P&A HORESCA
0452.217.760 · rovalta.com · 23/09/2026
ACTIVE
P&A HORESCA
Financial year 2025 · closed on 31/12/2025
Net result
-18,5 k €
-677.2% YoY
Gross margin
6,3 k €
-61.9% YoY
Equity
163,8 k €
-10.1% YoY
Workforce
0,0 ETP
Overview
What does P&A HORESCA do?
P&A HORESCA is a Public limited company incorporated in 1994. Its main activity is: Restaurants and mobile food service activities. Its registered office is in As.
Legal situation
● Normal situation
BCE/KBO no. / VAT
BE 0452.217.760
Incorporation
21/02/1994
Legal form
Public limited company
Registered office
André Dumontlaan 5
3665 As · FlandreSee on map
3665 As · FlandreSee on map
Contributed capital
185 605,32 €
Latest accounts
31/12/2025
Average workforce
0,0 ETP
Activities (NACE)
Signals
Solid equityLow riskGood liquidityPositive EBITDA
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Financials
Trend over 19 financial years
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | |||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Income statement | |||||||||||||||||||||||||||||||||||||
| Gross margin | 6,3 k € | -61.9% | 16,6 k € | -21.1% | 21 k € | -47.9% | 40,3 k € | +24.4% | 32,4 k € | -63.9% | 89,7 k € | +83.9% | 48,8 k € | +2303% | -2,2 k € | -97.7% | -1,1 k € | +79.9% | -5,6 k € | +58.3% | -13,3 k € | +67.4% | -40,9 k € | -11119% | -364,7 € | +50.7% | -739,5 € | +41.9% | -1,3 k € | -113% | 9,5 k € | +817% | 1 k € | +421% | -324,2 € | -92.8% | -168,1 € |
| EBITDA | 3,5 k € | -78.0% | 16,1 k € | -21.6% | 20,5 k € | -48.4% | 39,8 k € | +24.5% | 32 k € | -64.3% | 89,6 k € | +85.6% | 48,3 k € | +1941% | -2,6 k € | -64.8% | -1,6 k € | +73.4% | -6 k € | +58.9% | -14,5 k € | +66.2% | -43 k € | -3248% | -1,3 k € | -73.7% | -739,5 € | +87.0% | -5,7 k € | +72.4% | -20,7 k € | +56.7% | -47,7 k € | -6998% | -671,7 € | -30.3% | -515,6 € |
| Operating result | -13,6 k € | -443% | 4 k € | -37.1% | 6,3 k € | -75.9% | 26,1 k € | +41.8% | 18,4 k € | -77.0% | 80 k € | +90.3% | 42 k € | +775% | -6,2 k € | -145% | -2,5 k € | +63.3% | -6,9 k € | +55.3% | -15,5 k € | +65.1% | -44,3 k € | -3350% | -1,3 k € | -73.7% | -739,5 € | +87.0% | -5,7 k € | +72.4% | -20,7 k € | +59.2% | -50,6 k € | -7432% | -671,7 € | -30.3% | -515,6 € |
| Net result | -18,5 k € | -677% | 3,2 k € | -52.8% | 6,8 k € | -74.3% | 26,4 k € | +45.1% | 18,2 k € | -77.2% | 79,8 k € | +90.3% | 41,9 k € | +761% | -6,3 k € | -141% | -2,6 k € | +62.2% | -6,9 k € | -906% | 861,4 € | +102% | -43,9 k € | -3240% | -1,3 k € | -74.3% | -754,6 € | +86.8% | -5,7 k € | +73.1% | -21,3 k € | +58.6% | -51,4 k € | -7278% | -696,7 € | -29.5% | -538,1 € |
| Balance sheet | |||||||||||||||||||||||||||||||||||||
| Equity | 163,8 k € | -10.1% | 182,2 k € | +1.8% | 179 k € | +3.9% | 172,2 k € | +18.1% | 145,9 k € | +14.2% | 127,7 k € | +167% | 47,9 k € | +705% | 5,9 k € | -66.3% | 17,6 k € | -13.0% | 20,3 k € | -25.5% | 27,2 k € | +3.3% | 26,3 k € | -62.5% | 70,3 k € | -1.8% | 71,6 k € | -1.0% | 72,4 k € | -7.3% | 78,1 k € | -21.4% | 99,4 k € | -34.1% | 150,8 k € | -0.5% | 151,5 k € |
| Total assets | 460,6 k € | +65.4% | 278,5 k € | +45.5% | 191,3 k € | -0.3% | 191,9 k € | +12.7% | 170,2 k € | +9.0% | 156,2 k € | +129% | 68,2 k € | +116% | 31,6 k € | -11.6% | 35,8 k € | -6.6% | 38,3 k € | -15.3% | 45,3 k € | -66.0% | 133 k € | +85.9% | 71,6 k € | -1.7% | 72,8 k € | -5.4% | 77 k € | -1.3% | 78,1 k € | -33.4% | 117,2 k € | -22.3% | 150,8 k € | -0.5% | 151,5 k € |
| Cash | 9,2 k € | -89.7% | 89,2 k € | +978% | 8,3 k € | -40.4% | 13,9 k € | +55.6% | 8,9 k € | -16.9% | 10,7 k € | +17.2% | 9,2 k € | +12.5% | 8,1 k € | +2.6% | 7,9 k € | +0.3% | 7,9 k € | -0.9% | 8 k € | -64.2% | 22,3 k € | +9889% | 223,2 € | +194% | 75,8 € | -91.0% | 839,9 € | +366% | 180,1 € | +4.5% | 172,3 € | -95.7% | 4 k € | +31775% | 12,5 € |
| Debts | 296,8 k € | +208% | 96,3 k € | +682% | 12,3 k € | -32.2% | 18,2 k € | -25.6% | 24,4 k € | -14.4% | 28,5 k € | +39.8% | 20,4 k € | -20.7% | 25,7 k € | +41.4% | 18,2 k € | +0.5% | 18,1 k € | 0.0% | 18,1 k € | -82.2% | 101,3 k € | +7659% | 1,3 k € | +5.1% | 1,2 k € | -73.4% | 4,7 k € | – | 17,8 k € | – | – | ||||
| Other | |||||||||||||||||||||||||||||||||||||
| Workforce | 0,0 ETP | 0,0 ETP | 0,0 ETP | – | – | – | – | – | – | – | – | – | – | – | – | 0,4 ETP | -55.6% | 0,9 ETP | – | – | |||||||||||||||||
Estimate
Indicative valuation
As an indication, this company is worth
between 0 € and 100 k€
See the valuationGovernance
Board of directors
Seen on filing of 31/12/2025 · 2 active · 26 ended
At this address
Other companies at this address
| Company | CBE no. |
|---|---|
A&P DECO● Active | 0423.768.452 |
Gercy-Beheer● Active | 0427.869.869 |
JALA● Active | 0701.714.034 |
Financials
Annual accounts
Full financial information
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | |
|---|---|---|---|---|---|---|
| Type of account | Abridged model | Abridged model | Abridged model | Abridged model | Micro model | Micro model |
| Start of the financial year | 01/01/2025 | 01/01/2024 | 01/01/2023 | 01/01/2022 | 01/01/2021 | 01/01/2020 |
| Closing of the financial year | 31/12/2025 | 31/12/2024 | 31/12/2023 | 31/12/2022 | 31/12/2021 | 31/12/2020 |
| Length of the financial year | 12 months | 12 months | 12 months | 12 months | 12 months | 12 months |
| Filing date | 04/07/2026 | 19/06/2025 | 18/06/2024 | 01/06/2023 | 08/06/2022 | 06/07/2021 |
| General meeting | 26/05/2026 | 27/05/2025 | 28/05/2024 | 02/05/2023 | 31/05/2022 | 25/05/2021 |
| Currency of the financial year | EUR | EUR | EUR | EUR | EUR | EUR |
| NBB quality label | Satisfying controls | Satisfying controls | Satisfying controls | Satisfying controls | Satisfying controls | Satisfying controls |
Ratios
Financial ratios
Looking for more information about this company?
Try for 7 daysFilings
Annual accounts filings
20 filings with the NBB
| Model | Closing | General meeting | Filed | Language | Document |
|---|---|---|---|---|---|
| Abridged model | 31/12/2025 | 26/05/2026 | 04/07/2026 | Dutch | |
| Abridged model | 31/12/2024 | 27/05/2025 | 19/06/2025 | Dutch | |
| Abridged model | 31/12/2023 | 28/05/2024 | 18/06/2024 | Dutch | |
| Abridged model | 31/12/2022 | 02/05/2023 | 01/06/2023 | Dutch | |
| Micro model | 31/12/2021 | 31/05/2022 | 08/06/2022 | Dutch | |
| Micro model | 31/12/2020 | 25/05/2021 | 06/07/2021 | Dutch | |
| Micro model | 31/12/2019 | 26/05/2020 | 15/07/2020 | Dutch | |
| Abridged model | 31/12/2018 | 28/05/2019 | 27/06/2019 | Dutch | |
| Abridged model | 31/12/2017 | 30/06/2018 | 27/07/2018 | Dutch | |
| Abridged model | 31/12/2016 | 16/08/2017 | 29/08/2017 | Dutch | |
| Abridged model | 31/12/2015 | 06/07/2016 | 25/08/2016 | Dutch | |
| Abridged model | 31/12/2014 | 26/05/2015 | 27/08/2015 | Dutch | |
| Abridged model | 31/12/2013 | 27/05/2014 | 30/08/2014 | Dutch | |
| Abridged model | 31/12/2012 | 29/03/2013 | 30/08/2013 | Dutch | |
| Abridged model | 31/12/2011 | 30/03/2012 | 04/07/2012 | Dutch | |
| Abridged model | 31/12/2010 | 25/03/2011 | 30/08/2011 | Dutch | |
| Abridged model | 31/12/2009 | 26/03/2010 | 14/06/2010 | Dutch | |
| Abridged model | 31/12/2008 | 27/03/2009 | 30/07/2009 | Dutch | |
| Abridged model | 31/12/2007 | 28/03/2008 | 24/06/2008 | Dutch | |
| Abridged model | 31/12/2006 | 30/03/2007 | 18/07/2007 | Dutch |
Valuation
Estimate
Indicative valuation
Order of magnitude
As an indication, this company is worth
between 0 € and 100 k€
The detail comes with the Business plan: low and high bounds, the valuation bridge for each financial year, transaction multiples by sector and size, group valuation and exports.
Disclaimer
Indicative estimate based on public sector multiples and the filed annual accounts. It is neither a certified valuation nor financial or investment advice.
Directors & structure
Governance
Board of directors
Seen on filing of 31/12/2025 · 2 active · 26 ended
Shareholders
Ownership and network
Looking for more information about this company?
Try for 7 daysPublications
Belgian Official Gazette
Belgian Official Gazette publications
- Mandates11/12/2023ONTSLAGEN - BENOEMINGEN
- Mandates04/07/2019ONTSLAGEN - BENOEMINGEN
- Other20/06/2014BENAMING
- Capital / shares21/10/2013BENAMING - DOEL - KAPITAAL - AANDELEN - ALGEMENE VERGADERING
- Mandates26/09/2013MAATSCHAPPELIJKE ZETEL - ONTSLAGEN - BENOEMINGEN
- Mandates09/08/2007ONTSLAGEN - BENOEMINGEN
Source: Belgian Official Gazette
Similar companies
Competition
Similar companies
A company's peers, by sector and size, are included in the Business plan.
See the Business planTimeline
Timeline
- 2025Annual accounts 2025-18,5 k €↓
- 2024Annual accounts 20243,2 k €↓
- 2023Annual accounts 20236,8 k €↓
- 2022Annual accounts 202226,4 k €↑
- 2021Annual accounts 202118,2 k €↓
- 2020Annual accounts 202079,8 k €↑
- 2019Annual accounts 201941,9 k €↑
- 2018Annual accounts 2018-6,3 k €↓
- 2016Annual accounts 2016-2,6 k €↑
- 2015Annual accounts 2015-6,9 k €↓
- 2014Annual accounts 2014861,4 €↑
- 2013Annual accounts 2013-43,9 k €↓
- 2013Name changeP&A HORESCA
- 2012Annual accounts 2012-1,3 k €↓
- 2011Annual accounts 2011-754,6 €↑
- 2010Annual accounts 2010-5,7 k €↑
- 2009Annual accounts 2009-21,3 k €↑
- 2008Annual accounts 2008-51,4 k €↓
- 2007Annual accounts 2007-696,7 €↓
- 2006Annual accounts 2006-538,1 €
- 2006Name changeFLORINA II
- 21/02/1994IncorporationPublic limited company