GILIVAN
Open bankruptcyA bankruptcy procedure is open for GILIVAN according to publications in the Belgian State Gazette; curator: CHARLES DE LA VALLEE POUSSIN.
Summary
The 2023 annual accounts show negative equity (-€232,114) and a net result of €277,981.
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
- French-language Enterprise Court of Brussels
- Declared bankrupt
- 15 September 2025
- Supervising judge
- Aymon Detroch
- Official Gazette
- 19-09-2025 (pdf) ↗search the document for 2025/137570
Deadlines
- Appeal or third-party opposition until
- passed on 4 October 2025Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 15 October 2025art. XX.104 and XX.155 CEL
- First verification report
- passed on 22 October 2025Goods 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
- passed on 15 September 2026Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Charles De la Vallee PoussinAvenue Louise 349, Bte 17, 1050 Ixellesc.delavallee@dlvp.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
Two signals.
+raises risk
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 Full-service restaurants sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2023, micro schema
Turnover
€863,653▲ 70.4%
2021 · €506,753
EBIT margin
-17.7%▲ 8.5pp
2021 · -26.2%
Net result
€277,981
2022 · -€153,377
Working capital
-€116,292▲ 79.2%
2022 · -€557,811
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 56, Food and beverage service activities, 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
Line20192020202120222023
Turnover€506,753€863,653▲ 70.4%
Operating result-€951▼ 28.8%-€73,085▼ 7,586%-€132,802▼ 81.7%-€153,297▼ 15.4%€278,053
Net result-€1,043▼ 46.6%-€73,245below the sector's middle half▼ 6,923%-€135,920below the sector's middle half▼ 85.6%-€153,377below the sector's middle half▼ 12.8%€277,981above the sector's middle half
EBIT margin-26.2%-17.7%▲ 8.5pp
Equity-€24,955▼ 4.4%-€98,548below the sector's middle half▼ 295%-€234,467below the sector's middle half▼ 138%-€387,845below the sector's middle half▼ 65.4%-€232,114below the sector's middle half▲ 40.2%
Total assets€138▲ 2,205%€208,644above the sector's middle half▲ 151,037%€217,355within the sector's middle half▲ 4.2%€186,536within the sector's middle half▼ 14.2%€19,981below the sector's middle half▼ 89.3%
Debt€25,093▲ 4.9%€307,192▲ 1,124%€451,822▲ 47.1%€574,381▲ 27.1%€129,846▼ 77.4%
Working capital-€24,955▼ 4.4%-€305,548below the sector's middle half▼ 1,124%-€430,151below the sector's middle half▼ 40.8%-€557,811below the sector's middle half▼ 29.7%-€116,292below the sector's middle half▲ 79.2%
Solvency-47.2%below the sector's middle half-107.9%below the sector's middle half▼ 60.6pp-207.9%below the sector's middle half▼ 100.0pp
Current ratio0.01below the sector's middle half0.05below the sector's middle half▲ 0.040.03below the sector's middle half▼ 0.020.10below the sector's middle half▲ 0.08
Return on assets (ROA)-35.1%below the sector's middle half-62.5%below the sector's middle half▼ 27.4pp-82.2%below the sector's middle half▼ 19.7pp
Staff (FTE)3within the sector's middle half5.6▲ 86.7%13.3▲ 138%
above
within
below
the middle half (P25 to P75) of NACE 56, Food and beverage service activities, each year against the same schema; no band under 30 filings.
Result per fiscal year
Operating resultNet result
The operating result returns to profit in 2023: €278,053 after a loss of €153,297 in 2022, the highest result in the available series.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Assets €19,981
Fixed assets
€6,428 ▼ 96.2%
Current assets
€13,553 ▼ 18.2%
Key figures and ratios
EBITDA
€280,769▲
2022 · -€127,580
Cash flow
€280,697▲
2022 · -€127,661
Debt to equity
-0.56▲
2022 · -1.48
Interest coverage
3895.25▲
2022 · -1587.81
Debt ≤ 1 year
€129,846▼
2022 · €574,381
Staff costs
€305,506▼
2022 · €353,688
A ratio outside any meaningful range has been withheld (balance sheet total €19,981, equity -€232,114).
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Turnover70 | - | - | €506,753 | €863,653 | - | - |
| Non-recurring operating income76A | - | - | - | €17,128 | - | - |
| Goods, raw materials, services and sundry goods60/61 | - | - | €423,499 | €657,313 | - | - |
| Remuneration, social security and pensions62 | - | - | €153,587 | €353,688 | €305,506 | ▼ 13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | - | €23,000 | €25,717 | €25,717 | €2,717 | ▼ 89.4% |
| Other operating charges640/8 | - | - | €10,752 | €759 | €1,042 | ▲ 37.2% |
| Non-recurring operating charges66A | - | - | €26,000 | €21,568 | €3,981 | ▼ 81.5% |
| Gross operating margin9900 | -€603 | €29,007 | €83,254 | €248,435 | €591,298 | ▲ 138% |
| Operating profit (loss)9901 | -€951 | -€73,085 | -€132,802 | -€153,297 | €278,053 | ▲ 281% |
| Financial income75/76B | - | - | - | €0 | - | - |
| Recurring financial income75 | - | - | - | €0 | - | - |
| Financial charges65/66B | - | - | €149 | €80 | €72 | ▼ 10.3% |
| Recurring financial charges65 | €92 | €160 | €149 | €80 | €72 | ▼ 10.3% |
| Profit (loss) for the period before taxes9903 | -€1,043 | -€73,245 | -€132,950 | -€153,377 | €277,981 | ▲ 281% |
| Income taxes67/77 | - | - | €2,970 | - | - | - |
| Profit (loss) for the period9904 | -€1,043 | -€73,245 | -€135,920 | -€153,377 | €277,981 | ▲ 281% |
| Transfer to tax-exempt reserves689 | - | - | - | - | €489,000 | - |
| Profit (loss) for the period to be appropriated9905 | -€1,043 | -€73,245 | -€135,920 | -€153,377 | -€211,019 | ▼ 37.6% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €138 | €208,644 | €217,355 | €186,536 | €19,981 | ▼ 89.3% |
| Fixed assets21/28 | - | €207,000 | €195,683 | €169,967 | €6,428 | ▼ 96.2% |
| Intangible fixed assets21 | - | €207,000 | €184,000 | €161,000 | - | - |
| Tangible fixed assets22/27 | - | - | €11,683 | €8,967 | €6,428 | ▼ 28.3% |
| Plant, machinery and equipment23 | - | - | €1,267 | €633 | €178 | ▼ 71.9% |
| Furniture and vehicles24 | - | - | €10,417 | €8,333 | €6,250 | ▼ 25.0% |
| Current assets29/58 | €138 | €1,644 | €21,672 | €16,569 | €13,553 | ▼ 18.2% |
| Amounts receivable within one year40/41 | €120 | €1,272 | €2,463 | - | €1,134 | - |
| Trade receivables40 | - | - | €1,191 | - | €70 | - |
| Other amounts receivable41 | - | - | €1,272 | - | €1,064 | - |
| Cash at bank and in hand54/58 | €18 | €372 | €19,208 | €16,569 | €12,419 | ▼ 25.0% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €138 | €208,644 | €217,355 | €186,536 | €19,981 | ▼ 89.3% |
| Equity10/15 | -€24,955 | -€98,548 | -€234,467 | -€387,845 | -€232,114 | ▲ 40.2% |
| Contributions10/11 | €18,600 | €18,600 | €18,600 | €18,600 | €18,600 | = |
| Capital10 | - | - | €18,600 | €18,600 | €18,600 | = |
| Issued capital100 | - | - | €18,600 | €18,600 | €18,600 | = |
| Reserves13 | €16,665 | €16,665 | €16,665 | €16,665 | €383,415 | ▲ 2,201% |
| Non-distributable reserves130/1 | - | - | €16,329 | €16,329 | €16,329 | = |
| Legal reserve130 | - | - | €1,860 | €1,860 | €1,860 | = |
| Other1319 | - | - | €14,469 | €14,469 | €14,469 | = |
| Tax-exempt reserves132 | - | - | - | - | €366,750 | - |
| Distributable reserves133 | - | - | €336 | €336 | €336 | = |
| Profit (loss) carried forward14 | -€60,220 | -€133,813 | -€269,732 | -€423,110 | -€634,129 | ▼ 49.9% |
| Provisions and deferred taxes16 | - | - | - | - | €122,250 | - |
| Deferred taxes168 | - | - | - | - | €122,250 | - |
| Amounts payable17/49 | €25,093 | €307,192 | €451,822 | €574,381 | €129,846 | ▼ 77.4% |
| Amounts payable within one year42/48 | €25,093 | €307,192 | €451,822 | €574,381 | €129,846 | ▼ 77.4% |
| Trade debts44 | €1,898 | €24,737 | €49,732 | €61,991 | €14,385 | ▼ 76.8% |
| Suppliers440/4 | - | - | €49,732 | €61,991 | €14,385 | ▼ 76.8% |
| Taxes, remuneration and social security45 | - | - | €49,757 | €103,098 | €51,951 | ▼ 49.6% |
| Taxes450/3 | - | - | €19,250 | €26,789 | €702 | ▼ 97.4% |
| Remuneration and social security454/9 | - | - | €30,507 | €76,309 | €51,249 | ▼ 32.8% |
| Other amounts payable47/48 | - | - | €352,334 | €409,292 | €63,509 | ▼ 84.5% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€1,043 | -€73,245 | -€135,920 | -€153,377 | €277,981 | ▲ 281% |
| + Depreciation and write-downs630 | - | €23,000 | €25,717 | €25,717 | €2,717 | ▼ 89.4% |
| Operating cash flow (approximation) | -€1,043 | -€50,245 | -€110,203 | -€127,661 | €280,697 | ▲ 320% |
| Investment in fixed assets (approximation) | - | - | -€14,400 | €0 | €160,822 | - |
| Change in cash | - | €354 | €18,836 | -€2,639 | -€4,150 | ▼ 57.3% |
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
2025
19-09
Bankruptcy
Opening
Tribunal de l’entreprise francophone de Bruxelles · event 15-09-2025
2024
07-11
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 99 days late
2023
31-12
Financial
Back to profitnet €277,981
Net result €277,981 after 5 loss-making years.
28-11
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 120 days late
2022
31-12
Financial
Weakest financial yearnet -€153,377
Net result drops to -€153,377, the lowest in the series.
30-09
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 61 days late
2021
26-10
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 87 days late
18-02
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 202 days late
2019
22-08
NBB filing
Annual accounts filed
fiscal year 2018 · full schema · 22 days late
2018
28-08
NBB filing
Annual accounts filed
fiscal year 2017 · full schema · 28 days late
2017
03-08
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 3 days late
2016
30-06
NBB filing
Annual accounts filed
fiscal year 2015 · full schema
2015
17-08
NBB filing
Annual accounts filed
fiscal year 2014 · full schema · 17 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 8 acts read
About the unread acts
We know of 8 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
8 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, Vorst · 1 establishment unit since 1975
Ground area
413 m²
Building footprint
185 m²
Volume, LiDAR
1,728 m³
2 parcels, Brussels · tallest building 17.6 m, ±5 floors. Linked by address, not a title deed.
4
companies at this address
See who is registered here
1 establishment unit
LA BECASSE
since 19752.012.195.516
2 parcels
Brussels
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21445C0265/00C009 | Brussels | 337 m² | 1 · 112 m² | 17.6 m · 2 fl. |
| 21007A0017/00H007 | Brussels | 75 m² | 1 · 73 m² | 16.1 m · 5 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels 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 | CHARLES DE LA VALLEE POUSSIN AVENUE
LOUISE 349, BTE 17, 1050 IXELLES |
15-09-2025 → present |
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Of 20,505 companies in sector 56111 we hold annual accounts for 11,464. 6,122 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 (pre-2019)
Founded23-12-1975
Fiscal year end31-12
Activities, NACEBEL 2025
56111Full-service restaurants
E-invoicing
Reachable via Peppol
Peppol ID
0208:0415745562
Also
9925:BE0415745562
Registered
08-09-2026
The company is no longer active; its Peppol card can remain until its access point withdraws it.
Register as of 28 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.