What does S.P.& J. do?

S.P.& J. is registered with the CBE as active in: Activiteiten van holdings. Public Limited, started on 20 December 1988, 2 establishments.

What is the address of S.P.& J.?

The registered office of S.P.& J. is located at Kallohoekstraat 59, 9100 Sint-Niklaas.

Is S.P.& J. still active?

Yes. According to the CBE (30 October 2026) S.P.& J. is active, legal situation “Normale toestand”, started on 20 December 1988.

Is S.P.& J. registered on Peppol?

Yes, S.P.& J. is registered on the Peppol network with ID 0208:0436275217.

What is the enterprise number of S.P.& J.?

The enterprise number of S.P.& J. is BE0436275217.

When was S.P.& J. founded?

S.P.& J. was founded on 20 December 1988.

Who are the directors of S.P.& J.?

According to the 2025 annual accounts, the directors of S.P.& J. are: Johan Calmeyn.

Is S.P.& J. a reliable company?

Databakkes does not pass judgement; this is what the sources say: Active according to the CBE since 20 December 1988; 4 annual accounts filed, latest fiscal year 2025; 1 directors known from the annual account; 2 establishments in the CBE.

How much profit did S.P.& J. make in 2025?

S.P.& J. posted a profit after taxes of € 3,709,329 in financial year 2025.

What is the revenue of S.P.& J.?

As a small company, S.P.& J. is not required to publish revenue in its annual accounts. In financial year 2025, its added value was € -18,745.

How many employees does S.P.& J. have?

According to the 2025 annual accounts, S.P.& J. has 0.5 full-time equivalents (FTE).

S.P.& J. (Public Limited) - Sint-Niklaas - BE0436275217

Dossier S.P.& J., printed on 30 October 2026 from databakkes.be/en/0436275217/s-p-j. Sources: CBE, National Bank of Belgium, Belgian Official Gazette.

Financials

Financial year 2025

S.P.& J. from Sint-Niklaas, company number BE0436275217, closed financial year 2025 with a result of € 3.7 million after tax. For that financial year S.P.& J. recorded a gross margin of € -18,745 and equity of € 11.2 million. Compared with financial year 2024, the result moved from € 3.7 million to € 3.7 million. Profitable, and profit is growing. The company holds a healthy buffer. A strong own buffer against the debts. The most recent annual accounts were filed with the National Bank of Belgium on December 11, 2025.

What it is worth Healthy

€ 11.2 million

▼ 8% vs 2024

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

Profit Growing

€ 3.7 million

Profit after tax over the fiscal year.

Cash in the bank

€ 5.8 million

▼ 12% vs 2024

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

Where the profit goes Pays out

€ 4.6 million paid out

More than the year’s profit went to the shareholders; reserves fell.

People and assets in 2025

Full-time equivalents

0.5

Average over the fiscal year, from the social balance sheet.

Wage cost

€ 17,161

▲ 9% vs 2024

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

Debts at end 2025

Bank debt

None

No bank loans on the last day of the fiscal year.

Owed to suppliers

€ 7,567

▼ 57% vs 2024

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

Taxes and wages

€ 370,781

▼ 1% vs 2024

Taxes, VAT and social contributions still to pay.

Key figures per fiscal year Download key figures (CSV)
	2022	2023	2024	2025	Change 2024 → 2025
Gross margin	€ -46,147 Gross margin 2022: € -46,147 First fiscal year in the series	€ -14,850 Gross margin 2023: € -14,850 ▲ € 31,297 vs 2022 (€ -46,147) Favourable step	€ -21,666 Gross margin 2024: € -21,666 ▼ € 6,816 vs 2023 (€ -14,850) Unfavourable step	€ -18,745 Gross margin 2025: € -18,745 ▲ € 2,921 vs 2024 (€ -21,666) Favourable step	▲ € 2,921
Profit after taxes	€ 3,679,938 Profit after taxes 2022: € 3,679,938 First fiscal year in the series	€ 3,700,487 Profit after taxes 2023: € 3,700,487 ▲ 1% vs 2022 (€ 3,679,938) Favourable step	€ 3,699,302 Profit after taxes 2024: € 3,699,302 Unchanged (€ 3,700,487) Unfavourable step	€ 3,709,329 Profit after taxes 2025: € 3,709,329 Unchanged (€ 3,699,302) Favourable step
Equity	€ 8,801,950 Equity 2022: € 8,801,950 First fiscal year in the series	€ 11,502,437 Equity 2023: € 11,502,437 ▲ 31% vs 2022 (€ 8,801,950) Favourable step	€ 12,086,263 Equity 2024: € 12,086,263 ▲ 5% vs 2023 (€ 11,502,437) Favourable step	€ 11,176,767 Equity 2025: € 11,176,767 ▼ 8% vs 2024 (€ 12,086,263) Unfavourable step	▼ 8%
Total debts	€ 1,986,463 Total debts 2022: € 1,986,463 First fiscal year in the series	€ 602,027 Total debts 2023: € 602,027 ▼ 70% vs 2022 (€ 1,986,463) Favourable step	€ 1,956,666 Total debts 2024: € 1,956,666 ▲ 225% vs 2023 (€ 602,027) Unfavourable step	€ 2,149,829 Total debts 2025: € 2,149,829 ▲ 10% vs 2024 (€ 1,956,666) Unfavourable step	▲ 10%
Cash	€ 4,193,792 Cash 2022: € 4,193,792 First fiscal year in the series	€ 4,778,469 Cash 2023: € 4,778,469 ▲ 14% vs 2022 (€ 4,193,792) Favourable step	€ 6,531,800 Cash 2024: € 6,531,800 ▲ 37% vs 2023 (€ 4,778,469) Favourable step	€ 5,760,147 Cash 2025: € 5,760,147 ▼ 12% vs 2024 (€ 6,531,800) Unfavourable step	▼ 12%
Retained profit	€ 8,740,450 Retained profit 2022: € 8,740,450 First fiscal year in the series	€ 11,440,937 Retained profit 2023: € 11,440,937 ▲ 31% vs 2022 (€ 8,740,450) Favourable step	€ 12,024,763 Retained profit 2024: € 12,024,763 ▲ 5% vs 2023 (€ 11,440,937) Favourable step	€ 11,115,267 Retained profit 2025: € 11,115,267 ▼ 8% vs 2024 (€ 12,024,763) Unfavourable step	▼ 8%
Dividend	€ 1,600,000 Dividend 2022: € 1,600,000 First fiscal year in the series	€ 1,000,000 Dividend 2023: € 1,000,000 ▼ 37% vs 2022 (€ 1,600,000) Unchanged	€ 3,115,475 Dividend 2024: € 3,115,475 ▲ 212% vs 2023 (€ 1,000,000) Unchanged	€ 4,618,825 Dividend 2025: € 4,618,825 ▲ 48% vs 2024 (€ 3,115,475) Unchanged	▲ 48%
Balance sheet total	€ 10,788,413 Balance sheet total 2022: € 10,788,413 First fiscal year in the series	€ 12,104,463 Balance sheet total 2023: € 12,104,463 ▲ 12% vs 2022 (€ 10,788,413) Unchanged	€ 14,042,929 Balance sheet total 2024: € 14,042,929 ▲ 16% vs 2023 (€ 12,104,463) Unchanged	€ 13,326,596 Balance sheet total 2025: € 13,326,596 ▼ 5% vs 2024 (€ 14,042,929) Unchanged	▼ 5%
Employees (FTE)	-	0.5 Employees (FTE) 2023: 0.5 First fiscal year in the series	0.5 Employees (FTE) 2024: 0.5 Unchanged (0.5) Unchanged	0.5 Employees (FTE) 2025: 0.5 Unchanged (0.5) Unchanged

Key figures of S.P.& J., fiscal years 2022 to 2025, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2026) expected before 30 January 2027.

What happened to S.P.& J.?

What happened at S.P.& J. in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:

Dec 11, 2025 New annual accounts for financial year 2025: profit of € 3.7 million. Source: NBB ↗
Jan 1, 2022 New establishment in Pepingen. KBO
Dec 20, 1988 New establishment in Sint-Niklaas. KBO
Dec 20, 1988 Start of the company according to the CBE. KBO

In short

From € 3.7 million profit in 2022 to € 3.7 million profit in 2025.

Paid € 1.5 million in corporate taxes since 2022.

Best year ever: 2025, with € 3.7 million profit.

Paid out € 10.3 million in dividends to the owners in total.

Original PDFs at the National Bank ↗

Management

Johan Calmeyn

S.P.& J.

SOUND&Co 30%

Andhers NV (voorheen Niko Group NV) 21.6%

Behind S.P.& J. is Johan Calmeyn. It owns 30% of SOUND&Co and 21.6% of Andhers NV (voorheen Niko Group NV) itself.

Directors

According to the 2025 annual accounts

Johan Calmeyn

Director

Establishments

Establishment units

Physical locations of this company

Registered office

Kallohoekstraat 59

9100 Sint-Niklaas

2.334.790.691

Heikruisesteenweg(BO) 12

1670 Pepingen

Active since 1 January 2022

Who else lives here?

A building full of entrepreneurs or one very busy letterbox? Another 1 companies are registered at this address.

All companies at this address →

BEMBE

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

Details

Company number

0436.275.217

VAT number

BE 0436.275.217

Registered office

Kallohoekstraat 59, 9100 Sint-Niklaas

Names & denominations

S.P.& J.

Enterprise type

Rechtspersoon

Legal form

Public limited company

Legal situation

Normale toestand

Start date

20 December 1988

Peppol

Active · Active since 17 Jul 2026

Activities · NACE

Activiteiten van holdings

Holdings

Activiteiten van adviesbureaus op het gebied van bedrijfsvoering en overig managementadvies

Verhuur en exploitatie van eigen of geleased niet-residentieel onroerend goed, exclusief terreinen

Goederenvervoer over de weg

Groothandel in levende dieren, muv levend vee

Sport- en recreatieonderwijs

Activiteiten van adviesbureaus op het gebied van public relations en communicatie

View on CBE Public ↗ Annual accounts (NBB) ↗

S.P.& J.

Financials

What happened to S.P.& J.?

Management

Directors

Establishments

Establishment units

Who else lives here?

Details

Frequently asked questions