I.Q. TESTING & TRAINING
Open bankruptcyAre you a creditor?
Open bankruptcy
Source: Belgian Official Gazette
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.
The procedure
- Court
- Commercial Court of Ghent
- Declared bankrupt
- 10 September 2004
- Supervising judge
- de heer Christian De Fooz
- Official Gazette
- 17-09-2004 (pdf) ↗search the document for 2004/030445
Deadlines
- Provisional date payments stopped
- 10 September 2004A later judgment can change the date.art. XX.105, Code of Economic Law
- Appeal or third-party opposition until
- passed on 2 October 2004Fifteen days after the publication in the Official Gazette.art. XX.108, Code of Economic Law
- First verification report
- passed on 27 October 2004Reclaim goods that are still yours, such as goods delivered under retention of title, before this day.art. XX.104 and XX.194, Code of Economic Law
- Late claim until
- passed on 10 September 2005A late claim shares only in what has not yet been paid out, and you bear its costs.art. XX.165, Code of Economic Law
Trustee
- Mr. Eddie Carnewaladvocaat, kantoorhoudende te 9051 Sint-Denijs-Westrem, Derbystraat 325
What to do now
- The deadlines to file your claim have passed, including for a late claim: that was possible until a year after the judgment.
- Ask the trustee whether anything will still be paid out and whether your claim was admitted.
- This bankruptcy was opened before April 2017 and is not in RegSol: the trustee and the registry of the enterprise court keep the file.
- Ask your accountant about the VAT on the unpaid invoices: in a bankruptcy it can be recovered, subject to conditions.
The judgment is more than a year old: the deadline for a late claim (art. XX.165, Code of Economic Law) has passed too.
Follow
Follow this bankruptcy: you are alerted when it is closed or reversed.
General information, not legal advice. If in doubt, the trustee, your lawyer or your accountant can help.Creditor guide for this company
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Overview
Activity
Operation of sports facilities
NACE 93110
2 sites
Size
≈ €95,000turnover 2025, estimated
- Equity
- €42,010
- Profit
- €14,247
Turnover estimated from the gross margin
Financial health
Open bankruptcy: no score
Structure
- Holdings
- 1
1 of 7 deeds summarised
Signalsraises riskOpen bankruptcyneutralLatest accounts filed on timeShow the evidence
Signals
Two signals.
raises riskneutral
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 06-07-2026, 25 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
25 days early
2024
50 days early
2023
30 days early
2022
27 days early
2021
43 days early
2020
32 days early
2019
44 days early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 36 days before the deadline; the sector median (NACE 93) for financial year 2024 is 1 day before the deadline, and 42% of those companies filed late.
Searched, nothing found (1)
- Annual accounts filedfinancial year 2025 · abbreviated…
- Annual accounts filedfinancial year 2024 · micro…
- Registered officeRegistered-office move
Financials · financial year 2025, abbreviated format
Turnover
≈ €95,000
Estimated: probably between €51,000 and €180,000
Total assets
€51,092▲ 45.5%
2024 · €35,124
Net result
€14,247▲ 170%
2024 · €5,276
Working capital
€24,896▲ 75.0%
2024 · €14,228
Trend over the years
2021 to 2025, 5 financial years 2018 to 2025, 8 financial years
The operating result recovers in 2025; 2025 is nearly 4.1 times 2024.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
Operating result€19,229
2025
Net result€14,247
2025
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Total assets€51,092
2025
Equity€42,010
2025
Debt€9,082
2025
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
Working capital€24,896
2025
How much of each euro of turnover is left from operations (EBIT margin) and what the assets earn (return on assets).
Return on assets (ROA)27.9%
2025
The share of the company financed with its own means. The higher it is, the better it absorbs a shock.
Solvency82.2%
2025
Short-term assets per euro of short-term debt. Above 1 the short-term debts are covered.
Current ratio3.74
2025
Use the arrow keys on the chart for the figures per year.
Sector: the middle half of NACE 93, Sports, amusement and recreation activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).
Every figure with its change against the financial year before
favourable
unfavourable
Line20182019202020212022202320242025
Operating result-€78-€2,765-€11,161-€36,192▼ 224%€21,541€18,318▼ 15.0%€4,747▼ 74.1%€19,229▲ 305%
Net result€1,022-€3,032▲ 197%-€11,802within the sector's middle half-€36,676below the sector's middle half▼ 211%€21,281within the sector's middle half€18,484within the sector's middle half▼ 13.1%€5,276within the sector's middle half▼ 71.5%€14,247within the sector's middle half▲ 170%
Equity€28,169-€31,201▲ 10.8%€19,400within the sector's middle half▼ 37.8%-€17,277below the sector's middle half€4,004within the sector's middle half€22,488within the sector's middle half▲ 462%€27,764within the sector's middle half▲ 23.5%€42,010within the sector's middle half▲ 51.3%
Total assets€39,431-€40,892▲ 3.7%€33,589below the sector's middle half▼ 17.9%€4,496below the sector's middle half▼ 86.6%€22,143below the sector's middle half▲ 393%€37,345below the sector's middle half▲ 68.7%€35,124below the sector's middle half▼ 5.9%€51,092below the sector's middle half▲ 45.5%
Debt€11,261-€9,691▼ 13.9%€14,189▲ 46.4%€21,773▲ 53.4%€18,140▼ 16.7%€14,857▼ 18.1%€7,361▼ 50.5%€9,082▲ 23.4%
Working capital€15,887-€17,564▲ 10.6%€12,881within the sector's middle half▼ 26.7%-€21,306within the sector's middle half-€5,621within the sector's middle half▲ 73.6%€8,260within the sector's middle half€14,228within the sector's middle half▲ 72.3%€24,896within the sector's middle half▲ 75.0%
Solvency71.4%-76.3%▲ 4.9pp57.8%above the sector's middle half▼ 18.5pp18.1%within the sector's middle half60.2%above the sector's middle half▲ 42.1pp79.0%above the sector's middle half▲ 18.8pp82.2%above the sector's middle half▲ 3.2pp
Current ratio2.63-2.81▲ 0.181.91within the sector's middle half▼ 0.900.69within the sector's middle half1.56within the sector's middle half▲ 0.872.93above the sector's middle half▲ 1.383.74above the sector's middle half▲ 0.81
Return on assets (ROA)2.6%-7.4%▲ 4.8pp-35.1%below the sector's middle half▼ 42.6pp96.1%above the sector's middle half49.5%above the sector's middle half▼ 46.6pp15.0%above the sector's middle half▼ 34.5pp27.9%above the sector's middle half▲ 12.9pp
above
within
below
the middle half of NACE 93, Sports, amusement and recreation activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30.
Turnover and EBIT margin not published: the abbreviated or micro format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €51,092
Fixed assets
€17,114 ▲ 26.4%
Current assets
€33,978 ▲ 57.4%
Equity and liabilities €51,092
Equity
€42,010 ▲ 51.3%
Debt
€9,082 ▲ 23.4%
Debt's share of the balance-sheet total falls from 21.0% to 17.8%. Equity and debt are higher.
Key figures and ratios
EBITDA
€24,375▲
2024 · €8,467
Cash flow
€19,393▲
2024 · €8,996
Debt to equity
0.22▼
2024 · 0.27
ROE
33.9%▲
2024 · 19.0%
Interest coverage
39.13▼
2024 · 67.46
Debt ≤ 1 year
€9,082▲
2024 · €7,361
Income taxes
€4,999▲
2024 · €148
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €5,593 | €7,321 | €5,276 | €2,490 | €1,073 | €3,663 | €3,720 | €5,147 | ▲ 38.4% |
| Other operating charges640/8 | - | - | - | €3,346 | €1,904 | €1,959 | €1,286 | €2,082 | ▲ 61.8% |
| Gross operating margin9900 | €9,735 | €12,669 | -€851 | -€30,356 | €24,519 | €23,939 | €9,753 | €26,457 | ▲ 171% |
| Operating profit (loss)9901 | -€78 | €2,765 | -€11,161 | -€36,192 | €21,541 | €18,318 | €4,747 | €19,229 | ▲ 305% |
| Financial income75/76B | - | - | - | €130 | - | €279 | €802 | €640 | ▼ 20.2% |
| Recurring financial income75 | €2,002 | €2,123 | €0 | €130 | - | €279 | €802 | €640 | ▼ 20.2% |
| Financial charges65/66B | - | - | - | €614 | €261 | €113 | €126 | €623 | ▲ 396% |
| Recurring financial charges65 | €202 | €603 | €124 | €614 | €261 | €113 | €126 | €623 | ▲ 396% |
| Profit (loss) for the period before taxes9903 | €1,722 | €4,285 | -€11,285 | -€36,676 | €21,281 | €18,484 | €5,424 | €19,246 | ▲ 255% |
| Income taxes67/77 | €700 | €1,253 | €517 | - | - | - | €148 | €4,999 | ▲ 34× |
| Profit (loss) for the period9904 | €1,022 | €3,032 | -€11,802 | -€36,676 | €21,281 | €18,484 | €5,276 | €14,247 | ▲ 170% |
| Profit (loss) for the period to be appropriated9905 | €1,022 | €3,032 | -€11,802 | -€36,676 | €21,281 | €18,484 | €5,276 | €14,247 | ▲ 170% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €39,431 | €40,892 | €33,589 | €4,496 | €22,143 | €37,345 | €35,124 | €51,092 | ▲ 45.5% |
| Fixed assets21/28 | €13,786 | €13,638 | €6,519 | €4,029 | €9,624 | €14,228 | €13,536 | €17,114 | ▲ 26.4% |
| Tangible fixed assets22/27 | €10,536 | €10,388 | €3,269 | €779 | €6,374 | €10,978 | €10,286 | €13,864 | ▲ 34.8% |
| Plant, machinery and equipment23 | - | - | - | €479 | €6,374 | €6,172 | €6,922 | €6,666 | ▼ 3.7% |
| Furniture and vehicles24 | - | - | - | €300 | - | €4,806 | €3,364 | €7,199 | ▲ 114% |
| Financial fixed assets28 | €3,250 | €3,250 | €3,250 | €3,250 | €3,250 | €3,250 | €3,250 | €3,250 | = |
| Current assets29/58 | €25,645 | €27,254 | €27,070 | €467 | €12,519 | €23,117 | €21,588 | €33,978 | ▲ 57.4% |
| Amounts receivable within one year40/41 | €22,825 | €26,768 | - | - | - | €15,743 | €10,781 | €21,288 | ▲ 97.5% |
| Trade receivables40 | - | - | - | - | - | - | - | €5,445 | - |
| Other amounts receivable41 | - | - | - | - | - | €15,743 | €10,781 | €15,843 | ▲ 47.0% |
| Cash at bank and in hand54/58 | €2,275 | - | €27,070 | €467 | €8,780 | €7,374 | €10,807 | €7,327 | ▼ 32.2% |
| Deferred charges and accrued income490/1 | - | - | - | - | €3,739 | - | - | €5,362 | - |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €39,431 | €40,892 | €33,589 | €4,496 | €22,143 | €37,345 | €35,124 | €51,092 | ▲ 45.5% |
| Equity10/15 | €28,169 | €31,201 | €19,400 | -€17,277 | €4,004 | €22,488 | €27,764 | €42,010 | ▲ 51.3% |
| Contributions10/11 | €61,500 | €61,500 | €61,500 | €61,500 | €61,500 | €61,500 | €61,500 | €61,500 | = |
| Capital10 | - | - | - | €61,500 | €61,500 | €61,500 | €61,500 | €61,500 | = |
| Issued capital100 | - | - | - | €61,500 | €61,500 | €61,500 | €61,500 | €61,500 | = |
| Profit (loss) carried forward14 | -€33,331 | -€30,299 | -€42,100 | -€78,777 | -€57,496 | -€39,012 | -€33,736 | -€19,490 | ▲ 42.2% |
| Amounts payable17/49 | €11,261 | €9,691 | €14,189 | €21,773 | €18,140 | €14,857 | €7,361 | €9,082 | ▲ 23.4% |
| Amounts payable after more than one year17 | €1,504 | - | - | - | - | - | - | - | - |
| Amounts payable within one year42/48 | €9,758 | €9,691 | €14,189 | €21,773 | €18,140 | €14,857 | €7,361 | €9,082 | ▲ 23.4% |
| Current portion of amounts payable after more than one year42 | - | - | - | - | €7,487 | €7,487 | - | - | - |
| Trade debts44 | €2,328 | €2,158 | €5,615 | €730 | €1,499 | - | €652 | €280 | ▼ 57.0% |
| Suppliers440/4 | - | - | - | €730 | €1,499 | - | €652 | €280 | ▼ 57.0% |
| Taxes, remuneration and social security45 | - | - | - | €3,392 | €3,994 | €7,370 | €6,708 | €8,801 | ▲ 31.2% |
| Taxes450/3 | - | - | - | €3,392 | €3,994 | €7,370 | €6,708 | €8,801 | ▲ 31.2% |
| Other amounts payable47/48 | - | - | - | €17,651 | €5,160 | - | - | - | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €1,022 | €3,032 | -€11,802 | -€36,676 | €21,281 | €18,484 | €5,276 | €14,247 | ▲ 170% |
| + Depreciation and write-downs630 | €5,593 | €7,321 | €5,276 | €2,490 | €1,073 | €3,663 | €3,720 | €5,147 | ▲ 38.4% |
| Operating cash flow (approximation) | €6,614 | €10,353 | -€6,526 | -€34,187 | €22,354 | €22,147 | €8,996 | €19,393 | ▲ 116% |
| Investment in fixed assets (approximation) | - | -€7,173 | €1,843 | €0 | -€6,669 | -€8,267 | -€3,028 | -€8,725 | ▼ 188% |
| Change in cash | - | - | - | -€26,603 | €8,313 | -€1,406 | €3,433 | -€3,480 | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Latest 10 of 25 filings with the National Bank
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-12-2025 | abbreviated format | 06-07-2026 | 2026-00264464 |
| 31-12-2024 | micro format | 11-06-2025 | 2025-00137367 |
| 31-12-2023 | micro format | 01-07-2024 | 2024-00196331 |
| 31-12-2022 | micro format | 04-07-2023 | 2023-00197549 |
| 31-12-2021 | micro format | 18-06-2022 | 2022-20088282 |
| 31-12-2020 | micro format | 29-06-2021 | 2021-27600215 |
| 31-12-2019 | micro format | 17-06-2020 | 2020-17600327 |
| 31-12-2018 | micro format | 19-06-2019 | 2019-21600519 |
| 31-12-2017 | micro format | 27-06-2018 | 2018-23600028 |
| 31-12-2016 | micro format | 21-06-2017 | 2017-22000473 |
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Of the 3,261 active companies whose main activity is operation of sports facilities (NACE 93110), figures are known for 1,545. 982 are within a factor 10 of this equity. These 5 are the closest to it. See the whole sector
Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.
Directors
Directors
No directors read yet: 1 of 7 Gazette acts processed. See the directors and other office holders in the KBO →
Insolvency mandates
1 mandate| Role | Name | Tenure |
|---|---|---|
| Trustee | Mr. Eddie Carnewal advocaat, kantoorhoudende te 9051 Sint-Denijs-Westrem, Derbystraat 325 |
10-09-2004 → present |
Owners and capital
Owners
No owners or capital events in the accounts and acts we read.
Group and network
Holdings and subsidiaries
1 holdingHoldings 1
-
0.01%
According to the 2025 annual accounts of I.Q. TESTING & TRAINING and those of the other companies, the acts in the Belgian Official Gazette and the LEI register. Annual accounts state the shareholders that notified the company under article 7:225 of the Code of Companies and Associations and the parent companies that consolidate it. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not include these statements in its annual accounts, or does not have to, is not listed.
Connections & network
No directors read yet: 1 of 7 Gazette acts processed.
History
Acts, filings and financial milestones
2026
06-07
NBB filing
Annual accounts filed
financial year 2025 · abbreviated format
2025
11-06
NBB filing
Annual accounts filed
financial year 2024 · micro format
03-03
Gazette deed
Registered officeRegistered-office move3 facts ▸
Gazette deed
Registered office
Registered-office move3 facts ▸
- Board meeting, “gedelegeerd bestuurder, eenvoudige beslissing” (deed in Dutch)
- Registered-office move, Straatsburgdok-Noordkaai 21 bus 13-2030 Antwerpen
- Other provision, “naam en handtekening, naam en hoedanigheid bevoegde persoon” (deed in Dutch)
2024
01-07
NBB filing
Annual accounts filed
financial year 2023 · micro format
2023
31-12
Financial
Liquidity more than doubledcurrent ratio 1.56
Current ratio from 0.69 to 1.56; short-term debt falls from €18,140 to €14,857.
04-07
NBB filing
Annual accounts filed
financial year 2022 · micro format
2022
31-12
Financial
Back to profitnet €21,281
Net result €21,281 after 2 loss-making years.
18-06
NBB filing
Annual accounts filed
financial year 2021 · micro format
2021
31-12
Financial
Weakest financial yearnet -€36,676
Net result drops to -€36,676, the lowest in the series.
29-06
NBB filing
Annual accounts filed
financial year 2020 · micro format
2020
17-06
NBB filing
Annual accounts filed
financial year 2019 · micro format
2019
19-06
NBB filing
Annual accounts filed
financial year 2018 · micro format
Show earlier events
2018
27-06
NBB filing
Annual accounts filed
financial year 2017 · micro format
2017
21-06
NBB filing
Annual accounts filed
financial year 2016 · micro format
2004
17-09
Bankruptcy
Opening
Commercial Court of Ghent · judgment of 10-09-2004
SignalFinancial milestoneGazette deedNBB filingFinancial milestones sit on the financial year-end date, not the filing date.Of the 25 annual accounts filed, the latest 10 are here; all 25 are under Financials.
1 of 7 deeds read
About the unread acts
Of the 7 Belgian Official Gazette deeds we know for this company, 1 has been read. The other 6 have not been read yet: what they contain is neither established nor disproved here.
Have them read with priority
Sign in to place this company at the front of the reading queue.
Register details
Identification
Legal formPublic limited company
Founded10-08-2000
Financial year end31-12
Activities, NACEBEL 2025
93110Operation of sports facilities
47400Retail sale of information and communication equipment
62200Computer consultancy and computer facilities management
E-invoicing
Reachable via Peppol
Peppol ID
0208:0472467697
Also
9925:BE0472467697
Registered
15-12-2025
The company is no longer active; its listing in the Peppol Directory can remain until its access point withdraws it.
Register as of 28 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.
Environmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.
Sites & property
Location & real-estate footprint
Registered office, Antwerpen · 2 establishment units since 2000
Ground area
1.7 ha
Building footprint
6,924 m²
Building volume
87,175 m³
2 parcels, Flanders · tallest building 17.0 m. Linked by address, not a title deed.
17
companies at this address
See who is registered here
2 establishment units
I Q TESTING & TRAINING NV
since 2000unit no. 2.116.067.371
I.Q. TESTING & TRAINING
since 2006unit no. 2.159.375.990
2 parcels
Flanders
2
(100%)
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 11807G2131/00Y000 | Flanders | 1.2 ha | 1 · 6,614 m² | 17.0 m · 4 |
| 11023K0007/02C010 | Flanders | 5,654 m² | 1 · 310 m² | 12.4 m · 2 |
How the parcels are linked
Good to know
Both parcels match the address exactly.