ABMA
Open bankruptcyA bankruptcy procedure is open for ABMA according to publications in the Belgian State Gazette; curator: Kathleen SEGERS.
Summary
The 2024 annual accounts show equity of €937,239 and a net result of €63,210.
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 Ghent, Kortrijk division
- Declared bankrupt
- 4 December 2025
- Supervising judge
- Johan Veys
- Official Gazette
- 10-12-2025 (pdf) ↗search the document for 2025/151349
Curator
- Kathleen SegersFelix Verhaeghestraat 5, 8790 Waregemadvocaten@ksegers.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.
Deadlines: the judgment sets the last day to file your claim, by law at most thirty days after the judgment, and the day of the first verification report. Both dates are in the publication in the Official Gazette and in RegSol; Checked does not read them yet. A late claim is sometimes still possible, but not without consequences.
File a claim in RegSol ↗
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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. Full guide for creditors
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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 31-12-2024 was due by 31-07-2025 and was filed on 10-07-2025, 21 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
21 d early
2023
21 d early
2022
31 d early
2021
34 d early
2020
26 d early
2019
23 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 6 accounts on average 26 days before the deadline; the sector median for financial year 2024 is 9 days before the deadline, and 32% 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 Is the registered address a letterbox address or a business centre?Address check Are there other customers at risk in your own list?Debtor check How is the Business and other management consultancy sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2024, abbreviated schema
Equity
€937,239▼ 11.4%
2023 · €1.1m
Total assets
€2.2m▼ 0.3%
2023 · €2.2m
Net result
€63,210▲ 142%
2023 · €26,142
Working capital
-€1.1m▼ 7.7%
2023 · -€1.1m
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Operating result-€7,958▲ 63.9%€27,376€135,126▲ 394%€132,539▼ 1.9%€140,762▲ 6.2%
Net result-€42,930▲ 27.9%-€25,954▲ 39.5%€91,171€26,142▼ 71.3%€63,210▲ 142%
Equity€1.3m▼ 3.3%€940,926▼ 25.3%€1.0m▲ 9.7%€1.1m▲ 2.5%€937,239▼ 11.4%
Total assets€2.3m▼ 1.6%€2.3m▼ 2.3%€2.2m▼ 1.5%€2.2m▼ 0.3%€2.2m▼ 0.3%
Debt€1.1m▲ 0.5%€1.3m▲ 25.0%€1.2m▼ 9.4%€1.2m▼ 2.8%€1.3m▲ 9.9%
Working capital-€533,873▼ 34.2%-€911,958▼ 70.8%-€880,503▲ 3.4%-€1.1m▼ 19.9%-€1.1m▼ 7.7%
Staff (FTE)
Turnover and EBIT margin not published: the abbreviated schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result recovers in 2024; 2024 is 6% above 2023 and is the highest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €2.2m
Fixed assets
€2.2m ▲ 0.1%
Current assets
€13,625 ▼ 38.2%
Equity and liabilities €2.2m
Equity
€937,239 ▼ 11.4%
Debt
€1.3m ▲ 9.9%
Debt's share of the balance-sheet total rises from 52.4% to 57.7%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
€141,617▼
2023 · €145,315
Cash flow
€64,064▲
2023 · €38,918
Current ratio
0.01▼
2023 · 0.02
Debt to equity
1.37▲
2023 · 1.10
ROE
6.7%▲
2023 · 2.5%
ROA
2.9%▲
2023 · 1.2%
Interest coverage
3.10▲
2023 · 1.62
Debt ≤ 1 year
€1.2m▲
2023 · €1.1m
Income taxes
€31,842▲
2023 · €16,957
Staff costs
€252▲
2023 · €248
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | €176 | €176 | €248 | €252 | ▲ 1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €12,776 | €12,776 | €12,776 | €12,776 | €854 | ▼ 93.3% |
| Other operating charges640/8 | - | €979 | €980 | €1,075 | €1,094 | ▲ 1.7% |
| Gross operating margin9900 | -€1,848 | €41,306 | €149,058 | €146,638 | €142,962 | ▼ 2.5% |
| Operating profit (loss)9901 | -€7,958 | €27,376 | €135,126 | €132,539 | €140,762 | ▲ 6.2% |
| Financial income75/76B | - | €2,360 | - | €0 | - | - |
| Recurring financial income75 | €2,360 | €2,360 | - | €0 | - | - |
| Financial charges65/66B | - | €54,987 | €43,145 | €89,440 | €45,710 | ▼ 48.9% |
| Recurring financial charges65 | €36,615 | €34,987 | €43,145 | €89,440 | €45,710 | ▼ 48.9% |
| Non-recurring financial charges66B | - | €20,000 | - | - | - | - |
| Profit (loss) for the period before taxes9903 | -€42,213 | -€25,251 | €91,982 | €43,100 | €95,053 | ▲ 121% |
| Income taxes67/77 | €717 | €703 | €811 | €16,957 | €31,842 | ▲ 87.8% |
| Profit (loss) for the period9904 | -€42,930 | -€25,954 | €91,171 | €26,142 | €63,210 | ▲ 142% |
| Profit (loss) for the period to be appropriated9905 | -€42,930 | -€25,954 | €91,171 | €26,142 | €63,210 | ▲ 142% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €2.3m | €2.3m | €2.2m | €2.2m | €2.2m | ▼ 0.3% |
| Fixed assets21/28 | €2.3m | €2.2m | €2.2m | €2.2m | €2.2m | ▲ 0.1% |
| Tangible fixed assets22/27 | €38,328 | €25,552 | €12,776 | - | €2,698 | - |
| Plant, machinery and equipment23 | - | - | - | - | €2,698 | - |
| Furniture and vehicles24 | - | €25,552 | €12,776 | - | - | - |
| Financial fixed assets28 | €2.2m | €2.2m | €2.2m | €2.2m | €2.2m | = |
| Current assets29/58 | €58,061 | €37,181 | €16,273 | €22,035 | €13,625 | ▼ 38.2% |
| Amounts receivable within one year40/41 | €39,062 | €15,270 | €56 | €460 | €5,104 | ▲ 1,010% |
| Trade receivables40 | - | €15,000 | - | - | €5,000 | - |
| Other amounts receivable41 | - | €270 | €56 | €460 | €104 | ▼ 77.3% |
| Current investments50/53 | €12,640 | - | - | - | - | - |
| Cash at bank and in hand54/58 | €6,360 | €21,911 | €16,217 | €21,522 | €8,469 | ▼ 60.6% |
| Deferred charges and accrued income490/1 | - | - | - | €54 | €52 | ▼ 4.0% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €2.3m | €2.3m | €2.2m | €2.2m | €2.2m | ▼ 0.3% |
| Equity10/15 | €1.3m | €940,926 | €1.0m | €1.1m | €937,239 | ▼ 11.4% |
| Contributions10/11 | - | €677,000 | €677,000 | €677,000 | €677,000 | = |
| Reserves13 | €598,347 | €305,859 | €355,097 | €381,239 | €260,239 | ▼ 31.7% |
| Non-distributable reserves130/1 | - | €11,644 | €11,644 | - | - | - |
| Reserves not available under the articles1311 | - | €11,644 | €11,644 | - | - | - |
| Distributable reserves133 | - | €294,215 | €343,454 | €381,239 | €260,239 | ▼ 31.7% |
| Profit (loss) carried forward14 | -€15,978 | -€41,932 | - | - | - | - |
| Amounts payable17/49 | €1.1m | €1.3m | €1.2m | €1.2m | €1.3m | ▲ 9.9% |
| Amounts payable after more than one year17 | €347,375 | €220,229 | €104,713 | - | - | - |
| Financial debts170/4 | - | €1,064 | - | - | - | - |
| Other amounts payable178/9 | - | €219,165 | €104,713 | - | - | - |
| Amounts payable within one year42/48 | €591,935 | €949,139 | €896,775 | €1.1m | €1.2m | ▲ 6.8% |
| Current portion of amounts payable after more than one year42 | - | €12,694 | €1,064 | - | - | - |
| Financial debts43 | - | €626,711 | €681,163 | €912,056 | €852,056 | ▼ 6.6% |
| Other loans439 | - | €626,711 | €681,163 | €912,056 | €852,056 | ▼ 6.6% |
| Trade debts44 | €740 | €2,377 | €1,645 | €3,811 | €1,782 | ▼ 53.2% |
| Suppliers440/4 | - | €2,377 | €1,645 | €3,811 | €1,782 | ▼ 53.2% |
| Taxes, remuneration and social security45 | - | €27,854 | €1,513 | €18,521 | €15,982 | ▼ 13.7% |
| Taxes450/3 | - | €27,854 | €1,513 | €18,521 | €15,982 | ▼ 13.7% |
| Remuneration and social security454/9 | - | €1 | - | - | - | - |
| Other amounts payable47/48 | - | €279,502 | €211,389 | €143,506 | €281,485 | ▲ 96.1% |
| Accrued charges and deferred income492/3 | - | €153,433 | €196,457 | €86,896 | €128,772 | ▲ 48.2% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€42,930 | -€25,954 | €91,171 | €26,142 | €63,210 | ▲ 142% |
| + Depreciation and write-downs630 | €12,776 | €12,776 | €12,776 | €12,776 | €854 | ▼ 93.3% |
| Operating cash flow (approximation) | -€30,154 | -€13,178 | €103,947 | €38,918 | €64,064 | ▲ 64.6% |
| Investment in fixed assets (approximation) | - | €20,000 | €0 | €0 | -€3,553 | - |
| Change in cash | - | €15,551 | -€5,694 | €5,305 | -€13,053 | ▼ 346% |
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
10-12
Bankruptcy
Opening
Ondernemingsrechtbank Gent, afdeling Kortrijk · event 04-12-2025
10-07
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema
2024
10-07
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
2023
30-06
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
31-12
Financial
Back to profitnet €91,171
Net result €91,171 after 3 loss-making years.
31-12
Financial
Equity above €1mEq €1.0m ▲9.7%
Equity rises from €940,926 to €1.0m.
27-06
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2021
05-07
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
08-07
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema
2019
31-12
Financial
Weakest financial yearnet -€59,506
Net result drops to -€59,506, the lowest in the series.
27-06
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
2018
20-07
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema
2017
10-07
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
2016
31-08
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema · 31 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, Waregem · 1 establishment unit since 2007
Ground area
455 m²
Building footprint
455 m²
Volume, LiDAR
3,996 m³
Parcel 34040C0229/00C004, Flanders · tallest building 12.0 m, ±3 floors. Linked by address, not a title deed.
5
companies at this address
See who is registered here
1 establishment unit
ABMA
since 20072.160.853.261
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 34040C0229/00C004 | Flanders | 455 m² | 1 · 455 m² | 12.0 m · 3 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 | Kathleen SEGERS FELIX VERHAEGHESTRAAT 5,
8790 WAREGEM |
04-12-2025 → present |
Structure & network
Owners and holdings
1 holdingOwners 0
The accounts to 31-12-2024 list no shareholders, and no other source names one.
Holdings 1
-
100%
According to the 2024 annual accounts of ABMA and those of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.
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Of 82,642 companies in sector 70200 we hold annual accounts for 52,590. 28,549 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
Founded27-02-2007
Fiscal year end31-12
Activities, NACEBEL 2025
70200Business and other management consultancy
E-invoicing
Reachable via Peppol
Peppol ID
0208:0887529016
Registered
27-03-2026
The company is no longer active; its Peppol card can remain until its access point withdraws it.
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.