HEOS
Open bankruptcyA bankruptcy procedure is open for HEOS according to publications in the Belgian State Gazette; curator: NILS VERSCHAEREN.
Summary
The 2023 annual accounts show negative equity (€-31k) and a net result of €-55k.
Signals
Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
neutral · Filed after the deadline
The financial year that closed on 31-12-2023 was due by 31-07-2024 and was filed on 31-08-2024, 31 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 · 3 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
31 d late
2022
29 d late
2021
30 d late
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2023, micro schema
Equity
€-31k
2022 · €24k
2021: €24k
2022: €24k▲ +1.4% vs 2021highest in 3 years
2023: €-31k▼ -230% vs 2022lowest in 3 years
2021 → 2023
Total assets
€130k▼ 16.4%
2022 · €156k
2021: €54klowest in 3 years
2022: €156k▲ +187% vs 2021highest in 3 years
2023: €130k▼ -16.4% vs 2022
2021 → 2023
Net result
€-55k
2022 · €320
2021: €24khighest in 3 years
2022: €320▼ -98.6% vs 2021
2023: €-55k▼ -17309% vs 2022lowest in 3 years
2021 → 2023
Working capital
€-40k
2022 · €3k
2021: €11khighest in 3 years
2022: €3k▼ -76.8% vs 2021
2023: €-40k▼ -1678% vs 2022lowest in 3 years
2021 → 2023
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line202120222023Trend
Equity€24k-€24k▲ 1.4%€-31k
2021: €24k
2022: €24k▲ +1.4% vs 2021highest in 3 years
2023: €-31k▼ -230% vs 2022lowest in 3 years
Operating result€35k-€12k▼ 66.1%€-46k
2021: €35khighest in 3 years
2022: €12k▼ -66.1% vs 2021
2023: €-46k▼ -495% vs 2022lowest in 3 years
Net result€24k-€320▼ 98.6%€-55k
2021: €24khighest in 3 years
2022: €320▼ -98.6% vs 2021
2023: €-55k▼ -17309% vs 2022lowest in 3 years
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 2023: a loss of €46k after €12k in 2022, the lowest result in the available series.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Assets €130k
Fixed assets
€9k ▼ 58.4%
Current assets
€121k ▼ 9.7%
Key figures and ratios
EBITDA
€-38k▼
2022 · €21k
Cash flow
€-46k▼
2022 · €9k
Solvency
-23.9%▼
2022 · 15.4%
Current ratio
0.75▼
2022 · 1.02
Quick ratio
0.45▼
2022 · 0.54
Debt to equity
-5.18▼
2022 · 5.49
ROA
-42.4%▼
2022 · 0.2%
Interest coverage
-4.12▼
2022 · 3.42
Debt
€161k▲
2022 · €132k
Debt ≤ 1 year
€161k▲
2022 · €132k
Income taxes
€83▼
2022 · €6k
Staff costs
€241k▲
2022 · €223k
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 · 2023 against 2022 · 49 lines
Balance sheet
Code20222023
Assets
Total assets20/58€156k€130k▼
Fixed assets21/28€21k€9k▼
Tangible fixed assets22/27€21k€8k▼
Furniture and vehicles24€21k€8k▼
Financial fixed assets28-€525
Current assets29/58€134k€121k▼
Amounts receivable after more than one year29€0-
Trade receivables290€0-
Stocks and contracts in progress3€63k€49k▼
Stocks30/36€24k€19k▼
Contracts in progress37€39k€30k▼
Amounts receivable within one year40/41€58k€65k▲
Trade receivables40€54k€48k▼
Other amounts receivable41€4k€17k▲
Cash at bank and in hand54/58€13k€7k▼
Deferred charges and accrued income490/1€449€250▼
Equity and liabilities
Total equity and liabilities10/49€156k€130k▼
Equity10/15€24k€-31k▼
Contributions10/11€100€100=
Reserves13€24k€24k=
Distributable reserves133€24k€24k=
Profit (loss) carried forward14-€-55k
Amounts payable17/49€132k€161k▲
Amounts payable within one year42/48€132k€161k▲
Financial debts43-€4k
Credit institutions430/8-€4k
Trade debts44€95k€138k▲
Suppliers440/4€95k€138k▲
Taxes, remuneration and social security45€26k€16k▼
Taxes450/3€16k€6k▼
Remuneration and social security454/9€10k€10k▲
Other amounts payable47/48€11k€4k▼
Income statement
Code20222023
Remuneration, social security and pensions62€223k€241k▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€9k€9k▼
Other operating charges640/8€16k€12k▼
Non-recurring operating charges66A-€8k
Gross operating margin9900€260k€223k▼
Operating profit (loss)9901€12k€-46k▼
Financial income75/76B€357€396▲
Recurring financial income75€357€396▲
Financial charges65/66B€6k€9k▲
Recurring financial charges65€6k€9k▲
Profit (loss) for the period before taxes9903€6k€-55k▼
Income taxes67/77€6k€83▼
Profit (loss) for the period9904€320€-55k▼
Profit (loss) for the period to be appropriated9905€320€-55k▼
Appropriation of the result
Profit (loss) to be appropriated9906€320€-55k▼
Transfer to equity691/2€320€0▼
To other reserves6921€320€0▼
The notes to these accounts (12 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|
| Remuneration, social security and pensions62 | €83k | €223k | €241k | ▲ 8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €5k | €9k | €9k | ▼ 3.1% |
| Other operating charges640/8 | €2k | €16k | €12k | ▼ 25.9% |
| Non-recurring operating charges66A | - | - | €8k | - |
| Gross operating margin9900 | €125k | €260k | €223k | ▼ 14.1% |
| Operating profit (loss)9901 | €35k | €12k | €-46k | ▼ 495% |
| Financial income75/76B | €518 | €357 | €396 | ▲ 10.7% |
| Recurring financial income75 | €518 | €357 | €396 | ▲ 10.7% |
| Financial charges65/66B | €1k | €6k | €9k | ▲ 49.7% |
| Recurring financial charges65 | €1k | €6k | €9k | ▲ 49.7% |
| Profit (loss) for the period before taxes9903 | €34k | €6k | €-55k | ▼ 1,018% |
| Income taxes67/77 | €10k | €6k | €83 | ▼ 98.5% |
| Profit (loss) for the period9904 | €24k | €320 | €-55k | ▼ 17,309% |
| Profit (loss) for the period to be appropriated9905 | €24k | €320 | €-55k | ▼ 17,309% |
| Line | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|
| Assets | ||||
| Total assets20/58 | €54k | €156k | €130k | ▼ 16.4% |
| Fixed assets21/28 | €13k | €21k | €9k | ▼ 58.4% |
| Tangible fixed assets22/27 | €13k | €21k | €8k | ▼ 60.9% |
| Furniture and vehicles24 | €13k | €21k | €8k | ▼ 60.9% |
| Financial fixed assets28 | - | - | €525 | - |
| Current assets29/58 | €42k | €134k | €121k | ▼ 9.7% |
| Amounts receivable after more than one year29 | €11k | €0 | - | - |
| Trade receivables290 | €11k | €0 | - | - |
| Stocks and contracts in progress3 | €7k | €63k | €49k | ▼ 22.2% |
| Stocks30/36 | €7k | €24k | €19k | ▼ 20.5% |
| Contracts in progress37 | - | €39k | €30k | ▼ 23.2% |
| Amounts receivable within one year40/41 | €22k | €58k | €65k | ▲ 11.4% |
| Trade receivables40 | €18k | €54k | €48k | ▼ 11.7% |
| Other amounts receivable41 | €4k | €4k | €17k | ▲ 292% |
| Cash at bank and in hand54/58 | €2k | €13k | €7k | ▼ 43.9% |
| Deferred charges and accrued income490/1 | €357 | €449 | €250 | ▼ 44.3% |
| Equity and liabilities | ||||
| Total equity and liabilities10/49 | €54k | €156k | €130k | ▼ 16.4% |
| Equity10/15 | €24k | €24k | €-31k | ▼ 230% |
| Contributions10/11 | €100 | €100 | €100 | = |
| Reserves13 | €24k | €24k | €24k | = |
| Distributable reserves133 | €24k | €24k | €24k | = |
| Profit (loss) carried forward14 | - | - | €-55k | - |
| Amounts payable17/49 | €31k | €132k | €161k | ▲ 22.5% |
| Amounts payable within one year42/48 | €31k | €132k | €161k | ▲ 22.5% |
| Financial debts43 | - | - | €4k | - |
| Credit institutions430/8 | - | - | €4k | - |
| Trade debts44 | €16k | €95k | €138k | ▲ 46.1% |
| Suppliers440/4 | €16k | €95k | €138k | ▲ 46.1% |
| Taxes, remuneration and social security45 | €10k | €26k | €16k | ▼ 38.7% |
| Taxes450/3 | €10k | €16k | €6k | ▼ 64.0% |
| Remuneration and social security454/9 | - | €10k | €10k | ▲ 0.8% |
| Other amounts payable47/48 | €4k | €11k | €4k | ▼ 68.0% |
| Line | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|
| Profit (loss) for the period9904 | €24k | €320 | €-55k | ▼ 17,309% |
| + Depreciation and write-downs630 | €5k | €9k | €9k | ▼ 3.1% |
| Operating cash flow (approximation) | €28k | €9k | €-46k | ▼ 592% |
| Investment in fixed assets (approximation) | - | €-18k | €4k | ▲ 121% |
| Change in cash | - | €11k | €-6k | ▼ 151% |
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
2024
19-11
Bankruptcy
Opening
Ondernemingsrechtbank Gent, afdeling Dendermonde · event 12-11-2024
31-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 31 days late
2023
31-12
Financial
Weakest financial yearnet €-55k
Net result drops to €-55k, the lowest in the series.
29-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 29 days late
2022
30-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 30 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 1 act read
About the unread acts
We know of 1 Belgian State Gazette act for this company. It has not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
1 act for this company is 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, Temse · 1 establishment unit since 2020
Ground area
1,608 m²
Building footprint
231 m²
Volume, LiDAR
1,075 m³
Parcel 46302D1676/00H000, Flanders · tallest building 8.2 m, ±1 floor. Linked by address, not a title deed.
1 establishment unit
Jan Albert De Rooverstraat 19, 9140 Temse
since 20202.308.429.061
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 46302D1676/00H000 | Flanders | 1,608 m² | 1 · 231 m² | 8.2 m · 1 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 | NILS VERSCHAEREN GROTE BAAN 68, 9120. MELSELE- |
12-11-2024 → present |
Public money · subsidies and aid
Flemish government
2022 · 1 entry · 255 EUR awarded · 255 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2022 | 1 | 255 EUR | 255 EUR |
Schemes
Subsidie voor opleiding en advies voor kmo's en zelfstandigen (kmo-portefeuille)
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Of 7,863 companies in sector 43341 we hold annual accounts for 2,663. 2,140 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
Founded13-10-2020
Fiscal year end31-12
Activities, NACEBEL 2025
43341Painting of buildings
43230Insulation installation
43310Plastering work
43320Joinery installation
43422Screed work
Scores and ratios are computed by Checked and are not a credit decision.