A.P.S.
Open bankruptcySummary
A bankruptcy procedure is open for A.P.S. according to publications in the Belgian State Gazette. The 2023 annual accounts show equity of €524,586 and a net result of €35,542.
Are you a creditor?
Open bankruptcy
Source: Belgian Official Gazette
If this company owes you money, you are not paid automatically: you file your claim yourself, within the deadline the judgment sets.
The procedure
- Court
- Enterprise Court of Leuven
- Declared bankrupt
- 5 June 2025
- Supervising judge
- Erwin De Koninck
- Official Gazette
- 13-06-2025 (pdf) ↗search the document for 2025/125423
Deadlines
- Provisional date payments stopped
- 5 June 2025A later judgment can change the date.art. XX.105 CEL
- Appeal or third-party opposition until
- passed on 28 June 2025Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 5 July 2025art. XX.104 and XX.155 CEL
- First verification report
- passed on 15 July 2025Goods that belong to you, such as those delivered under retention of title, are reclaimed before this day.art. XX.104 and XX.194 CEL
- Late claim until
- passed on 5 June 2026Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curators
- Dirk De MaeseneerEngels Plein 35, 3000 Leuvendirk.de.maeseneer@lovanius.be
- Sven De Maese- NeerEngels Plein 35, 3000 Leuvensven.de.maeseneer@lovanius.be
- Steven NystenEngels Plein 35, 3000 Leuvensteven.nysten@lovanius.be
What to do now
- Do not deliver on credit any more without an agreement with the curator.
- Gather your documents: invoices, purchase orders, contract, delivery notes and reminders.
- File your proof of claim in RegSol (regsol.be), yourself with eID or itsme, or through your lawyer. State principal, interest and costs separately, and any preferential right you hold.
- Delivered under retention of title? Reclaim your goods before the first report on the verification of claims.
- Ask your accountant about the VAT on the unpaid invoices: in a bankruptcy it can be recovered under conditions.
- Follow the file in RegSol: the verification report (admitted or disputed) and the curator's reports appear there.
The deadlines above come from the publication of the judgment. Check them in RegSol before you file anything; a passed deadline no longer applies.
File a claim in RegSol ↗
Watch
Follow this bankruptcy: you are alerted when it is closed or reversed.
General information, not legal advice. If in doubt, the curator, your lawyer or your accountant can help.Creditor guide for this company
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Signals
Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2023 was due by 31-07-2024 and was filed on 12-06-2024, 49 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
49 d early
2022
2 d late
2021
10 d early
2020
61 d late
2019
55 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 5 accounts on average 12 days after the deadline; the sector median for financial year 2024 is 3 days before the deadline, and 39% of the sector filed late.
Checked, nothing found (1)
History
Go further with this company
Who ran this company, and where was it based, on a date before the end?Company as of a date Are there other customers at risk in your own list?List enrichment How is the Agents in the wholesale of furniture, household goods and hardware sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2023, micro schema
Equity
€524,586▲ 7.3%
2022 · €489,043
Total assets
€534,570▲ 3.7%
2022 · €515,634
Net result
€35,542▲ 24.3%
2022 · €28,590
Working capital
€522,386▲ 7.3%
2022 · €486,843
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 46, Wholesale trade, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20192020202120222023
Operating result€60,275▲ 7.5%€44,598▼ 26.0%€53,596▲ 20.2%€32,070▼ 40.2%€36,188▲ 12.8%
Net result€35,693▼ 30.3%€30,810above the sector's middle half▼ 13.7%€41,360above the sector's middle half▲ 34.2%€28,590above the sector's middle half▼ 30.9%€35,542above the sector's middle half▲ 24.3%
Equity€388,283▲ 10.1%€419,093above the sector's middle half▲ 7.9%€460,453above the sector's middle half▲ 9.9%€489,043above the sector's middle half▲ 6.2%€524,586above the sector's middle half▲ 7.3%
Total assets€495,372▲ 6.0%€457,111above the sector's middle half▼ 7.7%€497,719above the sector's middle half▲ 8.9%€515,634above the sector's middle half▲ 3.6%€534,570above the sector's middle half▲ 3.7%
Debt€107,089▼ 6.8%€38,017▼ 64.5%€37,266▼ 2.0%€26,590▼ 28.6%€9,985▼ 62.4%
Working capital-€17,688€416,893€458,253▲ 9.9%€486,843▲ 6.2%€522,386▲ 7.3%
Solvency78.4%▲ 3.0pp91.7%above the sector's middle half▲ 13.3pp92.5%above the sector's middle half▲ 0.8pp94.8%above the sector's middle half▲ 2.3pp98.1%above the sector's middle half▲ 3.3pp
above
within
below
the middle half (P25 to P75) of NACE 46, Wholesale trade, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result recovers in 2023; 2023 is 13% above 2022.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Assets €534,570
Fixed assets
€2,200 =
Current assets
€532,370 ▲ 3.7%
Equity and liabilities €534,570
Equity
€524,586 ▲ 7.3%
Debt
€9,985 ▼ 62.4%
Debt's share of the balance-sheet total falls from 5.2% to 1.9%. Equity is higher and debt is lower.
Key figures and ratios
Current ratio
53.32▲
2022 · 19.31
Debt to equity
0.02▼
2022 · 0.05
ROE
6.8%▲
2022 · 5.8%
ROA
6.6%▲
2022 · 5.5%
Debt ≤ 1 year
€9,985▼
2022 · €26,590
Income taxes
€13,867▼
2022 · €15,780
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Other operating charges640/8 | - | - | €1,630 | €1,112 | €1,358 | ▲ 22.1% |
| Gross operating margin9900 | €61,436 | €45,557 | €55,227 | €33,182 | €37,546 | ▲ 13.2% |
| Operating profit (loss)9901 | €60,275 | €44,598 | €53,596 | €32,070 | €36,188 | ▲ 12.8% |
| Financial income75/76B | - | - | €11,532 | €12,984 | €13,876 | ▲ 6.9% |
| Recurring financial income75 | €0 | €11,532 | €11,532 | €12,984 | €13,876 | ▲ 6.9% |
| Financial charges65/66B | - | - | €2,300 | €683 | €656 | ▼ 4.0% |
| Recurring financial charges65 | €626 | €8,670 | €2,300 | €683 | €656 | ▼ 4.0% |
| Profit (loss) for the period before taxes9903 | €59,649 | €47,460 | €62,829 | €44,371 | €49,409 | ▲ 11.4% |
| Income taxes67/77 | €23,956 | €16,650 | €21,469 | €15,780 | €13,867 | ▼ 12.1% |
| Profit (loss) for the period9904 | €35,693 | €30,810 | €41,360 | €28,590 | €35,542 | ▲ 24.3% |
| Profit (loss) for the period to be appropriated9905 | €35,693 | €30,810 | €41,360 | €28,590 | €35,542 | ▲ 24.3% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €495,372 | €457,111 | €497,719 | €515,634 | €534,570 | ▲ 3.7% |
| Fixed assets21/28 | €405,971 | €2,200 | €2,200 | €2,200 | €2,200 | = |
| Financial fixed assets28 | €405,971 | €2,200 | €2,200 | €2,200 | €2,200 | = |
| Current assets29/58 | €89,401 | €454,911 | €495,519 | €513,434 | €532,370 | ▲ 3.7% |
| Amounts receivable after more than one year29 | - | - | €447,641 | €447,641 | €447,641 | = |
| Other amounts receivable291 | - | - | €447,641 | €447,641 | €447,641 | = |
| Amounts receivable within one year40/41 | €89,401 | €15,580 | €12,914 | €30,064 | €38,535 | ▲ 28.2% |
| Trade receivables40 | - | - | €12,343 | €17,751 | €533 | ▼ 97.0% |
| Other amounts receivable41 | - | - | €570 | €12,313 | €38,001 | ▲ 209% |
| Cash at bank and in hand54/58 | - | €7,917 | €34,964 | €35,729 | €46,195 | ▲ 29.3% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €495,372 | €457,111 | €497,719 | €515,634 | €534,570 | ▲ 3.7% |
| Equity10/15 | €388,283 | €419,093 | €460,453 | €489,043 | €524,586 | ▲ 7.3% |
| Contributions10/11 | €9,916 | - | €9,916 | €9,916 | €9,916 | = |
| Reserves13 | €378,367 | €409,178 | €450,537 | €479,128 | €479,128 | = |
| Non-distributable reserves130/1 | - | - | €1,859 | €1,859 | €1,859 | = |
| Reserves not available under the articles1311 | - | - | €1,859 | €1,859 | €1,859 | = |
| Distributable reserves133 | - | - | €448,678 | €477,269 | €477,269 | = |
| Profit (loss) carried forward14 | €51,045 | - | - | - | €35,542 | - |
| Amounts payable17/49 | €107,089 | €38,017 | €37,266 | €26,590 | €9,985 | ▼ 62.4% |
| Amounts payable within one year42/48 | €107,089 | €38,017 | €37,266 | €26,590 | €9,985 | ▼ 62.4% |
| Financial debts43 | - | - | - | €1,193 | €276 | ▼ 76.9% |
| Credit institutions430/8 | - | - | - | €1,193 | €276 | ▼ 76.9% |
| Trade debts44 | €58,858 | €2,266 | €1,105 | €653 | €567 | ▼ 13.2% |
| Suppliers440/4 | - | - | €1,105 | €653 | €567 | ▼ 13.2% |
| Taxes, remuneration and social security45 | - | - | €36,162 | €24,744 | €9,142 | ▼ 63.1% |
| Taxes450/3 | - | - | €36,162 | €24,744 | €9,142 | ▼ 63.1% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €35,693 | €30,810 | €41,360 | €28,590 | €35,542 | ▲ 24.3% |
| Operating cash flow (approximation) | €35,693 | €30,810 | €41,360 | €28,590 | €35,542 | ▲ 24.3% |
| Investment in fixed assets (approximation) | - | €403,771 | €0 | €0 | €0 | - |
| Change in cash | - | - | €27,047 | €764 | €10,466 | ▲ 1,269% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
2025
13-06
Bankruptcy
Opening
Ondernemingsrechtbank Leuven · event 05-06-2025
2024
12-06
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
31-12
Financial
Liquidity triplescurrent ratio 53.32
Current ratio from 19.31 to 53.32; short-term debt falls from €26,590 to €9,985.
31-12
Financial
Equity above €500,000Eq €524,586 ▲7.3%
6 profitable years in a row build equity to €524,586.
02-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 2 days late
2022
31-12
Financial
Weakest financial yearnet €28,590 ▼30.9%
Net result drops to €28,590, the lowest in the series.
21-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
30-09
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 61 days late
2020
31-12
Financial
Liquidity times 14current ratio 11.97
Current ratio from 0.83 to 11.97; short-term debt falls from €107,089 to €38,017.
24-09
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 55 days late
2019
05-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 5 days late
2018
30-10
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 91 days late
Show earlier events
2017
27-09
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 58 days late
29-03
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema · 241 days late
2015
21-12
NBB filing
Annual accounts filed
fiscal year 2014 · abbreviated schema · 143 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 3 acts read
About the unread acts
We know of 3 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
3 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Huldenberg · 1 establishment unit since 1992
Ground area
2,081 m²
Building footprint
113 m²
Volume, LiDAR
53 m³
Parcel 24085B0068/02T000, Flanders · tallest building 8.5 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
A.P.S.
since 19922.058.330.991
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 24085B0068/02T000 | Flanders | 2,081 m² | 1 · 113 m² | 8.4 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Insolvency mandates
3 mandates| Role | Name | Tenure |
|---|---|---|
| Curator | DIRK DE MAESENEER ENGELS PLEIN 35,
3000 LEUVEN |
05-06-2025 → present |
| Curator | SVEN DE MAESE-
NEER ENGELS PLEIN 35, 3000 LEUVEN- |
05-06-2025 → present |
| Curator | STEVEN NYSTEN ENGELS
PLEIN 35, 3000 LEUVEN |
05-06-2025 → present |
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Of 1,743 companies in sector 46150 we hold annual accounts for 758. 449 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company (pre-2019)
Founded24-01-1991
Fiscal year end31-12
Activities, NACEBEL 2025
46150Agents in the wholesale of furniture, household goods and hardware
E-invoicing
Not found in the Peppol register
No Peppol card under this enterprise or VAT number. That proves nothing: publishing a card is voluntary.
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.