Where the profit goes Caution

Loss, nothing to pay out

Reserves fell to € -186,652.

People and assets in 2024

Full-time equivalents estimate The annual accounts report no full-time equivalents. A micro company with one active director is usually run by that person; this is an assumption, not a figure from the source.

≈ 1

No payroll staff. One director, so that person most likely runs the business.

Wage cost

€ 67,100

▲ 8% vs 2023

Payroll staff only. What the director pays themselves is already netted into the gross margin and is not shown separately in the accounts.

Vehicles and equipment

€ 3,177

▲ € 2,694 vs 2023

Book value of vehicles, furniture and equipment.

Debts at end 2024

Bank debt ≈ 3 years to go The accounts give the long-term loan and the part due within the year. The remainder divided by that part is the number of years at an equal pace; a new loan or early repayment changes it.

€ 50,857

▼ 31% vs 2023

€ 16,548 is repaid this year. At this pace the long-term loan is gone in ≈ 3 years.

Owed to suppliers

€ 87,383

▼ 15% vs 2023

Supplier invoices still open on the last day of the fiscal year.

Taxes and wages

€ 43,134

▼ 32% vs 2023

Taxes, VAT and social contributions still to pay.

Key figures per fiscal year Download key figures (CSV)
	2021	2022	2023	2024	Change 2023 → 2024
Gross margin	€ 98,694 Gross margin 2021: € 98,694 First fiscal year in the series	€ 183,073 Gross margin 2022: € 183,073 ▲ 85% vs 2021 (€ 98,694) Favourable step	€ 139,791 Gross margin 2023: € 139,791 ▼ 24% vs 2022 (€ 183,073) Unfavourable step	€ 59,815 Gross margin 2024: € 59,815 ▼ 57% vs 2023 (€ 139,791) Unfavourable step	▼ 57%
Profit after taxes	€ 44,127 Profit after taxes 2021: € 44,127 First fiscal year in the series	€ -182,778 Profit after taxes 2022: € -182,778 ▼ € 226,905 vs 2021 (€ 44,127) Unfavourable step	€ -30,810 Profit after taxes 2023: € -30,810 ▲ € 151,968 vs 2022 (€ -182,778) Favourable step	€ -13,173 Profit after taxes 2024: € -13,173 ▲ € 17,637 vs 2023 (€ -30,810) Favourable step	▲ € 17,637
Equity	€ 58,709 Equity 2021: € 58,709 First fiscal year in the series	€ -124,069 Equity 2022: € -124,069 ▼ € 182,778 vs 2021 (€ 58,709) Unfavourable step	€ -154,879 Equity 2023: € -154,879 ▼ € 30,810 vs 2022 (€ -124,069) Unfavourable step	€ -168,052 Equity 2024: € -168,052 ▼ € 13,173 vs 2023 (€ -154,879) Unfavourable step	▼ € 13,173
Total debts	€ 120,075 Total debts 2021: € 120,075 First fiscal year in the series	€ 151,604 Total debts 2022: € 151,604 ▲ 26% vs 2021 (€ 120,075) Unfavourable step	€ 260,083 Total debts 2023: € 260,083 ▲ 72% vs 2022 (€ 151,604) Unfavourable step	€ 241,031 Total debts 2024: € 241,031 ▼ 7% vs 2023 (€ 260,083) Favourable step	▼ 7%
Cash	€ 5,502 Cash 2021: € 5,502 First fiscal year in the series	€ 0 Cash 2022: € 0 ▼ € 5,502 vs 2021 (€ 5,502) Unfavourable step	€ 25,414 Cash 2023: € 25,414 ▲ € 25,414 vs 2022 (€ 0) Favourable step	€ 9,844 Cash 2024: € 9,844 ▼ 61% vs 2023 (€ 25,414) Unfavourable step	▼ 61%
Retained profit	€ 40,109 Retained profit 2021: € 40,109 First fiscal year in the series	€ -142,669 Retained profit 2022: € -142,669 ▼ € 182,778 vs 2021 (€ 40,109) Unfavourable step	€ -173,479 Retained profit 2023: € -173,479 ▼ € 30,810 vs 2022 (€ -142,669) Unfavourable step	€ -186,652 Retained profit 2024: € -186,652 ▼ € 13,173 vs 2023 (€ -173,479) Unfavourable step	▼ € 13,173
Bank debt	€ 9,789 Bank debt 2021: € 9,789 First fiscal year in the series	€ 87,705 Bank debt 2022: € 87,705 ▲ € 77,915 vs 2021 (€ 9,789) Unfavourable step	€ 74,010 Bank debt 2023: € 74,010 ▼ 16% vs 2022 (€ 87,705) Favourable step	€ 50,857 Bank debt 2024: € 50,857 ▼ 31% vs 2023 (€ 74,010) Favourable step	▼ 31%
Balance sheet total	€ 178,784 Balance sheet total 2021: € 178,784 First fiscal year in the series	€ 27,535 Balance sheet total 2022: € 27,535 ▼ 85% vs 2021 (€ 178,784) Unchanged	€ 105,204 Balance sheet total 2023: € 105,204 ▲ 282% vs 2022 (€ 27,535) Unchanged	€ 72,979 Balance sheet total 2024: € 72,979 ▼ 31% vs 2023 (€ 105,204) Unchanged	▼ 31%

Key figures of JM & CO, fiscal years 2021 to 2024, from the annual accounts filed with the National Bank of Belgium.The annual account for fiscal year 2025 has not been filed yet; it was expected before 31 July 2026.

What happened to JM & CO?

What happened at JM & CO in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:

JM & CO is active according to the CBE. Legal situation: Opening faillissement.

Oct 21, 2025 New annual accounts for financial year 2024: loss of € 13,173. filed late Source: NBB ↗
Jun 1, 1949 New establishment in Aalst. KBO
Jun 1, 1949 Start of the company according to the CBE. KBO

In short

From € 44,127 profit in 2021 to € 13,173 loss in 2024.

Paid € 26,573 in corporate taxes since 2021.

Best year ever: 2021, with € 44,127 profit.

Original PDFs at the National Bank ↗

Management

Sandra De Backer

JM & CO

Behind JM & CO is Sandra De Backer.

Directors

According to the 2024 annual accounts

Sandra De Backer

Director

Establishments

Establishment units

Physical locations of this company

Registered office

Nieuwerkerken-Dorp 16

9320 Aalst

What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.

Details

Company number

0400.405.508

VAT number

BE 0400.405.508

Registered office

Nieuwerkerken-Dorp 16, 9320 Aalst

Names & denominations

JM & CO

Enterprise type

Rechtspersoon

Legal form

Private limited company

Legal situation

Opening faillissement

Start date

1 June 1949

Peppol

Active · Active since 4 Feb 2026

Activities · NACE

Activiteiten van eetgelegenheden met volledige bediening

Eetgelegenheden met volledige bediening

Detailhandel in elektrische huishoudapparaten

Activiteiten van eetgelegenheden met beperkte bediening, muv mobiele eetgelegenheden

Catering van evenementen

Detailhandel in groenten en fruit

Markt- en straathandel in voedings- en genotmiddelen

Eetgelegenheden met beperkte bediening

View on CBE Public ↗ Annual accounts (NBB) ↗

JM & CO

Warning lights

Financials

What happened to JM & CO?

Management

Directors

Establishments

Establishment units

Details

Frequently asked questions