FRAICHEUR & DELICES
InactiveFRAICHEUR & DELICES was declared bankrupt on 03-06-2024 (Tribunal de l’entreprise francophone de Bruxelles); the bankruptcy was closed for insufficient assets by judgment of 08-04-2025, published in the Belgian State Gazette on 16-04-2025.
Summary
Inactive; last annual accounts for fiscal year 2022.
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 31-12-2023, 3 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 · 10 filingsPosition against the passed deadline
31-12-2023 close31-07-2024 deadline24-09-2026 today
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2022 was due by 31-07-2023 and was filed on 26-07-2023, 5 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
not filed
2022
5 d early
2021
4 d early
2020
5 d early
2019
1 d early
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2022, micro schema
Equity
€-86k▼ 78.3%
2021 · €-48k
2018: €23k
2019: €18k
2020: €-55k
2021: €-48k
2018 → 2022
Total assets
€44k▼ 59.3%
2021 · €109k
2018: €99k
2019: €103k
2020: €40k
2021: €109k
2018 → 2022
Net result
€-38k
2021 · €7k
2018: €-7k
2019: €-5k
2020: €-73k
2021: €7k
2018 → 2022
Working capital
€-89k▼ 56.5%
2021 · €-57k
2018: €-15k
2019: €-11k
2020: €-62k
2021: €-57k
2018 → 2022
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20182019202020212022Trend
Equity€23k-€18k▼ 22.4%€-55k€-48k▲ 13.1%€-86k▼ 78.3%
Operating result€1k-€7k▲ 601%€-67k€13k€-31k
Net result€-7k-€-5k▲ 24.8%€-73k▼ 1,319%€7k€-38k
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 €31k after €13k in 2021.
Balance-sheet composition
2022 in colour, 2021 as the grey bar beneath
Assets €44k
Fixed assets
€8k ▼ 24.7%
Current assets
€36k ▼ 63.0%
Key figures and ratios
EBITDA
€-28k▼
2021 · €24k
Cash flow
€-35k▼
2021 · €18k
Solvency
-193.4%▼
2021 · -44.2%
Current ratio
0.29▼
2021 · 0.63
Debt to equity
-1.52▲
2021 · -3.26
ROA
-84.9%▼
2021 · 6.7%
Interest coverage
-4.27▼
2021 · 4.03
Debt
€130k▼
2021 · €157k
Debt ≤ 1 year
€126k▼
2021 · €155k
Staff costs
€53k▲
2021 · €5k
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 · 2022 against 2021 · 48 lines
Balance sheet
Code20212022
Assets
Total assets20/58€109k€44k▼
Fixed assets21/28€11k€8k▼
Tangible fixed assets22/27€8k€5k▼
Furniture and vehicles24€8k€5k▼
Financial fixed assets28€3k€3k=
Current assets29/58€98k€36k▼
Amounts receivable within one year40/41€50k€23k▼
Trade receivables40€49k€22k▼
Other amounts receivable41€331€1k▲
Cash at bank and in hand54/58€44k€13k▼
Deferred charges and accrued income490/1€4k€224▼
Equity and liabilities
Total equity and liabilities10/49€109k€44k▼
Equity10/15€-48k€-86k▼
Contributions10/11€7k€7k=
Reserves13€2k€2k=
Non-distributable reserves130/1€2k€2k=
Reserves not available under the articles1311€2k€2k=
Profit (loss) carried forward14€-57k€-95k▼
Amounts payable17/49€157k€130k▼
Amounts payable after more than one year17€2k-
Financial debts170/4€2k-
Amounts payable within one year42/48€155k€126k▼
Current portion of amounts payable after more than one year42€16k€2k▼
Financial debts43€53k€46k▼
Credit institutions430/8€53k€46k▼
Trade debts44€65k€28k▼
Suppliers440/4€65k€28k▼
Advances received on contracts in progress46€4k-
Taxes, remuneration and social security45€6k€24k▲
Taxes450/3-€2k
Remuneration and social security454/9€6k€22k▲
Other amounts payable47/48€11k€25k▲
Accrued charges and deferred income492/3-€5k
Income statement
Code20212022
Non-recurring operating income76A€9k-
Remuneration, social security and pensions62€5k€53k▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€11k€3k▼
Other operating charges640/8€975€4k▲
Gross operating margin9900€30k€29k▼
Operating profit (loss)9901€13k€-31k▼
Financial income75/76B€16€6▼
Recurring financial income75€16€6▼
Financial charges65/66B€6k€7k▲
Recurring financial charges65€6k€7k▲
Profit (loss) for the period before taxes9903€7k€-38k▼
Profit (loss) for the period9904€7k€-38k▼
Profit (loss) for the period to be appropriated9905€7k€-38k▼
Appropriation of the result
Profit (loss) to be appropriated9906€-57k€-95k▼
Profit (loss) brought forward from the previous period14P€-65k€-57k▲
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
2025
16-04
Bankruptcy
Bankruptcy closure (insufficient assets)
Tribunal de l’entreprise francophone de Bruxelles · FRAICHEUR & DELICES RUE DE LA SCIENCE 21, 1040 ETTERBEEK. déclarée le 3 juin 2024 · event 08-04-2025
2024
07-06
Bankruptcy
Opening
Tribunal de l’entreprise francophone de Bruxelles · FRAICHEUR & DELICES RUE DE LA SCIENCE 21, 1040 ETTERBEEK · event 03-06-2024
2023
26-07
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
27-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial
Back to profitnet €7k
Net result €7k after 3 loss-making years.
26-07
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
31-12
Financial
Weakest financial yearnet €-73k
Net result drops to €-73k, the lowest in the series.
30-07
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
30-07
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
30-07
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
18-07
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema
2016
30-08
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 30 days late
2015
09-06
NBB filing
Annual accounts filed
fiscal year 2014 · full schema
2014
25-06
NBB filing
Annual accounts filed
fiscal year 2013 · full schema
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
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
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 | CHRISTOPHE CHARDON AVENUE DU CENTE-
NAIRE 120, 1400 NIVELLES |
03-06-2024 → 08-04-2025 |