JS SERVICES
InactiveJS SERVICES was declared bankrupt on 02-04-2025 (Ondernemingsrechtbank Gent, afdeling Oudenaarde); the bankruptcy was closed for insufficient assets by judgment of 12-03-2026, published in the Belgian State Gazette on 18-03-2026.
Summary
Inactive; last annual accounts for fiscal year 2023.
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 31-12-2024, 2 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 · 2 filingsPosition against the passed deadline
31-12-2024 close31-07-2025 deadline26-09-2026 today
neutral · Filed after the deadline
The financial year that closed on 31-12-2023 was due by 31-07-2024 and was filed on 27-08-2024, 27 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 · 2 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
27 d late
2022
11 d early
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 2 accounts on average 8 days after the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Checked, nothing found (1)
History
Financials · fiscal year 2023, abbreviated schema
Equity
€71,000▲ 8.8%
2022 · €65,238
Total assets
€482,619▼ 14.7%
2022 · €565,894
Net result
€5,761▼ 90.4%
2022 · €60,238
Working capital
-€67,398▼ 203%
2022 · -€22,278
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
Line20222023
Operating result€80,350-€14,417▼ 82.1%
Net result€60,238-€5,761▼ 90.4%
Equity€65,238-€71,000▲ 8.8%
Total assets€565,894-€482,619▼ 14.7%
Debt€500,656-€411,619▼ 17.8%
Working capital-€22,278--€67,398▼ 203%
Staff (FTE)0
Turnover and EBIT margin not published: the abbreviated schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result falls in 2023; 2023 is 82% below 2022.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Assets €482,619
Fixed assets
€475,000 =
Current assets
€7,619 ▼ 91.6%
Equity and liabilities €482,619
Equity
€71,000 ▲ 8.8%
Debt
€411,619 ▼ 17.8%
Debt's share of the balance-sheet total falls from 88.5% to 85.3%. Equity is higher and debt is lower.
Key figures and ratios
Current ratio
0.10▼
2022 · 0.80
Debt to equity
5.80▼
2022 · 7.67
ROE
8.1%▼
2022 · 92.3%
ROA
1.2%▼
2022 · 10.6%
Debt ≤ 1 year
€75,017▼
2022 · €113,172
Debt > 1 year
€336,602▼
2022 · €387,484
Income taxes
€1,773▼
2022 · €15,068
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2022 | 2023 | Change |
|---|---|---|---|
| Gross operating margin9900 | €80,350 | €14,417 | ▼ 82.1% |
| Operating profit (loss)9901 | €80,350 | €14,417 | ▼ 82.1% |
| Financial charges65/66B | €5,043 | €6,883 | ▲ 36.5% |
| Recurring financial charges65 | €5,043 | €6,883 | ▲ 36.5% |
| Profit (loss) for the period before taxes9903 | €75,306 | €7,534 | ▼ 90.0% |
| Income taxes67/77 | €15,068 | €1,773 | ▼ 88.2% |
| Profit (loss) for the period9904 | €60,238 | €5,761 | ▼ 90.4% |
| Profit (loss) for the period to be appropriated9905 | €60,238 | €5,761 | ▼ 90.4% |
| Line | 2022 | 2023 | Change |
|---|---|---|---|
| Assets | |||
| Total assets20/58 | €565,894 | €482,619 | ▼ 14.7% |
| Fixed assets21/28 | €475,000 | €475,000 | = |
| Financial fixed assets28 | €475,000 | €475,000 | = |
| Current assets29/58 | €90,894 | €7,619 | ▼ 91.6% |
| Amounts receivable within one year40/41 | €79,000 | €7,250 | ▼ 90.8% |
| Trade receivables40 | €79,000 | €6,500 | ▼ 91.8% |
| Other amounts receivable41 | - | €750 | - |
| Cash at bank and in hand54/58 | €11,894 | €369 | ▼ 96.9% |
| Equity and liabilities | |||
| Total equity and liabilities10/49 | €565,894 | €482,619 | ▼ 14.7% |
| Equity10/15 | €65,238 | €71,000 | ▲ 8.8% |
| Contributions10/11 | €5,000 | €5,000 | = |
| Reserves13 | €60,238 | €66,000 | ▲ 9.6% |
| Distributable reserves133 | €60,238 | €66,000 | ▲ 9.6% |
| Amounts payable17/49 | €500,656 | €411,619 | ▼ 17.8% |
| Amounts payable after more than one year17 | €387,484 | €336,602 | ▼ 13.1% |
| Financial debts170/4 | €292,484 | €239,102 | ▼ 18.3% |
| Other amounts payable178/9 | €95,000 | €97,500 | ▲ 2.6% |
| Amounts payable within one year42/48 | €113,172 | €75,017 | ▼ 33.7% |
| Current portion of amounts payable after more than one year42 | €52,726 | €53,382 | ▲ 1.2% |
| Trade debts44 | €125 | €0 | ▼ 100% |
| Suppliers440/4 | €125 | €0 | ▼ 100% |
| Taxes, remuneration and social security45 | €20,675 | €19,640 | ▼ 5.0% |
| Taxes450/3 | €18,175 | €19,640 | ▲ 8.1% |
| Remuneration and social security454/9 | €2,500 | €0 | ▼ 100% |
| Other amounts payable47/48 | €39,647 | €1,995 | ▼ 95.0% |
| Line | 2022 | 2023 | Change |
|---|---|---|---|
| Profit (loss) for the period9904 | €60,238 | €5,761 | ▼ 90.4% |
| Operating cash flow (approximation) | €60,238 | €5,761 | ▼ 90.4% |
| Investment in fixed assets (approximation) | - | €0 | - |
| Change in cash | - | -€11,526 | - |
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
18-03
Bankruptcy
Bankruptcy closure (insufficient assets)
Ondernemingsrechtbank Gent, afdeling Oudenaarde · event 12-03-2026
2025
28-04
Bankruptcy
Opening
Ondernemingsrechtbank Gent, afdeling Oudenaarde · event 02-04-2025
2024
27-08
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema · 27 days late
2023
20-07
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
SignalNBB filing
0 of 2 acts read
About the unread acts
We know of 2 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
2 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
Insolvency mandates
1 mandate| Role | Name | Tenure |
|---|---|---|
| Curator | JORIS DE SMET BRUUL 27, 9630 ZWALM- |
02-04-2025 → 12-03-2026 |