HOREBRA
Open bankruptcyA bankruptcy procedure is open for HOREBRA according to publications in the Belgian State Gazette; curator: Arne VERSCHUERE.
Summary
The 2023 annual accounts show negative equity (-€81,578) and a net result of -€9,509.
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 Ghent, Kortrijk division
- Declared bankrupt
- 7 April 2026
- Supervising judge
- Pieter De Smet
- Official Gazette
- 14-04-2026 (pdf) ↗search the document for 2026/116168
Curator
- Arne VerschuereKoning Leopold I-straat 8/2, 8500 Kortrijkarne.verschuere@skynet.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.
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 ↗
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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
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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 30-06-2023 was due by 31-01-2024 and was filed on 14-02-2024, 14 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 · 10 filingsDeviation from the deadline
2025
not filed
2024
not filed
2023
14 d late
2022
136 d late
2021
25 d late
2020
23 d late
2019
1 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 5 accounts on average 39 days after the deadline; the sector median for financial year 2024 is 3 days before the deadline, and 39% 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 Agents in non-specialised wholesale trade sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2023, micro schema
Equity
-€81,578▼ 13.2%
2022 · -€72,069
Total assets
€28,142▲ 68.7%
2022 · €16,682
Net result
-€9,509▼ 339%
2022 · -€2,167
Working capital
-€84,577▼ 11.5%
2022 · -€75,831
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
Line20192020202120222023
Operating result-€26,882-€15,771-€31,763-€1,179▲ 96.3%-€8,415▼ 614%
Net result-€33,253-€9,390-€54,601-€2,167▲ 96.0%-€9,509▼ 339%
Equity-€24,691--€15,301▲ 38.0%-€69,902▼ 357%-€72,069▼ 3.1%-€81,578▼ 13.2%
Total assets€94,069-€71,344▼ 24.2%€26,680▼ 62.6%€16,682▼ 37.5%€28,142▲ 68.7%
Debt€118,760-€86,645▼ 27.0%€96,582▲ 11.5%€88,751▼ 8.1%€109,720▲ 23.6%
Working capital-€32,273--€24,959▲ 22.7%-€70,694▼ 183%-€75,831▼ 7.3%-€84,577▼ 11.5%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €8,415 in 2023 against €1,179 in 2022; the loss grows.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Assets €28,142
Fixed assets
€7,267 ▼ 9.5%
Current assets
€20,874 ▲ 141%
Key figures and ratios
EBITDA
-€7,652▼
2022 · -€107
Cash flow
-€8,746▼
2022 · -€1,096
Solvency
-289.9%▲
2022 · -432.0%
Current ratio
0.20▲
2022 · 0.10
Debt to equity
-1.34▼
2022 · -1.23
ROA
-33.8%▼
2022 · -13.0%
Interest coverage
-6.99▼
2022 · -0.11
Debt ≤ 1 year
€105,452▲
2022 · €84,483
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 |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €8,500 | €11,740 | €1,006 | €1,071 | €763 | ▼ 28.8% |
| Other operating charges640/8 | - | - | - | €3,567 | €1,112 | ▼ 68.8% |
| Gross operating margin9900 | -€6,154 | €51,791 | €10,411 | €3,460 | -€6,540 | ▼ 289% |
| Operating profit (loss)9901 | -€26,882 | €15,771 | -€31,763 | -€1,179 | -€8,415 | ▼ 614% |
| Financial income75/76B | - | - | - | - | €0 | - |
| Recurring financial income75 | €11 | €75 | €319 | - | €0 | - |
| Financial charges65/66B | - | - | - | €988 | €1,094 | ▲ 10.7% |
| Recurring financial charges65 | €1,243 | €6,350 | €5,007 | €988 | €1,094 | ▲ 10.7% |
| Profit (loss) for the period before taxes9903 | -€28,115 | €9,496 | -€54,601 | -€2,167 | -€9,509 | ▼ 339% |
| Income taxes67/77 | €5,138 | €106 | - | - | - | - |
| Profit (loss) for the period9904 | -€33,253 | €9,390 | -€54,601 | -€2,167 | -€9,509 | ▼ 339% |
| Profit (loss) for the period to be appropriated9905 | -€33,253 | €9,390 | -€54,601 | -€2,167 | -€9,509 | ▼ 339% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €94,069 | €71,344 | €26,680 | €16,682 | €28,142 | ▲ 68.7% |
| Fixed assets21/28 | €34,547 | €40,369 | €5,060 | €8,031 | €7,267 | ▼ 9.5% |
| Tangible fixed assets22/27 | €32,252 | €37,909 | €2,585 | €5,646 | €4,882 | ▼ 13.5% |
| Land and buildings22 | - | - | - | €3,896 | €3,482 | ▼ 10.6% |
| Plant, machinery and equipment23 | - | - | - | €1,750 | €1,400 | ▼ 20.0% |
| Financial fixed assets28 | €2,295 | €2,460 | €2,475 | €2,385 | €2,385 | = |
| Current assets29/58 | €59,522 | €30,975 | €21,620 | €8,652 | €20,874 | ▲ 141% |
| Stocks and contracts in progress3 | €14,160 | €11,375 | €14,395 | - | - | - |
| Amounts receivable within one year40/41 | €38,446 | €17,777 | €4,594 | €6,888 | €1,958 | ▼ 71.6% |
| Trade receivables40 | - | - | - | €4,018 | - | - |
| Other amounts receivable41 | - | - | - | €2,870 | €1,958 | ▼ 31.8% |
| Cash at bank and in hand54/58 | €6,916 | €1,272 | €2,631 | €628 | €345 | ▼ 45.1% |
| Deferred charges and accrued income490/1 | - | - | - | €1,136 | €18,572 | ▲ 1,535% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €94,069 | €71,344 | €26,680 | €16,682 | €28,142 | ▲ 68.7% |
| Equity10/15 | -€24,691 | -€15,301 | -€69,902 | -€72,069 | -€81,578 | ▼ 13.2% |
| Contributions10/11 | €18,600 | €18,600 | - | €18,600 | €18,600 | = |
| Outside capital11 | - | - | - | €18,600 | €18,600 | = |
| Other1109/19 | - | - | - | €18,600 | €18,600 | = |
| Reserves13 | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Non-distributable reserves130/1 | - | - | - | €1,860 | €1,860 | = |
| Reserves not available under the articles1311 | - | - | - | €1,860 | €1,860 | = |
| Profit (loss) carried forward14 | -€45,151 | -€35,761 | -€90,362 | -€92,529 | -€102,038 | ▼ 10.3% |
| Amounts payable17/49 | €118,760 | €86,645 | €96,582 | €88,751 | €109,720 | ▲ 23.6% |
| Amounts payable after more than one year17 | €25,800 | €29,545 | - | - | - | - |
| Amounts payable within one year42/48 | €91,795 | €55,935 | €92,313 | €84,483 | €105,452 | ▲ 24.8% |
| Trade debts44 | €41,980 | €3,192 | €6,093 | €4,791 | €31,397 | ▲ 555% |
| Suppliers440/4 | - | - | - | €4,791 | €31,397 | ▲ 555% |
| Other amounts payable47/48 | - | - | - | €79,692 | €74,055 | ▼ 7.1% |
| Accrued charges and deferred income492/3 | - | - | - | €4,268 | €4,268 | = |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€33,253 | €9,390 | -€54,601 | -€2,167 | -€9,509 | ▼ 339% |
| + Depreciation and write-downs630 | €8,500 | €11,740 | €1,006 | €1,071 | €763 | ▼ 28.8% |
| Operating cash flow (approximation) | -€24,753 | €21,130 | -€53,595 | -€1,096 | -€8,746 | ▼ 698% |
| Investment in fixed assets (approximation) | - | -€17,562 | €34,302 | -€4,042 | €0 | ▲ 100% |
| Change in cash | - | -€5,644 | €1,359 | -€2,003 | -€283 | ▲ 85.9% |
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
14-04
Bankruptcy
Opening
Ondernemingsrechtbank Gent, afdeling Kortrijk · event 07-04-2026
2024
14-02
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 14 days late
2023
16-06
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 136 days late
2022
25-02
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 25 days late
2021
30-06
Financial
Weakest financial yearnet -€54,601
Net result drops to -€54,601, the lowest in the series.
23-02
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 23 days late
2020
30-06
Financial
Back to profitnet €9,390
Net result €9,390 after one loss-making year.
30-01
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2018
13-12
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
2017
04-12
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema
2016
16-12
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
2015
07-12
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema
2014
24-12
NBB filing
Annual accounts filed
fiscal year 2014 · abbreviated schema
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 5 acts read
About the unread acts
We know of 5 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
5 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, Menen · 1 establishment unit since 2013
Ground area
284 m²
Building footprint
89 m²
Volume, LiDAR
393 m³
Parcel 34372A0500/00B011, Flanders · tallest building 6.4 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
ALL CLEANING PRODUCTS
since 20132.217.726.737
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 34372A0500/00B011 | Flanders | 284 m² | 1 · 89 m² | 6.3 m · 2 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 | Arne VERSCHUERE Koning Leopold I-straat 8/2,
8500 KORTRIJK |
07-04-2026 → present |
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Of 6,147 companies in sector 46190 we hold annual accounts for 2,570. 1,224 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)
Founded11-10-2012
Fiscal year end30-06
Activities, NACEBEL 2025
46190Agents in non-specialised wholesale trade
46442Wholesale trade
47527Retail trade
47783Retail trade
82990Other business support services
Contact
Website
www.allcleaningproducts.be
E-mail
anthony.porreye@menen.be
Phone
0478609753
Website
www.softwatersolutions.be/Menen
E-mail
info@softwatersolutions.beMenen
Phone
0496815296Menen
E-invoicing
Not found in the Peppol register
No Peppol card under this enterprise or VAT number. That proves nothing: publishing a card is voluntary.
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.