DELINA
Open bankruptcyA bankruptcy procedure is open for DELINA according to publications in the Belgian State Gazette; curator: Jan DE RIECK. The 2023 annual accounts show negative equity (€-66k) and a net result of €-6k.
Signals
Four 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 31-12-2023 was due by 31-07-2024 and was filed on 25-06-2024, 36 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
36 d early
2022
32 d early
2021
30 d late
2020
4 d late
2019
on the day
← before the deadline
after the deadline →
Financials · fiscal year 2023, micro schema
Equity
€-66k▼ 10.4%
2022 · €-60k
2018: €-21k
2019: €-41k
2020: €-51k
2021: €-63k
2022: €-60k
2018 → 2023
Total assets
€36k▼ 23.3%
2022 · €47k
2018: €60k
2019: €38k
2020: €46k
2021: €60k
2022: €47k
2018 → 2023
Net result
€-6k
2022 · €3k
2018: €-4k
2019: €-20k
2020: €-10k
2021: €-11k
2022: €3k
2018 → 2023
Working capital
€-72k▼ 6.9%
2022 · €-67k
2018: €-36k
2019: €-52k
2020: €-62k
2021: €-72k
2022: €-67k
2018 → 2023
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20192020202120222023Trend
Equity€-41k-€-51k▼ 25.7%€-63k▼ 22.0%€-60k▲ 4.6%€-66k▼ 10.4%
Operating result€-20k-€-5k▲ 77.2%€-11k▼ 147%€3k€-6k
Net result€-20k-€-10k▲ 47.6%€-11k▼ 7.7%€3k€-6k
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2023: a loss of €6k after €3k in 2022.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Assets €36k
Fixed assets
€6k▼ 22.2%
Current assets
€30k▼ 23.4%
Key figures and ratios
EBITDA
€-4k▼
2022 · €5k
Cash flow
€-5k▼
2022 · €5k
Solvency
-183.6%▼
2022 · -127.7%
Current ratio
0.30▼
2022 · 0.37
Quick ratio
0.19▼
2022 · 0.20
Debt / equity
-1.54▲
2022 · -1.78
ROA
-17.3%▼
2022 · 6.1%
Interest coverage
-23.12▼
2022 · 24.59
Debt
€102k▼
2022 · €107k
Debt ≤ 1 year
€102k▼
2022 · €107k
Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.
Filed annual accounts
As filed with the NBB · 2023 against 2022
Balance sheet
Code20222023
Assets
Total assets20/58€47k€36k▼
Fixed assets21/28€7k€6k▼
Tangible fixed assets22/27€7k€6k▼
Land and buildings22€7k€6k▼
Plant, machinery and equipment23€476-
Current assets29/58€40k€30k▼
Stocks and contracts in progress3€18k€11k▼
Stocks30/36€18k€11k▼
Amounts receivable within one year40/41€21k€16k▼
Trade receivables40€21k€16k▼
Other amounts receivable41€27€347▲
Cash at bank and in hand54/58€768€3k▲
Equity and liabilities
Total equity and liabilities10/49€47k€36k▼
Equity10/15€-60k€-66k▼
Contributions10/11€9k€9k=
Reserves13€2k€2k=
Distributable reserves133€2k€2k=
Profit (loss) carried forward14€-70k€-77k▼
Amounts payable17/49€107k€102k▼
Amounts payable within one year42/48€107k€102k▼
Trade debts44€350€218▼
Suppliers440/4€350€218▼
Other amounts payable47/48€106k€102k▼
Income statement
Code20222023
Non-recurring operating income76A€10k-
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€2k€2k▼
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4-€3k
Other operating charges640/8€348€835▲
Gross operating margin9900€5k€-585▼
Operating profit (loss)9901€3k€-6k▼
Financial charges65/66B€202€191▼
Recurring financial charges65€202€191▼
Profit (loss) for the period before taxes9903€3k€-6k▼
Profit (loss) for the period9904€3k€-6k▼
Profit (loss) for the period to be appropriated9905€3k€-6k▼
Appropriation of the result
Profit (loss) to be appropriated9906€-70k€-77k▼
Profit (loss) brought forward from the previous period14P€-73k€-70k▲
The notes to these accounts (4 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
2025
23-09
Bankruptcy
Opening
Ondernemingsrechtbank Brussel · DELINA BV HEIRBAAN 40, 1785 MERCHTEM · event 16-09-2025
2024
25-06
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
29-06
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-12
Financial
Back to profitnet €3k
Net result €3k after 4 loss-making years.
30-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 30 days late
2021
04-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 4 days late
2020
31-07
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
31-12
Financial
Weakest financial yearnet €-20k
Net result drops to €-20k, the lowest in the series.
28-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 28 days late
2018
30-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 30 days late
2017
30-08
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 30 days late
2016
22-12
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema · 144 days late
22-12
NBB filing
Annual accounts filed
fiscal year 2014 · abbreviated schema · 510 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
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, Merchtem · 1 establishment unit since 1991
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Heirbaan 401785 MerchtemGround area
6,736 m²
Building footprint
239 m²
Volume, LiDAR
1,385 m³
Parcel 23052E0018/00E000, Flanders · tallest building 9.0 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
DELINA
since 19912.110.270.434
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 23052E0018/00E000 | Flanders | 6,736 m² | 1 · 239 m² | 9.0 m · 2 fl. |
Linked by address, not proof of ownership
Methodology
via registered seat: 1
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 | Jan DE RIECK PEGASUSLAAN 5, 1831 DIEGEM- |
16-09-2025 → present |
Public money · subsidies and aid
Flemish government
2023 · 1 entry · 2,000 EUR awarded · 2,000 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2023 | 1 | 2,000 EUR | 2,000 EUR |
Schemes
Hinderpremie bij openbare werken
Recognitions · licences · registrations
Food safety, FASFC
1 siteMerchtem2.110.270.434
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Of 10,524 companies in sector 47110 we hold annual accounts for 5,859. 282 are within a factor 10 of this equity.See the whole sector
Company data · Crossroads Bank
Identification
Legal formPrivate limited company
Founded21-02-1984
Fiscal year end31-12
Activities, NACEBEL
47110Non-specialised retail sale with food, beverages or tobacco predominating
47112Retail trade
52112
Sources
Crossroads Bank for EnterprisesNational Bank · 40 filingsAddress and cadastre registers
Data from official sources, last processed on 19-09-2026. Scores and ratios are computed by Checked and are not a credit decision.