Warning lights
Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.
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Tight liquidity NBB
Cash and receivables cover 16 % of short-term debt in 2024; threshold 65 %.
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Not on Peppol Peppol
Not registered in the Peppol network, mandatory for VAT-liable companies since 1 January 2026.
Financials
Financial year 2024
Le Second Degré from Wavre, company number BE0541671160, closed financial year 2024 with a result of € 9,333 after tax. For that financial year Le Second Degré recorded a gross margin of € 17,517 and equity of € 85,758. Compared with financial year 2023, the result moved from € 28,231 to € 9,333. The company is profitable. The buffer is growing. Debts are under control. The most recent annual accounts were filed with the National Bank of Belgium on August 29, 2025.
€ 85,758
▲ 12% vs 2023
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 9,333
▼ 67% vs 2023
Profit after tax over the fiscal year.
€ 20,248
▲ € 19,871 vs 2023
Cash and bank balances on the last day of the fiscal year.
Stays in the company
No dividend for 2024. Retained profit grew to € 67,158.
Debts at end 2024
€ 74,723
▼ 21% vs 2023
€ 18,537 is repaid this year. At this pace the long-term loan is gone in ≈ 4 years.
€ 14,730
▲ € 14,486 vs 2023
Supplier invoices still open on the last day of the fiscal year.
€ 12,241
▼ 19% vs 2023
Corporate tax and VAT still to pay. No wage debt: nothing outstanding to staff or social security.
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| 2021 | 2022 | 2023 | 2024 | Change 2023 → 2024 | |
|---|---|---|---|---|---|
| Revenue | € 18,000 | € 14,100 | - | - | |
| Gross margin | € 9,128 | € 12,040 | € 40,207 | € 17,517 | ▼ 56% |
| Profit after taxes | € 3,814 | € 7,275 | € 28,231 | € 9,333 | ▼ 67% |
| Equity | € 40,918 | € 48,193 | € 76,424 | € 85,758 | ▲ 12% |
| Total debts | € 223,779 | € 217,293 | € 210,600 | € 184,491 | ▼ 12% |
| Cash | € 411 | € 411 | € 377 | € 20,248 | ▲ € 19,871 |
| Retained profit | € 22,318 | € 29,593 | € 57,824 | € 67,158 | ▲ 16% |
| Bank debt | € 135,841 | € 97,768 | € 94,400 | € 74,723 | ▼ 21% |
| Balance sheet total | € 264,697 | € 265,486 | € 287,024 | € 270,248 | ▼ 6% |
Key figures of Le Second Degré, 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 Le Second Degré?
What happened at Le Second Degré in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2024: profit of € 9,333 (▼ 67% vs 2023). filed late Source: NBB ↗
- New establishment in Brussel. KBO
- Start of the company according to the CBE. KBO
In short
From € 3,814 profit in 2021 to € 9,333 profit in 2024.
Paid € 19,180 in corporate taxes since 2021.
Best year ever: 2023, with € 28,231 profit.
A new publication or filing at Le Second Degré? We notify you, reason included.
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De Lijn 8 June 2026 New annual account 2025
filed on 8 June 2026
What was left
€ 20 k ▼ 91%
Money in the bank
€ 178 k ▼ 98%
Open the dossier →
NMBS 8 June 2026 New annual account 2025 What was left ▼ 80%
bpost 18 May 2026 New annual account 2025 What was left from loss to profit
Establishments
Establishment units
Physical locations of this company
Courte rue du Rivage 1
1300 Wavre
Legrandlaan 15
1000 Brussel
Active since 5 November 2013
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
- 0541.671.160
- VAT number
- BE 0541.671.160
- Registered office
- Courte rue du Rivage 1, 1300 Wavre
- Names & denominations
- Le Second Degré · 2nddegré
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 5 November 2013
- Peppol
- Not registered
- Activities · NACE
Activiteiten van eetgelegenheden met volledige bediening
Eetgelegenheden met volledige bediening
Activiteiten van eetgelegenheden met beperkte bediening, muv mobiele eetgelegenheden
Eetgelegenheden met beperkte bediening