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.
-
Tight liquidity NBB
Cash and receivables cover 2 % of short-term debt in 2026; threshold 65 %.
Financials
Financial year 2026
Open & Close from Evere, company number BE0478957393, closed financial year 2026 with a result of € 5,052 after tax. For that financial year Open & Close recorded a gross margin of € 14,404 and equity of € -7,237. Compared with financial year 2025, the result moved from € 3,189 to € 5,052. Profitable, and profit is growing. 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 September 21, 2026.
€ -7,237
▲ € 5,052 vs 2025
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 5,052
▲ 58% vs 2025
Profit after tax over the fiscal year.
€ 1,693
Cash and bank balances on the last day of the fiscal year.
Stays in the company
No dividend for 2026. Retained profit grew to € -30,376.
People and assets in 2026
≈ 1
No payroll staff. One director, so that person most likely runs the business.
€ 103
▼ 51% vs 2025
Book value of vehicles, furniture and equipment.
Debts at end 2026
None
No bank loans on the last day of the fiscal year.
€ 3,510
▼ 17% vs 2025
Supplier invoices still open on the last day of the fiscal year.
| 2023 | 2024 | 2025 | 2026 | Change 2025 → 2026 | |
|---|---|---|---|---|---|
| Gross margin | € -5,443 | € -4,681 | € 13,309 | € 14,404 | ▲ 8% |
| Profit after taxes | € -18,060 | € -15,981 | € 3,189 | € 5,052 | ▲ 58% |
| Equity | € 502 | € -15,479 | € -12,290 | € -7,237 | ▲ € 5,052 |
| Total debts | € 102,437 | € 110,737 | € 99,889 | € 88,903 | ▼ 11% |
| Cash | € 4,997 | € 631 | € 1,687 | € 1,693 | |
| Land & buildings | € 90,694 | € 85,662 | € 80,631 | € 75,599 | ▼ 6% |
| Retained profit | € -22,637 | € -38,618 | € -35,429 | € -30,376 | ▲ € 5,052 |
| Balance sheet total | € 102,940 | € 95,258 | € 87,599 | € 81,666 | ▼ 7% |
Key figures of Open & Close, fiscal years 2023 to 2026, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2027) expected before 31 October 2027.
What happened to Open & Close?
What happened at Open & Close in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2026: profit of € 5,052 (▲ 58% vs 2025). Source: NBB ↗
- KATHLEEN VERNIMMEN became a director. NBB
- New establishment in Evere. KBO
- Start of the company according to the CBE. KBO
In short
From € 18,060 loss in 2023 to € 5,052 profit in 2026.
Paid € 605 in corporate taxes since 2023.
Best year ever: 2026, with € 5,052 profit.
Management
Behind Open & Close is KATHLEEN VERNIMMEN.
Directors
According to the 2026 annual accounts
KATHLEEN VERNIMMEN
Director
since 2020
Establishments
Establishment units
Physical locations of this company
Tuinbouw 1
1140 Evere
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0478.957.393
- VAT number
- BE 0478.957.393
- Registered office
- Tuinbouw 1, 1140 Evere
- Names & denominations
- Open & Close
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 6 December 2002
- Peppol
- Active · Active since 9 Apr 2026
- Activities · NACE
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