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 3 % of short-term debt in 2025; threshold 65 %.
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Figures corrected NBB
Corrected annual account filed for 2023.
Financials
Financial year 2025
J&M-ART from Zottegem, company number BE0668692462, closed financial year 2025 with a result of € 337,195 after tax. For that financial year J&M-ART recorded a gross margin of € 16,779 and equity of € 38,001. Compared with financial year 2024, the result moved from € 247,734 to € 337,195. Profitable, and profit is growing. The buffer shrank hard: equity is 92 % below last year. High debts against a small own buffer. The most recent annual accounts were filed with the National Bank of Belgium on July 30, 2026.
€ 38,001
▼ 92% vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 337,195
▲ 36% vs 2024
Profit after tax over the fiscal year.
€ 28,744
▼ 14% vs 2024
Cash and bank balances on the last day of the fiscal year.
€ 800,000 paid out
More than the year’s profit went to the shareholders; reserves fell.
People and assets in 2025
€ 3,953
▼ 75% vs 2024
Book value of vehicles, furniture and equipment.
Debts at end 2025
€ 138,894
▼ 31% vs 2024
€ 16,004 is repaid this year. At this pace the long-term loan is gone in ≈ 9 years.
€ 862
▼ 31% vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 12,022
▼ 37% vs 2024
Taxes, VAT and social contributions still to pay.
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| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € 13,177 | € 8,950 | € 47,612 | € 16,779 | ▼ 65% |
| Profit after taxes | € 3,513 | € 224,488 | € 247,734 | € 337,195 | ▲ 36% |
| Equity | € 16,184 | € 240,672 | € 500,806 | € 38,001 | ▼ 92% |
| Total debts | € 31,797 | € 1,192,540 | € 937,613 | € 1,370,615 | ▲ 46% |
| Cash | € 27,928 | € 27,642 | € 33,258 | € 28,744 | ▼ 14% |
| Land & buildings | - | € 196,493 | € 188,493 | € 180,493 | ▼ 4% |
| Retained profit | € 9,984 | € 234,472 | € 482,206 | € 19,401 | ▼ 96% |
| Dividend | € 0 | € 0 | € 0 | € 800,000 | |
| Bank debt | € 0 | € 278,032 | € 202,273 | € 138,894 | ▼ 31% |
| Balance sheet total | € 47,981 | € 1,433,212 | € 1,438,418 | € 1,408,616 | ▼ 2% |
Key figures of J&M-ART, 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 J&M-ART?
What happened at J&M-ART in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: profit of € 337,195 (▲ 36% vs 2024). Source: NBB ↗
- New establishment in Zottegem. KBO
- Start of the company according to the CBE. KBO
In short
From € 3,513 profit in 2022 to € 337,195 profit in 2025.
Paid € 10,484 in corporate taxes since 2022.
Best year ever: 2025, with € 337,195 profit.
Paid out € 800,000 in dividends to the owners in total.
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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
Management
Behind J&M-ART are MARGOT VAN VRECKEM and JORN HERREGODTS. It owns 66% of Dental Art itself.
Directors
According to the 2025 annual accounts
MARGOT VAN VRECKEM
Director
Establishments
Establishment units
Physical locations of this company
Sint-Goriksstraat 89
9620 Zottegem
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 →What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0668.692.462
- VAT number
- BE 0668.692.462
- Registered office
- Sint-Goriksstraat 89, 9620 Zottegem
- Names & denominations
- J&M-ART
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 3 January 2017
- Peppol
- Active · Active since 13 Feb 2024
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