GAPIJOY
InactiveGAPIJOY was declared bankrupt on 12-12-2022 (Tribunal de l’entreprise de Liège, division Liège); the bankruptcy was closed for insufficient assets by judgment of 12-12-2023, published in the Belgian State Gazette on 19-12-2023.
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 · 5 filingsPosition against the passed deadline
31-12-2022 close31-07-2023 deadline24-09-2026 today
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2021 was due by 31-07-2022 and was filed on 23-06-2022, 38 days ahead of the deadline.
NBB · 5 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
not filed
2022
not filed
2021
38 d early
2020
44 d early
2019
32 d early
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2021, full schema
Turnover
€0
2018 · €0
2018: €0
2018 → 2019
EBIT margin
Not included in this filing
Net result
€3k
2020 · €-8k
2018: €4k
2019: €-66k
2020: €-8k
2018 → 2021
Working capital
€-44k▲ 30.4%
2020 · €-63k
2018: €-28k
2019: €-72k
2020: €-63k
2018 → 2021
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line2018201920202021Trend
Turnover€0-€0
Equity€37k-€-23k€-31k▼ 34.0%€-28k▲ 9.5%
Operating result€-34k-€-114k▼ 238%€-30k▲ 73.5%€-13k▲ 56.2%
Net result€4k-€-66k€-8k▲ 88.1%€3k
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €13k in 2021 against €30k in 2020; the loss shrinks.
Balance-sheet composition
2021 in colour, 2020 as the grey bar beneath
Assets €151k
Fixed assets
€30k ▼ 46.4%
Current assets
€120k ▲ 4.5%
Key figures and ratios
EBITDA
€13k▲
2020 · €-8k
Cash flow
€29k▲
2020 · €14k
Solvency
-18.4%▼
2020 · -17.9%
Current ratio
0.73▲
2020 · 0.65
Quick ratio
0.38▲
2020 · 0.36
Debt to equity
-6.42
ROA
1.9%▲
2020 · -4.5%
Interest coverage
3.83
Debt
€179k▼
2020 · €203k
Debt ≤ 1 year
€165k▼
2020 · €179k
Income taxes
€176▼
2020 · €209
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 · 48 lines
Balance sheet
Code20202021
Assets
Total assets20/58€172k€151k▼
Fixed assets21/28€57k€30k▼
Tangible fixed assets22/27€57k€30k▼
Other tangible fixed assets26-€30k
Current assets29/58€115k€120k▲
Stocks and contracts in progress3€51k€57k▲
Stocks30/36-€57k
Amounts receivable within one year40/41€55k€51k▼
Trade receivables40-€48k
Other amounts receivable41-€3k
Cash at bank and in hand54/58€7k€12k▲
Deferred charges and accrued income490/1-€619
Equity and liabilities
Total equity and liabilities10/49€172k€151k▼
Equity10/15€-31k€-28k▲
Contributions10/11-€19k
Reserves13€1k€1k=
Non-distributable reserves130/1-€1k
Reserves not available under the articles1311-€1k
Profit (loss) carried forward14€-51k€-48k▲
Amounts payable17/49€203k€179k▼
Amounts payable within one year42/48€179k€165k▼
Current portion of amounts payable after more than one year42-€48k
Financial debts43-€50k
Credit institutions430/8-€50k
Trade debts44€114k€62k▼
Suppliers440/4-€62k
Taxes, remuneration and social security45-€5k
Taxes450/3-€176
Remuneration and social security454/9-€5k
Other amounts payable47/48-€8
Accrued charges and deferred income492/3-€14k
Income statement
Code20202021
Non-recurring operating income76A-€53k
Remuneration, social security and pensions62-€51k
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€22k€26k▲
Other operating charges640/8-€323
Gross operating margin9900€42k€65k▲
Operating profit (loss)9901€-30k€-13k▲
Financial income75/76B-€20k
Recurring financial income75€26k€20k▼
Financial charges65/66B-€3k
Recurring financial charges65€3k€3k▼
Profit (loss) for the period before taxes9903€-8k€3k▲
Income taxes67/77€209€176▼
Profit (loss) for the period9904€-8k€3k▲
Profit (loss) for the period to be appropriated9905€-8k€3k▲
Appropriation of the result
Profit (loss) to be appropriated9906-€-48k
Profit (loss) brought forward from the previous period14P-€-51k
Social balance
Average headcount (FTE)9087-2.9
The notes to these accounts (9 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
2023
19-12
Bankruptcy
Bankruptcy closure (insufficient assets)
Tribunal de l’entreprise de Liège, division Liège · GAPIJOY SRL RUE DE HUY 248, 4300 WAREMME. déclarée le 12 décembre 2022 · event 12-12-2023
2022
16-12
Bankruptcy
Opening
Tribunal de l’entreprise de Liège, division Liège · GAPIJOY SRL RUE DE HUY 248, 4300 WAREMME · event 12-12-2022
23-06
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2021
31-12
Financial
Back to profitnet €3k
Net result €3k after 2 loss-making years.
17-06
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
2020
29-06
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
2019
31-12
Financial
Weakest financial yearnet €-66k ▼1934%
Net result drops to €-66k, the lowest in the series.
28-06
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2018
25-06
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
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
2 mandates| Role | Name | Tenure |
|---|---|---|
| Curator | ALAIN BODEUS QUAI DE ROME 19/8, 4000 LIEGE 1- |
12-12-2022 → 12-12-2023 |
| Curator | JEAN-PHILIPPE RENAUD QUAI DES
ARDENNES 65, 4020 LIEGE 2- .
97621
BELGISCH STAATSBLAD — 16.12.2022 — MONITEUR BELGE |
12-12-2022 → 12-12-2023 |