ACM DEVELOPPEMENT
InactiveACM DEVELOPPEMENT was declared bankrupt on 10-06-2024 (Tribunal de l’entreprise francophone de Bruxelles); the bankruptcy was closed for insufficient assets by judgment of 14-10-2025, published in the Belgian State Gazette on 07-11-2025.
Summary
Inactive; last annual accounts for fiscal year 2022.
Signals
Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Two or more financial years not filed
Since the financial year that closed on 31-12-2023, 3 financial years are missing at the National Bank. A company this far behind goes bankrupt within the year nineteen times as often as a punctual filer.
NBB · 2 filingsPosition against the passed deadline
31-12-2023 close31-07-2024 deadline24-09-2026 today
neutral · Filed after the deadline
The financial year that closed on 31-12-2022 was due by 31-07-2023 and was filed on 30-09-2023, 61 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 · 2 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
not filed
2022
61 d late
2021
30 d late
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2022, micro schema
Equity
€-3k
2021 · €5k
2021: €5k
2021 → 2022
Total assets
€36k▲ 128%
2021 · €16k
2021: €16k
2021 → 2022
Net result
€-8k
2021 · €2k
2021: €2k
2021 → 2022
Working capital
€-6k
2021 · €5k
2021: €5k
2021 → 2022
Multi-year overview
Available amounts per fiscal year
Line20212022Trend
Equity€5k-€-3k
Operating result€3k-€-8k
Net result€2k-€-8k
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 €8k after €3k in 2021.
Balance-sheet composition
Assets €36k
Fixed assets
€2k
Current assets
€34k
Key figures and ratios
EBITDA
€-8k▼
2021 · €6k
Cash flow
€-8k▼
2021 · €5k
Solvency
-9.6%▼
2021 · 29.5%
Current ratio
0.86▼
2021 · 1.44
Debt to equity
-11.37▼
2021 · 2.39
ROA
-22.6%▼
2021 · 13.6%
Interest coverage
-57.06
Debt
€39k▲
2021 · €11k
Debt ≤ 1 year
€39k▲
2021 · €11k
Income taxes
€64▼
2021 · €1k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2022 against 2021 · 40 lines
Balance sheet
Code20212022
Assets
Total assets20/58€16k€36k▲
Formation expenses20€0-
Fixed assets21/28-€2k
Intangible fixed assets21-€2k
Tangible fixed assets22/27€0-
Current assets29/58€16k€34k▲
Amounts receivable within one year40/41€15k€34k▲
Trade receivables40€15k€17k▲
Other amounts receivable41-€17k
Cash at bank and in hand54/58€285€41▼
Equity and liabilities
Total equity and liabilities10/49€16k€36k▲
Equity10/15€5k€-3k▼
Contributions10/11€3k€3k=
Reserves13€2k€2k=
Distributable reserves133€2k€2k=
Profit (loss) carried forward14-€-8k
Amounts payable17/49€11k€39k▲
Amounts payable within one year42/48€11k€39k▲
Trade debts44€3k€31k▲
Suppliers440/4€3k€31k▲
Taxes, remuneration and social security45€3k€6k▲
Taxes450/3€3k€6k▲
Other amounts payable47/48€5k€2k▼
Accrued charges and deferred income492/3€135-
Income statement
Code20212022
Goods, raw materials, services and sundry goods60/61€7k-
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€3k€27▼
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4-€7k
Gross operating margin9900€6k€-895▼
Operating profit (loss)9901€3k€-8k▼
Financial income75/76B-€524
Recurring financial income75-€524
Financial charges65/66B-€147
Recurring financial charges65-€147
Profit (loss) for the period before taxes9903€3k€-8k▼
Income taxes67/77€1k€64▼
Profit (loss) for the period9904€2k€-8k▼
Profit (loss) for the period to be appropriated9905€2k€-8k▼
Appropriation of the result
Profit (loss) to be appropriated9906€2k€-8k▼
Transfer to equity691/2€2k-
To other reserves6921€2k-
The notes to these accounts (7 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
2025
07-11
Bankruptcy
Bankruptcy closure (insufficient assets)
Tribunal de l’entreprise francophone de Bruxelles · SRL ACM DEVELOPPEMENT LINDESTRAAT 42, 1640 RHODE-SAINT- GENESE. déclarée le 10 juin 2024 · event 14-10-2025
2024
17-06
Bankruptcy
Opening
Tribunal de l’entreprise francophone de Bruxelles · SRL ACM DEVELOPPEMENT LINDE- STRAAT 42, 1640 RHODE-SAINT-GENESE · event 10-06-2024
2023
30-09
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 61 days late
2022
30-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 30 days late
SignalNBB filing
Directors · office · real estate
Directors
5 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
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Insolvency mandates
1 mandate| Role | Name | Tenure |
|---|---|---|
| Curator | EMILIE MICHEL AVENUE DE FRE 229, 1180 02 UCCLE- |
10-06-2024 → 14-10-2025 |