JMS-ONLINE
InactiveJMS-ONLINE was declared bankrupt on 11-09-2023 (Tribunal de l’entreprise francophone de Bruxelles); the bankruptcy was closed for insufficient assets by judgment of 14-05-2024, published in the Belgian State Gazette on 21-05-2024.
Summary
Inactive; last annual accounts for fiscal year 2022.
Signals
Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Two or more financial years not filed
Since the financial year that closed on 31-12-2023, 3 financial years are missing at the National Bank. A company this far behind goes bankrupt within the year nineteen times as often as a punctual filer.
NBB · 10 filingsPosition against the passed deadline
31-12-2023 close31-07-2024 deadline24-09-2026 today
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2022 was due by 31-07-2023 and was filed on 10-07-2023, 21 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
not filed
2022
21 d early
2021
82 d early
2020
30 d late
2019
16 d early
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2022, micro schema
Equity
€-237k▼ 17.0%
2021 · €-203k
2018: €-190k
2019: €-209k
2020: €-208k
2021: €-203k
2018 → 2022
Total assets
€146k▲ 14.3%
2021 · €128k
2018: €64k
2019: €151k
2020: €130k
2021: €128k
2018 → 2022
Net result
€-34k
2021 · €5k
2018: €-12k
2019: €-19k
2020: €937
2021: €5k
2018 → 2022
Working capital
€-265k▼ 14.4%
2021 · €-232k
2018: €-190k
2019: €-251k
2020: €-250k
2021: €-232k
2018 → 2022
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20182019202020212022Trend
Equity€-190k-€-209k▼ 9.9%€-208k▲ 0.4%€-203k▲ 2.5%€-237k▼ 17.0%
Operating result€-9k-€-3k▲ 62.9%€4k€8k▲ 111%€-36k
Net result€-12k-€-19k▼ 59.2%€937€5k▲ 463%€-34k
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 2022: a loss of €36k after €8k in 2021, the lowest result in the available series.
Balance-sheet composition
2022 in colour, 2021 as the grey bar beneath
Assets €146k
Fixed assets
€29k ▼ 2.6%
Current assets
€118k ▲ 19.4%
Key figures and ratios
EBITDA
€-31k▼
2021 · €12k
Cash flow
€-29k▼
2021 · €9k
Solvency
-162.2%▼
2021 · -158.5%
Current ratio
0.31▲
2021 · 0.30
Quick ratio
0.19▼
2021 · 0.19
Debt to equity
-1.62▲
2021 · -1.63
ROA
-23.5%▼
2021 · 4.1%
Interest coverage
-8.17▼
2021 · 3.93
Debt
€384k▲
2021 · €331k
Debt ≤ 1 year
€383k▲
2021 · €330k
Income taxes
€763
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2022 against 2021 · 50 lines
Balance sheet
Code20212022
Assets
Total assets20/58€128k€146k▲
Fixed assets21/28€29k€29k▼
Tangible fixed assets22/27€23k€23k▼
Land and buildings22€4k€4k=
Furniture and vehicles24€8k€10k▲
Other tangible fixed assets26€7k€5k▼
Assets under construction and advance payments27€4k€4k=
Financial fixed assets28€6k€6k=
Current assets29/58€99k€118k▲
Stocks and contracts in progress3€35k€44k▲
Stocks30/36€35k€44k▲
Amounts receivable within one year40/41€64k€57k▼
Trade receivables40€59k€53k▼
Other amounts receivable41€5k€4k▼
Cash at bank and in hand54/58-€16k
Deferred charges and accrued income490/1€74€74=
Equity and liabilities
Total equity and liabilities10/49€128k€146k▲
Equity10/15€-203k€-237k▼
Contributions10/11€200k€200k=
Reserves13€2k€2k=
Non-distributable reserves130/1€2k€2k=
Reserves not available under the articles1311€2k€2k=
Profit (loss) carried forward14€-405k€-439k▼
Amounts payable17/49€331k€384k▲
Amounts payable within one year42/48€330k€383k▲
Current portion of amounts payable after more than one year42€2k-
Financial debts43€15k€15k▼
Credit institutions430/8€15k€15k▼
Trade debts44€73k€98k▲
Suppliers440/4€73k€98k▲
Advances received on contracts in progress46€900€33k▲
Taxes, remuneration and social security45-€3k
Taxes450/3-€3k
Other amounts payable47/48€239k€234k▼
Accrued charges and deferred income492/3€568€928▲
Income statement
Code20212022
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€4k€5k▲
Other operating charges640/8€1k€3k▲
Gross operating margin9900€14k€-29k▼
Operating profit (loss)9901€8k€-36k▼
Financial income75/76B€2€7k▲
Recurring financial income75€2€3k▲
Non-recurring financial income76B-€4k
Financial charges65/66B€3k€4k▲
Recurring financial charges65€3k€4k▲
Profit (loss) for the period before taxes9903€5k€-34k▼
Income taxes67/77-€763
Profit (loss) for the period9904€5k€-34k▼
Profit (loss) for the period to be appropriated9905€5k€-34k▼
Appropriation of the result
Profit (loss) to be appropriated9906€-405k€-439k▼
Profit (loss) brought forward from the previous period14P€-410k€-405k▲
The notes to these accounts (10 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
2024
21-05
Bankruptcy
Bankruptcy closure (insufficient assets)
Tribunal de l’entreprise francophone de Bruxelles · JMS-ONLINE AVENUE DE LA CHASSE 133, 1040 ETTERBEEK. déclarée le 11 septembre 2023 · event 14-05-2024
2023
18-09
Bankruptcy
Opening
Tribunal de l’entreprise francophone de Bruxelles · JMS-ONLINE AVENUE DE LA CHASSE 133, 1040 ETTERBEEK · event 11-09-2023
10-07
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-12
Financial
Weakest financial yearnet €-34k ▼752%
Net result drops to €-34k, the lowest in the series.
10-05
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial
Highest result since 2018net €5k ▲463%
Operating result €8k, net result €5k, both a record.
30-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 30 days late
2020
31-12
Financial
Back to profitnet €937
Net result €937 after 2 loss-making years.
15-07
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
23-05
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
15-05
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
04-07
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema
Show earlier events
2016
26-09
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema · 57 days late
2015
18-11
NBB filing
Annual accounts filed
fiscal year 2014 · abbreviated schema · 110 days late
2014
19-08
NBB filing
Annual accounts filed
fiscal year 2013 · abbreviated schema · 19 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
4 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
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Insolvency mandates
1 mandate| Role | Name | Tenure |
|---|---|---|
| Curator | VIRGINIE SALTEUR AENUE DU CENTENAIRE 120,
1400 NIVELLES |
11-09-2023 → 14-05-2024 |