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CARNA

Open bankruptcy
Public limited companyfounded 1990Herentalsebaan 415, 2160 Wommelgem, BelgiumKBO/BCE: BE 0439.562.032

A bankruptcy procedure is open for CARNA according to publications in the Belgian State Gazette; curator: CHRISTIAAN HENDRICKX.

Summary

The 2024 annual accounts show equity of €18,418 and a net result of -€5,119.

CARNAOpen bankruptcy

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 Antwerp, Antwerp division
Declared bankrupt
3 February 2026
Supervising judge
Kelly Schamphelaere
Official Gazette
09-02-2026 (pdf) ↗search the document for 2026/105634

Deadlines

Provisional date payments stopped
3 February 2026A later judgment can change the date.art. XX.105 CEL
Appeal or third-party opposition until
passed on 24 February 2026Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
File the claim in RegSol until
passed on 5 March 2026art. XX.104 and XX.155 CEL
First verification report
passed on 3 April 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
3 February 2027Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL

Curator

What to do now

  1. Do not deliver on credit any more without an agreement with the curator.
  2. Gather your documents: invoices, purchase orders, contract, delivery notes and reminders.
  3. 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.
  4. Delivered under retention of title? Reclaim your goods before the first report on the verification of claims.
  5. Ask your accountant about the VAT on the unpaid invoices: in a bankruptcy it can be recovered under conditions.
  6. 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 · Persistent losses
Two consecutive loss-making years (2023 and 2024); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2024
Net result per financial year
18192021222324
2018 to 2024 · latest year -€5,119
raises risk · Open bankruptcy
Active bankruptcy procedure in the Belgisch Staatsblad. Claims are handled by the appointed curator. The KBO register also records: open bankruptcy.
Belgian State Gazette
neutral · Filed after the deadline
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 26-08-2025, 26 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 filings
Deviation from the deadline
2024
26 d late
2023
27 d late
2022
4 d early
2021
9 d early
2020
9 d early
2019
31 d early
2018
40 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 6 days before the deadline; the sector median for financial year 2024 is on the deadline day, and 47% of the sector filed late.

Checked, nothing found (1)
neutral · No strike-offs in the KBO publications
We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
KBO publications · our coverage

History

On 19 January 1990, CARNA was incorporated.1 Revenue went from EUR 1.6 million in 2018 to EUR 90,122 in 2021 and headcount from 10 to 1.8 full-time equivalents.2 The company was declared bankrupt on 3 February 2026.3

  1. 1Crossroads Bank for Enterprises
  2. 2National Bank, annual accounts 2018 and 2021
  3. 3Belgian State Gazette, 09-02-2026

Go further with this company

Investigating this company? Keep it with today's facts in a case file.

Financials · fiscal year 2024, abbreviated schema

Turnover
€90,122▼ 76.5%
2020 · €384,036
EBIT margin
5.5%▲ 4.0pp
2020 · 1.4%
Net result
-€5,119▲ 79.0%
2023 · -€24,407
Working capital
€38,418▼ 11.8%
2023 · €43,538
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 47, Retail 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), Staff (FTE).

Every figure with its change against the fiscal year before
favourable unfavourable
Line20202021202220232024
Turnover€384,036▼ 39.7%€90,122▼ 76.5%
Operating result€5,452▼ 47.9%€4,916▼ 9.8%-€38,044-€24,220▲ 36.3%-€5,003▲ 79.3%
Net result€2,657within the sector's middle half▼ 48.6%€3,148within the sector's middle half▲ 18.5%-€38,136below the sector's middle half-€24,407below the sector's middle half▲ 36.0%-€5,119below the sector's middle half▲ 79.0%
EBIT margin1.4%▼ 0.2pp5.5%▲ 4.0pp
Equity€82,932within the sector's middle half▲ 3.3%€86,080within the sector's middle half▲ 3.8%€47,944below the sector's middle half▼ 44.3%€23,538below the sector's middle half▼ 50.9%€18,418below the sector's middle half▼ 21.7%
Total assets€184,975below the sector's middle half▼ 18.2%€96,180below the sector's middle half▼ 48.0%€106,091below the sector's middle half▲ 10.3%€55,282below the sector's middle half▼ 47.9%€51,755below the sector's middle half▼ 6.4%
Debt€102,043▼ 30.0%€10,100▼ 90.1%€58,147▲ 476%€31,744▼ 45.4%€33,336▲ 5.0%
Working capital€75,026within the sector's middle half▲ 8.4%€86,080within the sector's middle half▲ 14.7%€47,944within the sector's middle half▼ 44.3%€43,538within the sector's middle half▼ 9.2%€38,418within the sector's middle half▼ 11.8%
Solvency44.8%within the sector's middle half▲ 9.3pp89.5%above the sector's middle half▲ 44.7pp45.2%within the sector's middle half▼ 44.3pp42.6%within the sector's middle half▼ 2.6pp35.6%within the sector's middle half▼ 7.0pp
Current ratio1.74within the sector's middle half▲ 0.269.52above the sector's middle half▲ 7.791.82within the sector's middle half▼ 7.704.71above the sector's middle half▲ 2.883.88above the sector's middle half▼ 0.83
Return on assets (ROA)1.4%within the sector's middle half▼ 0.9pp3.3%within the sector's middle half▲ 1.8pp-35.9%below the sector's middle half▼ 39.2pp-44.1%below the sector's middle half▼ 8.2pp-9.9%below the sector's middle half▲ 34.3pp
Staff (FTE)3.7within the sector's middle half▼ 26.0%1.8below the sector's middle half▼ 51.4%
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.
Result per fiscal year
Operating resultNet result
-€40,000-€20,000€0Operating result 2020: €5,452€5,452Net result 2020: €2,657€2,657Operating result 2021: €4,916€4,916Net result 2021: €3,148€3,148Operating result 2022: -€38,044-€38,044Net result 2022: -€38,136-€38,136Operating result 2023: -€24,220-€24,220Net result 2023: -€24,407-€24,407Operating result 2024: -€5,003-€5,003Net result 2024: -€5,119-€5,11920202021202220232024-€40,000-€30,000-€20,000-€10,000€0Operating result 2022: -€38,044-€38,000Net result 2022: -€38,136-€38,100Operating result 2023: -€24,220-€24,200Net result 2023: -€24,407-€24,400Operating result 2024: -€5,003-€5,000Net result 2024: -€5,119-€5,120202220232024
The operating result stays negative: a loss of €5,003 in 2024 against €24,220 in 2023; the loss shrinks.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Equity and liabilities €51,755
Equity €18,418 ▼ 21.7%
Debt €33,336 ▲ 5.0%
Debt's share of the balance-sheet total rises from 57.4% to 64.4%. Equity is lower and debt is higher.
Key figures and ratios
2024 value · change against 2023
Debt to equity
1.81▲
2023 · 1.35
ROE
-27.8%▲
2023 · -103.7%
Debt ≤ 1 year
€13,336▲
2023 · €11,744
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
Filed annual accounts As filed with the NBB · 2024 against 2023 · 34 lines
Balance sheet Code20232024
Assets
Total assets20/58€55,282€51,755▼
Current assets29/58€55,282€51,755▼
Amounts receivable within one year40/41€48,285€47,285▼
Trade receivables40€47,285€47,285=
Other amounts receivable41€1,000-
Cash at bank and in hand54/58€6,997€4,469▼
Equity and liabilities
Total equity and liabilities10/49€55,282€51,755▼
Equity10/15€23,538€18,418▼
Contributions10/11€62,000€62,000=
Capital10€62,000€62,000=
Issued capital100€62,000€62,000=
Reserves13€6,200€6,200=
Non-distributable reserves130/1€6,200€6,200=
Legal reserve130€6,200€6,200=
Profit (loss) carried forward14-€44,662-€49,782▼
Amounts payable17/49€31,744€33,336▲
Amounts payable within one year42/48€11,744€13,336▲
Trade debts44€11,744€13,336▲
Suppliers440/4€11,744€13,336▲
Taxes, remuneration and social security45€0-
Taxes450/3€0-
Other amounts payable47/48€0€0=
Accrued charges and deferred income492/3€20,000€20,000=
Income statement Code20232024
Remuneration, social security and pensions62€69-
Other operating charges640/8€4,148€118▼
Gross operating margin9900-€20,003-€4,885▲
Operating profit (loss)9901-€24,220-€5,003▲
Financial charges65/66B€187€116▼
Recurring financial charges65€187€116▼
Profit (loss) for the period before taxes9903-€24,407-€5,119▲
Profit (loss) for the period9904-€24,407-€5,119▲
Profit (loss) for the period to be appropriated9905-€24,407-€5,119▲
Appropriation of the result
Profit (loss) to be appropriated9906-€44,662-€49,782▼
Profit (loss) brought forward from the previous period14P-€20,256-€44,662▼
Line20202021202220232024Change
Operating income70/76A-€150,219----
Turnover70€384,036€90,122----
Other operating income74-€60,097----
Operating charges60/66A-€145,303€38,044---
Goods for resale, raw materials and consumables60-€75,505----
Purchases600/8-€67,861----
Change in stocks: decrease (increase)609-€7,644----
Services and other goods61-€20,829€37,044---
Remuneration, social security and pensions62-€40,819€551€69--
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€3,148€2,703----
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4--€325----
Other operating charges640/8-€5,772€450€4,148€118▼ 97.2%
Gross operating margin9900----€20,003-€4,885▲ 75.6%
Operating profit (loss)9901€5,452€4,916-€38,044-€24,220-€5,003▲ 79.3%
Financial income75/76B--€69---
Recurring financial income75--€69---
Income from current assets751--€69---
Financial charges65/66B-€370€161€187€116▼ 38.0%
Recurring financial charges65€952€370€161€187€116▼ 38.0%
Debt charges650€866€220----
Other financial charges652/9-€150€161---
Profit (loss) for the period before taxes9903€4,500€4,546-€38,136-€24,407-€5,119▲ 79.0%
Income taxes67/77€1,843€1,398----
Taxes670/3-€1,398----
Profit (loss) for the period9904€2,657€3,148-€38,136-€24,407-€5,119▲ 79.0%
Profit (loss) for the period to be appropriated9905€2,657€3,148-€38,136-€24,407-€5,119▲ 79.0%
Line20202021202220232024Change
Assets
Total assets20/58€184,975€96,180€106,091€55,282€51,755▼ 6.4%
Fixed assets21/28€7,907-----
Tangible fixed assets22/27€7,907-----
Current assets29/58€177,069€96,180€106,091€55,282€51,755▼ 6.4%
Stocks and contracts in progress3€7,319-----
Amounts receivable within one year40/41€148,589€92,173€104,104€48,285€47,285▼ 2.1%
Trade receivables40-€90,265€103,104€47,285€47,285=
Other amounts receivable41-€1,908€1,000€1,000--
Cash at bank and in hand54/58€18,816€4,007€1,987€6,997€4,469▼ 36.1%
Equity and liabilities
Total equity and liabilities10/49€184,975€96,180€106,091€55,282€51,755▼ 6.4%
Equity10/15€82,932€86,080€47,944€23,538€18,418▼ 21.7%
Contributions10/11€62,000€62,000€62,000€62,000€62,000=
Capital10-€62,000€62,000€62,000€62,000=
Issued capital100-€62,000€62,000€62,000€62,000=
Reserves13€6,200€6,200€6,200€6,200€6,200=
Non-distributable reserves130/1-€6,200€6,200€6,200€6,200=
Legal reserve130-€6,200€6,200€6,200€6,200=
Profit (loss) carried forward14€14,732€17,880-€20,256-€44,662-€49,782▼ 11.5%
Amounts payable17/49€102,043€10,100€58,147€31,744€33,336▲ 5.0%
Amounts payable within one year42/48€102,043€10,100€58,147€11,744€13,336▲ 13.6%
Trade debts44€59,320€9,536€45,645€11,744€13,336▲ 13.6%
Suppliers440/4-€9,536€45,645€11,744€13,336▲ 13.6%
Taxes, remuneration and social security45-€564€12,502€0--
Taxes450/3--€12,502€0--
Remuneration and social security454/9-€564----
Other amounts payable47/48---€0€0-
Accrued charges and deferred income492/3---€20,000€20,000=
Line20202021202220232024Change
Profit (loss) for the period9904€2,657€3,148-€38,136-€24,407-€5,119▲ 79.0%
+ Depreciation and write-downs630€3,148€2,703----
Operating cash flow (approximation)€5,805€5,851-€38,136-€24,407-€5,119▲ 79.0%
Change in cash--€14,809-€2,020€5,010-€2,527▼ 150%

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

Download as CSV

Timeline · acts, filings and financial milestones

2026
09-02
Bankruptcy Opening
Ondernemingsrechtbank Antwerpen, afdeling Antwerpen · event 03-02-2026
2025
26-08
NBB filing Annual accounts filed
fiscal year 2024 · abbreviated schema · 26 days late
2024
27-08
NBB filing Annual accounts filed
fiscal year 2023 · abbreviated schema · 27 days late
2023
31-12
Financial Liquidity triplescurrent ratio 4.71
Current ratio from 1.82 to 4.71; short-term debt falls from €58,147 to €11,744.
27-07
NBB filing Annual accounts filed
fiscal year 2022 · full schema
2022
31-12
Financial Weakest financial yearnet -€38,136
Net result drops to -€38,136, the lowest in the series.
22-07
NBB filing Annual accounts filed
fiscal year 2021 · full schema
2021
31-12
Financial Liquidity times 5current ratio 9.52
Current ratio from 1.74 to 9.52; short-term debt falls from €102,043 to €10,100.
22-07
NBB filing Annual accounts filed
fiscal year 2020 · full schema
2020
30-06
NBB filing Annual accounts filed
fiscal year 2019 · full schema
2019
31-12
Financial Highest result since 2018net €5,172 ▲33.5%
Operating result €10,470, net result €5,172, both a record.
21-06
NBB filing Annual accounts filed
fiscal year 2018 · full schema
Show earlier events
2018
22-06
NBB filing Annual accounts filed
fiscal year 2017 · full schema
2017
14-06
NBB filing Annual accounts filed
fiscal year 2016 · full schema
2016
23-06
NBB filing Annual accounts filed
fiscal year 2015 · full schema
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 9 acts read
About the unread acts

We know of 9 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 9 Gazette acts processed. See the function holders in the CBE →
Location & real-estate footprint
Registered office, Wommelgem
exact location from the address register On OpenStreetMap
Ground area
1,805 m²
Building footprint
527 m²
Volume, LiDAR
3,109 m³
Parcel 11052D0009/00E002, Flanders · tallest building 6.9 m, ±2 floors. Linked by address, not a title deed.
14 companies at this address See who is registered here
1 parcel
Flanders 1 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
11052D0009/00E002 Flanders 1,805 m² 1 · 527 m² 6.9 m · 2 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 CHRISTIAAN HENDRICKX
Cuylitsstraat 48, 2018 Antwerpen 1
03-02-2026 → present

Structure & network

Part of the group SOVER PARTICIPATIEMIJ 12 companies Group, risk and exposure

Owners and holdings

1 owner

Chain of control

  1. SOVER PARTICIPATIEMIJ 100%
  2. VERSO FOOD GROUP 99.9%
  3. CARNA

Highest known parent: SOVER PARTICIPATIEMIJ. The sources do not say who stands above it.

Owners 1

Holdings 0

No holding stated in the accounts, acts or LEI register we read.

According to the annual accounts of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.

Connections & network

No current directors or connected companies found in the register.

Similar companies · same sector, comparable size

Of 3,042 companies in this sector we hold annual accounts for 1,568. 996 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector

Company details

Identification
Legal formPublic limited company
Founded19-01-1990
Fiscal year end31-12
Activities, NACEBEL 2025
47221Retail sale of meat and meat products, excluding game and poultry
E-invoicing
Reachable via Peppol
Peppol ID 0208:0439562032
Also 9925:BE0439562032
Registered 22-02-2026

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.