AL & CE
Open bankruptcyA bankruptcy procedure is open for AL & CE according to publications in the Belgian State Gazette; curator: MANUELLA SENECAUT.
Summary
The 2023 annual accounts show equity of €1,839 and a net result of €14,339.
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 Hainaut, Mons division
- Declared bankrupt
- 2 March 2026
- Supervising judge
- Sylvie Paesmans
- Official Gazette
- 10-03-2026 (pdf) ↗search the document for 2026/109945
Deadlines
- Provisional date payments stopped
- 2 March 2026A later judgment can change the date.art. XX.105 CEL
- Appeal or third-party opposition until
- passed on 25 March 2026Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 1 April 2026art. XX.104 and XX.155 CEL
- First verification report
- passed on 1 May 2026Goods 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
- 2 March 2027Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Manuella SenecautRue Des Bruyeres, 15, 7050 Jurbise- . Date provisoire de cessation de paiement : 02/03/2026m.senecaut@avocarre.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 31-12-2023 was due by 31-07-2024 and was filed on 23-10-2024, 84 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 · 1 filingDeviation from the deadline
2023
84 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its 2023 accounts 84 days after the deadline; the sector median for financial year 2023 is on the deadline day, and 48% 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?Addresses Are there other customers at risk in your own list?List enrichment How is the Retail sale of footwear sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2023, micro schema
Turnover
€45,886
EBIT margin
33.7%
Net result
€14,339
Working capital
-€8,579
Turnover and EBIT margin not published: the micro schema does not require them.
Balance-sheet composition
Assets €48,570
Fixed assets
€30,213
Current assets
€18,357
Equity and liabilities €48,570
Equity
€1,839
Debt
€46,731
Debt finances 96.2% of the balance-sheet total.
Key figures and ratios
EBITDA
€22,634
Cash flow
€21,508
Current ratio
0.68
Debt to equity
25.40
ROE
779.6%
ROA
29.5%
Debt ≤ 1 year
€26,935
Debt > 1 year
€19,795
Income taxes
€1,125
Staff costs
€3,882
Annual accounts
| Line | 2023 |
|---|---|
| Turnover70 | €45,886 |
| Goods, raw materials, services and sundry goods60/61 | €19,186 |
| Remuneration, social security and pensions62 | €3,882 |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €7,169 |
| Other operating charges640/8 | €184 |
| Gross operating margin9900 | €26,700 |
| Operating profit (loss)9901 | €15,465 |
| Profit (loss) for the period before taxes9903 | €15,465 |
| Income taxes67/77 | €1,125 |
| Profit (loss) for the period9904 | €14,339 |
| Profit (loss) for the period to be appropriated9905 | €14,339 |
| Line | 2023 | |
|---|---|---|
| Assets | ||
| Total assets20/58 | €48,570 | |
| Fixed assets21/28 | €30,213 | |
| Tangible fixed assets22/27 | €23,072 | |
| Furniture and vehicles24 | €2,567 | |
| Leasing and similar rights25 | €20,505 | |
| Financial fixed assets28 | €7,142 | |
| Current assets29/58 | €18,357 | |
| Amounts receivable within one year40/41 | €13,454 | |
| Trade receivables40 | €11,952 | |
| Other amounts receivable41 | €1,503 | |
| Cash at bank and in hand54/58 | €4,902 | |
| Equity and liabilities | ||
| Total equity and liabilities10/49 | €48,570 | |
| Equity10/15 | €1,839 | |
| Profit (loss) carried forward14 | €1,839 | |
| Amounts payable17/49 | €46,731 | |
| Amounts payable after more than one year17 | €19,795 | |
| Financial debts170/4 | €19,795 | |
| Amounts payable within one year42/48 | €26,935 | |
| Trade debts44 | €9,241 | |
| Suppliers440/4 | €9,241 | |
| Taxes, remuneration and social security45 | €5,194 | |
| Taxes450/3 | €4,280 | |
| Remuneration and social security454/9 | €915 | |
| Other amounts payable47/48 | €12,500 | |
| Line | 2023 |
|---|---|
| Profit (loss) for the period9904 | €14,339 |
| + Depreciation and write-downs630 | €7,169 |
| Operating cash flow (approximation) | €21,508 |
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
2026
10-03
Bankruptcy
Opening
Tribunal de l’entreprise du Hainaut, division Mons · event 02-03-2026
2024
23-10
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 84 days late
SignalNBB filing
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.
Have them read with priority
Sign in to place this company at the front of the reading queue.
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, Mons · 1 establishment unit since 2023
Ground area
6.3 ha
Building footprint
3.8 ha
Volume, LiDAR
318,736 m³
2 parcels, Wallonia · tallest building 24.2 m, ±8 floors. Linked by address, not a title deed.
4
companies at this address
See who is registered here
1 establishment unit
Mano
since 20232.342.462.106
2 parcels
Wallonia
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 57462B0160/00Y003 | Wallonia | 6.2 ha | 1 · 3.8 ha | 15.8 m · 3 fl. |
| 53402A0179/04M014 | Wallonia | 375 m² | 1 · 216 m² | 24.2 m · 8 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels 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 | MANUELLA SENECAUT RUE DES BRUYERES, 15,
7050 JURBISE- .
Date provisoire de cessation de paiement : 02/03/2026 |
02-03-2026 → present |
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Of 1,035 companies in sector 47721 we hold annual accounts for 583. 103 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
Founded22-02-2023
Fiscal year end31-12
Activities, NACEBEL 2025
47721Retail sale of footwear
47722Retail trade
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 28 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.