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 4 of the last 4 fiscal years.
-
Tight liquidity NBB
Cash and receivables cover 61 % of short-term debt in 2025; threshold 65 %.
Financials
Financial year 2025
Studio Aperi Negotium from Roeselare, company number BE0424267706, closed financial year 2025 with a result of € 36,198 after tax. For that financial year Studio Aperi Negotium recorded a gross margin of € 721,766 and equity of € -747,512. Compared with financial year 2024, the result moved from € 198,982 to € 36,198. The company is profitable. 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 May 26, 2026.
€ -747,512
▲ € 36,198 vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 36,198
▼ 82% vs 2024
Profit after tax over the fiscal year.
€ 315,842
▲ 9% vs 2024
Cash and bank balances on the last day of the fiscal year.
Stays in the company
No dividend for 2025. Retained profit grew to € -971,512.
People and assets in 2025
5.8
Average over the fiscal year, from the social balance sheet.
€ 619,066
▼ 6% vs 2024
€ 106,700 per full-time equivalent. Payroll staff only. What the director pays themselves is already netted into the gross margin and is not shown separately in the accounts.
€ 12,822
▲ 43% vs 2024
Book value of vehicles, furniture and equipment.
Debts at end 2025
€ 900,000
▼ 10% vs 2024
Loans from banks and other lenders, long and short.
€ 206,699
▲ € 155,767 vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 137,080
▲ 2% vs 2024
Taxes, VAT and social contributions still to pay.
| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € 956,775 | € 814,309 | € 958,468 | € 721,766 | ▼ 25% |
| Profit after taxes | € 324,416 | € 77,574 | € 198,982 | € 36,198 | ▼ 82% |
| Equity | € -1,060,265 | € -982,691 | € -783,709 | € -747,512 | ▲ € 36,198 |
| Total debts | € 1,700,028 | € 1,614,937 | € 1,508,696 | € 1,569,551 | ▲ 4% |
| Cash | € 355,032 | € 325,309 | € 290,004 | € 315,842 | ▲ 9% |
| Retained profit | € -1,284,265 | € -1,206,691 | € -1,007,709 | € -971,512 | ▲ € 36,198 |
| Bank debt | € 1,000,000 | € 1,000,000 | € 1,000,000 | € 900,000 | ▼ 10% |
| Balance sheet total | € 657,922 | € 650,630 | € 737,422 | € 834,941 | ▲ 13% |
| Employees (FTE) | 5.2 | 5.1 | 5.8 | 5.8 |
Key figures of Studio Aperi Negotium, fiscal years 2022 to 2025, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2026) expected before 31 July 2027.
What happened to Studio Aperi Negotium?
What happened at Studio Aperi Negotium in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- Jeroen Mouton stepped down as director. NBB
- Patrice Bakeroot stepped down as director. NBB
- Xavier Bouckaert stepped down as director. NBB
- New annual accounts for financial year 2025: profit of € 36,198 (▼ 82% vs 2024). Source: NBB ↗
- Jeroen Mouton became a director. NBB
- Patrice Bakeroot became a director. NBB
- Xavier Bouckaert became a director. NBB
- New establishment in Gent. KBO
In short
From € 324,416 profit in 2022 to € 36,198 profit in 2025.
Paid € 4,677 in corporate taxes since 2022.
Best year ever: 2022, with € 324,416 profit.
On average € 124,400 of value added per employee in 2025.
Management
The shares are held by Roularta Media Group NV (75%) and Voka Shared Services CV (25%).
Directors
According to the 2025 annual accounts
Jeroen Mouton
Chairman of the board
Also active at: CTR - MEDIA, Immovlan, WAAR, Bejaardenzorg KEI, KINEPOLIS FINANCIAL SERVICES
since 2025 · until 2031
since 2021 · until 2027
Patrice Bakeroot
Director
Also active at: FEDERATION DES CHAMBRES DE COMMERCE BELGES - FEDERATIE VAN BELGISCHE KAMERS VAN KOOPHANDEL, ARACHNE, VOKA Shared Services, VOKA Project Services
since 2025 · until 2031
Shareholders
Participations
No participations in other companies reported.
Establishments
Establishment units
Physical locations of this company
Meiboomlaan 33
8800 Roeselare
Lammerstraat 18
9000 Gent
Active since 4 December 2000
Who else lives here?
A building full of entrepreneurs or one very busy letterbox? Another 2 companies are registered at this address.
All companies at this address →What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0424.267.706
- VAT number
- BE 0424.267.706
- Registered office
- Meiboomlaan 33, 8800 Roeselare
- Names & denominations
- Studio Aperi Negotium
- Enterprise type
- Rechtspersoon
- Legal form
- Public limited company
- Legal situation
- Normale toestand
- Start date
- 1 August 1983
- Peppol
- Active · Active since 21 Oct 2026
- Activities · NACE
Organisatie van congressen en beurzen
Activiteiten van reclamebureaus
Publiciteitsagentschappen
Handelsbemiddeling in de niet-gespecialiseerde groothandel
Organisatie van salons, tentoonstellingen en beurzen
Handelsbemiddeling in goederen, algemeen assortiment