Active · per the CBE, 3 October 2026
PAND 23 logo

PAND 23

BE0778936625

Rechtspersoon Private limited company 1 establishment

PAND 23 is a hospitality business in Brugge. Private Limited, started on 21 December 2021, 1 establishment.

Gaston Roelandtsplein 23, 8310 Brugge pand23.be

Behind the company: Heidi Lecomte.

Active for

4 year, 9 months

Financials

Financial year 2025

PAND 23 from Brugge, company number BE0778936625, closed financial year 2025 with a result of € 22,824 after tax. For that financial year PAND 23 recorded a gross margin of € 107,072 and equity of € 50,909. Compared with financial year 2024, the result moved from € 17,849 to € 22,824. 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 July 15, 2026.

What it is worth Growing

€ 50,909

▲ 54% vs 2024

Assets minus debts, by the books. What is left if everything were sold and paid today.

Profit Growing

€ 22,824

▲ 28% vs 2024

Profit after tax over the fiscal year.

Cash in the bank

€ 16,899

▲ 78% vs 2024

Cash and bank balances on the last day of the fiscal year.

Where the profit goes Pays out

€ 5,000 paid out

22 % of the profit went to the shareholders, the rest stayed in the company.

People and assets in 2025

Full-time equivalents estimate

≈ 1

No payroll staff. One director, so that person most likely runs the business.

Wage cost

€ 77,095

▲ 8% vs 2024

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 2025

Bank debt

None

No bank loans on the last day of the fiscal year.

Owed to suppliers

€ 10,292

▲ 282% vs 2024

Supplier invoices still open on the last day of the fiscal year.

Taxes and wages

€ 22,627

▲ 3% vs 2024

Taxes, VAT and social contributions still to pay.

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Key figures per fiscal year Download key figures (CSV)
2022202320242025Change 2024 → 2025
Gross margin € 73,296 € 100,383 € 95,501 € 107,072 ▲ 12%
Profit after taxes € -14,765 € 25,001 € 17,849 € 22,824 ▲ 28%
Equity € -9,765 € 15,236 € 33,085 € 50,909 ▲ 54%
Total debts € 28,379 € 22,688 € 24,665 € 32,918 ▲ 33%
Cash € 2,698 € 9,597 € 9,475 € 16,899 ▲ 78%
Retained profit € -14,765 € 10,236 € 28,085 € 45,909 ▲ 63%
Dividend € 0 € 0 € 0 € 5,000
Balance sheet total € 18,614 € 37,924 € 57,750 € 83,828 ▲ 45%

Key figures of PAND 23, 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 PAND 23?

What happened at PAND 23 in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:

  • New annual accounts for financial year 2025: profit of € 22,824 (▲ 28% vs 2024). Source: NBB ↗
  • New establishment in Brugge. KBO
  • Start of the company according to the CBE. KBO

In short

From € 14,765 loss in 2022 to € 22,824 profit in 2025.

Paid € 12,021 in corporate taxes since 2022.

Best year ever: 2023, with € 25,001 profit.

Paid out € 5,000 in dividends to the owners in total.

Management

Heidi Lecomte
PAND 23

Behind PAND 23 is Heidi Lecomte.

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Directors

According to the 2025 annual accounts

Heidi Lecomte

bestuurder

Establishments

Establishment units

Physical locations of this company

Registered office

Gaston Roelandtsplein 23

8310 Brugge

What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.

Website

Technologies

ApacheGoogle AnalyticsGoogle Fonts

Hosting & Email

Email provider

Self-hosted

Hosting

AMAZON-02 - Amazon.com, Inc., US

Website info

HTTPS Ja
Indexable pages 1
Languages NL

Features

Security

✓ HTTPS
✓ SPF
✗ DMARC

Details

Company number
0778.936.625
VAT number
BE 0778.936.625
Registered office
Gaston Roelandtsplein 23, 8310 Brugge
Names & denominations
PAND 23
Enterprise type
Rechtspersoon
Legal form
Private limited company
Legal situation
Normale toestand
Start date
21 December 2021
Peppol
Active · Active since 12 Nov 2025
Contact
pand23.be
Activities · NACE

Activiteiten van eetgelegenheden met volledige bediening

Eetgelegenheden met volledige bediening

Andere drinkgelegenheden

Activiteiten van eetgelegenheden met beperkte bediening, muv mobiele eetgelegenheden

Eetgelegenheden met beperkte bediening

Frequently asked questions

What does PAND 23 do?
PAND 23 is a hospitality business in Brugge. Private Limited, started on 21 December 2021, 1 establishment.
What is the address of PAND 23?
The registered office of PAND 23 is located at Gaston Roelandtsplein 23, 8310 Brugge.
Is PAND 23 still active?
Yes. According to the CBE (3 October 2026) PAND 23 is active, legal situation “Normale toestand”, started on 21 December 2021.
Is PAND 23 registered on Peppol?
Yes, PAND 23 is registered on the Peppol network with ID 0208:0778936625.
What is the enterprise number of PAND 23?
The enterprise number of PAND 23 is BE0778936625.
When was PAND 23 founded?
PAND 23 was founded on 21 December 2021.