BESO'S
InactiveBESO'S was declared bankrupt on 30-09-2024 (Tribunal de l’entreprise francophone de Bruxelles); the bankruptcy was closed for insufficient assets by judgment of 18-11-2025, published in the Belgian State Gazette on 10-12-2025.
Summary
Inactive; last annual accounts for fiscal year 2023.
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 31-03-2024, 2 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 · 4 filingsPosition against the passed deadline
31-03-2024 close31-10-2024 deadline24-09-2026 today
neutral · Latest accounts filed on time
The financial year that closed on 31-03-2023 was due by 31-10-2023 and was filed on 29-09-2023, 32 days ahead of the deadline.
NBB · 4 filingsDeviation from the deadline
2025
not filed
2024
not filed
2023
32 d early
2022
179 d late
2021
479 d late
2020
38 d early
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2023, micro schema
Turnover
€28k
EBIT margin
-97.4%
Net result
€10k
2022 · €-1k
2020: €-28k
2021: €11k
2022: €-1k
2020 → 2023
Working capital
€-11k▲ 61.9%
2022 · €-28k
2020: €-49k
2021: €-32k
2022: €-28k
2020 → 2023
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line2020202120222023Trend
Turnover€28k-
Equity€-10k-€1k€183▼ 86.0%€10k▲ 5,461%
Operating result€-28k-€11k€-953€10k
Net result€-28k-€11k€-1k€10k
Result per fiscal year
Operating resultNet result
The operating result returns to profit in 2023: €10k after a loss of €953 in 2022.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Assets €30k
Fixed assets
€22k ▼ 19.5%
Current assets
€8k ▲ 207%
Equity and liabilities €30k
Equity
€10k ▲ 5,461%
Debt
€20k ▼ 33.8%
Debt's share of the balance-sheet total falls from 99.4% to 66.3%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€16k▲
2022 · €5k
Cash flow
€16k▲
2022 · €4k
Current ratio
0.42▲
2022 · 0.08
Quick ratio
0.40▲
2022 · 0.07
Debt to equity
1.97
ROE
98.2%
ROA
33.1%▲
2022 · -3.7%
Interest coverage
37.81▲
2022 · 27.44
Debt ≤ 1 year
€18k▼
2022 · €30k
Income taxes
€-152
Staff costs
€5k
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 · 2023 against 2022 · 43 lines
Balance sheet
Code20222023
Assets
Total assets20/58€30k€30k▼
Fixed assets21/28€28k€22k▼
Intangible fixed assets21€25k€20k▼
Tangible fixed assets22/27€2k€2k▼
Furniture and vehicles24€227€76▼
Other tangible fixed assets26€2k€2k▼
Financial fixed assets28€450€600▲
Current assets29/58€3k€8k▲
Stocks and contracts in progress3€272€420▲
Stocks30/36€272€420▲
Amounts receivable within one year40/41€1k€2k▲
Trade receivables40-€2k
Other amounts receivable41€1k-
Cash at bank and in hand54/58€481€53▼
Deferred charges and accrued income490/1€570€5k▲
Equity and liabilities
Total equity and liabilities10/49€30k€30k▼
Equity10/15€183€10k▲
Contributions10/11€19k€19k=
Capital10€19k-
Issued capital100€19k-
Profit (loss) carried forward14€-18k€-8k▲
Amounts payable17/49€30k€20k▼
Amounts payable within one year42/48€30k€18k▼
Trade debts44-€3k
Bills of exchange payable441-€3k
Taxes, remuneration and social security45€418€2k▲
Taxes450/3€418€703▲
Remuneration and social security454/9-€2k
Other amounts payable47/48€30k€13k▼
Accrued charges and deferred income492/3-€2k
Income statement
Code20222023
Remuneration, social security and pensions62-€5k
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€6k€6k=
Other operating charges640/8-€74
Gross operating margin9900€5k€21k▲
Operating profit (loss)9901€-953€10k▲
Financial charges65/66B€169€419▲
Recurring financial charges65€169€419▲
Profit (loss) for the period before taxes9903€-1k€10k▲
Income taxes67/77-€-152
Profit (loss) for the period9904€-1k€10k▲
Profit (loss) for the period to be appropriated9905€-1k€10k▲
Appropriation of the result
Profit (loss) to be appropriated9906€-18k€-8k▲
Profit (loss) brought forward from the previous period14P€-17k€-18k▼
The notes to these accounts (9 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
2025
10-12
Bankruptcy
Bankruptcy closure (insufficient assets)
Tribunal de l’entreprise francophone de Bruxelles · BESO’S SPRL RUE MIDDELBOURG 86, 1170 WATERMAEL-BOITSFORT. déclarée le 30 septembre 2024 · event 18-11-2025
2024
07-10
Bankruptcy
Opening
Tribunal de l’entreprise francophone de Bruxelles · BESO’S SPRL RUE MIDDELBOURG 86, 1170 WATERMAEL-BOITSFORT · event 30-09-2024
2023
05-12
Judicial reorganisation
Plan homologation
Tribunal de l’entreprise francophone de Bruxelles · 20230060 · event 13-11-2023
05-10
Judicial reorganisation
Extension
Tribunal de l’entreprise francophone de Bruxelles · collectif · event 27-09-2023
29-09
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
28-04
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 179 days late
31-03
Financial
Back to profitnet €10k
Net result €10k after one loss-making year.
22-02
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 479 days late
2021
31-03
Financial
Back to profitnet €11k
Net result €11k after one loss-making year.
2020
23-09
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
4 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 | MAIA GUTMANN LE PAIGE RUE DE LA LOI 28,
1040 ETTERBEEK |
30-09-2024 → 18-11-2025 |