CAYUGA
Overview
Information for creditors
French-language Enterprise Court of Brussels · Official Gazette of 09-03-2026- Francois Le Gentil De Rosmorductrusteefderosmorduc@ensch.be
Steps, deadlines and articles of law
The procedure
- Supervising judge
- Nathalie Schryvers
- Official Gazette
- 09-03-2026search the document for 2026/109545
Deadlines
- Appeal or third-party opposition
- passed on 24 March 2026art. XX.108, Code of Economic Law
- Filing the claim in RegSol
- passed on 1 April 2026art. XX.104 and XX.155, Code of Economic Law
- First verification report
- passed on 8 April 2026art. XX.104 and XX.194, Code of Economic Law
- Late claim until
- 2 March 2027A late claim shares only in what has not yet been paid out. You bear the costs of that claim.art. XX.165, Code of Economic Law
Trustee
- Francois Le Gentil De RosmorducAvenue Louise 349/17, 1050 Ixellesfderosmorduc@ensch.be
Steps for a creditor
- Stop delivering on credit unless the trustee agrees.
- Gather your documents: invoices, purchase orders, contract, delivery notes and reminders.
- The ordinary term has passed. File a late claim in RegSol (regsol.be) until 2 March 2027, yourself with eID or itsme, or through your lawyer. It shares only in what has not yet been paid out, and you bear the costs.
- Ask your accountant about the VAT on the unpaid invoices. In a bankruptcy it can be recovered, subject to conditions.
- Follow the file in RegSol. The verification report (admitted or disputed) and the trustee's reports appear there.
These deadlines come from the publication of the judgment. Check them in RegSol before you file anything. Once a deadline has passed, it is too late for that step.
If this company owes you money, you are not paid automatically. You file your claim yourself, within the deadline the judgment sets.
This is general information, not legal advice. If in doubt, the trustee, your lawyer or your accountant can help.
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Lifetime
6 annual accounts with figures on one time axisKey points
from the 2024 annual accounts, the last ones filedFilings
The 2024 accounts came latest: 118 days after the end of the period.
Lifetime
Board and ownership
- BERLUW MANAGEMENT 50%bankrupt since 19-01-2026equity €193,681 (2024) · 2024 annual accounts of BERLUW MANAGEMENT
Recent changes
Official details
Source: KBO- Status
- In bankruptcydeclared bankrupt on 02-03-2026
- Registered office
- 11 active companies are registered at this addressSource: KBO register, as of 9 November 2026.
- Activity
- Full-service restaurantsNACE 56111and 1 other
- Joint committee
- 302Hotels and catering · annual accounts 2022
- Establishment unit
- 2.291.917.6811170 Watermael-Boitsfort, since 02-04-2019
- Financial year end
- 31 December
- Peppol
- Not found in the Peppol Directory
Annual accounts 2024
- €224,474▼ 11.7%
- ≈ €650,000estimated
- €1,459
- -€239,190▼ 0.6%
- €125,676▼ 11.1%
- Employeeson 31-12-2024
- 12▼ 20.0%
- Filing
- Filed on 26-11-2025
Insights on CAYUGA
On 2 March 2026 the court declared CAYUGA bankrupt.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
Financials
Annual accounts 2024
micro format, filed on 26-11-2025, 118 days lateTurnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €650,000. Estimated: probably between €550,000 and €790,000.
Balance sheet
balance sheet total €125,676 on 31-12-2024in euro
in euro
Position in the sector
-190.3%
Higher than 7% of 18,731 companies in 2024.
0.24
Higher than 11% of 18,120 companies in 2024.
-1.2%
Higher than 30% of 18,199 companies in 2024.
Net result: middle half · Equity: bottom quarter · Balance sheet total: middle half · Working capital: bottom quarter
Staff
€18,800
Staff costs divided by the average number of full-time equivalents.
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|---|
| Balance sheet: assets | |||||||
20/58 |
125,676 | 141,342 | 172,821 | 69,154 | 112,176 | 76,083 | |
20 |
- | - | 301 | 542 | 783 | 1,025 | |
21/28 |
38,089 | 82,492 | 122,746 | 47,654 | 50,454 | 58,341 | |
21 |
10,700 | 19,334 | 27,848 | 36,423 | 44,996 | 53,570 | |
22/27 |
27,111 | 62,880 | 94,620 | 11,193 | 5,420 | 4,771 | |
23 |
20,668 | 31,338 | 40,595 | 9,000 | 3,365 | 1,720 | |
24 |
294 | 22,790 | 43,056 | 2,193 | 2,055 | 3,051 | |
26 |
6,149 | 8,752 | 10,969 | - | - | - | |
28 |
279 | 279 | 279 | 39 | 39 | - | |
29/58 |
87,587 | 58,850 | 49,774 | 20,958 | 60,938 | 16,718 | |
3 |
1,984 | 42,084 | 35,762 | - | 37,138 | 8,000 | |
30/36 |
1,984 | 42,084 | 35,762 | - | 37,138 | 8,000 | |
40/41 |
16,123 | 13,093 | 3,293 | 12,100 | 2,788 | - | |
40 |
15,208 | 12,901 | 3,287 | 12,100 | 2,788 | - | |
41 |
915 | 192 | 7 | - | - | - | |
54/58 |
69,480 | 3,673 | 10,719 | 8,858 | 21,012 | 8,718 | |
| Balance sheet: equity and liabilities | |||||||
10/49 |
125,676 | 141,342 | 172,821 | 69,154 | 112,176 | 76,083 | |
10/15 |
-239,190 | -237,731 | -239,098 | -112,160 | -54,423 | -60,218 | |
10/11 |
7,500 | 7,500 | 7,500 | 7,500 | 7,500 | 7,500 | |
100 |
- | - | - | - | - | 18,550 | |
101 |
- | - | - | - | - | 11,050 | |
14 |
-246,690 | -245,231 | -246,598 | -119,660 | -61,923 | -67,718 | |
17/49 |
364,866 | 379,073 | 411,919 | 181,315 | 166,599 | 136,301 | |
17 |
- | - | 2,559 | 6,168 | 14,251 | 19,324 | |
170/4 |
- | - | 2,559 | 6,168 | 14,251 | 19,324 | |
42/48 |
364,866 | 379,073 | 409,360 | 175,146 | 151,348 | 116,977 | |
42 |
7,530 | 6,410 | 3,610 | 8,083 | 10,923 | 7,359 | |
44 |
160,733 | 165,185 | 145,581 | 21,950 | 25,954 | 22,060 | |
440/4 |
160,733 | 165,185 | 145,581 | 21,950 | 25,954 | 21,830 | |
441 |
- | - | - | - | - | 230 | |
46 |
- | 10,000 | - | - | 2,899 | - | |
45 |
27,896 | 35,054 | 89,495 | 31,110 | 27,629 | 21,154 | |
450/3 |
15,685 | 7,731 | 24,077 | 4,383 | 4,654 | 5,107 | |
454/9 |
12,211 | 27,324 | 65,418 | 26,727 | 22,975 | 16,047 | |
47/48 |
168,707 | 162,423 | 170,675 | 114,004 | 83,944 | 66,404 | |
492/3 |
- | - | - | - | 1,000 | - | |
| Income statement | |||||||
76A |
825 | - | 2,422 | - | - | - | |
9900 |
224,474 | 254,356 | 136,666 | 154,130 | 135,971 | 27,921 | |
62 |
188,004 | 207,926 | 221,690 | 196,802 | 113,545 | 86,505 | |
630 |
22,230 | 31,312 | 33,779 | 11,383 | 10,756 | 7,761 | |
640/8 |
4,056 | 7,351 | 3,402 | 348 | 348 | 931 | |
66A |
7,304 | 4,029 | 199 | - | - | - | |
9901 |
2,881 | 3,739 | -122,404 | -54,403 | 11,322 | -67,276 | |
75/76B |
65 | 111 | 61 | 580 | 165 | 35 | |
75 |
65 | 111 | 61 | 580 | 165 | 35 | |
65/66B |
4,405 | 2,483 | 4,595 | 3,914 | 5,693 | 477 | |
65 |
4,405 | 2,483 | 4,595 | 3,914 | 5,693 | 477 | |
9903 |
-1,459 | 1,368 | -126,938 | -57,737 | 5,795 | -67,718 | |
9904 |
-1,459 | 1,368 | -126,938 | -57,737 | 5,795 | -67,718 | |
9905 |
-1,459 | 1,368 | -126,938 | -57,737 | 5,795 | -67,718 | |
| Appropriation of the result | |||||||
9906 |
-246,690 | -245,231 | -246,598 | -119,660 | -61,923 | -67,718 | |
14P |
-245,231 | -246,598 | -119,660 | -61,923 | - | - | |
| Social balance sheet | |||||||
9087 |
10 | 12 | 12.6 | 9.8 | 7.4 | 4.4 | |
Hours worked1013 |
10,944 | 10,944 | 12,368 | 11,269 | 6,889 | 2,755 | |
| Document | |||||||
The notes to these accounts have 11 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).
Source: Annual accounts 2024 (PDF), filed on 26-11-2025.
Filings
each dot is a set of accounts, on the day it reached the National Bank2024 annual accounts filed 118 days after the deadline. Filed on 26 November 2025, deadline 31 July 2025 (7 months after the close on 31 December 2024, Companies Code art. 3:10). Source: NBB, 2025-00570815.
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2024 | micro format | 26-11-2025 | 2025-00570815 | |
| 31-12-2023 | micro format | 20-08-2024 | 2024-00352836 | |
| 31-12-2022 | micro format | 18-10-2023 | 2023-00487924 | |
| 31-12-2021 | micro format | 21-09-2022 | 2022-20438633 | |
| 31-12-2020 | micro format | 23-08-2021 | 2021-53500442 | |
| 31-12-2019 | micro format | 18-08-2020 | 2020-42500142 |
Key figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|---|
| 25,110 | 35,051 | -88,625 | -43,020 | 22,079 | -59,515 | ||
| 20,770 | 32,679 | -93,159 | -46,354 | 16,551 | -59,956 | ||
| 2,807 | 2,957 | 108,630 | 8,341 | 2,629 | 65,921 | ||
| 65,807 | -7,045 | 1,860 | -12,154 | 12,294 | - | ||
| -277,279 | -320,223 | -359,587 | -154,188 | -90,410 | -100,259 | ||
| -190.3% | -168.2% | -138.4% | -162.2% | -48.5% | -79.1% | ||
| 0.24 | 0.16 | 0.12 | 0.12 | 0.40 | 0.14 | ||
| 0.23 | 0.04 | 0.03 | 0.12 | 0.16 | 0.07 | ||
| -1.2% | 1.0% | -73.5% | -83.5% | 5.2% | -89.0% | ||
| 5.70 | 14.12 | -19.29 | -10.99 | - | - |
Debt to equity is not shown because equity is negative. Debt divided by negative equity means nothing.
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
Social balance sheet
| Item | 31-12-2024 | 31-12-2023 | 31-12-2022 | 31-12-2021 |
|---|---|---|---|---|
| Employees at the balance-sheet date | 12 | 15 | 11 | - |
| full-time | 2 | 2 | 3 | - |
| part-time | 10 | 13 | 8 | - |
| in full-time equivalents | 5.6 | 6.8 | 4.8 | - |
| 5.6 | 6.6 | 8.4 | 8.6 | |
| On a permanent contract | 12 | 5 | 3 | - |
| Joined | - | - | - | 32 |
| Left | - | - | - | 45 |
Source: social balance sheet in the 2021 to 2024 annual accounts
Investments
fixed assets acquired| Item | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
| Tangible fixed assets | €2,807 | €2,957 | €108,390 | €8,340 |
| Intangible fixed assets | - | - | - | €1 |
| Financial fixed assets | - | - | €240 | - |
| €22,230 | €31,312 | €33,779 | €11,383 |
Source: notes to the 2021 to 2024 annual accounts (statement of fixed assets)
Insights on CAYUGA
The operating result for 2024 is 23% lower than in 2023.
Equity is negative. Debt (€364,866) exceeds the balance-sheet total (€125,676).
Board & ownership
Curator
the curator has managed the company since 02-03-2026Last board
2 directors, no change since 2022Mandates through the years
4 names, the dashed line is todayDirector
Director
Manager
Manager (not named in the articles)
Mandates as a list
- Frédérik BERNA
- Director, from 15-12-2021, until the bankruptcy of 02-03-2026
- VACHEY MARIE
- Director, from 01-04-2022, until the bankruptcy of 02-03-2026
- Pierre André DOLCIAMI
- Manager, appointed by deed of 06-08-2019, until 21-02-2022
- Manager, appointed by deed of 06-08-2019, no longer listed in the 2022 annual accounts
- MENTIOR Nicolas Pierre Jean Bruno
- Manager (not named in the articles), appointed by deed of 04-04-2019, until 06-08-2019
Control
Capital
- Contribution
- €7,500
- Source
- 2024 annual accounts
Owners through the years
as the annual accounts name themOwners as a list
- BERLUW MANAGEMENT
Source: lists of holdings in the owners' accounts
Articles of association
deed of 04-04-2019 (in French)- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimited
- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- In June at 19:00
- Dissolution ruleThe articles set when and by whom the company can be dissolved.
- “Dissolution éventuelle et autres mesures annoncées ordre du jour, rapport spécial du gérant justifiant propositions tenu à disposition…”
Capital transactions
- BERLUW MANAGEMENT all shares
Network & group
No group
CAYUGA has no parent and no holdings in its annual accounts.
At the same address
Terhulpsesteenweg 194, 1170 Watermael-Boitsfort · 10 other companies| QUARTIER LUXE
registered office since 01-11-2013 · founded in 2013 |
total assets €738,757 (2025) 0539.927.734 |
| BERLUW MANAGEMENT
registered office since 16-11-2006 · founded in 2006 |
total assets €509,314 (2024) 0885.213.387 |
| Toutbon
registered office since 16-10-2020 · founded in 2020 |
total assets €382,549 (2025) 0756.687.991 |
| PRESTHORE
registered office since 18-12-2024 · founded in 2024 |
total assets €27,637 (2025) 1017.621.258 |
| BALTHUS
establishment since 08-11-2012 · founded in 2012 · negative equity (2025) |
total assets €4,073 (2025) 0500.675.396 |
| CIVIC NETWORK
establishment since 07-07-1992 · founded in 1992 · negative equity (2023) · accounts filed late |
total assets €1,339 (2023) 0446.883.552 |
| Vilain, Héloïse (sole trader)
establishment since 01-04-2017 |
founded in 2021 0641.695.085 |
| Association Des Copropriétaires De La Résidence Beau Séjour à Watermael-Boitsfort, Chaussée De La Hulpe 194-196
registered office since 19-04-2010 |
founded in 2010 0825.327.666 |
| De Smedt, Valéry (sole trader)
establishment since 03-05-2002 |
founded in 2002 0555.630.648 |
| GANESHA
registered office since 05-11-1992 |
founded in 1992 0448.455.843 |
Connections & network
2 last directorsThe network starts from the directors of CAYUGA. Every other company they run is a node.
Timeline
Timeline
14 events since 2019
Resignation: Pierre-André DOLCIAMI (director)Appointment: Frédérik BERNA (director) · BERLUW MANAGEMENT holds all the shares · General meeting of 15-12-20214 points ▸
- General meeting, 15-12-2021
- BERLUW MANAGEMENT holds all the shares
- Director resignation, Pierre-André DOLCIAMI
- Director appointment, Frédérik BERNA
New managerPierre André DOLCIAMI appointed, Nicolas MENTIOR resigned · Director discharge: Nicolas MENTIOR · General meeting of 01-07-20194 points ▸
- General meeting, 01-07-2019
- Director resignation, Nicolas MENTIOR (manager)
- Director appointment, Pierre André DOLCIAMI (manager)
- Director discharge, Nicolas MENTIOR
IncorporationFounders: MENTIOR Nicolas Pierre Jean Bruno, DE la BARRA VILLARROEL Gaël Alejandro and DOLCIAMI Pierre André Noël · Founding capital of €18,550, 120 shares · Appointment: MENTIOR Nicolas Pierre Jean Bruno (manager) · published on 04-04-20197 points ▸
- Founder, MENTIOR Nicolas Pierre Jean Bruno
- Founder, DE la BARRA VILLARROEL Gaël Alejandro
- Founder, DOLCIAMI Pierre André Noël
- Founding capital, €18,550, 120 shares
- Board rule, 1
- Director appointment, MENTIOR Nicolas Pierre Jean Bruno (manager (not named in the articles))
- Permanent representative, MENTIOR Nicolas Pierre Jean Bruno
- The deed holds 8 more points.
Financial milestones sit on the financial year-end date, not the filing date.
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
History
CAYUGA was incorporated on 2 April 2019.1 The board currently has 2 members. Frédérik BERNA has served longest, since 2022.2 Total assets rose from €76,083 in 2019 to €125,676 in 2024 and headcount from 4.4 to 10 full-time equivalents.3 On 2 March 2026 the company was declared bankrupt.4
Company details
Identity
- Enterprise number
- 0723.974.346
- VAT number
- BE 0723.974.346
- Legal form
- Private limited company (pre-2019)
- Status
- In bankruptcy, since 02-03-2026
- Founded
- 02-04-2019
- Financial year
- ends on 31 December
- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- In June at 19:00deed of 04-04-2019 (in French)
- Peppol
- Not found in the Peppol Directory
- Name
- CAYUGA in French
- Entity type
- Legal entity
- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimiteddeed of 04-04-2019 (in French)
- Registered office clauseThe articles name the region of the registered office. The language of official documents depends on that region, among other things.
- “Chaussée de La Hulpe 194, 1170 Watermael-Boitsfort”deed of 04-04-2019 (in French)
Activities
NACEBEL 2025Codes under NACEBEL 2008
- PurposeThe purpose describes the activities the company may carry out under its articles.
- “La gestion et l'exploitation de cafés, cafétérias, restaurants, snack-bars, fastfood snack, boulangeries; L’activité de traiteur; L'achat…”deed of 04-04-2019 (in French)
6 activities
- La gestion et l'exploitation de cafés, cafétérias, restaurants, snack-bars, fastfood snack, boulangeries
- L’activité de traiteur
- L'achat, la vente ou la mise en location de tous équipements et matières premières relatifs à la restauration et à la boulangerie, ainsi que la conception, la réalisation et la décoration de tous lieux exploités comme restaurants et boulangeries, y compris la conception et réalisation des équipements nécessaires
- Toutes opérations de conseils et de formation nécessaires relatives à la préparation des aliments, à l'administration de restaurant et boulangeries et aux techniques d'approvisionnement des points d'exploitation que la société pourrait acquérir directement ou en association avec d'autres
- Le commerce sous toutes ses formes, l'importation, l'exportation, la représentation de toutes nourritures, bières, vins, eaux minérales et gazeuses, crèmes glacées, ainsi que toutes autres alimentations et boissons que la société pourra vendre et acheter, soit directement, soit indirectement
- Toutes opérations relatives à l'achat ou la vente, la location, l'exploitation, la gestion ou l'administration, la mise en franchise, de tous restaurants, boulangeries ou points d'exploitation qu'elle aura acquis directement ou en association avec d'autres, dont l'objet serait analogue ou connexe au sien, ou de nature à favoriser le développement de son objet social
Registered office and establishments
1 establishment| Establishment | Since | Unit number |
|---|---|---|
| Terhulpsesteenweg 194 registered office 1170 Watermael-Boitsfort | 02-04-2019 | 2.291.917.681 |
Buildings and parcels at the address
- Ground area
- 395 m²
- Buildings
- 333 m²
- Volume, LiDAR
- 3,495 m³
- Tallest building
- 17.9 m
Parcels
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 21652E0699/00P000 | 395 m² | 1 · 333 m² | 17.9 m · 3 |