Financials
Financial year 2024
PAND 42 from Oosterzele, company number BE0733933078, closed financial year 2024 with a result of € -6,621 after tax. For that financial year PAND 42 recorded a gross margin of € 102,435 and equity of € 102,904. Compared with financial year 2023, the result moved from € 39,401 to € -6,621. The company made a loss. The company holds a healthy buffer. A strong own buffer against the debts. The most recent annual accounts were filed with the National Bank of Belgium on November 30, 2025.
€ 102,904
▼ 6% vs 2023
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ -6,621
▼ still € 39,401 profit in 2023
Profit after tax over the fiscal year.
€ 35,457
▲ 3% vs 2023
Cash and bank balances on the last day of the fiscal year.
Loss, nothing to pay out
Reserves fell to € 72,904.
People and assets in 2024
€ 81,043
▲ 39% vs 2023
Payroll staff only. What the director pays themselves is already netted into the gross margin and is not shown separately in the accounts.
€ 12,786
▼ 25% vs 2023
Book value of vehicles, furniture and equipment.
Debts at end 2024
€ 89,442
▼ 17% vs 2023
Loans from banks and other lenders, long and short.
€ 8,139
▼ 39% vs 2023
Supplier invoices still open on the last day of the fiscal year.
€ 35,331
▲ 50% vs 2023
Taxes, VAT and social contributions still to pay.
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| 2021 | 2022 | 2023 | 2024 | Change 2023 → 2024 | |
|---|---|---|---|---|---|
| Gross margin | € 63,297 | € 88,540 | € 123,207 | € 102,435 | ▼ 17% |
| Profit after taxes | € 29,487 | € 27,681 | € 39,401 | € -6,621 | ▼ € 46,021 |
| Equity | € 54,443 | € 82,124 | € 109,525 | € 102,904 | ▼ 6% |
| Total debts | € 53,043 | € 39,085 | € 162,143 | € 156,884 | ▼ 3% |
| Cash | € 54,902 | € 75,848 | € 34,465 | € 35,457 | ▲ 3% |
| Land & buildings | - | - | € 83,904 | € 84,974 | ▲ 1% |
| Retained profit | € 24,443 | € 52,124 | € 79,525 | € 72,904 | ▼ 8% |
| Dividend | € 0 | € 0 | € 12,000 | € 0 | ▼ 100% |
| Bank debt | € 25,931 | € 19,005 | € 107,906 | € 89,442 | ▼ 17% |
| Balance sheet total | € 107,486 | € 121,209 | € 273,667 | € 261,788 | ▼ 4% |
Key figures of PAND 42, 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 PAND 42?
What happened at PAND 42 in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2024: loss of € 6,621 (▼ € 46,021 vs 2023). filed late Source: NBB ↗
- New establishment in Oosterzele. KBO
- Start of the company according to the CBE. KBO
- Steven Van Elslande became a director. NBB
- Ann Viaene became a director. NBB
In short
From € 29,487 profit in 2021 to € 6,621 loss in 2024.
Paid € 8,571 in corporate taxes since 2021.
Best year ever: 2023, with € 39,401 profit.
Paid out € 12,000 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 PAND 42 are Steven Van Elslande and Ann Viaene.
Directors
According to the 2024 annual accounts
Steven Van Elslande
Administrator-manager
since 2019
Ann Viaene
Administrator-manager
since 2019
Establishments
Establishment units
Physical locations of this company
Oudenaardse steenweg 1
9860 Oosterzele
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
- 0733.933.078
- VAT number
- BE 0733.933.078
- Registered office
- Oudenaardse steenweg 1, 9860 Oosterzele
- Names & denominations
- PAND 42
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 11 September 2019
- Peppol
- Active · Active since 30 Jan 2025
- Activities · NACE
Activiteiten van eetgelegenheden met volledige bediening
Eetgelegenheden met volledige bediening