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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Negative equity NBB
More debt than assets in 4 of the last 4 fiscal years.
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Tight liquidity NBB
Cash and receivables cover 29 % of short-term debt in 2026; threshold 65 %.
Financials
Financial year 2026
De Sigaret 2.0 from Diest, company number BE0745373338, closed financial year 2026 with a result of € 19,446 after tax. For that financial year De Sigaret 2.0 recorded a gross margin of € 58,647 and equity of € -25,683. Compared with financial year 2025, the result moved from € -5,926 to € 19,446. 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 17, 2026.
€ -25,683
▲ € 19,446 vs 2025
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 19,446
▲ still € 5,926 loss in 2025
Profit after tax over the fiscal year.
€ 9,647
▲ 48% vs 2025
Cash and bank balances on the last day of the fiscal year.
Stays in the company
No dividend for 2026. Retained profit grew to € -31,703.
People and assets in 2026
€ 34,128
▼ 45% vs 2025
Payroll staff only. What the director pays themselves is already netted into the gross margin and is not shown separately in the accounts.
Debts at end 2026
None
No bank loans on the last day of the fiscal year.
€ 22,561
▲ 185% vs 2025
Supplier invoices still open on the last day of the fiscal year.
€ 3,394
▼ 38% vs 2025
Corporate tax and VAT still to pay. No wage debt: nothing outstanding to staff or social security.
| 2023 | 2024 | 2025 | 2026 | Change 2025 → 2026 | |
|---|---|---|---|---|---|
| Gross margin | € 41,785 | € 71,492 | € 72,615 | € 58,647 | ▼ 19% |
| Profit after taxes | € -8,211 | € 4,256 | € -5,926 | € 19,446 | ▲ € 25,372 |
| Equity | € -43,459 | € -39,203 | € -45,129 | € -25,683 | ▲ € 19,446 |
| Total debts | € 114,504 | € 204,098 | € 71,893 | € 56,741 | ▼ 21% |
| Cash | € 1,551 | € 3,980 | € 6,519 | € 9,647 | ▲ 48% |
| Land & buildings | € 4,699 | € 3,920 | € 3,059 | € 2,485 | ▼ 19% |
| Retained profit | € -49,479 | € -45,223 | € -51,149 | € -31,703 | ▲ € 19,446 |
| Bank debt | € 29,517 | € 112,443 | € 6,007 | € 0 | ▼ 100% |
| Balance sheet total | € 71,045 | € 164,895 | € 26,764 | € 31,058 | ▲ 16% |
Key figures of De Sigaret 2.0, 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 De Sigaret 2.0?
What happened at De Sigaret 2.0 in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2026: profit of € 19,446. Source: NBB ↗
- New establishment in Diest. KBO
- Marnik Lenaerts became a director. NBB
- David Wellens became a director. NBB
- Start of the company according to the CBE. KBO
In short
From € 8,211 loss in 2023 to € 19,446 profit in 2026.
Best year ever: 2026, with € 19,446 profit.
Management
Behind De Sigaret 2.0 are Marnik Lenaerts and David Wellens. David Wellens is also behind DE SYNDICUS and DOUBLE TREE PATRIMONIUM.
Directors
According to the 2026 annual accounts
Marnik Lenaerts
Director
since 2020
since 2020
Establishments
Establishment units
Physical locations of this company
Graanmarkt 9
3290 Diest
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0745.373.338
- VAT number
- BE 0745.373.338
- Registered office
- Graanmarkt 9, 3290 Diest
- Names & denominations
- De Sigaret 2.0
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 13 March 2020
- Peppol
- Active · Active since 11 Nov 2025
- Activities · NACE
Cafés en bars