Financials
Financial year 2025
D en M from Ternat, company number BE0442940701, closed financial year 2025 with a result of € 126,781 after tax. For that financial year D en M recorded a gross margin of € 281,124 and equity of € 494,493. Compared with financial year 2024, the result moved from € 23,380 to € 126,781. Profitable, and profit is growing. The buffer is growing. A strong own buffer against the debts. The most recent annual accounts were filed with the National Bank of Belgium on August 30, 2026.
€ 494,493
▲ 34% vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 126,781
▲ € 103,401 vs 2024
Profit after tax over the fiscal year.
€ 8,109
▼ 23% 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 € -237,820.
People and assets in 2025
€ 90,682
▼ 3% 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.
€ 25,837
▼ 47% vs 2024
Book value of vehicles, furniture and equipment.
Debts at end 2025
€ 569,400
▼ 66% vs 2024
€ 23,881 is repaid this year. At this pace the long-term loan is gone in ≈ 24 years.
€ 26,448
▼ 51% vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 24,454
▲ 12% vs 2024
Taxes, VAT and social contributions still to pay.
| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € 174,615 | € 168,262 | € 184,360 | € 281,124 | ▲ 52% |
| Profit after taxes | € 13,502 | € 20,228 | € 23,380 | € 126,781 | ▲ € 103,401 |
| Equity | € 324,104 | € 344,332 | € 367,712 | € 494,493 | ▲ 34% |
| Total debts | € 1,789,244 | € 1,765,545 | € 1,762,624 | € 678,967 | ▼ 61% |
| Cash | € 42,850 | € 15,605 | € 10,510 | € 8,109 | ▼ 23% |
| Land & buildings | € 884,209 | € 907,445 | € 929,059 | € 925,138 | |
| Retained profit | € -408,209 | € -387,981 | € -364,601 | € -237,820 | ▲ € 126,781 |
| Bank debt | € 1,726,279 | € 1,713,268 | € 1,663,994 | € 569,400 | ▼ 66% |
| Balance sheet total | € 2,113,348 | € 2,109,876 | € 2,130,336 | € 1,173,460 | ▼ 45% |
Key figures of D en M, 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 D en M?
What happened at D en M in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: profit of € 126,781 (▲ € 103,401 vs 2024). filed late Source: NBB ↗
- New establishment in Ternat. KBO
- Start of the company according to the CBE. KBO
In short
From € 13,502 profit in 2022 to € 126,781 profit in 2025.
Paid € 1,712 in corporate taxes since 2022.
Best year ever: 2025, with € 126,781 profit.
Management
Behind D en M are SANDRA DE NIL, FREDDY DE NIL and JOHAN DE NIL. SANDRA DE NIL is also behind J O S A N. FREDDY DE NIL is also behind J O S A N.
Establishments
Establishment units
Physical locations of this company
Assesteenweg 398
1741 Ternat
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0442.940.701
- VAT number
- BE 0442.940.701
- Registered office
- Assesteenweg 398, 1741 Ternat
- Names & denominations
- D en M
- Enterprise type
- Rechtspersoon
- Legal form
- Public limited company
- Legal situation
- Normale toestand
- Start date
- 11 January 1991
- Peppol
- Active · Active since 20 Feb 2026
- Activities · NACE
Activiteiten van pret- en themaparken
Activiteiten van eetgelegenheden met beperkte bediening, muv mobiele eetgelegenheden
Exploitatie van pret- en themaparken
Eetgelegenheden met beperkte bediening
Cateringdiensten op contractbasis en overige diensten in verband met maaltijden
Overige eetgelegenheden