Art & Wine
Open bankruptcyAre 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
- 7 July 2026
- Supervising judge
- Pierre Jacquet
- Official Gazette
- 14-07-2026 (pdf) ↗search the document for 2026/132014
Deadlines
- Appeal or third-party opposition until
- passed on 29 July 2026Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 6 August 2026art. XX.104 and XX.155 CEL
- First verification report
- passed on 17 August 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
- 7 July 2027Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Christine RemienceRue De Fleurus 120, 5030 Gemblouxc.remience@avocat.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
raises risk · Negative equity
The 2025 annual accounts show negative equity and a net loss.
NBB · annual accounts 2025Equity per financial year
1819202122232425
2018 to 2025 · latest year -€76,477
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 17-08-2026, 17 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 · 10 filingsDeviation from the deadline
2025
17 d late
2024
27 d late
2023
71 d late
2022
70 d late
2021
96 d early
2020
3 d late
2019
89 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 26 days after the deadline; the sector median for financial year 2024 is 1 day before the deadline, and 42% 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?Process a list How is the Sports, amusement and recreation activities sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2025, full schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
-€207,843▼ 874%
2024 · -€21,349
Working capital
-€103,446
2024 · €100,329
Trend over the years
In euros
In per cent
Ratio
In full-time equivalents (FTE)
In euros
No line ticked in this group.
In per cent
No line ticked in this group.
Ratio
No line ticked in this group.
In full-time equivalents (FTE)
No line ticked in this group.
Untick a line to hide it. Point at a year (or use the arrow keys on the chart) for the exact figures; the table below gives them all.Sector: the middle half (P25 to P75) of NACE 93, Sports, amusement and recreation activities, each year against the same schema; no band under 30 filings. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA), Staff (FTE).
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result-€22,958▲ 30.8%€33,354€22,294▼ 33.2%-€26,182-€187,494▼ 616%
Net result-€15,978within the sector's middle half▲ 11.0%€40,785within the sector's middle half€17,847within the sector's middle half▼ 56.2%-€21,349within the sector's middle half-€207,843below the sector's middle half▼ 874%
Equity€94,082within the sector's middle half▼ 14.5%€134,867within the sector's middle half▲ 43.3%€152,714within the sector's middle half▲ 13.2%€131,365within the sector's middle half▼ 14.0%-€76,477below the sector's middle half
Total assets€227,140below the sector's middle half▲ 12.7%€293,646within the sector's middle half▲ 29.3%€309,080below the sector's middle half▲ 5.3%€330,019below the sector's middle half▲ 6.8%€174,821below the sector's middle half▼ 47.0%
Debt€133,058▲ 45.5%€158,779▲ 19.3%€156,365▼ 1.5%€198,654▲ 27.0%€251,299▲ 26.5%
Working capital€67,854within the sector's middle half▼ 38.1%€114,930within the sector's middle half▲ 69.4%€126,042within the sector's middle half▲ 9.7%€100,329within the sector's middle half▼ 20.4%-€103,446within the sector's middle half
Solvency41.4%within the sector's middle half▼ 13.2pp45.9%within the sector's middle half▲ 4.5pp49.4%within the sector's middle half▲ 3.5pp39.8%within the sector's middle half▼ 9.6pp-43.7%below the sector's middle half▼ 83.6pp
Current ratio1.51within the sector's middle half▼ 0.691.72within the sector's middle half▲ 0.211.81within the sector's middle half▲ 0.081.51within the sector's middle half▼ 0.300.59below the sector's middle half▼ 0.92
Return on assets (ROA)-7.0%below the sector's middle half▲ 1.9pp13.9%above the sector's middle half▲ 20.9pp5.8%within the sector's middle half▼ 8.1pp-6.5%below the sector's middle half▼ 12.2pp-118.9%below the sector's middle half▼ 112.4pp
Staff (FTE)4.4within the sector's middle half▲ 2.3%4.9within the sector's middle half▲ 11.4%5.2within the sector's middle half▲ 6.1%6.2within the sector's middle half▲ 19.2%5.3within the sector's middle half▼ 14.5%
above
within
below
the middle half (P25 to P75) of NACE 93, Sports, amusement and recreation activities, each year against the same schema; no band under 30 filings.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €187,494 in 2025 against €26,182 in 2024; the loss grows and 2025 has the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €174,821
Fixed assets
€26,968 ▼ 13.1%
Current assets
€147,853 ▼ 50.5%
Equity and liabilities
Equity-€76,477
Debt€251,299
Equity is negative: debt (€251,299) exceeds the balance-sheet total (€174,821).
Key figures and ratios
EBITDA
-€183,425▼
2024 · -€21,989
Cash flow
-€203,774▼
2024 · -€17,155
Quick ratio
0.56▼
2024 · 1.31
Interest coverage
-48.78▼
2024 · -3.61
Debt ≤ 1 year
€251,299▲
2024 · €198,654
Income taxes
€668▲
2024 · €1
Staff costs
€204,557▲
2024 · €140,046
No debt to equity: equity is negative, so debt divided by equity means nothing.
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | €60,279 | €76,997 | €118,439 | €140,046 | €204,557 | ▲ 46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €3,726 | €6,291 | €6,265 | €4,194 | €4,068 | ▼ 3.0% |
| Other operating charges640/8 | €3,086 | €5,826 | €11,063 | €15,824 | €3,579 | ▼ 77.4% |
| Gross operating margin9900 | €44,133 | €122,469 | €158,061 | €133,881 | €24,712 | ▼ 81.5% |
| Operating profit (loss)9901 | -€22,958 | €33,354 | €22,294 | -€26,182 | -€187,494 | ▼ 616% |
| Financial income75/76B | €10,342 | €11,447 | €9,303 | €10,918 | €8 | ▼ 99.9% |
| Recurring financial income75 | €10,342 | €11,447 | €9,303 | €10,918 | €8 | ▼ 99.9% |
| Financial charges65/66B | €3,362 | €2,912 | €3,869 | €6,084 | €19,689 | ▲ 224% |
| Recurring financial charges65 | €3,362 | €2,912 | €3,869 | €6,084 | €3,760 | ▼ 38.2% |
| Non-recurring financial charges66B | - | - | - | - | €15,929 | - |
| Profit (loss) for the period before taxes9903 | -€15,978 | €41,889 | €27,728 | -€21,348 | -€207,175 | ▼ 870% |
| Income taxes67/77 | - | €1,104 | €9,880 | €1 | €668 | ▲ 111,160% |
| Profit (loss) for the period9904 | -€15,978 | €40,785 | €17,847 | -€21,349 | -€207,843 | ▼ 874% |
| Profit (loss) for the period to be appropriated9905 | -€15,978 | €40,785 | €17,847 | -€21,349 | -€207,843 | ▼ 874% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €227,140 | €293,646 | €309,080 | €330,019 | €174,821 | ▼ 47.0% |
| Fixed assets21/28 | €26,228 | €19,937 | €26,672 | €31,037 | €26,968 | ▼ 13.1% |
| Tangible fixed assets22/27 | €26,069 | €19,778 | €26,513 | €30,878 | €26,809 | ▼ 13.2% |
| Land and buildings22 | €14,298 | €12,803 | €24,223 | €30,425 | €26,637 | ▼ 12.4% |
| Furniture and vehicles24 | €11,772 | €6,975 | €2,290 | €453 | €172 | ▼ 62.0% |
| Financial fixed assets28 | €159 | €159 | €159 | €159 | €159 | = |
| Current assets29/58 | €200,912 | €273,709 | €282,408 | €298,982 | €147,853 | ▼ 50.5% |
| Stocks and contracts in progress3 | €22,142 | €24,177 | €29,013 | €38,558 | €6,098 | ▼ 84.2% |
| Stocks30/36 | €22,142 | €24,177 | €29,013 | €38,558 | €6,098 | ▼ 84.2% |
| Amounts receivable within one year40/41 | €175,022 | €244,808 | €248,435 | €255,968 | €138,388 | ▼ 45.9% |
| Trade receivables40 | - | €3,172 | €2,433 | €4,606 | €67,130 | ▲ 1,357% |
| Other amounts receivable41 | €175,022 | €241,636 | €246,002 | €251,362 | €71,258 | ▼ 71.7% |
| Cash at bank and in hand54/58 | €3,747 | €4,724 | €4,960 | €4,457 | €3,368 | ▼ 24.4% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €227,140 | €293,646 | €309,080 | €330,019 | €174,821 | ▼ 47.0% |
| Equity10/15 | €94,082 | €134,867 | €152,714 | €131,365 | -€76,477 | ▼ 158% |
| Contributions10/11 | €100,000 | €100,000 | €100,000 | €100,000 | €100,000 | = |
| Capital10 | €100,000 | €100,000 | €100,000 | €100,000 | €100,000 | = |
| Issued capital100 | €100,000 | €100,000 | €100,000 | €100,000 | €100,000 | = |
| Reserves13 | €49,000 | €49,000 | €49,000 | €49,000 | €49,000 | = |
| Non-distributable reserves130/1 | €10,000 | €10,000 | €10,000 | €10,000 | €10,000 | = |
| Legal reserve130 | €10,000 | €10,000 | €10,000 | €10,000 | €10,000 | = |
| Distributable reserves133 | €39,000 | €39,000 | €39,000 | €39,000 | €39,000 | = |
| Profit (loss) carried forward14 | -€54,918 | -€14,133 | €3,714 | -€17,635 | -€225,477 | ▼ 1,179% |
| Amounts payable17/49 | €133,058 | €158,779 | €156,365 | €198,654 | €251,299 | ▲ 26.5% |
| Amounts payable within one year42/48 | €133,058 | €158,779 | €156,365 | €198,654 | €251,299 | ▲ 26.5% |
| Trade debts44 | €107,995 | €88,563 | €48,834 | €75,439 | €127,140 | ▲ 68.5% |
| Suppliers440/4 | €107,995 | €88,563 | €48,834 | €75,439 | €127,140 | ▲ 68.5% |
| Taxes, remuneration and social security45 | €25,062 | €70,216 | €107,532 | €123,215 | €124,159 | ▲ 0.8% |
| Taxes450/3 | €49 | €31,045 | €44,882 | €74,015 | €31,653 | ▼ 57.2% |
| Remuneration and social security454/9 | €25,013 | €39,172 | €62,649 | €49,200 | €92,505 | ▲ 88.0% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€15,978 | €40,785 | €17,847 | -€21,349 | -€207,843 | ▼ 874% |
| + Depreciation and write-downs630 | €3,726 | €6,291 | €6,265 | €4,194 | €4,068 | ▼ 3.0% |
| Operating cash flow (approximation) | -€12,252 | €47,076 | €24,112 | -€17,155 | -€203,774 | ▼ 1,088% |
| Investment in fixed assets (approximation) | - | €0 | -€13,000 | -€8,559 | €0 | ▲ 100% |
| Change in cash | - | €977 | €236 | -€503 | -€1,089 | ▼ 116% |
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
17-08
NBB filing
Annual accounts filed
fiscal year 2025 · full schema · 17 days late
14-07
Bankruptcy
Opening
Tribunal de l’entreprise de Liège, division Namur · event 07-07-2026
2025
31-12
Financial
Weakest financial yearnet -€207,843
Net result drops to -€207,843, the lowest in the series.
27-08
NBB filing
Annual accounts filed
fiscal year 2024 · full schema · 27 days late
2024
10-10
NBB filing
Annual accounts filed
fiscal year 2023 · full schema · 71 days late
2023
31-12
Financial
Equity above €150,000Eq €152,714 ▲13.2%
2 profitable years in a row build equity to €152,714.
09-10
NBB filing
Annual accounts filed
fiscal year 2022 · full schema · 70 days late
2022
31-12
Financial
Back to profitnet €40,785
Net result €40,785 after 4 loss-making years.
31-12
Financial
Equity above €100,000Eq €134,867 ▲43.3%
Equity rises from €94,082 to €134,867.
26-04
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2021
03-08
NBB filing
Annual accounts filed
fiscal year 2020 · full schema · 3 days late
2020
28-10
NBB filing
Annual accounts filed
fiscal year 2019 · full schema · 89 days late
Show earlier events
2019
14-02
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2018
20-07
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
31-08
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 31 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 4 acts read
About the unread acts
We know of 4 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
No directors read yet: 0 of 4 Gazette acts processed. See the function holders in the CBE →
Location & real-estate footprint
Registered office, Anhée · 1 establishment unit since 1993
Ground area
698 m²
Building footprint
128 m²
Volume, LiDAR
1,223 m³
Parcel 91006B0212/00X000, Wallonia · tallest building 11.9 m, ±3 floors. Linked by address, not a title deed.
3
companies at this address
See who is registered here
1 establishment unit
Chaussée de Namur 72, 5537 Anhée
since 19932.062.060.741
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 91006B0212/00X000 | Wallonia | 698 m² | 1 · 128 m² | 11.9 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 | CHRISTINE REMIENCE Rue De Fleurus 120, 5030 Gembloux |
07-07-2026 → present |
Recognitions · licences · registrations
Food safety, FASFC
1 siteAnhée2.062.060.741
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Of 298 companies in this sector we hold annual accounts for 190. 89 are within a factor 10 of this headcount. The 5 above are the closest to it. See the whole sector
Company details
Identification
Legal formPrivate limited company (pre-2019)
Founded06-01-1993
Fiscal year end31-12
Abbreviation FR
A.G.N.
Activities, NACEBEL 2025
56111Full-service restaurants
93293Sports, amusement and recreation activities
E-invoicing
Reachable via Peppol
Peppol ID
0208:0449039229
Also
9925:BE0449039229
Registered
20-11-2020
The company is no longer active; its Peppol card can remain until its access point withdraws it.
Register as of 1 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.