Investments
€35,000 10.4 × depreciation
Green is investment, beige is depreciation.
IMASER
Overview
Information for creditors
Enterprise Court of Ghent, Ypres division · Official Gazette of 19-05-2026Appeal or third-party opposition 03-06-2026Filing the claim in RegSol 11-06-2026First verification report 19-06-2026Late claim until 12-05-2027
- Frank Lesagetrusteefrank@franklesage.be
Steps, deadlines and articles of law
The procedure
- Supervising judge
- Geert Pyck
- Official Gazette
- 19-05-2026search the document for 2026/121607
Deadlines
- Provisional date payments stopped
- 12 May 2026A later judgment can still change the date.art. XX.105, Code of Economic Law
- Appeal or third-party opposition
- passed on 3 June 2026art. XX.108, Code of Economic Law
- Filing the claim in RegSol
- passed on 11 June 2026art. XX.104 and XX.155, Code of Economic Law
- First verification report
- passed on 19 June 2026art. XX.104 and XX.194, Code of Economic Law
- Late claim until
- 12 May 2027A late claim shares only in what has not yet been paid out. You bear the costs of that claim.art. XX.165, Code of Economic Law
Trustee
- Frank LesageDadizeelsestraat 35, 8890 Moorsledefrank@franklesage.be
Steps for a creditor
- Stop delivering on credit unless the trustee agrees.
- Gather your documents: invoices, purchase orders, contract, delivery notes and reminders.
- The ordinary term has passed. File a late claim in RegSol (regsol.be) until 12 May 2027, yourself with eID or itsme, or through your lawyer. It shares only in what has not yet been paid out, and you bear the costs.
- Ask your accountant about the VAT on the unpaid invoices. In a bankruptcy it can be recovered, subject to conditions.
- Follow the file in RegSol. The verification report (admitted or disputed) and the trustee's reports appear there.
These deadlines come from the publication of the judgment. Check them in RegSol before you file anything. Once a deadline has passed, it is too late for that step.
If this company owes you money, you are not paid automatically. You file your claim yourself, within the deadline the judgment sets.
Follow
Follow this bankruptcy and you are notified the next morning if it is closed or reversed.
This is general information, not legal advice. If in doubt, the trustee, your lawyer or your accountant can help.
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Lifetime
2 annual accounts with figures on one time axispeak €74,215 (2022)
€74,215▲ 54.3%
peak €40,608 (2022)
€40,608▲ 20.6%
peak €79,083 (2022)
€79,083▲ 106%
€34,671▲ 153%
Board1 name since 2020
1 directorESPINOS DE MIGUEL Alberto
Documentsfilings and deeds
13-05-2024379 days late
2022micro format
Gross margin from €48,106 to €74,215Equity from €38,475 to €79,083Debts from €13,703 to €34,671Investments €28,766
Key points
from the 2022 annual accounts, the last ones filedLifetime
5 years from 2020 to 2026
No score
Board and ownership
- ESPINOS DE MIGUEL Alberto founderdeed of 26-08-2020
- GONZÁLEZ ARIAS Ana founderdeed of 26-08-2020
Recent changes
Bankruptcy published
Enterprise Court of Ghent, Ypres division · judgment of 12-05-2026 · Bankruptcy
Incorporation
Founders: ESPINOS DE MIGUEL Alberto and GONZÁLEZ ARIAS Ana · Founding capital of €4,800, 120 shares · Appointment: ESPINOS DE MIGUEL Alberto (director) · published on 26-08-2020 · Gazette deed
First establishment
Armentiersstraat 27, Mesen
Official details
Source: KBO- Status
- In bankruptcydeclared bankrupt on 12-05-2026
- Activity
- Public relations and communication consultancyNACE 73300and 2 others
- Establishment unit
- 2.307.279.8108957 Mesen, since 24-08-2020
- Financial year end
- 30 September
- Peppol
- Not found in the Peppol Directory
Annual accounts to 30-09-2022
- €74,215▲ 54.3%
- ≈ €160,000estimated
- €40,608▲ 20.6%
- €79,083▲ 106%
- €113,754▲ 118%
- Filing
- Filed on 13-05-2024
Insights on IMASER
On 12 May 2026 the court declared IMASER bankrupt.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
Financials
Annual accounts 2022
micro format, filed on 13-05-2024, 379 days late€74,215
▲ 54.3%
€53,185
▲ 23.6%
€40,608
▲ 20.6%
€46,679
▲ 73.3%
69.5%
▼ 4.2 percentage points
2.55
▼ 0.42
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €160,000. Estimated: probably between €140,000 and €210,000.
Balance sheet
balance sheet total €113,754 on 30-09-2022What the company ownsHow it is paid for
in euro
in euro
Position in the sector
69.5%
Higher than 69% of 7,365 companies in 2022.
2.55
Higher than 59% of 7,118 companies in 2022.
35.7%
Higher than 85% of 7,200 companies in 2022.
IMASER
Middle half of the sector
80% of the sector
Micro accounts in advertising and market research (NACE 73)
Net result: middle half · Equity: middle half · Balance sheet total: middle half · Working capital: middle half
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2022 | 2021 |
|---|---|---|---|
| Balance sheet: assets | |||
20/58 |
113,754 | 52,178 | |
21/28 |
36,923 | 11,537 | |
22/27 |
36,923 | 11,537 | |
24 |
36,923 | 11,537 | |
29/58 |
76,831 | 40,642 | |
29 |
3,000 | 3,000 | |
291 |
3,000 | 3,000 | |
40/41 |
30,389 | 2,241 | |
40 |
25,333 | 541 | |
41 |
5,056 | 1,700 | |
54/58 |
42,459 | 34,739 | |
490/1 |
983 | 661 | |
| Balance sheet: equity and liabilities | |||
10/49 |
113,754 | 52,178 | |
10/15 |
79,083 | 38,475 | |
10/11 |
4,800 | 4,800 | |
14 |
74,283 | 33,675 | |
17/49 |
34,671 | 13,703 | |
17 |
4,519 | - | |
170/4 |
4,519 | - | |
42/48 |
30,152 | 13,703 | |
42 |
13,301 | - | |
44 |
2,994 | 740 | |
440/4 |
2,994 | 740 | |
45 |
13,857 | 11,631 | |
450/3 |
13,857 | 10,181 | |
454/9 |
0 | 1,450 | |
47/48 |
0 | 1,332 | |
| Income statement | |||
9900 |
74,215 | 48,106 | |
62 |
0 | - | |
630 |
3,380 | 3,025 | |
631/4 |
13,000 | - | |
640/8 |
916 | 2,057 | |
66A |
3,734 | - | |
9901 |
53,185 | 43,024 | |
75/76B |
197 | 50 | |
75 |
197 | 50 | |
65/66B |
357 | 25 | |
65 |
357 | 25 | |
9903 |
53,025 | 43,049 | |
67/77 |
12,418 | 9,374 | |
9904 |
40,608 | 33,675 | |
9905 |
40,608 | 33,675 | |
| Appropriation of the result | |||
9906 |
74,283 | 33,675 | |
14P |
33,675 | - | |
| Document | |||
The notes to these accounts have 11 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).
Source: Annual accounts 2022 (PDF), filed on 13-05-2024.
Filings
each dot is a set of accounts, on the day it reached the National Bank2022 annual accounts filed 379 days after the deadline. Filed on 13 May 2024, deadline 30 April 2023 (7 months after the close on 30 September 2022, Companies Code art. 3:10). Source: NBB, 2024-00090641.
Key figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2022 | 2021 |
|---|---|---|---|
| 56,565 | 46,049 | ||
| 43,987 | 36,700 | ||
| 35,000 | 14,561 | ||
| 7,719 | - | ||
| 46,679 | 26,939 | ||
| 69.5% | 73.7% | ||
| 2.55 | 2.97 | ||
| 0.44 | 0.36 | ||
| 51.3% | 87.5% | ||
| 35.7% | 64.5% | ||
| over 100 | over 100 |
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
Investments
fixed assets acquired| Item | 30-09-2022 | 30-09-2021 |
|---|---|---|
| Tangible fixed assets | €35,000 | €14,560 |
| Intangible fixed assets | - | €1 |
| €3,380 | €3,025 |
Source: notes to the 2021 to 2022 annual accounts (statement of fixed assets)
Insights on IMASER
The operating result for 2022 is 24% higher than in 2021.
Debt's share of the balance-sheet total rises from 26.3% to 30.5%. Equity and debt are higher.
Board & ownership
Curator
the curator has managed the company since 12-05-2026Last board
1 director, since incorporationDirector (not named in the articles)
appointed by deed of 26-08-2020
term without a fixed end
listed in the 2022 annual accounts, filed on 13-05-2024
- Signing authorityThe articles say who may bind the company, for example by signing a contract.
- Each director alonedeed of 26-08-2020
Mandates through the years
1 name, the dashed line is todayESPINOS DE MIGUEL Alberto
Director (not named in the articles)
Director (not named in the articles)
BoardBankruptcy 12-05-2026
Mandates as a list
- ESPINOS DE MIGUEL Alberto
- Director (not named in the articles), from 24-08-2020, until the bankruptcy of 12-05-2026
Control
Founders
ESPINOS DE MIGUEL Alberto, GONZÁLEZ ARIAS Ana
This company
IMASER
Equity €79,083
Profit €40,608 in 2022
Capital
- Contribution
- €4,800
- Source
- 2022 annual accounts
Articles of association
deed of 26-08-2020 (in Dutch)- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimited
- Board ruleThese rules set how the board is made up, meets and takes decisions.
- At least 1 director
- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- First Saturday of March
Founders
At incorporation
deed of 26-08-2020 ↗
- ESPINOS DE MIGUEL Alberto founder
- GONZÁLEZ ARIAS Ana founder
Network & group
No group
IMASER has no parent and no holdings in its annual accounts. ESPINOS DE MIGUEL Alberto is the only director. IMASER shares no director with another company.
Timeline
Timeline
5 events since 2020Filings
Establishments
Insolvency
2020202220242026
2026
Bankruptcy published Enterprise Court of Ghent, Ypres division · judgment of 12-05-2026
2024
Annual accounts 2022 filed PDFmicro format · 379 days late
2022
Annual accounts 2021 filed PDFmicro format · 18 days before the deadline
2020
IncorporationFounders: ESPINOS DE MIGUEL Alberto and GONZÁLEZ ARIAS Ana · Founding capital of €4,800, 120 shares · Appointment: ESPINOS DE MIGUEL Alberto (director) · published on 26-08-20204 points ▸
- Founder, ESPINOS DE MIGUEL Alberto
- Founder, GONZÁLEZ ARIAS Ana
- Founding capital, €4,800, 120 shares
- Director appointment, ESPINOS DE MIGUEL Alberto (director (not named in the articles))
- The deed holds 2 more points.
First establishment Armentiersstraat 27, Mesen
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
History
On 24 August 2020, IMASER was incorporated as a private limited company.1 ESPINOS DE MIGUEL Alberto is director of the company, appointed by deed of 26-08-2020.2 The company was declared bankrupt on 12 May 2026.3
Company details
Identity
- Enterprise number
- 0752.885.294
- VAT number
- BE 0752.885.294
- Legal form
- Private limited company
- Status
- In bankruptcy, since 12-05-2026
- Founded
- 24-08-2020
- Financial year
- ends on 30 September
- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- First Saturday of Marchdeed of 26-08-2020 (in Dutch)
- Peppol
- Not found in the Peppol Directory
- Name
- IMASER in Dutch
- Entity type
- Legal entity
- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimiteddeed of 26-08-2020 (in Dutch)
- Registered office clauseThe articles name the region of the registered office. The language of official documents depends on that region, among other things.
- “Vlaams Gewest”“Armentiersstraat 27, 8957 Mesen”deed of 26-08-2020 (in Dutch)
Activities
NACEBEL 202573300
Public relations and communication consultancy main activity
Codes under NACEBEL 2008
70210
Activities of head offices; management consultancy activities main activity
70220
Business consulting
82990
Other business support services
- PurposeThe purpose describes the activities the company may carry out under its articles.
- “Slagerij; Traiteur, het inrichten van banketten; Verse en niet-verwerkte groenten, fruit en aardappelproducten; Vlees en vleeswaren…”deed of 26-08-2020 (in Dutch)
30 activities
- Slagerij.
- Traiteur, het inrichten van banketten.
- Verse en niet-verwerkte groenten, fruit en aardappelproducten.
- Vlees en vleeswaren, inclusief vlees van wild, gevogelte en konijnen.
- Zuivelproducten, eieren en eierproducten.
- Spijsoliën en-vetten van dierlijke en plantaardige oorsprong.
- Het slachten, bereiden, versnijden, uitbenen, bewerken en verwerken van vlees, gevogelte, konijnen en wild.
- Dranken in het algemeen, inclusief alcoholische dranken, tabaksproducten, suiker, chocolade, suikerwerk, koffie, thee, cacao en specerijen.
- Alle horeca-artikelen, tafelversieringen, decoratie- en serviesgoedproducten en alle benodigdheden in de ruimste zin.
- E-commerce, meer specifiek eigen webshop van voedingsmiddelen en alcoholproducten en alle toebehoren, accessoires.
- Voedingswaren in de meest uitgebreide zin van het woord (meel, banketbakkerswerk verse kant-en klaar maaltijden, fruit en groenteconserven, confituur, honing, deegwaren, rijst, desserten, en dergelijke meer...).
- Diepgevroren voedingsmiddelen, vlees en vleeswaren, gevogelte en wild.
- Het organiseren van allerhande feesten, banketten, barbecues en alle andere activiteiten die daarmee rechtstreeks en onrechtstreeks verband houden. Het ter beschikking stellen van allerhande ruimten, catering, uitzendkoks en het verzorgen van feesten, recepties, alle traiteursdiensten en aanverwante activiteiten zoals het klaarmaken, thuisbezorgen en eventueel serveren van maaltijden en bereide schotels en alle toebehoren.
- Organiseren van beurzen en evenementen.
- Geven van workshops en kok aan huis, overige vormen van onderwijs.
- Het klaarmaken, verkopen, thuisbezorgen en eventueel serveren van maaltijden en bereide schotels.
- Restaurants van het traditionele type en de café-restaurants (tavernen).
- Kip en ribben aan ’t spit.
- Het uitbaten van een feestzaal en verhuren van feestzalen. Aannemer van feesten.
- Ambulante handel, markt- en straathandel.
- Consultancy diensten.
- Handelsbemiddeling algemeen assortiment.
- Administratieve prestaties te leveren in de ruimste zin van het woord
- Aankoop en verkoop
- Import
- Export
- Handelsbemiddeling
- Groot-en kleinhandel
- Verhuur
- Vertegenwoordiging en uitbating
Registered office and establishments
1 establishment| Establishment | Since | Unit number |
|---|---|---|
| Armentiersstraat 27 registered office 8957 Mesen | 24-08-2020 | 2.307.279.810 |
Buildings and parcels at the address
- Ground area
- 198 m²
- Buildings
- 64 m²
- Volume, LiDAR
- 320 m³
- Tallest building
- 7.6 m
Buildings to scale, each on its own parcel
Parcels
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 33016A0151/00D000 | 198 m² | 1 · 64 m² | 7.6 m · 2 |