Covenant types in Belgian SME financing

The 36 covenant types you'll encounter in a Belgian bank loan — what each one means, why the bank includes it, and what to check when you see it in your term sheet.

36 covenant types

Financial testH

Leverage ratio

A leverage ratio limits your total debt to a multiple of EBITDA.

Financial testH

Debt-to-equity ratio

A debt-to-equity covenant limits total debt to a multiple of shareholder equity.

Financial testH

Interest coverage ratio

An interest coverage ratio (ICR) requires your EBIT to exceed interest expenses by a minimum multiple.

Financial testH

Debt service coverage ratio

A DSCR measures operating cash flow relative to total debt service (principal repayments + interest).

Financial testH

Fixed charge coverage ratio

An FCCR measures cash flow available to cover all fixed obligations: debt service, rent/lease payments, and sometimes CapEx.

Financial testH

Minimum EBITDA

A minimum EBITDA covenant sets a floor on earnings (EBITDA) that must be maintained, typically tested quarterly on a trailing twelve-month basis.

Financial testH

Solvency ratio

A solvency ratio covenant requires the borrower to maintain minimum equity as a percentage of total assets (Equity ÷ Total Assets).

RestrictionH

Dividend restriction

A dividend restriction limits or prohibits distributing profits to shareholders during the loan term.

RestrictionH

Additional debt restriction

A restriction on additional indebtedness requires lender consent before taking on new debt.

RestrictionH

CapEx limitation

A CapEx limitation sets a maximum annual capital expenditure budget.

Event triggerH

Change of control

A change of control clause triggers loan acceleration or mandatory repayment if ownership or management control of the borrower changes beyond a specified threshold.

Event triggerH

Cross-default

A cross-default clause triggers a default under this loan if the borrower defaults on any other debt obligation — even with a different lender.

Ongoing obligationH

Reporting requirement

Reporting requirements specify the financial statements and certificates the borrower must deliver to the lender, including format, content, and deadlines.

RestrictionH

Negative pledge

A negative pledge prohibits the borrower from granting security interests (mortgages, liens, pledges) over its assets to other creditors.

Event triggerH

MAC clause

A Material Adverse Change (MAC) or Material Adverse Effect (MAE) clause allows the lender to call a default if a significant negative change occurs in the borrower’s financial condition, business, or prospects.

Financial testM

Senior leverage ratio

A senior leverage ratio limits senior secured debt (not subordinated or mezzanine) to a multiple of EBITDA.

Coming soon
Financial testM

Net debt cap

A net debt covenant measures total debt minus cash and cash equivalents.

Coming soon
Financial testM

Minimum working capital

A working capital covenant requires current assets minus current liabilities to remain above a specified threshold at all times.

Coming soon
Financial testM

Current ratio

A current ratio covenant requires current assets to exceed current liabilities by a specified multiple (e.g., 1.25:1).

Coming soon
Financial testM

Asset coverage ratio

An asset coverage ratio requires tangible assets to exceed debt by a specified multiple.

Coming soon
Financial testM

Cash flow covenant

A cash flow covenant requires minimum operating or free cash flow over a measurement period.

Coming soon
RestrictionM

Acquisition restriction

An acquisition/merger restriction prohibits or requires lender consent for acquiring other businesses or merging with third parties.

Coming soon
RestrictionM

Asset disposal restriction

An asset disposal restriction prohibits selling, transferring, or encumbering material assets without lender consent.

Coming soon
Ongoing obligationM

Tax compliance covenant

A tax compliance covenant requires the borrower to pay all taxes on time and provide proof of payment to the lender.

Coming soon
Ongoing obligationM

Collateral maintenance

A collateral maintenance covenant requires the borrower to maintain, insure, and preserve the value of pledged assets.

Coming soon
Ongoing obligationM

Pari passu

A pari passu clause requires the borrower’s obligations under the facility to rank at least equally with all other unsecured obligations.

Coming soon
Event triggerM

Key person clause

A key person clause requires specific individuals (typically the founder, CEO, or key technical person) to remain actively involved in the business.

Coming soon
Event triggerM

Mandatory prepayment

A mandatory prepayment clause requires the borrower to prepay part or all of the loan upon certain trigger events: excess cash flow above a threshold, asset sale proceeds, insurance proceeds, IPO or capital raise, or change of control.

Coming soon
Financial testL

Accounts receivable aging

An AR aging covenant limits the percentage of receivables outstanding beyond a threshold (e.g., no more than 15% of receivables > 90 days overdue).

Coming soon
Financial testL

Tangible net worth

A tangible net worth covenant requires the borrower to maintain a minimum level of equity after excluding intangible assets (goodwill, patents, capitalised development costs).

Coming soon
Ongoing obligationL

Insurance maintenance

An insurance maintenance covenant requires the borrower to maintain specified insurance coverage (property, liability, business interruption, key person) with the lender named as additional insured.

Coming soon
RestrictionL

Affiliate transaction restriction

An affiliate/related-party transaction restriction requires all transactions with related parties (owners, family members, affiliated companies) to be at arm’s length terms.

Coming soon
RestrictionL

Business scope restriction

A business scope or line-of-business restriction prohibits materially changing the company’s business model, entering new industries, or discontinuing core operations.

Coming soon
RestrictionL

Payment routing

A payment routing or banking relationship covenant requires the borrower to maintain a minimum level of transaction banking (payments, receivables, salary payments) with the lending bank.

Coming soon
Ongoing obligationL

Hedging requirement

A mandatory hedging covenant requires the borrower to hedge a specified portion of interest rate or foreign currency exposure using derivatives (swaps, caps, collars) arranged through the lending bank or an approved counterparty.

Coming soon
RestrictionL

Subordination requirement

A subordination covenant requires existing or future shareholder loans, vendor notes, or intercompany debt to be contractually subordinated to the bank facility.

Coming soon
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