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 5 % of short-term debt in 2025; threshold 65 %.
Financials
Financial year 2025
3 KEYS from Sint-Martens-Latem, company number BE0682991351, closed financial year 2025 with a result of € 98,793 after tax. For that financial year 3 KEYS recorded a gross margin of € 238,098 and equity of € 2.3 million. Compared with financial year 2024, the result moved from € -180,471 to € 98,793. 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 January 28, 2026.
€ 2.3 million
▲ 4% vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 98,793
▲ still € 180,471 loss in 2024
Profit after tax over the fiscal year.
€ 114,650
▲ 277% 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 € -374,407.
Debts at end 2025
€ 1.1 million
▼ 51% vs 2024
Loans from banks and other lenders, long and short.
€ 64,377
▲ 174% vs 2024
Supplier invoices still open on the last day of the fiscal year.
| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € 8,904 | € 1,078 | € -21,228 | € 238,098 | ▲ € 259,325 |
| Profit after taxes | € -44,141 | € -96,921 | € -180,471 | € 98,793 | ▲ € 279,264 |
| Equity | € 2,519,192 | € 2,422,271 | € 2,241,800 | € 2,340,593 | ▲ 4% |
| Total debts | € 2,612,946 | € 3,080,300 | € 3,213,622 | € 2,301,020 | ▼ 28% |
| Cash | € 58,069 | € 77,725 | € 30,443 | € 114,650 | ▲ 277% |
| Retained profit | € -195,808 | € -292,729 | € -473,200 | € -374,407 | ▲ € 98,793 |
| Bank debt | € 2,331,000 | € 2,331,000 | € 2,331,000 | € 1,141,600 | ▼ 51% |
| Balance sheet total | € 5,132,138 | € 5,502,571 | € 5,455,422 | € 4,641,613 | ▼ 15% |
Key figures of 3 KEYS, 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 3 KEYS?
What happened at 3 KEYS in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: profit of € 98,793. Source: NBB ↗
- Incorporation, published in the Gazette. Source: Staatsblad ↗
- New establishment in Sint-Martens-Latem. KBO
- TPJE NV became a director. NBB
- Bemisal BV became a director. NBB
In short
From € 44,141 loss in 2022 to € 98,793 profit in 2025.
Best year ever: 2025, with € 98,793 profit.
Management
The stake of TPJE, Bemisal, SUNFIRE comes from that shareholder’s own annual accounts; small companies do not report their shareholders themselves.
3 KEYSBehind 3 KEYS are TPJE NV and Bemisal BV. The shares are held by TPJE (33.3%), Bemisal (33.3%) and SUNFIRE (33.3%).
Directors
According to the 2025 annual accounts
Director · represented by Michel LEMAHIEU
Also active at: LEMAHIEU GROUP, KotCompany, LDCwood, 3 KEYS CONSTRUCT, LemBeau
since 2017
Chairman of the board · represented by Isabelle LEMAHIEU
Also active at: 3 KEYS CONSTRUCT
since 2017
Participations
No participations in other companies reported.
Establishments
Establishment units
Physical locations of this company
Kortrijksesteenweg 154
9830 Sint-Martens-Latem
Who else lives here?
A building full of entrepreneurs or one very busy letterbox? Another 8 companies are registered at this address.
All companies at this address →Bemisal same network
€ 930,423 gross margin · 2025
"VERENIGING VAN MEDE-EIGENAARS VAN DE RESIDENTIE KORTRIJKSESTEENWEG 154 TE 9830 SINT-MARTENS-LATEM,KORTRIJKSESTEENWEG 154"
KotCompany same network
€ 1 million gross margin · 2025
IMRODER
€ 6.2 million revenue · 2025
3 KEYS CONSTRUCT same network
€ -276,587 gross margin · 2025
+3 more
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Shareholders according to the Official Gazette deeds
Who contributed at incorporation and at capital increases, with the deed as source. Later share transfers are not published in the Gazette.
Incorporation
Source: Deed ↗- BEMISAL(oprichter) 33.3%
- TPJE(oprichter) 33.3%
- SUNFIRE(oprichter) 33.3%
Details
- Company number
- 0682.991.351
- VAT number
- BE 0682.991.351
- Registered office
- Kortrijksesteenweg 154, 9830 Sint-Martens-Latem
- Names & denominations
- 3 KEYS
- Enterprise type
- Rechtspersoon
- Legal form
- Public limited company
- Legal situation
- Normale toestand
- Start date
- 17 October 2017
- Peppol
- Active · Active since 23 Jun 2025