From consulting and strategy development to implementation and support, with practical information, let us overcome difficulties, and thrive in business. Featuring a professional advises.

Tax Application Services

An experienced book keeper provides personalized advices and solutions for quarterly VAT application and yearly income tax application.

Horeca Solutions

To optimize the cost ratio, there are several points to consider for lunchroom and parfait salon businesses. Below, I’ll share specific advice:

  1. FL Ratio and FL Costs:

    • The FL ratio represents the proportion of food costs and labor costs to total revenue. F stands for Food (ingredients) and L stands for Labor.

    • For restaurant profitability, controlling this FL ratio is crucial.

    • The target FL ratio is generally around 55%, and some top-performing establishments achieve below 50%.

  2. Guidelines for FL Ratio:

    • Aim for ingredients costs (food costs) to be around 25% to 28% of total revenue.

    • Keep labor costs within 30% of total revenue.

  3. Specific Breakdown of FL Costs:

    • Ingredients costs: Within 30% of total revenue.

    • Labor costs: Within 30% of total revenue.

  4. Improvement Strategies for FL Ratio:

    • Minimize ingredient waste.

    • Optimize shift management for efficient labor costs.

    • Strategically design menu combinations to reduce the FL ratio.

gray concrete wall inside building
gray concrete wall inside building
white and black abstract painting
white and black abstract painting
To Thrive In Business
  1. Customer-Centric Approach:

    • Understand your customers’ needs and preferences.

    • Deliver exceptional value and personalized experiences.

    • Build long-lasting relationships.

  2. Innovate and Adapt:

    • Stay ahead by embracing new technologies and trends.

    • Be agile and adapt to changing market dynamics.

  3. Effective Marketing:

    • Create a strong brand identity.

    • Use digital marketing channels effectively.

    • Leverage social media and content marketing.

  4. Financial Management:

    • Monitor cash flow and expenses.

    • Invest wisely for growth.

  5. Talent Development:

    • Hire and retain skilled employees.

    • Foster a positive work culture.

Remember, consistency, resilience, and passion are essential for business success.

Legal Structure Advices

Het omslagpunt om over te schakelen van een eenmanszaak naar een BV kan variëren, afhankelijk van je totale financiële situatie. Momenteel (in 2023) ligt het omslagpunt grofweg bij een jaarlijkse winst van €120.000. Als je meer winst maakt, kan een BV fiscaal voordeliger zijn123.

Naast het omslagpunt kunnen andere factoren ook een rol spelen bij de keuze voor een BV:

  • Aansprakelijkheid: Bij een eenmanszaak is de eigenaar volledig aansprakelijk, zelfs met zijn privévermogen. Een BV is een rechtspersoon en de eigenaren zijn niet persoonlijk aansprakelijk, behalve bij onbehoorlijk bestuur.

  • Belastingvoordeel bij hoog inkomen: Een eenmanszaak betaalt inkomstenbelasting over de winst, terwijl een BV vennootschapsbelasting betaalt. Het omslagpunt waarbij een BV fiscaal voordeliger wordt, ligt momenteel rond €120.000 winst per jaar.

Als je overweegt om over te stappen, zijn er verschillende manieren om een eenmanszaak om te zetten in een BV, zoals activa-passiva transacties, ruisende inbreng of geruisloze inbreng14. Elke situatie is uniek, dus het is raadzaam om persoonlijk advies in te winnen.

The tipping point for switching from a one-man business to a BV can vary, depending on your overall financial situation. Currently (in 2023), the tipping point is roughly at annual profit of €120,000. If you make more profit, a private limited company may be more fiscally advantageous¹²³.

In addition to the tipping point, other factors can also play a role in choosing a BV:

- Liability: In a sole proprietorship, the owner is fully liable even with his private assets. A BV is a legal entity and the owners are not personally liable, except in cases of improper management.

- Tax benefit on high income: A sole trader pays income tax on profits, while a limited company pays corporate tax. The tipping point at which a BV becomes more tax advantageous is currently around €120,000 profit per year.

If you are considering switching, there are several ways to convert a sole proprietorship into a BV, such as asset-liability transactions, noiseless contribution or silent contribution¹⁴. Each situation is unique, so it is advisable to seek personal advice.


(1) When do you switch from sole trader to limited company? - Firm24.

(2) Converting sole proprietorship to BV? Keep this in mind -

(3) When to transfer to BV | Notary BAS.

worm's-eye view photography of concrete building
worm's-eye view photography of concrete building
white concrete building during daytime
white concrete building during daytime