C.J.L. DIFFUSION
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 Walloon Brabant
- Declared bankrupt
- 3 April 2023
- Supervising judge
- Serge Henkens
- Official Gazette
- 07-04-2023 (pdf) ↗search the document for 2023/113588
Deadlines
- Appeal or third-party opposition until
- passed on 22 April 2023Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 3 May 2023art. XX.104 and XX.155 CEL
- First verification report
- passed on 15 May 2023Goods 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
- passed on 3 April 2024Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Rodolphe De SanRue De Clairvaux 40, 1348 Louvain-La-Neuverds@dsv-law.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
Embed in an article
Writing about this bankruptcy? Put the card of C.J.L. DIFFUSION in your article: name, enterprise number, its status in the KBO and the latest annual accounts, with a link to this dossier.
Preview
The preview appears here.
- Stays current: the status follows the register, the figures are those of the latest filed accounts. No Checked score or verdict.
- Light on your page: one small script and one data request, also answered from a cache; no cookies, no tracking.
- Where scripts do not run (a newsletter, a feed reader) a plain link remains.
Signals
Two 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 30-09-2021 was due by 30-04-2022 and was filed on 02-05-2022, 2 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
2021
2 d late
2020
6 d late
2019
29 d late
2018
5 d early
2017
49 d early
2016
33 d early
2015
61 d early
← 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 16 days before the deadline; the sector median for financial year 2021 is 3 days before the deadline, and 43% 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?Process a list How is the Wholesale of non-electrical household articles sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2021, micro schema
Equity
-€130,006
2020 · €45,065
Total assets
€88,693▼ 66.9%
2020 · €268,010
Net result
-€175,071
2020 · €2,505
Working capital
€41,291
2020 · -€128,811
Trend over the years
In euros
In per cent
Ratio
In euros
No line ticked in this group.
In per cent
No line ticked in this group.
Ratio
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 46, Wholesale trade, 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).
Every figure with its change against the fiscal year before
favourable
unfavourable
Line201920202021
Operating result€9,189-€6,824▼ 25.7%-€35
Net result€5,523-€2,505within the sector's middle half▼ 54.6%-€175,071below the sector's middle half
Equity€42,560-€45,065within the sector's middle half▲ 5.9%-€130,006below the sector's middle half
Total assets€242,758-€268,010within the sector's middle half▲ 10.4%€88,693within the sector's middle half▼ 66.9%
Debt€200,197-€222,945▲ 11.4%€218,699▼ 1.9%
Working capital-€131,665--€128,811below the sector's middle half▲ 2.2%€41,291within the sector's middle half
Solvency17.5%-16.8%within the sector's middle half▼ 0.7pp-146.6%below the sector's middle half▼ 163.4pp
Current ratio0.34-0.42below the sector's middle half▲ 0.081.88within the sector's middle half▲ 1.46
Return on assets (ROA)2.3%-0.9%within the sector's middle half▼ 1.3pp-197.4%below the sector's middle half▼ 198.3pp
above
within
below
the middle half (P25 to P75) of NACE 46, Wholesale 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 turns negative in 2021: a loss of €35 after €6,824 in 2020, the lowest result in the available series.
Balance-sheet composition
2021 in colour, 2020 as the grey bar beneath
Assets €88,693
Fixed assets
€385 ▼ 99.8%
Current assets
€88,308 ▼ 6.2%
Equity and liabilities
Equity-€130,006
Debt€218,699
Equity is negative: debt (€218,699) exceeds the balance-sheet total (€88,693).
Key figures and ratios
EBITDA
€466▼
2020 · €7,174
Cash flow
-€174,570▼
2020 · €2,855
Quick ratio
0.31▲
2020 · 0.09
Interest coverage
0.43
Debt ≤ 1 year
€47,017▼
2020 · €222,945
Debt > 1 year
€171,683
Income taxes
€548
Staff costs
€22,553
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 | 2019 | 2020 | 2021 | Change |
|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | €22,553 | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €350 | €350 | €501 | ▲ 43.2% |
| Other operating charges640/8 | - | - | €5,847 | - |
| Gross operating margin9900 | €9,753 | €40,056 | €28,866 | ▼ 27.9% |
| Operating profit (loss)9901 | €9,189 | €6,824 | -€35 | ▼ 101% |
| Financial income75/76B | - | - | €127 | - |
| Recurring financial income75 | - | €0 | €127 | ▲ 60,305% |
| Financial charges65/66B | - | - | €174,614 | - |
| Recurring financial charges65 | €457 | €4,320 | €1,089 | ▼ 74.8% |
| Non-recurring financial charges66B | - | - | €173,525 | - |
| Profit (loss) for the period before taxes9903 | €8,733 | €2,505 | -€174,523 | ▼ 7,068% |
| Income taxes67/77 | €3,210 | - | €548 | - |
| Profit (loss) for the period9904 | €5,523 | €2,505 | -€175,071 | ▼ 7,090% |
| Profit (loss) for the period to be appropriated9905 | €5,523 | €2,505 | -€175,071 | ▼ 7,090% |
| Line | 2019 | 2020 | 2021 | Change |
|---|---|---|---|---|
| Assets | ||||
| Total assets20/58 | €242,758 | €268,010 | €88,693 | ▼ 66.9% |
| Fixed assets21/28 | €174,225 | €173,875 | €385 | ▼ 99.8% |
| Tangible fixed assets22/27 | €700 | €350 | €385 | ▲ 10.1% |
| Furniture and vehicles24 | - | - | €385 | - |
| Financial fixed assets28 | €173,525 | €173,525 | - | - |
| Current assets29/58 | €68,532 | €94,134 | €88,308 | ▼ 6.2% |
| Stocks and contracts in progress3 | €57,358 | €73,165 | €73,872 | ▲ 1.0% |
| Stocks30/36 | - | - | €73,872 | - |
| Amounts receivable within one year40/41 | €301 | €9,113 | €459 | ▼ 95.0% |
| Trade receivables40 | - | - | €433 | - |
| Other amounts receivable41 | - | - | €26 | - |
| Cash at bank and in hand54/58 | €10,873 | €11,567 | €13,042 | ▲ 12.8% |
| Deferred charges and accrued income490/1 | - | - | €935 | - |
| Equity and liabilities | ||||
| Total equity and liabilities10/49 | €242,758 | €268,010 | €88,693 | ▼ 66.9% |
| Equity10/15 | €42,560 | €45,065 | -€130,006 | ▼ 388% |
| Contributions10/11 | €49,529 | €49,529 | €49,529 | = |
| Reserves13 | €1,859 | €1,859 | €1,859 | = |
| Non-distributable reserves130/1 | - | - | €1,859 | - |
| Reserves not available under the articles1311 | - | - | €1,859 | - |
| Profit (loss) carried forward14 | -€8,828 | -€6,324 | -€181,395 | ▼ 2,769% |
| Amounts payable17/49 | €200,197 | €222,945 | €218,699 | ▼ 1.9% |
| Amounts payable after more than one year17 | - | - | €171,683 | - |
| Financial debts170/4 | - | - | €171,683 | - |
| Amounts payable within one year42/48 | €200,197 | €222,945 | €47,017 | ▼ 78.9% |
| Trade debts44 | €18,686 | €29,083 | €20,194 | ▼ 30.6% |
| Suppliers440/4 | - | - | €20,194 | - |
| Advances received on contracts in progress46 | - | - | €1,704 | - |
| Taxes, remuneration and social security45 | - | - | €14,810 | - |
| Taxes450/3 | - | - | €7,483 | - |
| Remuneration and social security454/9 | - | - | €7,327 | - |
| Other amounts payable47/48 | - | - | €10,309 | - |
| Line | 2019 | 2020 | 2021 | Change |
|---|---|---|---|---|
| Profit (loss) for the period9904 | €5,523 | €2,505 | -€175,071 | ▼ 7,090% |
| + Depreciation and write-downs630 | €350 | €350 | €501 | ▲ 43.2% |
| Operating cash flow (approximation) | €5,873 | €2,855 | -€174,570 | ▼ 6,216% |
| Investment in fixed assets (approximation) | - | €0 | €172,989 | - |
| Change in cash | - | €694 | €1,475 | ▲ 113% |
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
2023
07-04
Bankruptcy
Opening
Tribunal de l’entreprise du Brabant wallon · event 03-04-2023
2022
02-05
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 2 days late
2021
30-09
Financial
Weakest financial yearnet -€175,071
Net result drops to -€175,071, the lowest in the series.
30-09
Financial
Liquidity quadruplescurrent ratio 1.88
Current ratio from 0.42 to 1.88; short-term debt falls from €222,945 to €47,017.
06-05
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 6 days late
2020
29-05
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 29 days late
2019
25-04
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
12-03
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
28-03
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
2016
29-02
NBB filing
Annual accounts filed
fiscal year 2015 · full schema
2015
06-03
NBB filing
Annual accounts filed
fiscal year 2014 · full schema
2014
26-03
NBB filing
Annual accounts filed
fiscal year 2013 · full schema
2013
22-04
NBB filing
Annual accounts filed
fiscal year 2012 · full schema
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 Belgian State Gazette acts for this company. None of them has 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
No directors read yet: 0 of 2 Gazette acts processed. See the function holders in the CBE →
Location & real-estate footprint
Registered office, La Hulpe · 1 establishment unit since 1989
Ground area
106 m²
Building footprint
55 m²
Volume, LiDAR
577 m³
Parcel 25050B0403/00M002, Wallonia · tallest building 12.0 m, ±3 floors. Linked by address, not a title deed.
1 establishment unit
Le Petit Balluchon
since 19892.025.153.528
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 25050B0403/00M002 | Wallonia | 106 m² | 1 · 55 m² | 12.0 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 | RODOLPHE DE SAN Rue De Clairvaux 40, 1348 Louvain-La-Neuve |
03-04-2023 → present |
Similar companies · same sector and region
ALOVAN International
BE 0444.349.377
Sint-Agatha-Berchem
ALPLAC'ART
BE 0437.642.224
Zemst
AMK-RB Company
BE 0418.591.523
Zaventem
ANNABELLE
BE 0428.871.147
Ukkel
AUTOMNE
BE 0443.804.494
Ukkel
This company's figures show no positive equity and no headcount, so a size comparison is not possible. These companies share only the sector and the region. Of 679 companies in this sector we hold annual accounts for 532. See the whole sector
Company details
Identification
Legal formPrivate limited company (pre-2019)
Founded12-06-1984
Fiscal year end30-09
Activities, NACEBEL 2025
46494Wholesale of non-electrical household articles
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 1 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.