BERARDINELLI
Open bankruptcyA bankruptcy procedure is open for BERARDINELLI according to publications in the Belgian State Gazette; curator: LAURIE BAUDINET.
Summary
The 2024 annual accounts show equity of €94,269 and a net result of -€66,812.
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, Liège division
- Declared bankrupt
- 22 December 2025
- Supervising judge
- Genevieve Centi
- Official Gazette
- 02-01-2026 (pdf) ↗
Deadlines
- Appeal or third-party opposition until
- passed on 17 January 2026Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 21 January 2026art. XX.104 and XX.155 CEL
- First verification report
- passed on 5 February 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
- 22 December 2026Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Laurie BaudinetRue Ernest Solvay 208, 4000 Liege 1- . 44 Belgisch Staatsblad — 02.01.2026 — Moniteur Belgel.baudinet@bbravocats.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
Four signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Persistent losses
Two consecutive loss-making years (2023 and 2024); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2024Net result per financial year
18192021222324
2018 to 2024 · latest year -€66,812
neutral · Filed after the deadline
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 26-09-2025, 57 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
not confirmed
2024
57 d late
2023
7 d early
2022
26 d early
2021
31 d early
2020
31 d late
2019
25 d late
← 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 8 days after the deadline; the sector median for financial year 2024 is on the deadline day, and 46% 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 Other retail sale of food sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2024, micro schema
Equity
€94,269▼ 41.5%
2023 · €161,081
Total assets
€259,134▼ 22.3%
2023 · €333,526
Net result
-€66,812▼ 52.4%
2023 · -€43,849
Working capital
€5,040▼ 91.9%
2023 · €61,899
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 47, Retail 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
Line20202021202220232024
Operating result€88,651▲ 932%€136,107▲ 53.5%€11,332▼ 91.7%-€34,438-€59,116▼ 71.7%
Net result€67,100above the sector's middle half▲ 1,438%€110,595above the sector's middle half▲ 64.8%€6,480within the sector's middle half▼ 94.1%-€43,849below the sector's middle half-€66,812below the sector's middle half▼ 52.4%
Equity€94,655within the sector's middle half▲ 244%€198,450above the sector's middle half▲ 110%€204,930above the sector's middle half▲ 3.3%€161,081above the sector's middle half▼ 21.4%€94,269within the sector's middle half▼ 41.5%
Total assets€163,340within the sector's middle half▲ 109%€338,338above the sector's middle half▲ 107%€303,756within the sector's middle half▼ 10.2%€333,526above the sector's middle half▲ 9.8%€259,134within the sector's middle half▼ 22.3%
Debt€68,686▲ 35.9%€139,888▲ 104%€98,826▼ 29.4%€172,445▲ 74.5%€164,866▼ 4.4%
Working capital€87,913▲ 469%€188,926▲ 115%€193,996▲ 2.7%€61,899▼ 68.1%€5,040▼ 91.9%
Solvency57.9%within the sector's middle half▲ 22.7pp58.7%within the sector's middle half▲ 0.7pp67.5%above the sector's middle half▲ 8.8pp48.3%within the sector's middle half▼ 19.2pp36.4%within the sector's middle half▼ 11.9pp
Staff (FTE)1.11.9▲ 72.7%2.6▲ 36.8%1.1▼ 57.7%
above
within
below
the middle half (P25 to P75) of NACE 47, Retail 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 stays negative: a loss of €59,116 in 2024 against €34,438 in 2023; the loss grows and 2024 has the lowest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €259,134
Fixed assets
€155,499 ▼ 17.6%
Current assets
€103,636 ▼ 28.5%
Equity and liabilities €259,134
Equity
€94,269 ▼ 41.5%
Debt
€164,866 ▼ 4.4%
Debt's share of the balance-sheet total rises from 51.7% to 63.6%. Equity and debt are lower.
Key figures and ratios
EBITDA
-€25,076▼
2023 · -€7,292
Cash flow
-€32,772▼
2023 · -€16,703
Current ratio
1.05▼
2023 · 1.75
Quick ratio
0.92▼
2023 · 1.59
Debt to equity
1.75▲
2023 · 1.07
ROE
-70.9%▼
2023 · -27.2%
ROA
-25.8%▼
2023 · -13.1%
Interest coverage
-3.34▼
2023 · -0.80
Debt ≤ 1 year
€98,595▲
2023 · €83,001
Debt > 1 year
€63,410▼
2023 · €89,238
Income taxes
€319▲
2023 · €299
Staff costs
€41,517▼
2023 · €65,529
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 |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €17,375 | - | - |
| Remuneration, social security and pensions62 | - | €47,716 | €80,649 | €65,529 | €41,517 | ▼ 36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €4,420 | €4,691 | €3,587 | €27,146 | €34,040 | ▲ 25.4% |
| Other operating charges640/8 | - | €1,063 | €2,112 | €6,821 | €6,504 | ▼ 4.7% |
| Non-recurring operating charges66A | - | €713 | - | - | - | - |
| Gross operating margin9900 | €101,425 | €190,291 | €97,681 | €65,059 | €22,945 | ▼ 64.7% |
| Operating profit (loss)9901 | €88,651 | €136,107 | €11,332 | -€34,438 | -€59,116 | ▼ 71.7% |
| Financial income75/76B | - | €139 | €31 | €9 | €122 | ▲ 1,194% |
| Recurring financial income75 | €0 | €139 | €31 | €9 | €122 | ▲ 1,194% |
| Financial charges65/66B | - | €2,077 | €1,948 | €9,122 | €7,500 | ▼ 17.8% |
| Recurring financial charges65 | €3,378 | €2,077 | €1,948 | €9,122 | €7,500 | ▼ 17.8% |
| Profit (loss) for the period before taxes9903 | €85,273 | €134,169 | €9,416 | -€43,550 | -€66,493 | ▼ 52.7% |
| Income taxes67/77 | €18,173 | €23,574 | €2,936 | €299 | €319 | ▲ 6.5% |
| Profit (loss) for the period9904 | €67,100 | €110,595 | €6,480 | -€43,849 | -€66,812 | ▼ 52.4% |
| Profit (loss) for the period to be appropriated9905 | €67,100 | €110,595 | €6,480 | -€43,849 | -€66,812 | ▼ 52.4% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €163,340 | €338,338 | €303,756 | €333,526 | €259,134 | ▼ 22.3% |
| Fixed assets21/28 | €13,006 | €16,616 | €16,027 | €188,627 | €155,499 | ▼ 17.6% |
| Intangible fixed assets21 | - | - | - | €2,373 | €1,828 | ▼ 23.0% |
| Tangible fixed assets22/27 | €11,001 | €11,916 | €11,327 | €178,254 | €145,931 | ▼ 18.1% |
| Plant, machinery and equipment23 | - | €5,246 | €5,896 | €14,543 | €10,677 | ▼ 26.6% |
| Furniture and vehicles24 | - | €988 | €1,079 | €81,825 | €62,085 | ▼ 24.1% |
| Other tangible fixed assets26 | - | €5,682 | €4,352 | €81,886 | €73,170 | ▼ 10.6% |
| Financial fixed assets28 | €2,005 | €4,700 | €4,700 | €8,000 | €7,740 | ▼ 3.3% |
| Current assets29/58 | €150,335 | €321,722 | €287,729 | €144,899 | €103,636 | ▼ 28.5% |
| Stocks and contracts in progress3 | €15,288 | €13,529 | €12,785 | €12,990 | €13,180 | ▲ 1.5% |
| Stocks30/36 | - | €13,529 | €12,785 | €12,990 | €13,180 | ▲ 1.5% |
| Amounts receivable within one year40/41 | €5,307 | €4,260 | €34,818 | €47,339 | €17,976 | ▼ 62.0% |
| Trade receivables40 | - | €4,226 | €4,089 | €12,571 | €5,609 | ▼ 55.4% |
| Other amounts receivable41 | - | €35 | €30,729 | €34,768 | €12,366 | ▼ 64.4% |
| Cash at bank and in hand54/58 | €128,884 | €303,543 | €239,142 | €82,255 | €70,437 | ▼ 14.4% |
| Deferred charges and accrued income490/1 | - | €390 | €984 | €2,315 | €2,042 | ▼ 11.8% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €163,340 | €338,338 | €303,756 | €333,526 | €259,134 | ▼ 22.3% |
| Equity10/15 | €94,655 | €198,450 | €204,930 | €161,081 | €94,269 | ▼ 41.5% |
| Contributions10/11 | - | €18,600 | €18,600 | €18,600 | €18,600 | = |
| Reserves13 | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Non-distributable reserves130/1 | - | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Reserves not available under the articles1311 | - | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Profit (loss) carried forward14 | €79,395 | €177,990 | €184,470 | €140,621 | €73,809 | ▼ 47.5% |
| Amounts payable17/49 | €68,686 | €139,888 | €98,826 | €172,445 | €164,866 | ▼ 4.4% |
| Amounts payable after more than one year17 | €5,264 | €5,157 | €5,093 | €89,238 | €63,410 | ▼ 28.9% |
| Financial debts170/4 | - | €5,157 | €5,093 | €89,238 | €63,410 | ▼ 28.9% |
| Amounts payable within one year42/48 | €62,422 | €132,797 | €93,733 | €83,001 | €98,595 | ▲ 18.8% |
| Current portion of amounts payable after more than one year42 | - | - | €8,357 | €34,082 | €25,579 | ▼ 24.9% |
| Financial debts43 | - | €70 | €17 | €144 | - | - |
| Other loans439 | - | €70 | €17 | €144 | - | - |
| Trade debts44 | €34,919 | €45,887 | €39,069 | €30,787 | €54,492 | ▲ 77.0% |
| Suppliers440/4 | - | €45,887 | €39,069 | €30,787 | €54,492 | ▲ 77.0% |
| Taxes, remuneration and social security45 | - | €58,460 | €46,289 | €17,987 | €18,524 | ▲ 3.0% |
| Taxes450/3 | - | €46,814 | €25,863 | €3,950 | €10,387 | ▲ 163% |
| Remuneration and social security454/9 | - | €11,645 | €20,426 | €14,037 | €8,137 | ▼ 42.0% |
| Other amounts payable47/48 | - | €28,379 | - | - | - | - |
| Accrued charges and deferred income492/3 | - | €1,934 | - | €206 | €2,860 | ▲ 1,286% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €67,100 | €110,595 | €6,480 | -€43,849 | -€66,812 | ▼ 52.4% |
| + Depreciation and write-downs630 | €4,420 | €4,691 | €3,587 | €27,146 | €34,040 | ▲ 25.4% |
| Operating cash flow (approximation) | €71,520 | €115,286 | €10,067 | -€16,703 | -€32,772 | ▼ 96.2% |
| Investment in fixed assets (approximation) | - | -€8,301 | -€2,998 | -€199,746 | -€912 | ▲ 99.5% |
| Change in cash | - | €174,659 | -€64,401 | -€156,887 | -€11,818 | ▲ 92.5% |
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
02-01
Bankruptcy
Opening
Tribunal de l’entreprise de Liège, division Liège · event 22-12-2025
2025
26-09
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 57 days late
2024
31-12
Financial
Weakest financial yearnet -€66,812
Net result drops to -€66,812, the lowest in the series.
24-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
05-07
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-12
Financial
Equity above €200,000Eq €204,930 ▲3.3%
5 profitable years in a row build equity to €204,930.
30-06
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial
Highest result since 2018net €110,595 ▲64.8%
Operating result €136,107, net result €110,595, both a record.
31-12
Financial
Equity above €150,000Eq €198,450 ▲110%
4 profitable years in a row build equity to €198,450.
31-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 31 days late
2020
25-08
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 25 days late
2019
17-06
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
Show earlier events
2018
11-06
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
25-09
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 56 days late
2016
12-09
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 43 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 5 acts read
About the unread acts
We know of 5 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
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
Registered office, Visé · 2 establishment units since 2013
Ground area
508 m²
Building footprint
143 m²
Volume, LiDAR
1,639 m³
2 parcels, Wallonia · tallest building 14.0 m, ±4 floors. Linked by address, not a title deed.
2 establishment units
ZIO
since 20132.225.457.538
La Mollica
since 20232.345.017.362
2 parcels
Wallonia
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 62108C0252/00E002 | Wallonia | 369 m² | 1 · 46 m² | 13.6 m · 4 fl. |
| 62108C0033/00D000 | Wallonia | 139 m² | 1 · 97 m² | 14.0 m · 4 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 | LAURIE BAUDINET RUE ERNEST SOLVAY 208,
4000 LIEGE 1- .
44 BELGISCH STAATSBLAD — 02.01.2026 — MONITEUR BELGE |
22-12-2025 → present |
Recognitions · licences · registrations
Food safety, FASFC
1 siteVisé2.225.457.538
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Of 2,474 companies in sector 47279 we hold annual accounts for 949. 773 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
Founded26-11-2013
Fiscal year end31-12
Activities, NACEBEL 2025
47279Other retail sale of food
46389Wholesale of other food products
56112Limited-service restaurants, excluding mobile food services
56210Event catering
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.