COMERE
Open bankruptcyA bankruptcy procedure is open for COMERE according to publications in the Belgian State Gazette; curator: EMILIE MICHEL.
Summary
The 2024 annual accounts show negative equity (-€665,595) and a net result of -€568,357.
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 Enterprise Court of Brussels
- Declared bankrupt
- 17 February 2025
- Supervising judge
- Thomas Cotman
- Official Gazette
- 21-02-2025 (pdf) ↗search the document for 2025/107624
Deadlines
- Appeal or third-party opposition until
- passed on 8 March 2025Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 19 March 2025art. XX.104 and XX.155 CEL
- First verification report
- passed on 26 March 2025Goods 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 17 February 2026Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Emilie MichelAvenue De Fre 229, 1180 02 Uccleemilie.michel@kairos.law
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
raises risk · Negative equity
The 2024 annual accounts show negative equity and a net loss.
NBB · annual accounts 2024Equity per financial year
21222324
2021 to 2024 · latest year -€665,595
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?List enrichment How is the Full-service restaurants sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2024, micro schema
Equity
-€665,595▼ 585%
2023 · -€97,238
Total assets
€13,953▼ 48.6%
2023 · €27,126
Net result
-€568,357▼ 347%
2023 · -€127,123
Working capital
-€603,181▼ 808%
2023 · -€66,419
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 56, Food and beverage service activities, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line2021202220232024
Operating result-€8,152--€21,670▼ 166%-€126,396▼ 483%-€405,623▼ 221%
Net result-€8,171below the sector's middle half--€21,444below the sector's middle half▼ 162%-€127,123below the sector's middle half▼ 493%-€568,357below the sector's middle half▼ 347%
Equity€36,829within the sector's middle half-€17,385within the sector's middle half▼ 52.8%-€97,238below the sector's middle half-€665,595below the sector's middle half▼ 585%
Total assets€71,019within the sector's middle half-€69,793within the sector's middle half▼ 1.7%€27,126below the sector's middle half▼ 61.1%€13,953below the sector's middle half▼ 48.6%
Debt€34,190-€52,408▲ 53.3%€124,364▲ 137%€679,548▲ 446%
Working capital€4,133within the sector's middle half--€7,289within the sector's middle half-€66,419below the sector's middle half▼ 811%-€603,181below the sector's middle half▼ 808%
Solvency51.9%within the sector's middle half-24.9%within the sector's middle half▼ 26.9pp-358.5%below the sector's middle half▼ 383.4pp
Current ratio1.12within the sector's middle half-0.86within the sector's middle half▼ 0.260.11below the sector's middle half▼ 0.750.00below the sector's middle half▼ 0.10
Return on assets (ROA)-11.5%below the sector's middle half--30.7%below the sector's middle half▼ 19.2pp-468.6%below the sector's middle half▼ 437.9pp
Staff (FTE)6-6=10.3▲ 71.7%
above
within
below
the middle half (P25 to P75) of NACE 56, Food and beverage service activities, 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 stays negative: a loss of €405,623 in 2024 against €126,396 in 2023; the loss grows and 2024 has the lowest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €13,953
Fixed assets
€12,029 ▼ 37.4%
Current assets
€1,924 ▼ 75.7%
Key figures and ratios
EBITDA
-€398,092▼
2023 · -€118,130
Cash flow
-€560,827▼
2023 · -€118,857
Quick ratio
0.00▼
2023 · 0.11
Debt to equity
-1.02▲
2023 · -1.28
Interest coverage
-89.49▲
2023 · -145.24
Debt ≤ 1 year
€605,105▲
2023 · €74,321
Income taxes
€158,286
Staff costs
€74,469▼
2023 · €143,723
A ratio outside any meaningful range has been withheld (balance sheet total €13,953, equity -€665,595).
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 | Change |
|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | €193,081 | €132,713 | €143,723 | €74,469 | ▼ 48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €5,873 | €8,021 | €8,266 | €7,530 | ▼ 8.9% |
| Other operating charges640/8 | - | - | €42,214 | €363,100 | ▲ 760% |
| Gross operating margin9900 | €190,802 | €119,064 | €67,807 | €39,477 | ▼ 41.8% |
| Operating profit (loss)9901 | -€8,152 | -€21,670 | -€126,396 | -€405,623 | ▼ 221% |
| Financial income75/76B | - | €765 | €86 | - | - |
| Recurring financial income75 | - | €765 | €86 | - | - |
| Financial charges65/66B | €19 | €539 | €813 | €4,448 | ▲ 447% |
| Recurring financial charges65 | €19 | €539 | €813 | €4,448 | ▲ 447% |
| Profit (loss) for the period before taxes9903 | -€8,171 | -€21,444 | -€127,123 | -€410,071 | ▼ 223% |
| Income taxes67/77 | - | - | - | €158,286 | - |
| Profit (loss) for the period9904 | -€8,171 | -€21,444 | -€127,123 | -€568,357 | ▼ 347% |
| Profit (loss) for the period to be appropriated9905 | -€8,171 | -€21,444 | -€127,123 | -€568,357 | ▼ 347% |
| Line | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|
| Assets | |||||
| Total assets20/58 | €71,019 | €69,793 | €27,126 | €13,953 | ▼ 48.6% |
| Fixed assets21/28 | €32,696 | €24,675 | €19,225 | €12,029 | ▼ 37.4% |
| Intangible fixed assets21 | €13,802 | €10,654 | €7,506 | €4,632 | ▼ 38.3% |
| Tangible fixed assets22/27 | €18,893 | €14,021 | €11,719 | €7,062 | ▼ 39.7% |
| Land and buildings22 | €9,890 | €7,587 | €5,285 | €2,983 | ▼ 43.6% |
| Furniture and vehicles24 | €9,004 | €6,433 | €3,863 | €2,072 | ▼ 46.4% |
| Other tangible fixed assets26 | - | - | €2,571 | €2,007 | ▼ 21.9% |
| Financial fixed assets28 | - | - | - | €335 | - |
| Current assets29/58 | €38,323 | €45,119 | €7,902 | €1,924 | ▼ 75.7% |
| Stocks and contracts in progress3 | €20,000 | €20,000 | - | €1,012 | - |
| Stocks30/36 | €20,000 | €20,000 | - | €1,012 | - |
| Amounts receivable within one year40/41 | €14,906 | €21,887 | €6,260 | - | - |
| Trade receivables40 | €11,768 | €21,887 | €6,260 | - | - |
| Other amounts receivable41 | €3,139 | - | - | - | - |
| Current investments50/53 | - | - | - | €73 | - |
| Cash at bank and in hand54/58 | €3,417 | €3,232 | €1,598 | €794 | ▼ 50.3% |
| Deferred charges and accrued income490/1 | - | - | €44 | €44 | = |
| Equity and liabilities | |||||
| Total equity and liabilities10/49 | €71,019 | €69,793 | €27,126 | €13,953 | ▼ 48.6% |
| Equity10/15 | €36,829 | €17,385 | -€97,238 | -€665,595 | ▼ 585% |
| Contributions10/11 | €45,000 | €47,000 | €59,500 | €59,500 | = |
| Profit (loss) carried forward14 | -€8,171 | -€29,615 | -€156,738 | -€725,095 | ▼ 363% |
| Amounts payable17/49 | €34,190 | €52,408 | €124,364 | €679,548 | ▲ 446% |
| Amounts payable within one year42/48 | €34,190 | €52,408 | €74,321 | €605,105 | ▲ 714% |
| Trade debts44 | €2,458 | €13,275 | €7,351 | €2,695 | ▼ 63.3% |
| Suppliers440/4 | €2,458 | €13,275 | €7,351 | €2,695 | ▼ 63.3% |
| Taxes, remuneration and social security45 | €31,197 | €22,776 | €62,396 | €595,166 | ▲ 854% |
| Taxes450/3 | €5,111 | €16,132 | €29,896 | €555,497 | ▲ 1,758% |
| Remuneration and social security454/9 | €26,086 | €6,644 | €32,500 | €39,669 | ▲ 22.1% |
| Other amounts payable47/48 | €535 | €16,357 | €4,574 | €7,244 | ▲ 58.4% |
| Accrued charges and deferred income492/3 | - | - | €50,044 | €74,443 | ▲ 48.8% |
| Line | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€8,171 | -€21,444 | -€127,123 | -€568,357 | ▼ 347% |
| + Depreciation and write-downs630 | €5,873 | €8,021 | €8,266 | €7,530 | ▼ 8.9% |
| Operating cash flow (approximation) | -€2,298 | -€13,423 | -€118,857 | -€560,827 | ▼ 372% |
| Investment in fixed assets (approximation) | - | -€0 | -€2,816 | -€335 | ▲ 88.1% |
| Change in cash | - | -€185 | -€1,634 | -€804 | ▲ 50.8% |
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
2026
12-01
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 165 days late
2025
21-02
Bankruptcy
Opening
Tribunal de l’entreprise francophone de Bruxelles · event 17-02-2025
2024
31-12
Financial
Weakest financial yearnet -€568,357
Net result drops to -€568,357, the lowest in the series.
21-10
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 82 days late
13-02
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 197 days late
2023
21-03
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 233 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 1 act read
About the unread acts
We know of 1 Belgian State Gazette act for this company. It has not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
1 act for this company is 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, Vorst · 1 establishment unit since 2020
Ground area
418 m²
Building footprint
169 m²
Volume, LiDAR
2,043 m³
Parcel 21383B0050/00B007, Brussels · tallest building 16.3 m, ±4 floors. Linked by address, not a title deed.
1 establishment unit
COMERE
since 20202.313.439.211
1 parcel
Brussels
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21383B0050/00B007 | Brussels | 417 m² | 1 · 169 m² | 16.3 m · 4 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 | EMILIE MICHEL AVENUE DE FRE 229, 1180 02 UCCLE- |
17-02-2025 → present |
Recognitions · licences · registrations
Food safety, FASFC
1 siteVorst2.313.439.211
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Of 20,505 companies in sector 56111 we hold annual accounts for 11,464. 8,511 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded02-11-2020
Fiscal year end31-12
Activities, NACEBEL 2025
56111Full-service restaurants
56112Limited-service restaurants, excluding mobile food services
56210Event catering
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 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.