CODELEM
Open bankruptcyA bankruptcy procedure is open for CODELEM according to publications in the Belgian State Gazette; curator: DEWAIDE XAVIER.
Summary
The 2025 annual accounts show negative equity (-€181,263) and a net result of -€97.
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
- French-language Commercial Court of Brussels
- Declared bankrupt
- 26 January 2015
- Official Gazette
- 30-01-2015 (pdf) ↗search the document for 2015/100798
Deadlines
- Appeal or third-party opposition until
- passed on 14 February 2015Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 25 February 2015art. XX.104 and XX.155 CEL
- First verification report
- passed on 4 March 2015Goods 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 26 January 2016Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Dewaide XavierAvenue De La Toison D’Or 77, 1060 Bruxelles 6
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
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Signals
Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Negative equity
The 2025 annual accounts show negative equity and a net loss.
NBB · annual accounts 2025Equity per financial year
1819202122232425
2018 to 2025 · latest year -€181,263
neutral · Latest accounts filed on time
The financial year that closed on 30-09-2025 was due by 30-04-2026 and was filed on 31-03-2026, 30 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
30 d early
2024
28 d early
2023
128 d late
2022
214 d late
2021
579 d late
2020
944 d late
2019
25 d late
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 7 accounts on average 262 days after the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 30-09-2026 and is due by 30-04-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
28-09-2026 today30-09-2026 close30-04-2027 deadline
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 Is the registered address a letterbox address or a business centre?Addresses Are there other customers at risk in your own list?List enrichment
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2025, micro schema
Equity
-€181,263▼ 0.1%
2024 · -€181,166
Total assets
€115,986=
2024 · €115,986
Net result
-€97
2024 · €9,803
Working capital
-€55,311▼ 0.2%
2024 · -€55,214
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result-€3,025▲ 52.4%-€3,025=-€7,804▼ 158%-€1,298▲ 83.4%
Net result-€3,025▲ 52.4%-€3,025=-€7,804▼ 158%€9,803-€97
Equity-€180,139▼ 1.7%-€183,164▼ 1.7%-€190,968▼ 4.3%-€181,166▲ 5.1%-€181,263▼ 0.1%
Total assets€115,986=€115,986=€115,986=€115,986=€115,986=
Debt€296,125▲ 1.0%€299,150▲ 1.0%€306,954▲ 2.6%€297,151▼ 3.2%€297,249=
Working capital-€54,188▼ 5.9%-€57,213▼ 5.6%-€65,017▼ 13.6%-€55,214▲ 15.1%-€55,311▼ 0.2%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €1,298 in 2024 against €7,804 in 2023; the loss shrinks.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €115,986
Fixed assets
€97,152 =
Current assets
€18,833 =
Key figures and ratios
Solvency
-156.3%▼
2024 · -156.2%
Current ratio
0.25▼
2024 · 0.25
Debt to equity
-1.64=
2024 · -1.64
ROA
-0.1%▼
2024 · 8.5%
Debt ≤ 1 year
€74,145▲
2024 · €74,047
Debt > 1 year
€223,104=
2024 · €223,104
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Other operating charges640/8 | - | - | - | €1,298 | - | - |
| Gross operating margin9900 | -€3,025 | -€3,025 | -€7,804 | - | - | - |
| Operating profit (loss)9901 | -€3,025 | -€3,025 | -€7,804 | -€1,298 | - | - |
| Financial charges65/66B | - | - | - | - | €97 | - |
| Recurring financial charges65 | - | - | - | - | €97 | - |
| Profit (loss) for the period before taxes9903 | -€3,025 | -€3,025 | -€7,804 | -€1,298 | -€97 | ▲ 92.5% |
| Income taxes67/77 | - | - | - | -€11,101 | - | - |
| Profit (loss) for the period9904 | -€3,025 | -€3,025 | -€7,804 | €9,803 | -€97 | ▼ 101% |
| Profit (loss) for the period to be appropriated9905 | -€3,025 | -€3,025 | -€7,804 | €9,803 | -€97 | ▼ 101% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €115,986 | €115,986 | €115,986 | €115,986 | €115,986 | = |
| Fixed assets21/28 | €97,152 | €97,152 | €97,152 | €97,152 | €97,152 | = |
| Financial fixed assets28 | €97,152 | €97,152 | €97,152 | €97,152 | €97,152 | = |
| Current assets29/58 | €18,833 | €18,833 | €18,833 | €18,833 | €18,833 | = |
| Amounts receivable within one year40/41 | €18,833 | €18,833 | €18,833 | €18,833 | €18,833 | = |
| Trade receivables40 | €5,000 | €5,000 | €5,000 | €5,000 | €5,000 | = |
| Other amounts receivable41 | €13,833 | €13,833 | €13,833 | €13,833 | €13,833 | = |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €115,986 | €115,986 | €115,986 | €115,986 | €115,986 | = |
| Equity10/15 | -€180,139 | -€183,164 | -€190,968 | -€181,166 | -€181,263 | ▼ 0.1% |
| Contributions10/11 | €6,197 | €6,197 | €6,197 | €6,197 | €6,197 | = |
| Capital10 | €6,197 | €6,197 | €6,197 | - | - | - |
| Issued capital100 | €18,592 | €18,592 | €18,592 | - | - | - |
| Uncalled capital101 | €12,395 | €12,395 | €12,395 | - | - | - |
| Outside capital11 | - | - | - | €6,197 | €6,197 | = |
| Other1109/19 | - | - | - | €6,197 | €6,197 | = |
| Reserves13 | €1,859 | €1,859 | €1,859 | €1,859 | €1,859 | = |
| Non-distributable reserves130/1 | €1,859 | €1,859 | €1,859 | €1,859 | €1,859 | = |
| Legal reserve130 | €1,859 | €1,859 | €1,859 | €1,859 | €1,859 | = |
| Profit (loss) carried forward14 | -€188,196 | -€191,221 | -€199,025 | -€189,222 | -€189,319 | ▼ 0.1% |
| Amounts payable17/49 | €296,125 | €299,150 | €306,954 | €297,151 | €297,249 | = |
| Amounts payable after more than one year17 | €223,104 | €223,104 | €223,104 | €223,104 | €223,104 | = |
| Other amounts payable178/9 | €223,104 | €223,104 | €223,104 | €223,104 | €223,104 | = |
| Amounts payable within one year42/48 | €73,021 | €76,046 | €83,850 | €74,047 | €74,145 | ▲ 0.1% |
| Financial debts43 | €178 | €178 | €178 | €178 | €97 | ▼ 45.3% |
| Credit institutions430/8 | €178 | €178 | €178 | €178 | €97 | ▼ 45.3% |
| Trade debts44 | €3,809 | €6,834 | €10,829 | €10,829 | €10,829 | = |
| Suppliers440/4 | €3,809 | €6,834 | €10,829 | €10,829 | €10,829 | = |
| Taxes, remuneration and social security45 | €11,101 | €11,101 | €11,101 | - | - | - |
| Taxes450/3 | €11,101 | €11,101 | €11,101 | - | - | - |
| Other amounts payable47/48 | €57,933 | €57,933 | €61,742 | €63,040 | €63,218 | ▲ 0.3% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€3,025 | -€3,025 | -€7,804 | €9,803 | -€97 | ▼ 101% |
| Operating cash flow (approximation) | -€3,025 | -€3,025 | -€7,804 | €9,803 | -€97 | ▼ 101% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | €0 | - |
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
Next filing, fiscal year 2026, expected by
2026
31-03
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
02-04
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
30-09
Financial
Back to profitnet €9,803
Net result €9,803 after 6 loss-making years.
05-09
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 128 days late
2023
30-11
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 214 days late
30-11
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 579 days late
30-11
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 944 days late
30-09
Financial
Weakest financial yearnet -€7,804
Net result drops to -€7,804, the lowest in the series.
2020
25-05
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 25 days late
25-05
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 391 days late
25-05
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 756 days late
25-05
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 1121 days late
2015
30-01
Bankruptcy
Opening
Tribunal de commerce francophone de Bruxelles · event 26-01-2015
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.
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Directors · office · real estate
Directors
2 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
Registered office, Anderlecht · 1 establishment unit since 2023
Ground area
4,002 m²
Building footprint
1,053 m²
Volume, LiDAR
31,582 m³
2 parcels, Brussels · tallest building 35.2 m, ±11 floors. Linked by address, not a title deed.
4
companies at this address
See who is registered here
1 establishment unit
CODELEM
since 20232.387.704.884
2 parcels
Brussels
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21332B0491/00P007 | Brussels | 3,736 m² | 1 · 963 m² | 35.2 m · 11 fl. |
| 21308H0595/00V002 | Brussels | 266 m² | 1 · 90 m² | 13.1 m · 4 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels 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 | DEWAIDE XAVIER AVENUE DE LA TOISON D’OR 77, 1060 BRUXELLES 6 |
26-01-2015 → present |
Identification & contact
Identification
Legal formPrivate limited company
Founded06-03-1997
Fiscal year end30-09
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 28 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.