JAVAN
Open bankruptcyA bankruptcy procedure is open for JAVAN according to publications in the Belgian State Gazette; curator: MARIE-ANNE DEDEURWAERDERE.
Summary
The 2023 annual accounts show equity of €95,912 and a net result of -€74,676.
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, Bruges division
- Declared bankrupt
- 8 January 2026
- Supervising judge
- Peter Van Renterghem
- Official Gazette
- 20-01-2026 (pdf) ↗search the document for 2026/101851
Curator
- Marie-Anne DedeurwaerdereTramweg 6, 8755 Wingeneinfo@advocaatdedeurwaerdere.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 31-12-2023 was due by 31-07-2024 and was filed on 30-09-2024, 61 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 confirmed
2024
not filed
2023
61 d late
2022
49 d late
2021
61 d late
2020
32 d early
2019
32 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 21 days after the deadline; the sector median for financial year 2024 is 9 days before the deadline, and 32% 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 Business and other management consultancy sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2023, micro schema
Equity
€95,912▼ 43.8%
2022 · €170,589
Total assets
€222,640▼ 18.3%
2022 · €272,570
Net result
-€74,676▼ 144%
2022 · -€30,620
Working capital
€70,709▼ 44.6%
2022 · €127,691
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€79,905▼ 36.4%€128,476▲ 60.8%€97,946▼ 23.8%-€35,814-€39,798▼ 11.1%
Net result€19,297▼ 74.5%€77,161▲ 300%€40,255▼ 47.8%-€30,620-€74,676▼ 144%
Equity€171,107▲ 12.7%€162,553▼ 5.0%€201,208▲ 23.8%€170,589▼ 15.2%€95,912▼ 43.8%
Total assets€196,498▼ 2.3%€217,467▲ 10.7%€380,390▲ 74.9%€272,570▼ 28.3%€222,640▼ 18.3%
Debt€25,392▼ 48.6%€54,914▲ 116%€179,182▲ 226%€101,981▼ 43.1%€126,728▲ 24.3%
Working capital€134,613▲ 33.7%€161,886▲ 20.3%€171,368▲ 5.9%€127,691▼ 25.5%€70,709▼ 44.6%
Turnover and EBIT margin not published: the micro schema does not require them.
Why a figure moved sharply
- 2021 Total assets +75% on 2020. Cause not known from the registers.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €39,798 in 2023 against €35,814 in 2022; the loss grows and 2023 has the lowest result in the available series.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Assets €222,640
Fixed assets
€68,644 ▼ 18.5%
Current assets
€153,996 ▼ 18.2%
Equity and liabilities €222,640
Equity
€95,912 ▼ 43.8%
Debt
€126,728 ▲ 24.3%
Debt's share of the balance-sheet total rises from 37.4% to 56.9%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
-€24,217▼
2022 · -€20,298
Cash flow
-€59,096▼
2022 · -€15,104
Current ratio
1.85▼
2022 · 3.11
Debt to equity
1.32▲
2022 · 0.60
ROE
-77.9%▼
2022 · -17.9%
ROA
-33.5%▼
2022 · -11.2%
Interest coverage
-1.86▲
2022 · -2.21
Debt ≤ 1 year
€83,287▲
2022 · €60,655
Debt > 1 year
€43,441▲
2022 · €41,326
Income taxes
€21,846▲
2022 · €89
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 | €14,615 | €3,008 | €9,366 | €15,516 | €15,580 | ▲ 0.4% |
| Other operating charges640/8 | - | - | €4,587 | €9,322 | €1,566 | ▼ 83.2% |
| Non-recurring operating charges66A | - | - | - | - | €12,637 | - |
| Gross operating margin9900 | €98,317 | €150,021 | €111,899 | -€10,976 | -€10,015 | ▲ 8.8% |
| Operating profit (loss)9901 | €79,905 | €128,476 | €97,946 | -€35,814 | -€39,798 | ▼ 11.1% |
| Financial income75/76B | - | - | €11,271 | €14,462 | €19 | ▼ 99.9% |
| Recurring financial income75 | €41 | €2,357 | €11,271 | €14,462 | €19 | ▼ 99.9% |
| Financial charges65/66B | - | - | €8,777 | €9,179 | €13,052 | ▲ 42.2% |
| Recurring financial charges65 | €7,165 | €18,804 | €8,777 | €9,179 | €13,052 | ▲ 42.2% |
| Profit (loss) for the period before taxes9903 | €72,780 | €112,029 | €100,440 | -€30,531 | -€52,830 | ▼ 73.0% |
| Income taxes67/77 | €53,483 | €34,868 | €60,185 | €89 | €21,846 | ▲ 24,339% |
| Profit (loss) for the period9904 | €19,297 | €77,161 | €40,255 | -€30,620 | -€74,676 | ▼ 144% |
| Profit (loss) for the period to be appropriated9905 | €19,297 | €77,161 | €40,255 | -€30,620 | -€74,676 | ▼ 144% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €196,498 | €217,467 | €380,390 | €272,570 | €222,640 | ▼ 18.3% |
| Fixed assets21/28 | €36,494 | €667 | €93,766 | €84,224 | €68,644 | ▼ 18.5% |
| Tangible fixed assets22/27 | €36,494 | €667 | €90,166 | €80,624 | €65,044 | ▼ 19.3% |
| Land and buildings22 | - | - | €75,939 | €72,198 | €62,420 | ▼ 13.5% |
| Plant, machinery and equipment23 | - | - | €3,324 | €1,991 | €658 | ▼ 67.0% |
| Furniture and vehicles24 | - | - | €10,903 | €6,435 | €1,966 | ▼ 69.4% |
| Financial fixed assets28 | - | - | €3,600 | €3,600 | €3,600 | = |
| Current assets29/58 | €160,005 | €216,801 | €286,624 | €188,346 | €153,996 | ▼ 18.2% |
| Amounts receivable after more than one year29 | - | - | €110,000 | €110,000 | €110,000 | = |
| Other amounts receivable291 | - | - | €110,000 | €110,000 | €110,000 | = |
| Stocks and contracts in progress3 | - | - | - | €989 | - | - |
| Stocks30/36 | - | - | - | €989 | - | - |
| Amounts receivable within one year40/41 | €8,363 | €9,487 | €5,040 | €5,256 | €10,421 | ▲ 98.3% |
| Trade receivables40 | - | - | €3,158 | €5,209 | €5,110 | ▼ 1.9% |
| Other amounts receivable41 | - | - | €1,882 | €46 | €5,312 | ▲ 11,389% |
| Cash at bank and in hand54/58 | €151,641 | €207,313 | €171,584 | €72,101 | €33,575 | ▼ 53.4% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €196,498 | €217,467 | €380,390 | €272,570 | €222,640 | ▼ 18.3% |
| Equity10/15 | €171,107 | €162,553 | €201,208 | €170,589 | €95,912 | ▼ 43.8% |
| Contributions10/11 | €18,600 | - | €18,600 | €18,600 | €18,600 | = |
| Reserves13 | €96,560 | €136,560 | €176,560 | €176,560 | €176,560 | = |
| Non-distributable reserves130/1 | - | - | €1,860 | €1,860 | - | - |
| Reserves not available under the articles1311 | - | - | €1,860 | €1,860 | - | - |
| Distributable reserves133 | - | - | €174,700 | €174,700 | €176,560 | ▲ 1.1% |
| Profit (loss) carried forward14 | €55,947 | €7,393 | €6,048 | -€24,571 | -€99,248 | ▼ 304% |
| Amounts payable17/49 | €25,392 | €54,914 | €179,182 | €101,981 | €126,728 | ▲ 24.3% |
| Amounts payable after more than one year17 | - | - | €63,925 | €41,326 | €43,441 | ▲ 5.1% |
| Financial debts170/4 | - | - | €63,925 | €41,326 | €43,441 | ▲ 5.1% |
| Amounts payable within one year42/48 | €25,392 | €54,914 | €115,256 | €60,655 | €83,287 | ▲ 37.3% |
| Current portion of amounts payable after more than one year42 | - | - | €22,314 | €22,599 | €34,220 | ▲ 51.4% |
| Trade debts44 | €2,868 | €1,598 | €899 | - | - | - |
| Suppliers440/4 | - | - | €899 | - | - | - |
| Taxes, remuneration and social security45 | - | - | €90,923 | €24,367 | €41,763 | ▲ 71.4% |
| Taxes450/3 | - | - | €90,923 | €24,367 | €41,763 | ▲ 71.4% |
| Other amounts payable47/48 | - | - | €1,120 | €13,689 | €7,303 | ▼ 46.6% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €19,297 | €77,161 | €40,255 | -€30,620 | -€74,676 | ▼ 144% |
| + Depreciation and write-downs630 | €14,615 | €3,008 | €9,366 | €15,516 | €15,580 | ▲ 0.4% |
| Operating cash flow (approximation) | €33,912 | €80,169 | €49,621 | -€15,104 | -€59,096 | ▼ 291% |
| Investment in fixed assets (approximation) | - | €32,819 | -€102,465 | -€5,974 | €0 | ▲ 100% |
| Change in cash | - | €55,672 | -€35,729 | -€99,483 | -€38,527 | ▲ 61.3% |
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
2026
20-01
Bankruptcy
Opening
Ondernemingsrechtbank Gent, afdeling Brugge · event 08-01-2026
2024
30-09
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 61 days late
2023
31-12
Financial
Weakest financial yearnet -€74,676
Net result drops to -€74,676, the lowest in the series.
18-09
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 49 days late
2022
30-09
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 61 days late
2021
31-12
Financial
Equity above €200,000Eq €201,208 ▲23.8%
4 profitable years in a row build equity to €201,208.
29-06
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
31-12
Financial
Highest result since 2018net €77,161 ▲300%
Operating result €128,476, net result €77,161, both a record.
29-06
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
31-12
Financial
Liquidity doublescurrent ratio 6.30
Current ratio from 3.04 to 6.30; short-term debt falls from €49,404 to €25,392.
01-07
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
28-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 28 days late
Show earlier events
2017
26-09
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 57 days late
2016
06-09
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema · 37 days late
2015
31-08
NBB filing
Annual accounts filed
fiscal year 2014 · abbreviated schema · 31 days late
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, Wingene · 1 establishment unit since 2009
Ground area
7,360 m²
Building footprint
4,260 m²
Volume, LiDAR
25,748 m³
Parcel 37012C0330/00X000, Flanders · tallest building 12.3 m, ±2 floors. Linked by address, not a title deed.
8
companies at this address
See who is registered here
1 establishment unit
Industriestraat 29, 8755 Wingene
since 20092.178.218.142
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 37012C0330/00X000 | Flanders | 7,360 m² | 1 · 4,260 m² | 12.3 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 | MARIE-ANNE DEDEURWAERDERE TRAMWEG 6,
8755 WINGENE |
08-01-2026 → present |
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Of 82,642 companies in sector 70200 we hold annual accounts for 52,590. 40,545 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
Founded12-05-2009
Fiscal year end31-12
Activities, NACEBEL 2025
70200Business and other management consultancy
E-invoicing
Reachable via Peppol
Peppol ID
0208:0811688575
Registered
10-10-2025
The company is no longer active; its Peppol card can remain until its access point withdraws it.
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.