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GEMPHASIS

In bankruptcy Private limited company (pre-2019)founded 2005Hoveniersstraat 51, 2018 AntwerpKBO/BCE: BE 0873.413.833
GEMPHASIS
Follow Report

Overview

Information for creditors

Enterprise Court of Antwerp, Antwerp division · Official Gazette of 12-06-2024
Appeal or third-party opposition 27-06-2024Filing the claim in RegSol 06-07-2024First verification report 02-08-2024Late claim 06-06-2025

Trustee: Ilse Mertens. The judgment is more than a year old. A claim can no longer be filed, not even late. The trustee knows whether anything will still be paid out.

Lifetime

15 annual accounts with figures on one time axis, 17 filings since 2005
peak €402,225 (2021)
€402,225▲ 737%
lowest -€333,170 (2018)
€366,311▲ 14×
peak €124,403 (2021)
€124,403▲ €366,311
€877,534▼ 9.3%
peak 0.7 FTE (2016)
0.2 FTE▼ 33.3%
Board1 name since 2005
1 directorRabenou Mehrdad
Documentsfilings and deeds
18-01-2023171 days late
2021abbreviated format
Gross margin from €48,055 to €402,225Result from €25,489 to €366,311Staff from 0.3 FTE to 0.2 FTEEquity from -€241,909 to €124,403Investments €12,434Cash from €53,102 to €6,964

Key points

from the 2021 annual accounts, the last ones filed

Debts

€877,534 88% of the balance sheet
Suppliers 89%Taxes and wages 7%Other 4%

Filings

17 annual accounts since 2005
AprilJune31 JulyOctober2005201020152020

Ten of the last ten came late. The 2019 accounts came latest: 264 days after the end of the period.

No score

Board and ownership

RM
Rabenou Mehrdad
Director, since 22-04-2005
Board & ownership

Recent changes

3 companies at this address later SAMS ANTWERP, Antwerp Cut Manufacturing and Anghan, Dharmesh · since 2024
Bankruptcy published Enterprise Court of Antwerp, Antwerp division · judgment of 06-06-2024 · Bankruptcy
Incorporation 6 publications in the Belgian Official Gazette, the last on 26-09-2013 · published on 02-05-2005 · Gazette deed
First establishment Hoveniersstraat 51, Antwerp
All 26 events

Official details

Source: KBO
Status
In bankruptcydeclared bankrupt on 06-06-2024
Registered office
41 active companies are registered at this address1 started in the 12 months before. Source: KBO register, as of 10 November 2026.
Activity
Wholesale of diamonds and other precious stonesNACE 46861and 2 others
Joint committees
200Auxiliary committee for white-collar workers
324Diamond industry and trade · annual accounts 2021
Establishment unit
2.147.596.6282018 Antwerp, since 22-04-2005
Financial year end
31 December
Peppol
Not found in the Peppol Directory
Company details

Annual accounts 2021

€402,225▲ 737%
≈ €2.0mestimated
€366,311▲ 14×
€124,403
€1.0m▲ 38.1%
0.2 FTE▼ 33.3%
Filing
Filed on 18-01-2023
Financials

Insights on GEMPHASIS

On 6 June 2024 the court declared GEMPHASIS bankrupt.

Sources: KBO register, filings at the National Bank, Belgian Official Gazette.

Financials

Annual accounts 2021

abbreviated format, filed on 18-01-2023, 171 days late
€402,225
▲ 737%
€385,611
▲ 908%
€366,311
▲ 14×
€96,788
▲ €360,576
12.4%
▲ 45.8 percentage points
1.11
▲ 0.38

Turnover and EBIT margin are not published. The abbreviated format does not require them. The turnover shown is an estimate from the gross margin.

Turnover ≈ €2.0m. Estimated: probably between €1.3m and €3.5m.

Balance sheet

balance sheet total €1.0m on 31-12-2021
What the company ownsHow it is paid for

in euro

in euro

Position in the sector

Compare with sector

12.4%

Higher than 17% of 8,525 companies in 2021.

1.11

Higher than 22% of 8,435 companies in 2021.

36.6%

Higher than 95% of 8,492 companies in 2021.

GEMPHASIS Middle half of the sector 80% of the sector Abbreviated accounts in wholesale trade (NACE 46)

Net result: top quarter · Equity: bottom quarter · Balance sheet total: middle half · Working capital: middle half · Staff: bottom quarter

Staff

€5,995

Staff costs divided by the average number of full-time equivalents.

-1 person

people who joined people who left

In 2021, nobody joined and 1 person left.

Filed annual accounts

as filed with the National Bank, click a year to choose it
Line Trend202120202019201820172016201520142013201220112010200920082007
Balance sheet: assets
20/58 1.0m725,449748,1342.0m2.2m5.0m4.7m4.6m3.7m2.0m2.7m2.5m2.5m2.3m2.4m
21/28 27,61521,88028,83116,48319,81523,17716,69420,08530,28921,21318,24818,6016,0006,9397,878
22/27 21,61515,88022,83110,48313,81517,17710,69414,08514,2895,2132,2482,601-9391,878
23 14,7975,7319,3524,8396,9138,9871,1893,2465,4201,7332,0732,375-9391,878
24 6,81810,14913,4795,6446,9018,1899,50510,8398,8693,480174226---
28 6,0006,0006,0006,0006,0006,0006,0006,00016,00016,00016,00016,0006,0006,0006,000
29/58 974,322703,569719,3032.0m2.1m5.0m4.7m4.6m3.6m2.0m2.6m2.5m2.5m2.3m2.3m
3 808,311335,949349,1851.4m1.4m1.5m1.2m3.3m2.4m718,619553,279205,769273,691103,713563,929
30/36 808,311335,949349,1851.4m1.4m1.5m1.2m3.3m2.4m718,619553,279205,769273,691103,713563,929
40/41 153,910313,532294,701599,902679,6993.5m3.4m1.3m1.2m1.2m2.1m2.2m2.2m2.2m1.8m
40 144,411300,466287,963597,135675,9483.5m3.1m995,643949,8811.1m1.9m2.1m2.1m2.2m1.7m
41 9,49913,0666,7382,7673,7512,282288,449266,393228,104111,306139,417101,02368,88965,89361,409
54/58 6,96453,10273,85313,91222,56826,21121,10323,88130,17137,65434,17771,81735,61617,11816,736
490/1 5,1389871,5655305592,36810,4433,1855,9064,6827824071,200-1,446
Balance sheet: equity and liabilities
10/49 1.0m725,449748,1342.0m2.2m5.0m4.7m4.6m3.7m2.0m2.7m2.5m2.5m2.3m2.4m
10/15 124,403-241,909-267,398-458,265-125,095-143,300-154,847-163,342-164,448-172,88942,98442,45941,82040,42140,139
10/11 18,60018,60018,60018,60018,60018,60018,60018,60018,60018,60018,60018,60018,60018,60018,600
100 --18,60018,60018,60018,60018,60018,60018,60018,60018,60018,60018,60018,60018,600
11 18,60018,600-------------
1109/19 18,60018,600-------------
13 105,8031,8601,8601,8601,8601,8601,8601,8601,8601,8601,8601,8601,8601,8601,860
130/1 1,8601,8601,860------------
130 --1,8601,8601,8601,8601,8601,8601,8601,8601,8601,8601,8601,8601,860
1311 1,8601,860-------------
133 103,943--------------
14 --262,369-287,858-478,725-145,555-163,760-175,307-183,802-184,908-193,34922,52421,99921,36019,96119,679
17/49 877,534967,3581.0m2.5m2.3m5.2m4.9m4.7m3.8m2.2m2.6m2.4m2.5m2.3m2.3m
42/48 877,534967,3581.0m2.5m2.3m5.2m4.9m4.7m3.8m2.2m2.6m2.4m2.4m2.3m2.3m
42 -67,38067,38067,38067,38067,38067,38067,38067,38067,38067,38067,380156,34067,38173,654
43 ----------992-8282-
430/8 ----------992-8282-
44 780,833803,449924,1532.4m2.2m4.9m4.8m4.7m3.8m2.1m2.4m2.2m2.1m2.1m2.0m
440/4 780,833803,449924,1532.4m2.2m4.9m4.8m4.7m3.8m2.1m2.4m2.2m2.1m2.1m2.0m
45 63,69765,74014,7137,5926,2843,9613816,132638756,2421,2134,1944,52810,939
450/3 63,69762,18913,2904,2881,2428711554,00963-2,1271,2134,1944,5289,216
454/9 -3,5501,4233,3045,0423,0902272,123-8754,116---1,723
47/48 33,00430,7889,28527,73937,206199,4429,5589,5589,5589,558149,341149,341203,047184,311183,727
492/3 ---------1,6701,2041,28626,540-2,669
Income statement
76A ----4,710375---------
9900 402,22548,055238,680-313,95944,23239,78710,034-12,3327,04861,18117,07127,4577,88792,238-209,180
62 1,1992,53811,15310,47518,14320,52912,6954378,62619,37613,2535,990-3,05413,010
630 6,6996,9515,7503,3323,3623,8873,3913,4902,1191,0138752319399391,560
631/4 -----190,117----------
640/8 8,7163255,1402,267191,9572,0373,4601,4832,638254,3942,6859,1023,340385297
66A --6,492-------1,7009,138---
9901 385,61138,241210,145-330,03220,88613,335-9,513-17,742-6,335-213,60225912,1353,60887,860-224,047
75/76B 495606114--021,42019,99417,2169,1424,9661,41989623,674280,895
75 495606114--021,42019,99417,2169,1424,9661,41989623,674280,895
65/66B 5,7953,2995,9969571,7101,2773,4131,1462,4391,6412,2492,8711,503110,86644,558
65 5,7953,2995,9969571,7101,2773,4131,1462,4391,6412,2492,8711,503110,86644,558
9903 380,31035,549204,263-330,99019,17712,0588,4941,1068,442-206,1011,2751,5443,00166812,290
67/77 13,99910,06013,3962,180972510--09,7727509051,6023863,890
9904 366,31125,489190,867-333,17018,20511,5488,4941,1068,442-215,8735256391,3992828,400
9905 366,31125,489190,867-333,17018,20511,5488,4941,1068,442-215,8735256391,3992828,400
Appropriation of the result
9906 103,943-262,369-287,858-478,725-145,555-163,760-175,307-183,802-184,908-193,34922,52421,99921,36019,96119,679
14P -262,369--------------
691/2 103,943--------------
6921 103,943--------------
Social balance sheet
9087 0.20.30.30.30.50.70.6-0.30.60.50.3-0.10.5
Hours worked1013 11335951658271,118950-4641,020923410-172924
Document PDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDF

The accounts for 2 older financial years (2005-2006) were filed as documents without figures as data, scans for example.

The notes to these accounts have 5 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).

Source: Annual accounts 2021 (PDF), filed on 18-01-2023.

Download as CSV

Filings

each dot is a set of accounts, on the day it reached the National Bank

2021 annual accounts filed 171 days after the deadline. Filed on 18 January 2023, deadline 31 July 2022 (7 months after the close on 31 December 2021, Companies Code art. 3:10). Source: NBB, 2023-00000215.

Financial year Type Filed Reference Document
31-12-2021 abbreviated format 18-01-2023 2023-00000215 PDF
31-12-2020 abbreviated format 13-01-2022 2022-00900089 PDF
31-12-2019 abbreviated format 21-04-2021 2021-10800337 PDF
31-12-2018 abbreviated format 03-12-2019 2019-75100594 PDF
31-12-2017 abbreviated format 01-02-2019 2019-04200368 PDF
31-12-2016 abbreviated format 25-08-2017 2017-48500548 PDF
31-12-2015 abbreviated format 03-08-2016 2016-39900074 PDF
31-12-2014 abbreviated format 23-09-2015 2015-59600524 PDF
31-12-2013 abbreviated format 29-08-2014 2014-57500098 PDF
31-12-2012 abbreviated format 31-08-2013 2013-56100088 PDF
31-12-2011 abbreviated format 26-07-2012 2012-34500487 PDF
31-12-2010 abbreviated format 30-08-2011 2011-50400565 PDF
31-12-2009 abbreviated format 28-07-2010 2010-36200368 PDF
31-12-2008 abbreviated format 24-03-2010 2010-07700247 PDF
31-12-2007 abbreviated format 24-03-2010 2010-07700335 PDF
31-12-2006 abbreviated format 29-06-2007 2007-30500241 PDF
31-12-2005 abbreviated format 08-06-2006 2006-20500042 PDF

Key figures and ratios

per financial year, computed from the annual accounts
Line Trend202120202019201820172016201520142013201220112010200920082007
392,31045,192215,894-326,70124,24917,221-6,122-14,252-4,216-212,5901,13312,3664,54788,799-222,487
373,01032,440196,617-329,83821,56715,43511,8864,59610,561-214,8611,4008702,3381,2219,960
12,434018,0970010,37003,28611,1953,97852112,83200667
-46,138-20,75159,941-8,657-3,6425,108-2,778-6,290-7,4833,478-37,64036,20118,498382-
96,788-263,789-296,229-474,748-144,910-166,477-171,541-183,427-194,737-192,43225,94125,14362,36033,48234,930
12.4%-33.3%-35.7%-22.6%-5.8%-2.8%-3.3%-3.6%-4.5%-8.7%1.6%1.7%1.7%1.7%1.7%
1.110.730.710.810.940.970.960.960.950.911.011.011.031.011.02
0.190.380.360.250.310.680.710.270.320.580.800.930.910.970.77
7.05---------61.0157.1858.8357.0657.61
294.5%---------1.2%1.5%3.3%0.7%20.9%
36.6%3.5%25.5%-16.4%0.8%0.2%0.2%0.0%0.2%-10.8%0.0%0.0%0.1%0.0%0.4%
67.69--------------

A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.

Social balance sheet

Item31-12-2021
0.2
Joined0
Left1

Source: social balance sheet in the 2021 annual accounts

Investments

fixed assets acquired
Item2021
Tangible fixed assets€12,434
€6,699

Source: notes to the 2021 annual accounts (statement of fixed assets)

Insights on GEMPHASIS

The operating result for 2021 is over 10 times that of 2020 and the highest since 2007. It is a recovery after the fall in 2020.

Debt's share of the balance-sheet total is 87.6%.

Board & ownership

Curator

the curator has managed the company since 06-06-2024
Ilse Mertens
Curator, Leon Stijnenstraat 70, 2000 Antwerpen 1
Also on 98 other cases

Last board

1 director
Rabenou Mehrdad
Director
since 22-04-2005
listed in the 2021 annual accounts, filed on 18-01-2023

Office holders in the KBO →

Mandates through the years

1 name, the dashed line is today
Rabenou Mehrdad
Director
BoardBankruptcy 06-06-2024
Mandates as a list
  • Rabenou Mehrdad
    • Director, from 22-04-2005, until the bankruptcy of 06-06-2024

See the board, name and registered office on a given date →

Control

See the annual accounts at the National Bank and the publications in the Belgian Official Gazette.

Capital

Contribution
€18,600
Source
2021 annual accounts

Network & group

No group

GEMPHASIS has no parent and no holdings in its annual accounts. Rabenou Mehrdad is the only director. GEMPHASIS shares no director with another company.

At the same address

Hoveniersstraat 51, 2018 Antwerp · 40 other companies
Dali Diamond Company
registered office since 01-12-1961 · founded in 1961
 turnover €199.8m (2025)
0404.942.732
HB TRADING
registered office since 01-02-2020 · founded in 2020 · negative equity (2025)
 39 FTE (2025)
0742.783.240
ANTWERP CUT
registered office since 08-05-2007 · founded in 2007
 turnover €19.0m (2025)
0889.295.505
The HB Company
registered office since 05-02-2020 · founded in 2020 · negative equity (2025)
 turnover €1.1m (2025)
0742.939.430
PRIMESTAR
registered office since 08-11-2016 · founded in 2016
 turnover €18.2m (2025)
0665.811.166
Rubin & Zonen
registered office since 21-05-1965 · founded in 1965
 8.3 FTE (2026)
0404.985.787
HB Antwerp
registered office since 30-12-2020 · founded in 2020 · negative equity (2025)
 total assets €6.8m (2025)
0760.668.555
PLUCZENIK DIAMOND JEWELRY
registered office since 24-07-2000 · founded in 2000 · negative equity (2026)
 total assets €6.5m (2026)
0472.186.397
HB Blueprint
registered office since 22-09-1980 · founded in 1980 · negative equity (2025)
 6 FTE (2025)
0420.834.993
CARBON 6 DIAMONDS
registered office since 09-05-2014 · founded in 2014
 turnover €5.0m (2025)
0552.578.217
and 30 more

Timeline

Timeline

26 events since 2005
2026
3 companies at this address later SAMS ANTWERP, Antwerp Cut Manufacturing and Anghan, Dharmesh · since 2024
2024
Bankruptcy published Enterprise Court of Antwerp, Antwerp division · judgment of 06-06-2024
2023
Annual accounts 2021 filed PDFabbreviated format · 171 days late
2022
Annual accounts 2020 filed PDFabbreviated format · 166 days late
2021
Highest result from 2007 to 2021 net €366,311 ▲1,337% The operating result of €385,611 and the net result of €366,311 are both a record.
Equity above €100,000 equity €124,403 After 3 profitable years in a row, equity reaches €124,403.
Annual accounts 2019 filed PDFabbreviated format · 264 days late
2019
Back to profit net €190,867 The net result is €190,867, after one loss-making year.
Annual accounts 2018 filed PDFabbreviated format · 125 days late
Annual accounts 2017 filed PDFabbreviated format · 185 days late
2018
Weakest financial year net -€333,170 The net result drops to -€333,170, the lowest from 2007 to 2021.
2017
Annual accounts 2016 filed PDFabbreviated format · 25 days late
2016
Annual accounts 2015 filed PDFabbreviated format · 3 days late
2015
Annual accounts 2014 filed PDFabbreviated format · 54 days late
2014
Annual accounts 2013 filed PDFabbreviated format · 29 days late
2013
Back to profit net €8,442 The net result is €8,442, after one loss-making year.
Annual accounts 2012 filed PDFabbreviated format · 31 days late
2012
Annual accounts 2011 filed PDFabbreviated format · 5 days before the deadline
2011
Annual accounts 2010 filed PDFabbreviated format · 30 days late
2010
Annual accounts 2009 filed PDFabbreviated format · 3 days before the deadline
Annual accounts 2007 filed PDFabbreviated format · 601 days late
Annual accounts 2008 filed PDFabbreviated format · 236 days late
2007
Annual accounts 2006 filed PDFabbreviated format · 32 days before the deadline
2006
Annual accounts 2005 filed PDFabbreviated format
2005
Incorporation PDF6 publications in the Belgian Official Gazette, the last on 26-09-2013 · published on 02-05-2005
First establishment Hoveniersstraat 51, Antwerp

Financial milestones sit on the financial year-end date, not the filing date.

Sources: Publications in the Belgian Official GazetteFilings with the National Bank

History

On 22 April 2005, GEMPHASIS was incorporated.1 Total assets went from €2.0m in 2018 to €1.0m in 2021 and headcount from 0.3 to 0.2 full-time equivalents.2 The company was declared bankrupt on 6 June 2024.3

  1. 1KBO register
  2. 2National Bank, annual accounts 2018 and 2021
  3. 3Belgian Official Gazette, 12-06-2024

Company details

Identity

Enterprise number
0873.413.833
VAT number
BE 0873.413.833
Legal form
Private limited company (pre-2019)
Status
In bankruptcy, since 06-06-2024
Founded
22-04-2005
Financial year
ends on 31 December
Peppol
Not found in the Peppol Directory
Name
GEMPHASIS in Dutch
Entity type
Legal entity

Activities

NACEBEL 2025
46861 Wholesale of diamonds and other precious stones main activity
32121 Other manufacturing
64210 Activities of holding companies
Joint committees annual accounts 2021
JC 200 Auxiliary committee for white-collar workers
JC 324 Diamond industry and trade
Codes under NACEBEL 2008
46761 Wholesale trade main activity
32121 Other manufacturing
64200 Holdings
Codes under NACEBEL 2003
51561 main activity
36221
74151

Registered office and establishments

1 establishment
Establishment Since Unit number
Hoveniersstraat 51 registered office 2018 Antwerp 32121 Other manufacturing 22-04-2005 2.147.596.628

Buildings and parcels at the address

Ground area
2,937 m²
Buildings
2,012 m²
Volume, LiDAR
51,458 m³
Tallest building
41.6 m
Buildings to scale, each on its own parcel
2,012 m², 41.6 m 2,012 m², 41.6 m

Location

registered office establishment The establishment unit on the map
41 companies at this address See who is registered here

Parcels

Cadastral parcelArea Buildings Height / floors
11808H1182/00F018
ProtectedMonumentBeurs DiamanthandelSource ↗
2,937 m² 1 · 2,012 m² 41.6 m · 10

1 of these parcels carries protected heritage. Expect extra rules on renovation or sale.

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