JECATH
Open bankruptcyA bankruptcy procedure is open for JECATH according to publications in the Belgian State Gazette; curator: CLEMENTINE MALSCHALCK.
Summary
The file additionally contains 1 judicial reorganisation. The 2023 annual accounts show equity of €26,973 and a net result of -€43,375.
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 Walloon Brabant
- Declared bankrupt
- 12 September 2024
- Supervising judge
- Marc Thill
- Official Gazette
- 19-09-2024 (pdf) ↗search the document for 2024/134982
Deadlines
- Appeal or third-party opposition until
- passed on 4 October 2024Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 12 October 2024art. XX.104 and XX.155 CEL
- First verification report
- passed on 24 October 2024Goods that belong to you, such as those delivered under retention of title, are reclaimed before this day.art. XX.104 and XX.194 CEL
- Late claim until
- passed on 12 September 2025Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Clementine MalschalckOff.Park Green, Rue Du Panier Vert 70, 1400 Nivellesclementine.malschalck@novalis.law
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.
The deadlines above come from the publication of the judgment. Check them in RegSol before you file anything; a passed deadline no longer applies.
File a claim in RegSol ↗
Watch
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.Creditor guide for this company
Embed in an article
Writing about this bankruptcy? Put the card of JECATH in your article: name, enterprise number, its status in the KBO and the latest annual accounts, with a link to this dossier.
Preview
The preview appears here.
- Stays current: the status follows the register, the figures are those of the latest filed accounts. No Checked score or verdict.
- Light on your page: one small script and one data request, also answered from a cache; no cookies, no tracking.
- Where scripts do not run (a newsletter, a feed reader) a plain link remains.
Signals
Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
neutral · Latest accounts filed on time
The financial year that closed on 30-09-2023 was due by 30-04-2024 and was filed on 29-04-2024, 1 day ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not filed
2024
not filed
2023
1 d early
2022
4 d early
2021
2 d early
2020
3 d early
2019
on the day
← 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 2 days before the deadline; the sector median for financial year 2024 is 6 days after the deadline, and 53% 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?Addresses Are there other customers at risk in your own list?List enrichment How is the Full-service restaurants sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2023, micro schema
Equity
€26,973▼ 61.7%
2022 · €70,348
Total assets
€140,344▼ 23.5%
2022 · €183,542
Net result
-€43,375
2022 · €986
Working capital
€12,939▼ 77.8%
2022 · €58,355
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 56, Food and beverage service activities, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20192020202120222023
Operating result€16,939▼ 78.4%€3,119▼ 81.6%€24,650▲ 690%€9,911▼ 59.8%-€41,304
Net result€15,303▼ 80.2%€1,713within the sector's middle half▼ 88.8%€22,318within the sector's middle half▲ 1,203%€986within the sector's middle half▼ 95.6%-€43,375below the sector's middle half
Equity€45,331▲ 51.0%€47,044within the sector's middle half▲ 3.8%€69,362within the sector's middle half▲ 47.4%€70,348within the sector's middle half▲ 1.4%€26,973within the sector's middle half▼ 61.7%
Total assets€171,491▲ 61.2%€139,286within the sector's middle half▼ 18.8%€149,560within the sector's middle half▲ 7.4%€183,542within the sector's middle half▲ 22.7%€140,344within the sector's middle half▼ 23.5%
Debt€126,160▲ 65.3%€92,242▼ 26.9%€80,198▼ 13.1%€113,194▲ 41.1%€113,371▲ 0.2%
Working capital€16,759▲ 45.7%€27,221within the sector's middle half▲ 62.4%€58,287above the sector's middle half▲ 114%€58,355above the sector's middle half▲ 0.1%€12,939within the sector's middle half▼ 77.8%
Solvency26.4%▼ 1.8pp33.8%within the sector's middle half▲ 7.3pp46.4%within the sector's middle half▲ 12.6pp38.3%within the sector's middle half▼ 8.0pp19.2%within the sector's middle half▼ 19.1pp
Current ratio1.13▼ 0.021.30within the sector's middle half▲ 0.161.73within the sector's middle half▲ 0.431.52within the sector's middle half▼ 0.211.11within the sector's middle half▼ 0.40
Return on assets (ROA)8.9%▼ 63.7pp1.2%within the sector's middle half▼ 7.7pp14.9%within the sector's middle half▲ 13.7pp0.5%within the sector's middle half▼ 14.4pp-30.9%below the sector's middle half▼ 31.4pp
Staff (FTE)2.1▲ 16.7%2.7within the sector's middle half▲ 28.6%1.7▼ 37.0%2.4▲ 41.2%1.8▼ 25.0%
above
within
below
the middle half (P25 to P75) of NACE 56, Food and beverage service activities, each year against the same schema; no band under 30 filings.
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 €41,304 after €9,911 in 2022, the lowest result in the available series.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Assets €140,344
Fixed assets
€14,034 ▲ 17.0%
Current assets
€126,310 ▼ 26.4%
Equity and liabilities €140,344
Equity
€26,973 ▼ 61.7%
Debt
€113,371 ▲ 0.2%
Debt's share of the balance-sheet total rises from 61.7% to 80.8%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
-€39,254▼
2022 · €11,695
Cash flow
-€41,326▼
2022 · €2,769
Quick ratio
0.89▼
2022 · 1.29
Debt to equity
4.20▲
2022 · 1.61
ROE
-160.8%▼
2022 · 1.4%
Interest coverage
-7.12▼
2022 · 1.02
Debt ≤ 1 year
€113,371▲
2022 · €113,194
Staff costs
€76,395▼
2022 · €81,403
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 |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | €23,064 | €81,403 | €76,395 | ▼ 6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €8,748 | €8,748 | €8,748 | €1,783 | €2,050 | ▲ 14.9% |
| Other operating charges640/8 | - | - | €2,833 | €2,593 | €4,068 | ▲ 56.9% |
| Non-recurring operating charges66A | - | - | - | - | €43,281 | - |
| Gross operating margin9900 | €89,249 | €61,516 | €59,296 | €95,690 | €84,490 | ▼ 11.7% |
| Operating profit (loss)9901 | €16,939 | €3,119 | €24,650 | €9,911 | -€41,304 | ▼ 517% |
| Financial income75/76B | - | - | €1,224 | €2,525 | €3,440 | ▲ 36.2% |
| Recurring financial income75 | €2,425 | €1,483 | €1,224 | €2,525 | €3,196 | ▲ 26.6% |
| Non-recurring financial income76B | - | - | - | - | €244 | - |
| Financial charges65/66B | - | - | €3,557 | €11,451 | €5,511 | ▼ 51.9% |
| Recurring financial charges65 | €4,061 | €2,888 | €3,557 | €11,451 | €5,511 | ▼ 51.9% |
| Profit (loss) for the period before taxes9903 | €15,303 | €1,713 | €22,318 | €986 | -€43,375 | ▼ 4,500% |
| Profit (loss) for the period9904 | €15,303 | €1,713 | €22,318 | €986 | -€43,375 | ▼ 4,500% |
| Transfer from tax-exempt reserves789 | - | - | - | - | €76,852 | - |
| Profit (loss) for the period to be appropriated9905 | €15,303 | €1,713 | €22,318 | €986 | €33,477 | ▲ 3,296% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €171,491 | €139,286 | €149,560 | €183,542 | €140,344 | ▼ 23.5% |
| Fixed assets21/28 | €28,572 | €19,823 | €11,075 | €11,993 | €14,034 | ▲ 17.0% |
| Tangible fixed assets22/27 | €28,451 | €19,703 | €10,955 | €11,873 | €13,914 | ▲ 17.2% |
| Plant, machinery and equipment23 | - | - | - | - | €1,733 | - |
| Other tangible fixed assets26 | - | - | €10,955 | €11,873 | €12,181 | ▲ 2.6% |
| Financial fixed assets28 | €120 | €120 | €120 | €120 | €120 | = |
| Current assets29/58 | €142,919 | €119,463 | €138,484 | €171,549 | €126,310 | ▼ 26.4% |
| Stocks and contracts in progress3 | €18,100 | €18,620 | €19,570 | €25,194 | €25,744 | ▲ 2.2% |
| Stocks30/36 | - | - | €19,570 | €25,194 | €25,744 | ▲ 2.2% |
| Amounts receivable within one year40/41 | €58,975 | €40,935 | €37,454 | €83,083 | €82,690 | ▼ 0.5% |
| Trade receivables40 | - | - | €19,022 | €20,961 | €24,131 | ▲ 15.1% |
| Other amounts receivable41 | - | - | €18,433 | €62,122 | €58,559 | ▼ 5.7% |
| Cash at bank and in hand54/58 | €24,638 | €18,754 | €40,270 | €21,172 | €16,618 | ▼ 21.5% |
| Deferred charges and accrued income490/1 | - | - | €41,190 | €42,099 | €1,258 | ▼ 97.0% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €171,491 | €139,286 | €149,560 | €183,542 | €140,344 | ▼ 23.5% |
| Equity10/15 | €45,331 | €47,044 | €69,362 | €70,348 | €26,973 | ▼ 61.7% |
| Contributions10/11 | €45,860 | €45,860 | €45,860 | €45,860 | €45,860 | = |
| Capital10 | - | - | €45,860 | €45,860 | €45,860 | = |
| Issued capital100 | - | - | €45,860 | €45,860 | €45,860 | = |
| Reserves13 | €76,889 | €76,889 | €76,889 | €76,889 | €37 | ▼ 100.0% |
| Non-distributable reserves130/1 | - | - | €37 | €37 | €37 | = |
| Legal reserve130 | - | - | €37 | €37 | €37 | = |
| Tax-exempt reserves132 | - | - | €76,852 | €76,852 | - | - |
| Profit (loss) carried forward14 | -€77,419 | -€75,705 | -€53,388 | -€52,402 | -€18,925 | ▲ 63.9% |
| Amounts payable17/49 | €126,160 | €92,242 | €80,198 | €113,194 | €113,371 | ▲ 0.2% |
| Amounts payable within one year42/48 | €126,160 | €92,242 | €80,198 | €113,194 | €113,371 | ▲ 0.2% |
| Trade debts44 | €107,669 | €75,246 | €70,417 | €90,070 | €86,836 | ▼ 3.6% |
| Suppliers440/4 | - | - | €70,417 | €90,070 | €84,943 | ▼ 5.7% |
| Bills of exchange payable441 | - | - | - | - | €1,893 | - |
| Taxes, remuneration and social security45 | - | - | €9,780 | €23,123 | €26,536 | ▲ 14.8% |
| Taxes450/3 | - | - | €3,721 | €12,798 | €13,672 | ▲ 6.8% |
| Remuneration and social security454/9 | - | - | €6,060 | €10,326 | €12,864 | ▲ 24.6% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €15,303 | €1,713 | €22,318 | €986 | -€43,375 | ▼ 4,500% |
| + Depreciation and write-downs630 | €8,748 | €8,748 | €8,748 | €1,783 | €2,050 | ▲ 14.9% |
| Operating cash flow (approximation) | €24,051 | €10,462 | €31,066 | €2,769 | -€41,326 | ▼ 1,592% |
| Investment in fixed assets (approximation) | - | €0 | €0 | -€2,701 | -€4,090 | ▼ 51.4% |
| Change in cash | - | -€5,884 | €21,516 | -€19,098 | -€4,555 | ▲ 76.2% |
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
19-09
Bankruptcy
Opening
Tribunal de l’entreprise du Brabant wallon · event 12-09-2024
29-04
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
30-09
Financial
Weakest financial yearnet -€43,375
Net result drops to -€43,375, the lowest in the series.
26-04
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
28-04
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
27-04
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
30-04
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
28-03
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
18-06
Judicial reorganisation
Plan homologation
Tribunal de commerce du Brabant wallon · event 11-06-2018
07-05
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 7 days late
2017
19-04
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
2016
30-03
NBB filing
Annual accounts filed
fiscal year 2015 · full schema
2015
28-04
NBB filing
Annual accounts filed
fiscal year 2014 · full 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.
Have them read with priority
Sign in to place this company at the front of the reading queue.
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, Nivelles · 2 establishment units since 1990
Ground area
235 m²
Building footprint
135 m²
Volume, LiDAR
341 m³
2 parcels, Wallonia · tallest building 13.3 m, ±3 floors. Linked by address, not a title deed.
4
companies at this address
See who is registered here
2 establishment units
LE CIGALON
since 19902.050.454.492
Rue de Bruxelles 22, 1400 Nivelles
since 20152.242.544.681
2 parcels
Wallonia
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 25782D0516/00D000 | Wallonia | 175 m² | 1 · 99 m² | - |
| 25782D0511/00E000 | Wallonia | 60 m² | 1 · 36 m² | 13.3 m · 3 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels 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 | CLEMENTINE MALSCHALCK OFF.PARK GREEN,
RUE DU PANIER VERT 70, 1400 NIVELLES- |
12-09-2024 → present |
Similar companies · same sector, comparable size
CUCINA FARRUGGIA
BE 0873.563.489
Faimes · Eq €26,965
EVINSCONSULT
BE 0846.477.725
Leuven · Eq €26,965
Dalton2017
BE 0765.428.879
Antwerpen · Eq €26,987
MEKONG
BE 0440.070.390
Enghien · Eq €26,953
LE FUNAMBULE
BE 0656.853.514
Saint-Ghislain · Eq €26,947
Of 20,509 companies in sector 56111 we hold annual accounts for 11,464. 9,314 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formCoöperatieve vennootschap met beperkte aansprakelijkheid
Founded28-08-1990
Fiscal year end30-09
Activities, NACEBEL 2025
56111Full-service restaurants
56210Event catering
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 29 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.