DAVID JOHAN
Open bankruptcyA bankruptcy procedure is open for DAVID JOHAN according to publications in the Belgian State Gazette; curator: JEAN MARIE VERSCHELDEN.
Summary
Inactive; last annual accounts for fiscal year 2024.
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, Veurne division
- Declared bankrupt
- 15 December 2021
- Supervising judge
- Philip Vandaele
- Official Gazette
- 21-12-2021 (pdf) ↗search the document for 2021/145121
Deadlines
- Provisional date payments stopped
- 15 December 2021A later judgment can change the date.art. XX.105 CEL
- Appeal or third-party opposition until
- passed on 5 January 2022Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 14 January 2022art. XX.104 and XX.155 CEL
- First verification report
- passed on 31 January 2022Goods 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 15 December 2022Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Jean Marie VerscheldenDaniel De Haene- Laan 30, 8630 Veurne- jeanmarie.verschelden@advocatenassociatie.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
Signals
Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Annual accounts not filed
The financial year that closed on 30-06-2025 was due at the National Bank by 31-01-2026. Nothing is on record, 240 days later.
NBB · 10 filingsPosition against the passed deadline
30-06-2025 close31-01-2026 deadline28-09-2026 today
neutral · Latest accounts filed on time
The financial year that closed on 30-06-2024 was due by 31-01-2025 and was filed on 25-10-2024, 98 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not filed
2024
98 d early
2023
1 d early
2022
1 d early
2021
3 d early
2020
1 d late
2019
31 d early
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 6 accounts on average 22 days before 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 (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
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2024, micro schema
Equity
€272,401▲ 0.2%
2023 · €271,919
Total assets
€361,718▲ 14.8%
2023 · €315,104
Net result
€57,482▲ 147%
2023 · €23,288
Working capital
€268,476▲ 0.9%
2023 · €266,027
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€49,552▲ 64.1%€5,797▼ 88.3%-€19,645€23,578€57,938▲ 146%
Net result€30,667▲ 163%€4,876▼ 84.1%-€19,609€23,288€57,482▲ 147%
Equity€266,164▲ 13.0%€271,039▲ 1.8%€251,431▼ 7.2%€271,919▲ 8.1%€272,401▲ 0.2%
Total assets€388,021▼ 0.4%€389,885▲ 0.5%€317,563▼ 18.5%€315,104▼ 0.8%€361,718▲ 14.8%
Debt€121,857▼ 20.9%€118,846▼ 2.5%€66,132▼ 44.4%€43,185▼ 34.7%€89,318▲ 107%
Working capital€249,674▲ 19.0%€255,782▲ 2.4%€240,887▼ 5.8%€266,027▲ 10.4%€268,476▲ 0.9%
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
After the dip in 2022 the operating result has climbed two years in a row; 2024 is 146% above 2023 and is the highest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €361,718
Fixed assets
€3,925 ▼ 33.4%
Current assets
€357,794 ▲ 15.7%
Equity and liabilities €361,718
Equity
€272,401 ▲ 0.2%
Debt
€89,318 ▲ 107%
Debt's share of the balance-sheet total rises from 13.7% to 24.7%. Equity and debt are higher.
Key figures and ratios
EBITDA
€59,905▲
2023 · €32,150
Cash flow
€59,449▲
2023 · €31,860
Current ratio
4.01▼
2023 · 7.16
Quick ratio
3.91▼
2023 · 7.03
Debt to equity
0.33▲
2023 · 0.16
ROE
21.1%▲
2023 · 8.6%
ROA
15.9%▲
2023 · 7.4%
Interest coverage
278.21▲
2023 · 117.75
Debt ≤ 1 year
€89,318▲
2023 · €43,185
Income taxes
€241▲
2023 · €17
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 |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €13,394 | €8,455 | €8,573 | €8,573 | €1,967 | ▼ 77.1% |
| Other operating charges640/8 | - | - | €18,071 | €1,099 | €1,189 | ▲ 8.2% |
| Gross operating margin9900 | €64,834 | €14,597 | €6,998 | €33,249 | €61,094 | ▲ 83.7% |
| Operating profit (loss)9901 | €49,552 | €5,797 | -€19,645 | €23,578 | €57,938 | ▲ 146% |
| Financial income75/76B | - | - | €386 | €0 | €0 | ▲ 1,800% |
| Recurring financial income75 | €941 | €115 | €386 | €0 | €0 | ▲ 1,800% |
| Financial charges65/66B | - | - | €350 | €273 | €215 | ▼ 21.1% |
| Recurring financial charges65 | €5,439 | €894 | €350 | €273 | €215 | ▼ 21.1% |
| Profit (loss) for the period before taxes9903 | €45,055 | €5,018 | -€19,609 | €23,305 | €57,723 | ▲ 148% |
| Income taxes67/77 | €14,388 | €142 | - | €17 | €241 | ▲ 1,318% |
| Profit (loss) for the period9904 | €30,667 | €4,876 | -€19,609 | €23,288 | €57,482 | ▲ 147% |
| Profit (loss) for the period to be appropriated9905 | €30,667 | €4,876 | -€19,609 | €23,288 | €57,482 | ▲ 147% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €388,021 | €389,885 | €317,563 | €315,104 | €361,718 | ▲ 14.8% |
| Fixed assets21/28 | €29,885 | €23,037 | €14,464 | €5,892 | €3,925 | ▼ 33.4% |
| Tangible fixed assets22/27 | €29,885 | €23,037 | €14,464 | €5,892 | €3,925 | ▼ 33.4% |
| Land and buildings22 | - | - | €8,130 | €4,650 | €2,843 | ▼ 38.9% |
| Plant, machinery and equipment23 | - | - | €1,403 | €1,242 | €1,082 | ▼ 12.9% |
| Furniture and vehicles24 | - | - | €4,932 | - | - | - |
| Current assets29/58 | €358,135 | €366,848 | €303,098 | €309,212 | €357,794 | ▲ 15.7% |
| Stocks and contracts in progress3 | €2,000 | €3,575 | €8,451 | €5,478 | €8,484 | ▲ 54.9% |
| Stocks30/36 | - | - | €8,451 | €5,478 | €8,484 | ▲ 54.9% |
| Amounts receivable within one year40/41 | €209,738 | €265,583 | €225,140 | €228,988 | €209,772 | ▼ 8.4% |
| Trade receivables40 | - | - | €188,462 | €201,619 | €207,905 | ▲ 3.1% |
| Other amounts receivable41 | - | - | €36,678 | €27,368 | €1,867 | ▼ 93.2% |
| Cash at bank and in hand54/58 | €144,324 | €97,580 | €69,433 | €73,557 | €137,861 | ▲ 87.4% |
| Deferred charges and accrued income490/1 | - | - | €75 | €1,189 | €1,677 | ▲ 41.0% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €388,021 | €389,885 | €317,563 | €315,104 | €361,718 | ▲ 14.8% |
| Equity10/15 | €266,164 | €271,039 | €251,431 | €271,919 | €272,401 | ▲ 0.2% |
| Contributions10/11 | - | - | €18,592 | €18,592 | €18,592 | = |
| Reserves13 | €247,572 | €252,447 | €232,839 | €253,326 | €253,809 | ▲ 0.2% |
| Distributable reserves133 | - | - | €232,839 | €253,326 | €253,809 | ▲ 0.2% |
| Amounts payable17/49 | €121,857 | €118,846 | €66,132 | €43,185 | €89,318 | ▲ 107% |
| Amounts payable after more than one year17 | €11,578 | €7,779 | €3,920 | - | - | - |
| Financial debts170/4 | - | - | €3,920 | - | - | - |
| Amounts payable within one year42/48 | €108,461 | €111,066 | €62,212 | €43,185 | €89,318 | ▲ 107% |
| Current portion of amounts payable after more than one year42 | - | - | €3,859 | €3,920 | - | - |
| Trade debts44 | €44,096 | €50,518 | €36,396 | €17,825 | €37,986 | ▲ 113% |
| Suppliers440/4 | - | - | €36,396 | €17,825 | €37,986 | ▲ 113% |
| Taxes, remuneration and social security45 | - | - | €192 | €47 | €1,910 | ▲ 3,967% |
| Taxes450/3 | - | - | €192 | €47 | €1,910 | ▲ 3,967% |
| Other amounts payable47/48 | - | - | €21,765 | €21,394 | €49,421 | ▲ 131% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €30,667 | €4,876 | -€19,609 | €23,288 | €57,482 | ▲ 147% |
| + Depreciation and write-downs630 | €13,394 | €8,455 | €8,573 | €8,573 | €1,967 | ▼ 77.1% |
| Operating cash flow (approximation) | €44,061 | €13,330 | -€11,036 | €31,860 | €59,449 | ▲ 86.6% |
| Investment in fixed assets (approximation) | - | -€1,606 | €0 | €0 | €0 | - |
| Change in cash | - | -€46,744 | -€28,147 | €4,125 | €64,304 | ▲ 1,459% |
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
2024
25-10
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
30-06
Financial
Highest result since 2019net €57,482 ▲147%
Operating result €57,938, net result €57,482, both a record.
30-01
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
2023
30-06
Financial
Back to profitnet €23,288
Net result €23,288 after one loss-making year.
30-01
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
30-06
Financial
Weakest financial yearnet -€19,609
Net result drops to -€19,609, the lowest in the series.
28-01
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
21-12
Bankruptcy
Opening
Ondernemingsrechtbank Gent, afdeling Veurne · event 15-12-2021
01-02
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema · 1 day late
2019
31-12
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema
15-01
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
2018
22-01
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema
2017
16-01
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
2016
30-03
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema · 59 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 5 acts read
About the unread acts
We know of 5 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
5 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
1 mandate| Role | Name | Tenure |
|---|---|---|
| Curator | JEAN MARIE VERSCHELDEN DANIEL DE HAENE-
LAAN 30, 8630 VEURNE- jean- |
15-12-2021 → present |
Structure & network
Owners and holdings
1 ownerChain of control
- DAVERBO
- DAVID JOHAN
Highest known parent: DAVERBO. The sources do not say who stands above it.
Owners 1
- DAVERBOparentSourceaccounts DAVERBO 2024100%
Holdings 0
No holding stated in the accounts, acts or LEI register we read.
According to the annual accounts 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.