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 10 % of short-term debt in 2025; threshold 65 %.
Financials
Financial year 2025
J & C from Aalst, company number BE0877119332, closed financial year 2025 with a result of € 36,188 after tax. For that financial year J & C recorded a gross margin of € 83,002 and equity of € 650,566. Compared with financial year 2024, the result moved from € 417,745 to € 36,188. The company is profitable. 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 29, 2026.
€ 650,566
▲ 6% vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 36,188
▼ 91% vs 2024
Profit after tax over the fiscal year.
€ 8,538
▲ € 8,385 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 € 644,366.
Debts at end 2025
€ 277,243
▼ 15% vs 2024
€ 34,031 is repaid this year. At this pace the long-term loan is gone in ≈ 8 years.
€ 716
▲ € 704 vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 7,566
▼ 83% vs 2024
Corporate tax and VAT still to pay. No wage debt: nothing outstanding to staff or social security.
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| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € 131,402 | € 80,249 | € 79,520 | € 83,002 | ▲ 4% |
| Profit after taxes | € 59,620 | € 37,407 | € 417,745 | € 36,188 | ▼ 91% |
| Equity | € 159,226 | € 196,633 | € 614,378 | € 650,566 | ▲ 6% |
| Total debts | € 884,376 | € 844,872 | € 399,269 | € 334,335 | ▼ 16% |
| Cash | € 0 | € 6,345 | € 153 | € 8,538 | ▲ € 8,385 |
| Land & buildings | € 573,243 | € 552,918 | € 527,567 | € 502,216 | ▼ 5% |
| Retained profit | € 153,026 | € 190,433 | € 608,178 | € 644,366 | ▲ 6% |
| Dividend | € 51,054 | € 0 | € 0 | € 0 | |
| Bank debt | € 420,635 | € 373,622 | € 325,829 | € 277,243 | ▼ 15% |
| Balance sheet total | € 1,043,602 | € 1,041,504 | € 1,013,647 | € 984,901 | ▼ 3% |
Key figures of J & C, 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 J & C?
What happened at J & C in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: profit of € 36,188 (▼ 91% vs 2024). Source: NBB ↗
- Jurgen De Smet became a director. NBB
- Christiaan De Smet became a director. NBB
- New establishment in Aalst. KBO
- Start of the company according to the CBE. KBO
In short
From € 59,620 profit in 2022 to € 36,188 profit in 2025.
Paid € 61,728 in corporate taxes since 2022.
Best year ever: 2024, with € 417,745 profit.
Paid out € 51,054 in dividends to the owners in total.
A new publication or filing at J & C? We notify you, reason included.
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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 & C are Jurgen De Smet and Christiaan De Smet. It owns 100% of Zakenkantoor De Smet itself.
Directors
According to the 2025 annual accounts
since 2008
since 2008
Establishments
Establishment units
Physical locations of this company
Priester Daensplein 2
9300 Aalst
Who else lives here?
A building full of entrepreneurs or one very busy letterbox? Another 3 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
- 0877.119.332
- VAT number
- BE 0877.119.332
- Registered office
- Priester Daensplein 2, 9300 Aalst
- Names & denominations
- J & C
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 7 November 2005
- Peppol
- Active · Active since 23 Dec 2025
- Activities · NACE
Verhuur en exploitatie van eigen of geleased residentieel onroerend goed, exclusief sociale woningen
Verhuur en exploitatie van eigen of geleased niet-residentieel onroerend goed, exclusief terreinen
Activiteiten van verzekeringsagenten en -makelaars