FOV
Open bankruptcyA bankruptcy procedure is open for FOV according to publications in the Belgian State Gazette; curator: DEAN BRAECKMAN.
Summary
The 2024 annual accounts show equity of €4,404 and a net result of -€39,890.
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
- 24 March 2026
- Supervising judge
- Philippe Van der Auwermeulen
- Official Gazette
- 31-03-2026 (pdf) ↗search the document for 2026/114074
Deadlines
- Provisional date payments stopped
- 23 March 2026Payments and security you received since that day can in some cases be challenged by the curator. A later judgment can change the date.art. XX.105, XX.111 and XX.112 CEL
- Appeal or third-party opposition until
- passed on 15 April 2026Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 23 April 2026art. XX.104 and XX.155 CEL
- First verification report
- passed on 28 April 2026Goods 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
- 24 March 2027Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Dean BraeckmanDurmstraat 29, 9030 Maria- Kerke (Gent)dean.braeckman@vsadvocaten.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
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Signals
Three 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 30-06-2024 was due by 31-01-2025 and was filed on 27-02-2025, 27 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 · 4 filingsDeviation from the deadline
2025
not filed
2024
27 d late
2023
1 d early
2022
29 d late
2021
6 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 4 accounts on average 12 days after the deadline; the sector median for financial year 2024 is 3 days before the deadline, and 39% 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?Addresses Are there other customers at risk in your own list?List enrichment How is the Agents in the wholesale of food, beverages and tobacco sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2024, abbreviated schema
Equity
€4,404▼ 90.1%
2023 · €44,294
Total assets
€478,548▼ 29.9%
2023 · €682,895
Net result
-€39,890
2023 · €9,490
Working capital
-€242,388▼ 196%
2023 · -€81,922
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 46, Wholesale trade, 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
Line2021202220232024
Operating result-€561-€30,002€14,141▼ 52.9%€122,185▲ 764%
Net result-€708within the sector's middle half-€20,455within the sector's middle half€9,490within the sector's middle half▼ 53.6%-€39,890below the sector's middle half
Equity€14,349within the sector's middle half-€34,804within the sector's middle half▲ 143%€44,294below the sector's middle half▲ 27.3%€4,404below the sector's middle half▼ 90.1%
Total assets€20,230below the sector's middle half-€575,640above the sector's middle half▲ 2,745%€682,895within the sector's middle half▲ 18.6%€478,548below the sector's middle half▼ 29.9%
Debt€5,881-€540,836▲ 9,096%€638,601▲ 18.1%€474,144▼ 25.8%
Working capital€14,349-€3,604▼ 74.9%-€81,922-€242,388▼ 196%
Solvency70.9%above the sector's middle half-6.0%below the sector's middle half▼ 64.9pp6.5%below the sector's middle half▲ 0.4pp0.9%below the sector's middle half▼ 5.6pp
Staff (FTE)0below the sector's middle half
above
within
below
the middle half (P25 to P75) of NACE 46, Wholesale trade, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result recovers in 2024; 2024 is 764% above 2023 and is the highest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €478,548
Fixed assets
€401,465 ▲ 16.1%
Current assets
€77,083 ▼ 77.1%
Equity and liabilities €478,548
Equity
€4,404 ▼ 90.1%
Debt
€474,144 ▼ 25.8%
Debt's share of the balance-sheet total rises from 93.5% to 99.1%. Equity and debt are lower.
Key figures and ratios
EBITDA
€129,355▲
2023 · €14,415
Cash flow
-€32,720▼
2023 · €9,765
Current ratio
0.24▼
2023 · 0.80
ROE
-905.8%▼
2023 · 21.4%
ROA
-8.3%▼
2023 · 1.4%
Interest coverage
33.50▲
2023 · 9.77
Debt ≤ 1 year
€319,470▼
2023 · €418,891
Debt > 1 year
€154,673▼
2023 · €219,710
Income taxes
€45▼
2023 · €3,331
Staff costs
€0▼
2023 · €16,267
A ratio outside any meaningful range has been withheld (balance sheet total €478,548, equity €4,404).
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | €16,267 | €0 | ▼ 100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | - | €172 | €274 | €7,171 | ▲ 2,513% |
| Other operating charges640/8 | - | €844 | €532 | €644 | ▲ 21.1% |
| Gross operating margin9900 | -€213 | €31,017 | €31,214 | €129,999 | ▲ 316% |
| Operating profit (loss)9901 | -€561 | €30,002 | €14,141 | €122,185 | ▲ 764% |
| Financial income75/76B | - | €70 | €155 | €0 | ▼ 100% |
| Recurring financial income75 | €0 | €70 | €155 | €0 | ▼ 100% |
| Financial charges65/66B | - | €2,110 | €1,475 | €162,030 | ▲ 10,887% |
| Recurring financial charges65 | €147 | €2,110 | €1,475 | €3,862 | ▲ 162% |
| Non-recurring financial charges66B | - | - | - | €158,168 | - |
| Profit (loss) for the period before taxes9903 | -€708 | €27,963 | €12,821 | -€39,845 | ▼ 411% |
| Income taxes67/77 | €0 | €7,508 | €3,331 | €45 | ▼ 98.7% |
| Profit (loss) for the period9904 | -€708 | €20,455 | €9,490 | -€39,890 | ▼ 520% |
| Profit (loss) for the period to be appropriated9905 | -€708 | €20,455 | €9,490 | -€39,890 | ▼ 520% |
| Line | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|
| Assets | |||||
| Total assets20/58 | €20,230 | €575,640 | €682,895 | €478,548 | ▼ 29.9% |
| Fixed assets21/28 | - | €31,200 | €345,926 | €401,465 | ▲ 16.1% |
| Tangible fixed assets22/27 | - | €1,200 | €15,926 | €71,465 | ▲ 349% |
| Plant, machinery and equipment23 | - | - | €15,000 | €70,813 | ▲ 372% |
| Other tangible fixed assets26 | - | €1,200 | €926 | €651 | ▼ 29.6% |
| Financial fixed assets28 | - | €30,000 | €330,000 | €330,000 | = |
| Current assets29/58 | €20,230 | €544,440 | €336,969 | €77,083 | ▼ 77.1% |
| Amounts receivable within one year40/41 | €1,373 | €417,840 | €277,632 | €58,784 | ▼ 78.8% |
| Trade receivables40 | - | €373,399 | €239,842 | €52,732 | ▼ 78.0% |
| Other amounts receivable41 | - | €44,441 | €37,790 | €6,052 | ▼ 84.0% |
| Cash at bank and in hand54/58 | €10,357 | €124,289 | €55,677 | €18,234 | ▼ 67.3% |
| Deferred charges and accrued income490/1 | - | €2,312 | €3,660 | €66 | ▼ 98.2% |
| Equity and liabilities | |||||
| Total equity and liabilities10/49 | €20,230 | €575,640 | €682,895 | €478,548 | ▼ 29.9% |
| Equity10/15 | €14,349 | €34,804 | €44,294 | €4,404 | ▼ 90.1% |
| Contributions10/11 | - | €500 | €500 | €500 | = |
| Reserves13 | €13,550 | €33,950 | €33,950 | €33,950 | = |
| Non-distributable reserves130/1 | - | €0 | - | - | - |
| Reserves not available under the articles1311 | - | €0 | - | - | - |
| Distributable reserves133 | - | €33,950 | €33,950 | €33,950 | = |
| Profit (loss) carried forward14 | €299 | €354 | €9,844 | -€30,046 | ▼ 405% |
| Amounts payable17/49 | €5,881 | €540,836 | €638,601 | €474,144 | ▼ 25.8% |
| Amounts payable after more than one year17 | - | - | €219,710 | €154,673 | ▼ 29.6% |
| Financial debts170/4 | - | - | €219,710 | €154,673 | ▼ 29.6% |
| Amounts payable within one year42/48 | €5,881 | €540,836 | €418,891 | €319,470 | ▼ 23.7% |
| Current portion of amounts payable after more than one year42 | - | - | €9,521 | €10,036 | ▲ 5.4% |
| Trade debts44 | €4,974 | €109,281 | €75,939 | €101,353 | ▲ 33.5% |
| Suppliers440/4 | - | €109,281 | €75,939 | €101,353 | ▲ 33.5% |
| Advances received on contracts in progress46 | - | €408,920 | €269,542 | €63,932 | ▼ 76.3% |
| Taxes, remuneration and social security45 | - | €7,568 | €47,628 | €28,951 | ▼ 39.2% |
| Taxes450/3 | - | €7,568 | €47,628 | €28,951 | ▼ 39.2% |
| Other amounts payable47/48 | - | €15,067 | €16,260 | €115,198 | ▲ 608% |
| Line | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€708 | €20,455 | €9,490 | -€39,890 | ▼ 520% |
| + Depreciation and write-downs630 | - | €172 | €274 | €7,171 | ▲ 2,513% |
| Operating cash flow (approximation) | -€708 | €20,626 | €9,765 | -€32,720 | ▼ 435% |
| Investment in fixed assets (approximation) | - | - | -€315,000 | -€62,710 | ▲ 80.1% |
| Change in cash | - | €113,931 | -€68,612 | -€37,443 | ▲ 45.4% |
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
31-03
Bankruptcy
Opening
Ondernemingsrechtbank Gent, afdeling Gent · event 24-03-2026
2025
27-02
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema · 27 days late
2024
30-06
Financial
Weakest financial yearnet -€39,890
Net result drops to -€39,890, the lowest in the series.
30-01
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
2023
01-03
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 29 days late
2022
30-06
Financial
Back to profitnet €20,455
Net result €20,455 after one loss-making year.
25-01
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 6 acts read
About the unread acts
We know of 6 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
Have them read with priority
Sign in to place this company at the front of the reading queue.
Directors · office · real estate
Directors
6 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 2017
Ground area
9,307 m²
Building footprint
1,593 m²
Parcel 44017C0584/00Y002, Flanders. Linked by address, not a title deed.
9
companies at this address
See who is registered here
1 establishment unit
FOV
since 20172.264.773.123
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 44017C0584/00Y002 | Flanders | 9,307 m² | 1 · 1,593 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.
Insolvency mandates
1 mandate| Role | Name | Tenure |
|---|---|---|
| Curator | DEAN BRAECKMAN DURMSTRAAT 29, 9030 MARIA-
KERKE (GENT) |
24-03-2026 → present |
Structure & network
Owners and holdings
2 holdingsOwners 0
The accounts to 30-06-2024 list no shareholders, and no other source names one.
Holdings 2
-
100%
- GandtouragesubsidiarySourceown accounts 30-06-2024100%
According to the annual accounts to 30-06-2024 of FOV and those 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.
Public money · subsidies and aid
Flemish government
2023 to 2024 · 2 entries · 3,609 EUR awarded · 3,609 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2024 | 1 | 2,788 EUR | 2,788 EUR |
| 2023 | 1 | 821 EUR | 821 EUR |
Recognitions · licences · registrations
Food safety, FASFC
1 siteGent2.264.773.123
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Of 1,638 companies in sector 46170 we hold annual accounts for 669. 251 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
Founded07-05-2017
Fiscal year end30-06
Activities, NACEBEL 2025
46170Agents in the wholesale of food, beverages and tobacco
56210Event catering
82300Organisation of conventions and trade shows
93299Other amusement and recreation activities
E-invoicing
Reachable via Peppol
Peppol ID
0208:0676374466
Also
9925:BE0676374466
Registered
17-06-2025
The company is no longer active; its Peppol card can remain until its access point withdraws it.
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.