GESTION PERFORMANCE
Open bankruptcyA bankruptcy procedure is open for GESTION PERFORMANCE according to publications in the Belgian State Gazette; curator: YUQIN CHEN.
Summary
The 2024 annual accounts show negative equity (-€23,027) and a net result of -€36,639.
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 Liège, Liège division
- Declared bankrupt
- 23 March 2026
- Supervising judge
- Michel Devalckeneer
- Official Gazette
- 08-04-2026 (pdf) ↗search the document for 2026/115244
Curator
- Yuqin ChenRue De La Leche 36 36, 4020 Liege 2yuqin.chen@troxquet-avocats.com
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.
Deadlines: the judgment sets the last day to file your claim, by law at most thirty days after the judgment, and the day of the first verification report. Both dates are in the publication in the Official Gazette and in RegSol; Checked does not read them yet. A late claim is sometimes still possible, but not without consequences.
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. Full guide for creditors
Signals
Four signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Negative equity
The 2024 annual accounts show negative equity and a net loss.
NBB · annual accounts 2024Equity per financial year
18192021222324
2018 to 2024 · latest year -€23,027
neutral · Filed after the deadline
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 08-10-2025, 69 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 · 7 filingsDeviation from the deadline
2025
not confirmed
2024
69 d late
2023
2 d early
2022
4 d early
2021
4 d early
2020
3 d early
2019
9 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 6 accounts on average 8 days after the deadline; the sector median for financial year 2024 is 6 days before the deadline, and 36% 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?Address check Are there other customers at risk in your own list?Debtor check How is the Public relations and communication consultancy sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2024, micro schema
Equity
-€23,027
2023 · €13,612
Total assets
€96,419▼ 16.7%
2023 · €115,785
Net result
-€36,639
2023 · €9,564
Working capital
-€28,930▲ 8.0%
2023 · -€31,462
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Operating result-€1,432▲ 76.9%€2,832€8,651▲ 205%€14,111▲ 63.1%€10,013▼ 29.0%
Net result-€1,477▲ 76.6%€3,037€7,774▲ 156%€9,564▲ 23.0%-€36,639
Equity-€6,763▼ 27.9%-€3,726▲ 44.9%€4,048€13,612▲ 236%-€23,027
Total assets€4,359▲ 135%€9,004▲ 107%€6,832▼ 24.1%€115,785▲ 1,595%€96,419▼ 16.7%
Debt€11,122▲ 55.7%€12,731▲ 14.5%€2,785▼ 78.1%€102,173▲ 3,569%€119,446▲ 16.9%
Working capital-€8,219▼ 55.5%-€4,857▲ 40.9%€3,674-€31,462-€28,930▲ 8.0%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result falls in 2024; 2024 is 29% below 2023.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €96,419
Fixed assets
€5,903 ▼ 86.9%
Current assets
€90,516 ▲ 28.0%
Key figures and ratios
EBITDA
€10,947▼
2023 · €14,611
Cash flow
-€35,705▼
2023 · €10,064
Solvency
-23.9%▼
2023 · 11.8%
Current ratio
0.76▲
2023 · 0.69
Debt to equity
-5.19▼
2023 · 7.51
ROA
-38.0%▼
2023 · 8.3%
Interest coverage
6.62▼
2023 · 61.21
Debt ≤ 1 year
€119,446▲
2023 · €102,173
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €39 | €529 | €532 | €500 | €934 | ▲ 86.7% |
| Other operating charges640/8 | - | - | - | - | €147 | - |
| Gross operating margin9900 | -€1,393 | €3,361 | €9,183 | €14,611 | €11,095 | ▼ 24.1% |
| Operating profit (loss)9901 | -€1,432 | €2,832 | €8,651 | €14,111 | €10,013 | ▼ 29.0% |
| Financial income75/76B | - | €381 | - | €0 | €0 | ▲ 2,900% |
| Recurring financial income75 | €113 | €381 | - | €0 | €0 | ▲ 2,900% |
| Financial charges65/66B | - | €176 | €524 | €239 | €46,653 | ▲ 19,443% |
| Recurring financial charges65 | €158 | €176 | €249 | €239 | €1,653 | ▲ 592% |
| Non-recurring financial charges66B | - | - | €275 | - | €45,000 | - |
| Profit (loss) for the period before taxes9903 | -€1,477 | €3,037 | €8,127 | €13,872 | -€36,639 | ▼ 364% |
| Income taxes67/77 | - | - | €353 | €4,308 | - | - |
| Profit (loss) for the period9904 | -€1,477 | €3,037 | €7,774 | €9,564 | -€36,639 | ▼ 483% |
| Profit (loss) for the period to be appropriated9905 | -€1,477 | €3,037 | €7,774 | €9,564 | -€36,639 | ▼ 483% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €4,359 | €9,004 | €6,832 | €115,785 | €96,419 | ▼ 16.7% |
| Fixed assets21/28 | €1,456 | €1,381 | €574 | €45,074 | €5,903 | ▼ 86.9% |
| Tangible fixed assets22/27 | €1,456 | €1,381 | €574 | €74 | €5,903 | ▲ 7,902% |
| Plant, machinery and equipment23 | - | €1,106 | €574 | €74 | €5,903 | ▲ 7,902% |
| Furniture and vehicles24 | - | €275 | - | - | - | - |
| Financial fixed assets28 | - | - | - | €45,000 | €0 | ▼ 100% |
| Current assets29/58 | €2,903 | €7,623 | €6,258 | €70,711 | €90,516 | ▲ 28.0% |
| Amounts receivable within one year40/41 | €1,597 | €7,389 | €3,223 | €69,580 | €82,710 | ▲ 18.9% |
| Trade receivables40 | - | €7,389 | €129 | €33,382 | €46,512 | ▲ 39.3% |
| Other amounts receivable41 | - | - | €3,095 | €36,198 | €36,198 | = |
| Cash at bank and in hand54/58 | €1,105 | €235 | €2,676 | €829 | €181 | ▼ 78.2% |
| Deferred charges and accrued income490/1 | - | - | €359 | €302 | €7,625 | ▲ 2,424% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €4,359 | €9,004 | €6,832 | €115,785 | €96,419 | ▼ 16.7% |
| Equity10/15 | -€6,763 | -€3,726 | €4,048 | €13,612 | -€23,027 | ▼ 269% |
| Contributions10/11 | - | €6,200 | €6,200 | €6,200 | €6,200 | = |
| Profit (loss) carried forward14 | -€12,963 | -€9,926 | -€2,152 | €7,412 | -€29,227 | ▼ 494% |
| Amounts payable17/49 | €11,122 | €12,731 | €2,785 | €102,173 | €119,446 | ▲ 16.9% |
| Amounts payable within one year42/48 | €11,122 | €12,481 | €2,585 | €102,173 | €119,446 | ▲ 16.9% |
| Financial debts43 | - | - | - | - | €18,639 | - |
| Credit institutions430/8 | - | - | - | - | €18,639 | - |
| Trade debts44 | €395 | €46 | €685 | €2,706 | €4,414 | ▲ 63.1% |
| Suppliers440/4 | - | €46 | €685 | €2,706 | €4,414 | ▲ 63.1% |
| Advances received on contracts in progress46 | - | - | €524 | - | - | - |
| Taxes, remuneration and social security45 | - | €1,919 | €1,376 | €6,505 | €53,716 | ▲ 726% |
| Taxes450/3 | - | €1,919 | €1,376 | €6,505 | €26,059 | ▲ 301% |
| Remuneration and social security454/9 | - | - | - | - | €27,657 | - |
| Other amounts payable47/48 | - | €10,515 | - | €92,962 | €42,677 | ▼ 54.1% |
| Accrued charges and deferred income492/3 | - | €250 | €200 | - | - | - |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€1,477 | €3,037 | €7,774 | €9,564 | -€36,639 | ▼ 483% |
| + Depreciation and write-downs630 | €39 | €529 | €532 | €500 | €934 | ▲ 86.7% |
| Operating cash flow (approximation) | -€1,438 | €3,566 | €8,306 | €10,064 | -€35,705 | ▼ 455% |
| Investment in fixed assets (approximation) | - | -€454 | €275 | -€45,000 | €38,237 | ▲ 185% |
| Change in cash | - | -€871 | €2,441 | -€1,847 | -€648 | ▲ 64.9% |
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
08-04
Bankruptcy
Opening
Tribunal de l’entreprise de Liège, division Liège · event 23-03-2026
2025
08-10
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 69 days late
2024
31-12
Financial
Weakest financial yearnet -€36,639
Net result drops to -€36,639, the lowest in the series.
29-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
31-12
Financial
Highest result since 2018net €9,564 ▲23%
Operating result €14,111, net result €9,564, both a record.
27-07
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-12
Financial
Liquidity quadruplescurrent ratio 2.42
Current ratio from 0.61 to 2.42; short-term debt falls from €12,481 to €2,585.
27-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial
Back to profitnet €3,037
Net result €3,037 after 3 loss-making years.
28-07
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
22-07
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
23-07
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
2 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, Chaudfontaine · 1 establishment unit since 2017
Ground area
1,173 m²
Building footprint
143 m²
Volume, LiDAR
1,103 m³
Parcel 62022A0074/00W000, Wallonia · tallest building 10.0 m, ±3 floors. Linked by address, not a title deed.
1 establishment unit
GESTION PERFORMANCE
since 20172.268.869.095
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 62022A0074/00W000 | Wallonia | 1,173 m² | 1 · 143 m² | 10.0 m · 3 fl. |
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 | YUQIN CHEN RUE DE LA LECHE 36 36, 4020 LIEGE 2- |
23-03-2026 → present |
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Of 13,417 companies in sector 73300 we hold annual accounts for 6,898. 4,150 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
Founded12-10-2017
Fiscal year end31-12
Activities, NACEBEL 2025
70200Business and other management consultancy
73300Public relations and communication consultancy
85599Other education
Contact
Phone
0496/61.61.72Chaudfontaine
Scores and ratios are computed by Checked and are not a credit decision.