EPICERIE LE BON
InactiveEPICERIE LE BON was declared bankrupt on 19-12-2022 (Tribunal de l’entreprise francophone de Bruxelles); the bankruptcy was closed by liquidation by judgment of 20-02-2024, published in the Belgian State Gazette on 06-03-2024.
Summary
Inactive; last annual accounts for fiscal year 2021.
Signals
Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Two or more financial years not filed
Since the financial year that closed on 31-12-2022, 4 financial years are missing at the National Bank. A company this far behind goes bankrupt within the year nineteen times as often as a punctual filer.
NBB · 3 filingsPosition against the passed deadline
31-12-2022 close31-07-2023 deadline24-09-2026 today
neutral · Filed after the deadline
The financial year that closed on 31-12-2021 was due by 31-07-2022 and was filed on 17-10-2022, 78 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
not filed
2021
78 d late
2020
110 d late
2019
88 d late
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2021, micro schema
Equity
€-27k
2020 · €26k
2019: €34k
2020: €26k
2019 → 2021
Total assets
€86k▲ 20.3%
2020 · €72k
2019: €123k
2020: €72k
2019 → 2021
Net result
€-53k▼ 594%
2020 · €-8k
2019: €21k
2020: €-8k
2019 → 2021
Working capital
€-31k
2020 · €13k
2019: €17k
2020: €13k
2019 → 2021
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line201920202021Trend
Equity€34k-€26k▼ 22.7%€-27k
Operating result€23k-€-4k€-50k▼ 1,272%
Net result€21k-€-8k€-53k▼ 594%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €50k in 2021 against €4k in 2020; the loss grows and 2021 has the lowest result in the available series.
Balance-sheet composition
2021 in colour, 2020 as the grey bar beneath
Assets €86k
Fixed assets
€42k ▲ 18.8%
Current assets
€44k ▲ 21.7%
Key figures and ratios
EBITDA
€-33k▼
2020 · €9k
Cash flow
€-37k▼
2020 · €5k
Solvency
-31.5%▼
2020 · 36.4%
Current ratio
0.59▼
2020 · 1.55
Quick ratio
0.11▲
2020 · 0.10
Debt to equity
-4.17▼
2020 · 0.84
ROA
-61.8%▼
2020 · -10.7%
Interest coverage
-10.01
Debt
€114k▲
2020 · €46k
Debt ≤ 1 year
€75k▲
2020 · €24k
Debt > 1 year
€38k▲
2020 · €22k
Staff costs
€51k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2021 against 2020 · 41 lines
Balance sheet
Code20202021
Assets
Total assets20/58€72k€86k▲
Fixed assets21/28€35k€42k▲
Tangible fixed assets22/27€33k€40k▲
Furniture and vehicles24-€36k
Other tangible fixed assets26-€4k
Financial fixed assets28€2k€2k=
Current assets29/58€37k€44k▲
Stocks and contracts in progress3€34k€36k▲
Stocks30/36-€36k
Amounts receivable within one year40/41€1k-
Cash at bank and in hand54/58€877€8k▲
Equity and liabilities
Total equity and liabilities10/49€72k€86k▲
Equity10/15€26k€-27k▼
Contributions10/11-€19k
Profit (loss) carried forward14€8k€-46k▼
Amounts payable17/49€46k€114k▲
Amounts payable after more than one year17€22k€38k▲
Financial debts170/4-€38k
Amounts payable within one year42/48€24k€75k▲
Current portion of amounts payable after more than one year42-€13k
Financial debts43-€2k
Credit institutions430/8-€2k
Trade debts44€8k€17k▲
Suppliers440/4-€17k
Taxes, remuneration and social security45-€7k
Taxes450/3-€2k
Remuneration and social security454/9-€6k
Other amounts payable47/48-€36k
Income statement
Code20202021
Remuneration, social security and pensions62-€51k
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€12k€17k▲
Other operating charges640/8-€3k
Gross operating margin9900€26k€22k▼
Operating profit (loss)9901€-4k€-50k▼
Financial charges65/66B-€3k
Recurring financial charges65€2k€3k▲
Profit (loss) for the period before taxes9903€-6k€-53k▼
Income taxes67/77€2k-
Profit (loss) for the period9904€-8k€-53k▼
Profit (loss) for the period to be appropriated9905€-8k€-53k▼
Appropriation of the result
Profit (loss) to be appropriated9906-€-46k
Profit (loss) brought forward from the previous period14P-€8k
The notes to these accounts (7 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
2024
06-03
Bankruptcy
Bankruptcy closure (by liquidation)
Tribunal de l’entreprise francophone de Bruxelles · EPICERIE LE BON SRL CHAUSSEE DE MONS 1229, 1070 ANDERLECHT. déclarée le 19 décembre 2022 · event 20-02-2024
2022
23-12
Bankruptcy
Opening
Tribunal de l’entreprise francophone de Bruxelles · EPICERIE LE BON SRL CHAUSSEE DE MONS 1229, 1070 ANDERLECHT · event 19-12-2022
17-10
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 78 days late
2021
31-12
Financial
Weakest financial yearnet €-53k
Net result drops to €-53k, the lowest in the series.
18-11
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 110 days late
2020
27-10
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 88 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
3 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
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.
Insolvency mandates
1 mandate| Role | Name | Tenure |
|---|---|---|
| Curator | GUY KELDER PLACE GUY D’AREZZO 18, 1180 UCCLE- |
19-12-2022 → 20-02-2024 |