DO & SA 2
Bankruptcy closedInactive since 29-04-2026; last annual accounts for fiscal year 2022.
Summary
DO & SA 2 was declared bankrupt (Tribunal de l’entreprise du Hainaut, division Tournai); the bankruptcy was closed for insufficient assets by judgment of 28-04-2026, published in the Belgian State Gazette on 04-05-2026.
Signals
Two signals. The signal on the left, the evidence on the right.
+raises risk○neutral
neutral · Filed after the deadline
The financial year that closed on 31-12-2022 was due by 31-07-2023 and was filed on 21-08-2023, 21 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 · 3 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
not filed
2022
21 d late
2021
57 d late
2020
37 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 3 accounts on average 38 days after the deadline; the sector median for financial year 2024 is 6 days after the deadline, and 52% of the sector filed late.
Checked, nothing found (1)
History
Go further with this company
Still owed money by this company? Its procedure, who runs it and what to do now.Creditor guide 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 Limited-service restaurants, excluding mobile food services sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2022, micro schema
Equity
-€7,744
2021 · €33,216
Total assets
€288,070▼ 14.0%
2021 · €335,019
Net result
-€40,960
2021 · €40,217
Working capital
-€170,913▼ 73.0%
2021 · -€98,790
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
Line202020212022
Operating result-€12,012-€82,730-€13,815
Net result-€22,001below the sector's middle half-€40,217above the sector's middle half-€40,960below the sector's middle half
Equity-€7,001below the sector's middle half-€33,216within the sector's middle half-€7,744below the sector's middle half
Total assets€347,293above the sector's middle half-€335,019above the sector's middle half▼ 3.5%€288,070above the sector's middle half▼ 14.0%
Debt€354,294-€301,802▼ 14.8%€295,814▼ 2.0%
Working capital-€112,548--€98,790▲ 12.2%-€170,913▼ 73.0%
Solvency-2.0%within the sector's middle half-9.9%within the sector's middle half▲ 11.9pp-2.7%within the sector's middle half▼ 12.6pp
Staff (FTE)7.4above the sector's middle half-7.4=4.2▼ 43.2%
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 turns negative in 2022: a loss of €13,815 after €82,730 in 2021, the lowest result in the available series.
Balance-sheet composition
2022 in colour, 2021 as the grey bar beneath
Assets €288,070
Fixed assets
€239,474 ▼ 13.8%
Current assets
€48,595 ▼ 14.8%
Key figures and ratios
EBITDA
€24,684▼
2021 · €121,048
Cash flow
-€2,462▼
2021 · €78,535
Current ratio
0.22▼
2021 · 0.37
Quick ratio
0.20▼
2021 · 0.34
Debt to equity
-38.20▼
2021 · 9.09
ROA
-14.2%▼
2021 · 12.0%
Interest coverage
0.89▼
2021 · 2.83
Debt ≤ 1 year
€219,509▲
2021 · €155,836
Debt > 1 year
€76,305▼
2021 · €145,574
Staff costs
€152,539▼
2021 · €212,650
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | €212,650 | €152,539 | ▼ 28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €34,901 | €38,317 | €38,499 | ▲ 0.5% |
| Other operating charges640/8 | - | €7,628 | €7,924 | ▲ 3.9% |
| Gross operating margin9900 | €229,399 | €341,325 | €185,146 | ▼ 45.8% |
| Operating profit (loss)9901 | -€12,012 | €82,730 | -€13,815 | ▼ 117% |
| Financial income75/76B | - | €248 | €513 | ▲ 107% |
| Recurring financial income75 | - | €248 | €513 | ▲ 107% |
| Financial charges65/66B | - | €42,761 | €27,659 | ▼ 35.3% |
| Recurring financial charges65 | €9,989 | €42,761 | €27,659 | ▼ 35.3% |
| Profit (loss) for the period before taxes9903 | -€22,001 | €40,217 | -€40,960 | ▼ 202% |
| Profit (loss) for the period9904 | -€22,001 | €40,217 | -€40,960 | ▼ 202% |
| Profit (loss) for the period to be appropriated9905 | -€22,001 | €40,217 | -€40,960 | ▼ 202% |
| Line | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|
| Assets | ||||
| Total assets20/58 | €347,293 | €335,019 | €288,070 | ▼ 14.0% |
| Fixed assets21/28 | €299,390 | €277,973 | €239,474 | ▼ 13.8% |
| Intangible fixed assets21 | €28,501 | €37,235 | €30,804 | ▼ 17.3% |
| Tangible fixed assets22/27 | €270,890 | €240,738 | €208,670 | ▼ 13.3% |
| Plant, machinery and equipment23 | - | €2,686 | €1,900 | ▼ 29.3% |
| Furniture and vehicles24 | - | €59,894 | €51,186 | ▼ 14.5% |
| Other tangible fixed assets26 | - | €178,159 | €155,584 | ▼ 12.7% |
| Current assets29/58 | €47,903 | €57,046 | €48,595 | ▼ 14.8% |
| Stocks and contracts in progress3 | €1,941 | €3,951 | €3,951 | = |
| Stocks30/36 | - | €3,951 | €3,951 | = |
| Amounts receivable within one year40/41 | €9,707 | €16,269 | €23,512 | ▲ 44.5% |
| Trade receivables40 | - | €3,085 | €23,512 | ▲ 662% |
| Other amounts receivable41 | - | €13,185 | €0 | ▼ 100% |
| Cash at bank and in hand54/58 | €36,255 | €36,825 | €20,453 | ▼ 44.5% |
| Deferred charges and accrued income490/1 | - | - | €679 | - |
| Equity and liabilities | ||||
| Total equity and liabilities10/49 | €347,293 | €335,019 | €288,070 | ▼ 14.0% |
| Equity10/15 | -€7,001 | €33,216 | -€7,744 | ▼ 123% |
| Contributions10/11 | - | €15,000 | €15,000 | = |
| Profit (loss) carried forward14 | -€22,001 | €18,216 | -€22,744 | ▼ 225% |
| Amounts payable17/49 | €354,294 | €301,802 | €295,814 | ▼ 2.0% |
| Amounts payable after more than one year17 | €193,843 | €145,574 | €76,305 | ▼ 47.6% |
| Financial debts170/4 | - | €145,574 | €76,305 | ▼ 47.6% |
| Amounts payable within one year42/48 | €160,451 | €155,836 | €219,509 | ▲ 40.9% |
| Current portion of amounts payable after more than one year42 | - | €38,122 | €46,391 | ▲ 21.7% |
| Trade debts44 | €16,517 | €13,094 | €75,418 | ▲ 476% |
| Suppliers440/4 | - | €13,094 | €75,418 | ▲ 476% |
| Taxes, remuneration and social security45 | - | €96,496 | €89,807 | ▼ 6.9% |
| Taxes450/3 | - | €3,533 | €5,787 | ▲ 63.8% |
| Remuneration and social security454/9 | - | €92,963 | €84,020 | ▼ 9.6% |
| Other amounts payable47/48 | - | €8,124 | €7,893 | ▼ 2.8% |
| Accrued charges and deferred income492/3 | - | €393 | €0 | ▼ 100% |
| Line | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|
| Profit (loss) for the period9904 | -€22,001 | €40,217 | -€40,960 | ▼ 202% |
| + Depreciation and write-downs630 | €34,901 | €38,317 | €38,499 | ▲ 0.5% |
| Operating cash flow (approximation) | €12,901 | €78,535 | -€2,462 | ▼ 103% |
| Investment in fixed assets (approximation) | - | -€16,900 | €0 | ▲ 100% |
| Change in cash | - | €571 | -€16,372 | ▼ 2,969% |
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
04-05
Bankruptcy
Bankruptcy closure (insufficient assets)
Tribunal de l’entreprise du Hainaut, division Tournai · event 28-04-2026
2023
21-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 21 days late
2022
31-12
Financial
Weakest financial yearnet -€40,960
Net result drops to -€40,960, the lowest in the series.
26-09
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 57 days late
2021
31-12
Financial
Back to profitnet €40,217
Net result €40,217 after one loss-making year.
06-09
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 37 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, Mouscron
Ground area
476 m²
Building footprint
103 m²
Parcel 54432C0039/00F000, Wallonia. Linked by address, not a title deed.
3
companies at this address
See who is registered here
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 54432C0039/00F000 | Wallonia | 476 m² | 1 · 103 m² | - |
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.
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This company's figures show no positive equity and no headcount, so a size comparison is not possible. These companies share only the sector and the region. Of 21,859 companies in sector 56112 we hold annual accounts for 9,782. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded28-06-2019
Fiscal year end31-12
Activities, NACEBEL 2025
56112Limited-service restaurants, excluding mobile food services
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.