D-NAILS
Open bankruptcyA bankruptcy procedure is open for D-NAILS according to publications in the Belgian State Gazette; curator: LAURENCE CARAMIN.
Summary
The 2024 annual accounts show negative equity (-€115,927) and a net result of -€140,765.
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 Ghent, Ghent division
- Declared bankrupt
- 28 October 2025
- Supervising judge
- Lieven Steel
- Official Gazette
- 03-11-2025 (pdf) ↗search the document for 2025/144983
Curator
- Laurence CaraminHofkouterstraat 5, 9890 Gaverelaurence@vancuyck.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.
Deadlines: the judgment sets the last day to file your claim, by law at most thirty days after the judgment, and the day of the first verification report. Both dates are in the publication in the Official Gazette and in RegSol; Checked does not read them yet. A late claim is sometimes still possible, but not without consequences.
File a claim in RegSol ↗
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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. Full guide for creditors
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Signals
Four signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Negative equity
The 2024 annual accounts show negative equity and a net loss.
NBB · annual accounts 2024Equity per financial year
192021222324
2019 to 2024 · latest year -€115,927
neutral · Filed after the deadline
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 16-09-2025, 47 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 6 filingsDeviation from the deadline
2025
not confirmed
2024
47 d late
2023
126 d early
2022
31 d late
2021
61 d late
2020
31 d late
2019
on the day
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 6 accounts on average 7 days after the deadline; the sector median for financial year 2024 is on the deadline day, and 48% 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?Address check Are there other customers at risk in your own list?Debtor check How is the Beauty care and other beauty treatments sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2024, micro schema
Equity
-€115,927
2023 · €24,838
Total assets
€167,275▼ 41.7%
2023 · €287,013
Net result
-€140,765
2023 · €28,763
Working capital
-€202,102▼ 49.4%
2023 · -€135,311
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
Line20202021202220232024
Operating result€2,349▼ 45.3%-€15,836€5,189€29,750▲ 473%-€115,092
Net result-€616-€17,465▼ 2,737%€1,552€28,763▲ 1,753%-€140,765
Equity€11,987▲ 87.2%-€5,478-€3,926▲ 28.3%€24,838-€115,927
Total assets€162,171▼ 4.2%€200,659▲ 23.7%€296,656▲ 47.8%€287,013▼ 3.3%€167,275▼ 41.7%
Debt€150,184▼ 7.8%€206,137▲ 37.3%€300,582▲ 45.8%€262,175▼ 12.8%€283,202▲ 8.0%
Working capital-€5,741▲ 72.6%€29,193-€100,963-€135,311▼ 34.0%-€202,102▼ 49.4%
Staff (FTE)8.7▲ 118%14.5▲ 66.7%12.4▼ 14.5%15▲ 21.0%17▲ 13.3%
Turnover and EBIT margin not published: the micro schema does not require them.
Why a figure moved sharply
- 2021 Staff (FTE) +67% on 2020. Cause not known from the registers.
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2024: a loss of €115,092 after €29,750 in 2023, the lowest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €167,275
Fixed assets
€91,176 ▼ 52.8%
Current assets
€76,100 ▼ 19.0%
Key figures and ratios
EBITDA
-€108,795▼
2023 · €46,123
Cash flow
-€134,468▼
2023 · €45,137
Solvency
-69.3%▼
2023 · 8.7%
Current ratio
0.27▼
2023 · 0.41
Quick ratio
0.15▼
2023 · 0.25
Debt to equity
-2.44▼
2023 · 10.56
ROA
-84.2%▼
2023 · 10.0%
Interest coverage
-4.40▼
2023 · 46.78
Debt ≤ 1 year
€278,202▲
2023 · €229,307
Debt > 1 year
€5,000▼
2023 · €32,868
Income taxes
€950
Staff costs
€731,279▲
2023 · €554,944
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | €330,906 | €437,173 | €554,944 | €731,279 | ▲ 31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €13,879 | €14,292 | €12,541 | €16,374 | €6,297 | ▼ 61.5% |
| Other operating charges640/8 | - | €821 | €2,078 | €746 | €18,271 | ▲ 2,349% |
| Gross operating margin9900 | €148,530 | €330,182 | €456,982 | €601,813 | €640,755 | ▲ 6.5% |
| Operating profit (loss)9901 | €2,349 | -€15,836 | €5,189 | €29,750 | -€115,092 | ▼ 487% |
| Financial charges65/66B | - | €1,629 | €3,637 | €986 | €24,723 | ▲ 2,407% |
| Recurring financial charges65 | €2,964 | €1,629 | €3,637 | €986 | €24,723 | ▲ 2,407% |
| Profit (loss) for the period before taxes9903 | -€616 | -€17,465 | €1,552 | €28,763 | -€139,814 | ▼ 586% |
| Income taxes67/77 | - | - | - | - | €950 | - |
| Profit (loss) for the period9904 | -€616 | -€17,465 | €1,552 | €28,763 | -€140,765 | ▼ 589% |
| Profit (loss) for the period to be appropriated9905 | -€616 | -€17,465 | €1,552 | €28,763 | -€140,765 | ▼ 589% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €162,171 | €200,659 | €296,656 | €287,013 | €167,275 | ▼ 41.7% |
| Fixed assets21/28 | €110,054 | €95,817 | €181,900 | €193,017 | €91,176 | ▼ 52.8% |
| Tangible fixed assets22/27 | €102,617 | €86,760 | €172,842 | €183,435 | €81,593 | ▼ 55.5% |
| Plant, machinery and equipment23 | - | €84,727 | €163,949 | €176,136 | €80,392 | ▼ 54.4% |
| Furniture and vehicles24 | - | €2,033 | €8,893 | €7,299 | €1,201 | ▼ 83.5% |
| Financial fixed assets28 | €7,438 | €9,058 | €9,058 | €9,583 | €9,583 | = |
| Current assets29/58 | €52,117 | €104,842 | €114,757 | €93,996 | €76,100 | ▼ 19.0% |
| Stocks and contracts in progress3 | €16,554 | €20,675 | €35,595 | €35,595 | €35,595 | = |
| Stocks30/36 | - | €20,675 | €35,595 | €35,595 | €35,595 | = |
| Amounts receivable within one year40/41 | €23,543 | €50,933 | €47,167 | €25,519 | €19,112 | ▼ 25.1% |
| Trade receivables40 | - | €45,455 | €42,398 | €20,749 | €19,112 | ▼ 7.9% |
| Other amounts receivable41 | - | €5,479 | €4,770 | €4,770 | - | - |
| Cash at bank and in hand54/58 | €1,116 | €20,099 | €13,860 | €13,312 | €1,823 | ▼ 86.3% |
| Deferred charges and accrued income490/1 | - | €13,135 | €18,135 | €19,571 | €19,571 | = |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €162,171 | €200,659 | €296,656 | €287,013 | €167,275 | ▼ 41.7% |
| Equity10/15 | €11,987 | -€5,478 | -€3,926 | €24,838 | -€115,927 | ▼ 567% |
| Contributions10/11 | - | €12,400 | €12,400 | €12,400 | €12,400 | = |
| Outside capital11 | - | €12,400 | €12,400 | €12,400 | €12,400 | = |
| Other1109/19 | - | €12,400 | €12,400 | €12,400 | €12,400 | = |
| Reserves13 | €203 | €203 | €203 | €203 | €203 | = |
| Non-distributable reserves130/1 | - | €203 | €203 | €203 | €203 | = |
| Reserves not available under the articles1311 | - | €203 | €203 | €203 | €203 | = |
| Profit (loss) carried forward14 | -€616 | -€18,080 | -€16,528 | €12,235 | -€128,530 | ▼ 1,150% |
| Amounts payable17/49 | €150,184 | €206,137 | €300,582 | €262,175 | €283,202 | ▲ 8.0% |
| Amounts payable after more than one year17 | €92,325 | €130,487 | €84,862 | €32,868 | €5,000 | ▼ 84.8% |
| Financial debts170/4 | - | €123,987 | €78,362 | €32,868 | €5,000 | ▼ 84.8% |
| Other amounts payable178/9 | - | €6,500 | €6,500 | - | - | - |
| Amounts payable within one year42/48 | €57,859 | €75,649 | €215,719 | €229,307 | €278,202 | ▲ 21.3% |
| Current portion of amounts payable after more than one year42 | - | €24,575 | €43,220 | €45,170 | €40,676 | ▼ 9.9% |
| Trade debts44 | €88 | €7,643 | €3,353 | €966 | €9,566 | ▲ 890% |
| Suppliers440/4 | - | €7,643 | €3,353 | €966 | €9,566 | ▲ 890% |
| Taxes, remuneration and social security45 | - | €42,931 | €141,728 | €145,794 | €201,428 | ▲ 38.2% |
| Taxes450/3 | - | €895 | €21,469 | €12,587 | €65,807 | ▲ 423% |
| Remuneration and social security454/9 | - | €42,036 | €120,259 | €133,207 | €135,621 | ▲ 1.8% |
| Other amounts payable47/48 | - | €500 | €27,419 | €37,377 | €26,531 | ▼ 29.0% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€616 | -€17,465 | €1,552 | €28,763 | -€140,765 | ▼ 589% |
| + Depreciation and write-downs630 | €13,879 | €14,292 | €12,541 | €16,374 | €6,297 | ▼ 61.5% |
| Operating cash flow (approximation) | €13,264 | -€3,173 | €14,093 | €45,137 | -€134,468 | ▼ 398% |
| Investment in fixed assets (approximation) | - | -€55 | -€98,624 | -€27,491 | €95,545 | ▲ 448% |
| Change in cash | - | €18,983 | -€6,239 | -€548 | -€11,489 | ▼ 1,996% |
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
03-11
Bankruptcy
Opening
Ondernemingsrechtbank Gent, afdeling Gent · event 28-10-2025
16-09
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 47 days late
2024
31-12
Financial
Weakest financial yearnet -€140,765
Net result drops to -€140,765, the lowest in the series.
27-03
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
31-12
Financial
Highest result since 2019net €28,763 ▲1,753%
Operating result €29,750, net result €28,763, both a record.
31-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 31 days late
2022
31-12
Financial
Back to profitnet €1,552
Net result €1,552 after 2 loss-making years.
30-09
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 61 days late
2021
31-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 31 days late
2020
31-07
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
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, Gent · 1 establishment unit since 2018
Ground area
801 m²
Building footprint
344 m²
Volume, LiDAR
9,316 m³
Parcel 44804D2559/00B005, Flanders · tallest building 30.2 m, ±9 floors. Linked by address, not a title deed.
1 establishment unit
D-Nails
since 20182.286.518.840
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 44804D2559/00B005 | Flanders | 801 m² | 1 · 344 m² | 30.2 m · 9 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 | LAURENCE CARAMIN HOFKOUTERSTRAAT 5,
9890 GAVERE |
28-10-2025 → present |
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Of 24,865 companies in sector 96220 we hold annual accounts for 1,441. 1,186 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 (pre-2019)
Founded21-11-2018
Fiscal year end31-12
Activities, NACEBEL 2025
96220Beauty care and other beauty treatments
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 26 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.