COMEVAR
Open bankruptcyA bankruptcy procedure is open for COMEVAR according to publications in the Belgian State Gazette; curator: MARK BRUURS.
Summary
The 2022 annual accounts show equity of €4.6m and a net result of €1.6m.
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, Turnhout division
- Declared bankrupt
- 14 October 2025
- Supervising judge
- Hans Geerts
- Official Gazette
- 20-10-2025 (pdf) ↗search the document for 2025/142447
Deadlines
- Provisional date payments stopped
- 14 October 2025A later judgment can change the date.art. XX.105 CEL
- Appeal or third-party opposition until
- passed on 4 November 2025Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 13 November 2025art. XX.104 and XX.155 CEL
- First verification report
- passed on 25 November 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
- 14 October 2026Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Mark BruursAlphenseweg 12, 2387 Baarle- Hertogmarkbruurs@skynet.be
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
neutral · Latest accounts filed on time
The financial year that closed on 30-06-2022 was due by 31-01-2023 and was filed on 28-10-2022, 95 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not filed
2024
not filed
2023
not filed
2022
95 d early
2021
42 d early
2020
45 d early
2018
2 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 4 accounts on average 45 days before the deadline; the sector median for financial year 2024 is 22 days before the deadline, and 27% of the sector filed late.
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 Is the registered address a letterbox address or a business centre?Addresses Are there other customers at risk in your own list?List enrichment How is the Manufacture of chemicals and chemical products sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2022, abbreviated schema
Equity
€4.6m▲ 120%
2021 · €2.1m
Total assets
€5.2m▲ 70.5%
2021 · €3.1m
Net result
€1.6m▲ 350%
2021 · €361,853
Working capital
€1.4m
2021 · -€157,933
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 20, Manufacture of chemicals and chemical products, 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
Line2018202020212022
Operating result€69,583-€573,097-€454,046▼ 20.8%€209,839▼ 53.8%
Net result€44,770-€410,495above the sector's middle half-€361,853above the sector's middle half▼ 11.8%€1.6mabove the sector's middle half▲ 350%
Equity€1.4m-€1.7mabove the sector's middle half-€2.1mabove the sector's middle half▲ 21.1%€4.6mabove the sector's middle half▲ 120%
Total assets€2.6m-€2.9mwithin the sector's middle half-€3.1mwithin the sector's middle half▲ 5.0%€5.2mabove the sector's middle half▲ 70.5%
Debt€1.2m-€1.2m-€980,697▼ 18.1%€652,799▼ 33.4%
Working capital-€6,085-€284,590within the sector's middle half--€157,933below the sector's middle half€1.4mabove the sector's middle half
Solvency52.6%-58.9%within the sector's middle half-67.9%above the sector's middle half▲ 9.0pp87.5%above the sector's middle half▲ 19.5pp
Current ratio0.98-1.69within the sector's middle half-0.63below the sector's middle half▼ 1.057.13above the sector's middle half▲ 6.50
Return on assets (ROA)1.7%-14.1%above the sector's middle half-11.8%within the sector's middle half▼ 2.3pp31.2%above the sector's middle half▲ 19.4pp
above
within
below
the middle half (P25 to P75) of NACE 20, Manufacture of chemicals and chemical products, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the abbreviated schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result has fallen two years in a row; 2022 is 54% below 2021.
Balance-sheet composition
2022 in colour, 2021 as the grey bar beneath
Assets €5.2m
Fixed assets
€3.6m ▲ 27.6%
Current assets
€1.7m ▲ 511%
Equity and liabilities €5.2m
Equity
€4.6m ▲ 120%
Debt
€652,799 ▼ 33.4%
Debt's share of the balance-sheet total falls from 32.1% to 12.5%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€295,679▼
2021 · €543,013
Cash flow
€1.7m▲
2021 · €450,820
Quick ratio
7.12▲
2021 · 0.63
Debt to equity
0.14▼
2021 · 0.26
ROE
35.7%▲
2021 · 17.4%
Interest coverage
31.56
Debt ≤ 1 year
€232,565▼
2021 · €429,191
Debt > 1 year
€418,750▼
2021 · €549,750
Income taxes
€51,651▼
2021 · €127,763
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2018 | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €94,608 | €169,034 | €88,967 | €85,840 | ▼ 3.5% |
| Other operating charges640/8 | - | - | - | €5,374 | - |
| Gross operating margin9900 | €166,403 | €746,126 | €553,783 | €301,053 | ▼ 45.6% |
| Operating profit (loss)9901 | €69,583 | €573,097 | €454,046 | €209,839 | ▼ 53.8% |
| Financial income75/76B | - | - | - | €1.5m | - |
| Recurring financial income75 | €12 | €1 | €50,000 | €1.5m | ▲ 2,860% |
| Financial charges65/66B | - | - | - | €9,369 | - |
| Recurring financial charges65 | €24,701 | €30,301 | €14,430 | €9,369 | ▼ 35.1% |
| Profit (loss) for the period before taxes9903 | €44,894 | €542,796 | €489,616 | €1.7m | ▲ 243% |
| Income taxes67/77 | €123 | €132,302 | €127,763 | €51,651 | ▼ 59.6% |
| Profit (loss) for the period9904 | €44,770 | €410,495 | €361,853 | €1.6m | ▲ 350% |
| Profit (loss) for the period to be appropriated9905 | €44,770 | €196,895 | €361,853 | €1.6m | ▲ 350% |
| Line | 2018 | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|---|
| Assets | |||||
| Total assets20/58 | €2.6m | €2.9m | €3.1m | €5.2m | ▲ 70.5% |
| Fixed assets21/28 | €2.3m | €2.2m | €2.8m | €3.6m | ▲ 27.6% |
| Tangible fixed assets22/27 | €1.3m | €1.1m | €1.1m | €1.8m | ▲ 72.7% |
| Land and buildings22 | - | - | - | €1.8m | - |
| Plant, machinery and equipment23 | - | - | - | €4,505 | - |
| Furniture and vehicles24 | - | - | - | €2,618 | - |
| Other tangible fixed assets26 | - | - | - | €2,943 | - |
| Financial fixed assets28 | €1.1m | €1.1m | €1.7m | €1.7m | = |
| Current assets29/58 | €303,676 | €699,578 | €271,258 | €1.7m | ▲ 511% |
| Stocks and contracts in progress3 | - | €3,900 | €2,800 | €2,000 | ▼ 28.6% |
| Stocks30/36 | - | - | - | €2,000 | - |
| Amounts receivable within one year40/41 | €188,515 | €276,777 | €180,369 | €1.4m | ▲ 703% |
| Trade receivables40 | - | - | - | €148,858 | - |
| Other amounts receivable41 | - | - | - | €1.3m | - |
| Current investments50/53 | €48,364 | €44,846 | €0 | - | - |
| Cash at bank and in hand54/58 | €55,130 | €368,444 | €81,135 | €202,433 | ▲ 150% |
| Deferred charges and accrued income490/1 | - | - | - | €4,963 | - |
| Equity and liabilities | |||||
| Total equity and liabilities10/49 | €2.6m | €2.9m | €3.1m | €5.2m | ▲ 70.5% |
| Equity10/15 | €1.4m | €1.7m | €2.1m | €4.6m | ▲ 120% |
| Contributions10/11 | €1.2m | €0 | - | €1.1m | - |
| Revaluation surpluses12 | - | - | - | €855,963 | - |
| Reserves13 | €76,282 | €474,882 | €474,882 | €474,882 | = |
| Non-distributable reserves130/1 | - | - | - | €13,690 | - |
| Reserves not available under the articles1311 | - | - | - | €13,690 | - |
| Tax-exempt reserves132 | - | - | - | €214,041 | - |
| Distributable reserves133 | - | - | - | €247,152 | - |
| Profit (loss) carried forward14 | €155,003 | €166,898 | €528,751 | €2.2m | ▲ 308% |
| Amounts payable17/49 | €1.2m | €1.2m | €980,697 | €652,799 | ▼ 33.4% |
| Amounts payable after more than one year17 | €931,250 | €716,750 | €549,750 | €418,750 | ▼ 23.8% |
| Financial debts170/4 | - | - | - | €418,750 | - |
| Amounts payable within one year42/48 | €309,762 | €414,988 | €429,191 | €232,565 | ▼ 45.8% |
| Current portion of amounts payable after more than one year42 | - | - | - | €131,000 | - |
| Trade debts44 | €37,055 | €55,959 | €10,437 | €11,759 | ▲ 12.7% |
| Suppliers440/4 | - | - | - | €11,759 | - |
| Taxes, remuneration and social security45 | - | - | - | €53,447 | - |
| Taxes450/3 | - | - | - | €53,447 | - |
| Other amounts payable47/48 | - | - | - | €36,359 | - |
| Accrued charges and deferred income492/3 | - | - | - | €1,484 | - |
| Line | 2018 | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €44,770 | €410,495 | €361,853 | €1.6m | ▲ 350% |
| + Depreciation and write-downs630 | €94,608 | €169,034 | €88,967 | €85,840 | ▼ 3.5% |
| Operating cash flow (approximation) | €139,378 | €579,529 | €450,820 | €1.7m | ▲ 280% |
| Investment in fixed assets (approximation) | - | - | -€662,571 | -€855,963 | ▼ 29.2% |
| Change in cash | - | - | -€287,309 | €121,298 | ▲ 142% |
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
2025
20-10
Bankruptcy
Opening
Ondernemingsrechtbank Antwerpen, afdeling Turnhout · event 14-10-2025
2022
28-10
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
30-06
Financial
Highest result since 2018net €1.6m ▲350%
Net result €1.6m, the highest in the series.
30-06
Financial
Liquidity times 11current ratio 7.13
Current ratio from 0.63 to 7.13; short-term debt falls from €429,191 to €232,565.
2021
20-12
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
30-06
Financial
Equity above €2mEq €2.1m ▲21.1%
3 profitable years in a row build equity to €2.1m.
2020
17-12
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2019
02-08
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema · 2 days late
2018
19-07
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema
2017
27-06
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
2016
04-07
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema
2015
30-06
NBB filing
Annual accounts filed
fiscal year 2014 · abbreviated schema
2014
02-07
NBB filing
Annual accounts filed
fiscal year 2013 · abbreviated schema
2013
25-06
NBB filing
Annual accounts filed
fiscal year 2012 · abbreviated schema
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 8 acts read
About the unread acts
We know of 8 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
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Directors · office · real estate
Directors
8 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, Hoogstraten · 1 establishment unit since 2010
Ground area
3,867 m²
Building footprint
1,288 m²
Volume, LiDAR
4,791 m³
2 parcels, Flanders · tallest building 10.5 m, ±2 floors. Linked by address, not a title deed.
10
companies at this address
See who is registered here
1 establishment unit
COMEVAR
since 20102.185.145.427
2 parcels
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 13001B0866/00N000 | Flanders | 2,942 m² | 1 · 988 m² | 10.2 m · 1 fl. |
| 13051B0061/00K000 | Flanders | 925 m² | 1 · 300 m² | 10.5 m · 2 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 | MARK BRUURS ALPHENSEWEG 12, 2387 BAARLE-
HERTOG |
14-10-2025 → present |
Structure & network
Owners and holdings
1 holdingOwners 0
The accounts to 30-06-2022 list no shareholders, and no other source names one.
Holdings 1
-
100%
According to the annual accounts to 30-06-2022 of COMEVAR and those 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.
Recognitions · licences · registrations
Legal Entity Identifier
5299009RNV4FYKRE5Q44
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Of 76 companies in sector 20150 we hold annual accounts for 63. 41 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
Founded26-01-2010
Fiscal year end30-06
Activities, NACEBEL 2025
20150Manufacture of chemicals and chemical products
46120Wholesale trade
46852Wholesale trade
70200Business and other management consultancy
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 29 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.