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CHAM

Inactive
KBO/BCE: BE 0769.658.673

CHAM was declared bankrupt on 19-08-2025 (Tribunal de l’entreprise de Liège, division Namur); the bankruptcy was closed for insufficient assets by judgment of 18-02-2026, published in the Belgian State Gazette on 24-02-2026.

Summary

Inactive; last annual accounts for fiscal year 2023.

Signals

Two signals. The signal on the left, the evidence on the right.
+raises risk○neutral
neutral · Prior bankruptcy
Earlier bankruptcy on record in the Belgian State Gazette, no current open procedure.
Belgian State Gazette
raises risk · Filed more than 90 days late
The financial year that closed on 31-12-2023 was due by 31-07-2024 and was filed on 26-02-2025, 210 days past the deadline. Measured on financial year 2023: companies more than 90 days late are in an abnormal legal state today in 5.61% of cases, against 1.66% across all filers.
NBB · 1 filing
Deviation from the deadline
2023
210 d late
← before the deadline after the deadline →
tick = median of all Belgian filings

This company filed its 2023 accounts 210 days after the deadline; the Belgian median for financial year 2023 is 3 days before the deadline, and 40% of all filings were 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

CHAM has filed annual accounts once, for fiscal year 2023.1 On 19 August 2025 the company was declared bankrupt; the bankruptcy was closed on 18 February 2026.23

  1. 1National Bank, annual accounts 2023
  2. 2Belgian State Gazette, 29-08-2025
  3. 3Belgian State Gazette, 24-02-2026

Financials · fiscal year 2023, micro schema

Turnover
€11,198
EBIT margin
-5.6%
Net result
-€1,333
Working capital
€146

Turnover and EBIT margin not published: the micro schema does not require them.

Balance-sheet composition
Assets €13,551
Fixed assets €923
Current assets €12,628
Equity and liabilities €13,551
Equity €1,070
Debt €12,482
Debt finances 92.1% of the balance-sheet total.
Key figures and ratios
2023 value
Current ratio
1.01
Debt to equity
11.67
ROE
-124.6%
ROA
-9.8%
Debt ≤ 1 year
€12,482
Staff costs
€1,930
Annual accounts
Filed annual accounts As filed with the NBB · 2023 · 33 lines
Balance sheet Code2023
Assets
Total assets20/58€13,551
Fixed assets21/28€923
Tangible fixed assets22/27€923
Furniture and vehicles24€923
Current assets29/58€12,628
Amounts receivable within one year40/41€11,644
Trade receivables40€3,145
Other amounts receivable41€8,500
Cash at bank and in hand54/58€983
Equity and liabilities
Total equity and liabilities10/49€13,551
Equity10/15€1,070
Contributions10/11€4,000
Outside capital11€4,000
Share premium1100/10€4,000
Profit (loss) carried forward14-€2,930
Amounts payable17/49€12,482
Amounts payable within one year42/48€12,482
Trade debts44€5,671
Suppliers440/4€5,671
Taxes, remuneration and social security45€6,810
Taxes450/3€6,810
Income statement Code2023
Turnover70€11,198
Goods, raw materials, services and sundry goods60/61€9,896
Remuneration, social security and pensions62€1,930
Gross operating margin9900€1,301
Operating profit (loss)9901-€629
Financial charges65/66B€705
Recurring financial charges65€705
Profit (loss) for the period before taxes9903-€1,333
Profit (loss) for the period9904-€1,333
Profit (loss) for the period to be appropriated9905-€1,333
Appropriation of the result
Profit (loss) to be appropriated9906-€2,930
Profit (loss) brought forward from the previous period14P-€1,597

The notes to these accounts (2 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line2023
Turnover70€11,198
Goods, raw materials, services and sundry goods60/61€9,896
Remuneration, social security and pensions62€1,930
Gross operating margin9900€1,301
Operating profit (loss)9901-€629
Financial charges65/66B€705
Recurring financial charges65€705
Profit (loss) for the period before taxes9903-€1,333
Profit (loss) for the period9904-€1,333
Profit (loss) for the period to be appropriated9905-€1,333
Line2023
Assets
Total assets20/58€13,551
Fixed assets21/28€923
Tangible fixed assets22/27€923
Furniture and vehicles24€923
Current assets29/58€12,628
Amounts receivable within one year40/41€11,644
Trade receivables40€3,145
Other amounts receivable41€8,500
Cash at bank and in hand54/58€983
Equity and liabilities
Total equity and liabilities10/49€13,551
Equity10/15€1,070
Contributions10/11€4,000
Outside capital11€4,000
Share premium1100/10€4,000
Profit (loss) carried forward14-€2,930
Amounts payable17/49€12,482
Amounts payable within one year42/48€12,482
Trade debts44€5,671
Suppliers440/4€5,671
Taxes, remuneration and social security45€6,810
Taxes450/3€6,810
Line2023
Profit (loss) for the period9904-€1,333
Operating cash flow (approximation)-€1,333

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

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Timeline · acts, filings and financial milestones

2026
24-02
Bankruptcy Bankruptcy closure (insufficient assets)
Tribunal de l’entreprise de Liège, division Namur · event 18-02-2026
2025
29-08
Bankruptcy Opening
Tribunal de l’entreprise de Liège, division Namur · event 19-08-2025
26-02
NBB filing Annual accounts filed
fiscal year 2023 · micro schema · 210 days late
SignalNBB filing
0 of 4 acts read
About the unread acts

We know of 4 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
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

Insolvency mandates

2 mandates
Role Name Tenure
Curator MURIELLE DELFORGE
CHAUSSEE DE DINANT 776, 5100 04 WEPION
19-08-2025 → 18-02-2026
Curator VALERIE THIRION
CHAUSSEE DE DINANT 776, 5100 JAMBES (NAMUR)-
19-08-2025 → 18-02-2026