A PHARMA
Open bankruptcyA bankruptcy procedure is open for A PHARMA according to publications in the Belgian State Gazette; curator: GRAZIELLA MARTINI.
Summary
The 2022 annual accounts show negative equity (-€10,381) and a net result of -€8,387.
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 Liège, Namur division
- Declared bankrupt
- 22 February 2024
- Supervising judge
- Michel Antoine
- Official Gazette
- 28-02-2024 (pdf) ↗search the document for 2024/108069
Deadlines
- Appeal or third-party opposition until
- passed on 14 March 2024Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 23 March 2024art. XX.104 and XX.155 CEL
- First verification report
- passed on 2 April 2024Goods 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 22 February 2025Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Graziella MartiniRue Des Tilleuls 25, 5537 Anheegraziella.martini@skynet.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 · Filed after the deadline
The financial year that closed on 31-12-2022 was due by 31-07-2023 and was filed on 24-08-2023, 24 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 3 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
not filed
2022
24 d late
2021
55 d early
2020
12 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 3 accounts on average 6 days before 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 Wholesale of perfume and cosmetics sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2022, micro schema
Equity
-€10,381▼ 421%
2021 · -€1,994
Total assets
€17,163▼ 10.4%
2021 · €19,162
Net result
-€8,387
2021 · €4,780
Working capital
-€10,825▼ 300%
2021 · -€2,703
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
Line202020212022
Operating result-€7,486-€7,826-€7,817
Net result-€8,974below the sector's middle half-€4,780within the sector's middle half-€8,387below the sector's middle half
Equity-€6,774below the sector's middle half--€1,994below the sector's middle half▲ 70.6%-€10,381below the sector's middle half▼ 421%
Total assets€20,147below the sector's middle half-€19,162below the sector's middle half▼ 4.9%€17,163below the sector's middle half▼ 10.4%
Debt€26,921-€21,157▼ 21.4%€27,544▲ 30.2%
Working capital-€7,749--€2,703▲ 65.1%-€10,825▼ 300%
Solvency-33.6%below the sector's middle half--10.4%below the sector's middle half▲ 23.2pp-60.5%below the sector's middle half▼ 50.1pp
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 turns negative in 2022: a loss of €7,817 after €7,826 in 2021, the lowest result in the available series.
Key figures and ratios
EBITDA
-€7,552▼
2021 · €8,091
Cash flow
-€8,121▼
2021 · €5,046
Current ratio
0.61▼
2021 · 0.87
Quick ratio
0.11▼
2021 · 0.17
Debt to equity
-2.65▲
2021 · -10.61
ROA
-48.9%▼
2021 · 24.9%
Interest coverage
-12.84▼
2021 · 3.40
Debt ≤ 1 year
€27,544▲
2021 · €21,157
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €354 | €266 | €266 | = |
| Other operating charges640/8 | - | €218 | €765 | ▲ 251% |
| Gross operating margin9900 | -€6,814 | €8,309 | -€6,787 | ▼ 182% |
| Operating profit (loss)9901 | -€7,486 | €7,826 | -€7,817 | ▼ 200% |
| Financial income75/76B | - | €8 | €18 | ▲ 120% |
| Recurring financial income75 | €1,327 | €8 | €18 | ▲ 120% |
| Financial charges65/66B | - | €2,383 | €588 | ▼ 75.3% |
| Recurring financial charges65 | €2,815 | €2,383 | €588 | ▼ 75.3% |
| Profit (loss) for the period before taxes9903 | -€8,974 | €5,451 | -€8,387 | ▼ 254% |
| Income taxes67/77 | - | €671 | - | - |
| Profit (loss) for the period9904 | -€8,974 | €4,780 | -€8,387 | ▼ 275% |
| Profit (loss) for the period to be appropriated9905 | -€8,974 | €4,780 | -€8,387 | ▼ 275% |
| Line | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|
| Assets | ||||
| Total assets20/58 | €20,147 | €19,162 | €17,163 | ▼ 10.4% |
| Formation expenses20 | €975 | €709 | €443 | ▼ 37.5% |
| Current assets29/58 | €19,172 | €18,453 | €16,719 | ▼ 9.4% |
| Stocks and contracts in progress3 | €14,702 | €14,948 | €13,775 | ▼ 7.9% |
| Stocks30/36 | - | €14,948 | €13,775 | ▼ 7.9% |
| Amounts receivable within one year40/41 | €4,470 | - | €2,708 | - |
| Trade receivables40 | - | - | €2,708 | - |
| Cash at bank and in hand54/58 | - | €3,505 | €237 | ▼ 93.2% |
| Equity and liabilities | ||||
| Total equity and liabilities10/49 | €20,147 | €19,162 | €17,163 | ▼ 10.4% |
| Equity10/15 | -€6,774 | -€1,994 | -€10,381 | ▼ 421% |
| Contributions10/11 | - | €2,200 | €2,200 | = |
| Profit (loss) carried forward14 | -€8,974 | -€4,194 | -€12,581 | ▼ 200% |
| Amounts payable17/49 | €26,921 | €21,157 | €27,544 | ▲ 30.2% |
| Amounts payable within one year42/48 | €26,921 | €21,157 | €27,544 | ▲ 30.2% |
| Trade debts44 | €20 | €10,463 | €7,235 | ▼ 30.9% |
| Suppliers440/4 | - | €10,463 | €7,235 | ▼ 30.9% |
| Taxes, remuneration and social security45 | - | €7,181 | €4,618 | ▼ 35.7% |
| Taxes450/3 | - | €7,181 | €4,618 | ▼ 35.7% |
| Other amounts payable47/48 | - | €3,513 | €15,691 | ▲ 347% |
| Line | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|
| Profit (loss) for the period9904 | -€8,974 | €4,780 | -€8,387 | ▼ 275% |
| + Depreciation and write-downs630 | €354 | €266 | €266 | = |
| Operating cash flow (approximation) | -€8,620 | €5,046 | -€8,121 | ▼ 261% |
| Change in cash | - | - | -€3,269 | - |
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
2024
28-02
Bankruptcy
Opening
Tribunal de l’entreprise de Liège, division Namur · event 22-02-2024
2023
24-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 24 days late
2022
06-06
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial
Back to profitnet €4,780
Net result €4,780 after one loss-making year.
12-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 12 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 1 act read
About the unread acts
We know of 1 Belgian State Gazette act for this company. It has not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
1 act for this company is 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, Houyet · 1 establishment unit since 2019
Ground area
971 m²
Building footprint
108 m²
Volume, LiDAR
744 m³
Parcel 91047B0592/00B000, Wallonia · tallest building 9.2 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
A PHARMA
since 20192.290.124.270
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 91047B0592/00B000 | Wallonia | 971 m² | 1 · 108 m² | 9.2 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
1 mandate| Role | Name | Tenure |
|---|---|---|
| Curator | GRAZIELLA MARTINI RUE DES TILLEULS 25,
5537 ANHEE |
22-02-2024 → present |
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HESPERANGE
This company's figures show no positive equity and no headcount, so a size comparison is not possible. These companies share only the sector and the region. Of 798 companies in sector 46450 we hold annual accounts for 453. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded06-06-2019
Fiscal year end31-12
Activities, NACEBEL 2025
46450Wholesale of perfume and cosmetics
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.