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JS TOITURES

Open bankruptcy
Private limited company (pre-2019)founded 2012Rue de l'Aise 49, 5190 Jemeppe-sur-Sambre, BelgiumKBO/BCE: BE 0501.685.879

A bankruptcy procedure is open for JS TOITURES according to publications in the Belgian State Gazette; curator: HUBERT CHRISTOPHE.

Summary

The 2017 annual accounts show negative equity (-€47,942) and a net result of -€14,031.

JS TOITURESOpen bankruptcy

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
Commercial Court of Liège, Namur division
Declared bankrupt
5 April 2018
Official Gazette
11-04-2018 (pdf) ↗search the document for 2018/115768

Deadlines

Appeal or third-party opposition until
passed on 26 April 2018Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
File the claim in RegSol until
passed on 5 May 2018art. XX.104 and XX.155 CEL
First verification report
passed on 25 May 2018Goods 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 5 April 2019Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL

Curator

What to do now

  1. Do not deliver on credit any more without an agreement with the curator.
  2. Gather your documents: invoices, purchase orders, contract, delivery notes and reminders.
  3. 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.
  4. Delivered under retention of title? Reclaim your goods before the first report on the verification of claims.
  5. Ask your accountant about the VAT on the unpaid invoices: in a bankruptcy it can be recovered under conditions.
  6. 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

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Signals

Two signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Open bankruptcy
Active bankruptcy procedure in the Belgisch Staatsblad. Claims are handled by the appointed curator. The KBO register also records: open bankruptcy.
Belgian State Gazette
neutral · Filed after the deadline
The financial year that closed on 31-12-2017 was due by 31-07-2018 and was filed on 31-08-2018, 31 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 · 5 filings
Deviation from the deadline
2017
31 d late
2016
30 d late
2015
26 d late
2014
151 d late
2013
30 d late
← 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 54 days after the deadline; the sector median for financial year 2017 is 1 day before the deadline, and 44% of the sector filed late.

Checked, nothing found (1)
neutral · No strike-offs in the KBO publications
We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
KBO publications · our coverage

History

JS TOITURES was incorporated on 3 December 2012.1 Total assets fell from EUR 59,936 in 2013 to EUR 47,367 in 2017 and headcount from 3 full-time equivalents in 2013 to 1.9 in 2015.2 On 5 April 2018 the company was declared bankrupt.3

  1. 1Crossroads Bank for Enterprises
  2. 2National Bank, annual accounts 2013, 2015 and 2017
  3. 3Belgian State Gazette, 11-04-2018

Go further with this company

Investigating this company? Keep it with today's facts in a case file.

Financials · fiscal year 2017, full schema

Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
-€14,031▲ 29.2%
2016 · -€19,827
Working capital
-€56,916▼ 20.7%
2016 · -€47,141
Trend over the years
In euros
In full-time equivalents (FTE)
In euros
No line ticked in this group.
In full-time equivalents (FTE)
No line ticked in this group.

Untick a line to hide it. Point at a year (or use the arrow keys on the chart) for the exact figures; the table below gives them all.

Every figure with its change against the fiscal year before
favourable unfavourable
Line20132014201520162017
Operating result€21,361--€13,780-€33,945▼ 146%-€17,005▲ 49.9%-€12,158▲ 28.5%
Net result€18,145--€13,923-€36,908▼ 165%-€19,827▲ 46.3%-€14,031▲ 29.2%
Equity€36,745-€22,823▼ 37.9%-€14,085-€33,912▼ 141%-€47,942▼ 41.4%
Total assets€59,936-€67,323▲ 12.3%€96,741▲ 43.7%€75,166▼ 22.3%€47,367▼ 37.0%
Debt€23,191-€44,500▲ 91.9%€110,826▲ 149%€109,078▼ 1.6%€95,310▼ 12.6%
Working capital€3,338-€176▼ 94.7%-€34,480-€47,141▼ 36.7%-€56,916▼ 20.7%
Staff (FTE)3-2.3▼ 23.3%1.9▼ 17.4%
Result per fiscal year
Operating resultNet result
-€40,000-€20,000€0€20,000Operating result 2013: €21,361€21,361Net result 2013: €18,145€18,145Operating result 2014: -€13,780-€13,780Net result 2014: -€13,923-€13,923Operating result 2015: -€33,945-€33,945Net result 2015: -€36,908-€36,908Operating result 2016: -€17,005-€17,005Net result 2016: -€19,827-€19,827Operating result 2017: -€12,158-€12,158Net result 2017: -€14,031-€14,03120132014201520162017-€40,000-€30,000-€20,000-€10,000€0Operating result 2015: -€33,945-€33,900Net result 2015: -€36,908-€36,900Operating result 2016: -€17,005-€17,000Net result 2016: -€19,827-€19,800Operating result 2017: -€12,158-€12,200Net result 2017: -€14,031-€14,000201520162017
The operating result stays negative: a loss of €12,158 in 2017 against €17,005 in 2016; the loss shrinks.
Balance-sheet composition
2017 in colour, 2016 as the grey bar beneath
Assets €47,367
Fixed assets €17,164 ▼ 28.8%
Current assets €30,203 ▼ 40.9%
Equity and liabilities
Equity-€47,942
Debt€95,310
Equity is negative: debt (€95,310) exceeds the balance-sheet total (€47,367).
Key figures and ratios
2017 value · change against 2016
EBITDA
-€5,231▼
2016 · -€5,122
Cash flow
-€7,104▲
2016 · -€7,945
Solvency
-101.2%▼
2016 · -45.1%
Current ratio
0.35▼
2016 · 0.52
ROA
-29.6%▼
2016 · -26.4%
Debt ≤ 1 year
€87,119▼
2016 · €98,217
Debt > 1 year
€6,128▼
2016 · €10,861
No debt to equity: equity is negative, so debt divided by equity means nothing.
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
Filed annual accounts As filed with the NBB · 2017 against 2016 · 25 lines
Balance sheet Code20162017
Assets
Total assets20/58€75,166€47,367▼
Fixed assets21/28€24,090€17,164▼
Tangible fixed assets22/27€23,960€17,034▼
Financial fixed assets28€130€130=
Current assets29/58€51,076€30,203▼
Amounts receivable within one year40/41€38,388€29,044▼
Cash at bank and in hand54/58€12,095-
Equity and liabilities
Total equity and liabilities10/49€75,166€47,367▼
Equity10/15-€33,912-€47,942▼
Contributions10/11€18,600€18,600=
Reserves13€907€907=
Profit (loss) carried forward14-€53,419-€67,450▼
Amounts payable17/49€109,078€95,310▼
Amounts payable after more than one year17€10,861€6,128▼
Amounts payable within one year42/48€98,217€87,119▼
Trade debts44€63,778€72,352▲
Income statement Code20162017
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€11,882€6,926▼
Gross operating margin9900€18,187€40,602▲
Operating profit (loss)9901-€17,005-€12,158▲
Recurring financial income75€231€2▼
Recurring financial charges65€1,053€1,875▲
Profit (loss) for the period before taxes9903-€17,827-€14,031▲
Income taxes67/77€2,000-
Profit (loss) for the period9904-€19,827-€14,031▲
Profit (loss) for the period to be appropriated9905-€19,827-€14,031▲
Line20132014201520162017Change
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€17,130€11,867€14,689€11,882€6,926▼ 41.7%
Gross operating margin9900€148,515€111,881€66,341€18,187€40,602▲ 123%
Operating profit (loss)9901€21,361-€13,780-€33,945-€17,005-€12,158▲ 28.5%
Recurring financial income75€3,077€219-€231€2▼ 99.0%
Recurring financial charges65€117€362€998€1,053€1,875▲ 78.1%
Profit (loss) for the period before taxes9903€24,321-€13,923-€34,943-€17,827-€14,031▲ 21.3%
Income taxes67/77€6,176-€1,964€2,000--
Profit (loss) for the period9904€18,145-€13,923-€36,908-€19,827-€14,031▲ 29.2%
Profit (loss) for the period to be appropriated9905€18,145-€13,923-€36,908-€19,827-€14,031▲ 29.2%
Line20132014201520162017Change
Assets
Total assets20/58€59,936€67,323€96,741€75,166€47,367▼ 37.0%
Fixed assets21/28€33,408€22,647€35,843€24,090€17,164▼ 28.8%
Tangible fixed assets22/27€33,408€22,647€35,843€23,960€17,034▼ 28.9%
Financial fixed assets28---€130€130=
Current assets29/58€26,529€44,676€60,899€51,076€30,203▼ 40.9%
Amounts receivable within one year40/41€26,299€39,166€57,042€38,388€29,044▼ 24.3%
Cash at bank and in hand54/58-€4,188€1,922€12,095--
Equity and liabilities
Total equity and liabilities10/49€59,936€67,323€96,741€75,166€47,367▼ 37.0%
Equity10/15€36,745€22,823-€14,085-€33,912-€47,942▼ 41.4%
Contributions10/11€18,600€18,600€18,600€18,600€18,600=
Reserves13€907€907€907€907€907=
Profit (loss) carried forward14€17,238€3,316-€33,592-€53,419-€67,450▼ 26.3%
Amounts payable17/49€23,191€44,500€110,826€109,078€95,310▼ 12.6%
Amounts payable after more than one year17--€15,448€10,861€6,128▼ 43.6%
Amounts payable within one year42/48€23,191€44,500€95,379€98,217€87,119▼ 11.3%
Trade debts44€18,227€43,441€72,132€63,778€72,352▲ 13.4%
Line20132014201520162017Change
Profit (loss) for the period9904€18,145-€13,923-€36,908-€19,827-€14,031▲ 29.2%
+ Depreciation and write-downs630€17,130€11,867€14,689€11,882€6,926▼ 41.7%
Operating cash flow (approximation)€35,275-€2,056-€22,219-€7,945-€7,104▲ 10.6%
Investment in fixed assets (approximation)--€1,106-€27,884-€130€0▲ 100%
Change in cash---€2,265€10,172--

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

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Timeline · acts, filings and financial milestones

2018
31-08
NBB filing Annual accounts filed
fiscal year 2017 · full schema · 31 days late
11-04
Bankruptcy Opening
Tribunal de commerce de Liège, division Namur · event 05-04-2018
2017
30-08
NBB filing Annual accounts filed
fiscal year 2016 · full schema · 30 days late
2016
26-08
NBB filing Annual accounts filed
fiscal year 2015 · full schema · 26 days late
2015
31-12
Financial Weakest financial yearnet -€36,908
Net result drops to -€36,908, the lowest in the series.
29-12
NBB filing Annual accounts filed
fiscal year 2014 · full schema · 151 days late
2014
30-08
NBB filing Annual accounts filed
fiscal year 2013 · full schema · 30 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 3 acts read
About the unread acts

We know of 3 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
No directors read yet: 0 of 3 Gazette acts processed. See the function holders in the CBE →
Location & real-estate footprint
Registered office, Jemeppe-sur-Sambre · 1 establishment unit since 2012
seat establishment The establishment unit on the map
Ground area
215 m²
Building footprint
98 m²
Parcel 92068A0184/00C000, Wallonia. Linked by address, not a title deed.
1 establishment unit
JS Toitures
Rue de l'Aise 49, 5190 Jemeppe-sur-SambreGeneral construction of buildings
since 20122.215.675.582
1 parcel
Wallonia 1 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
92068A0184/00C000 Wallonia 215 m² 1 · 98 m² -
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 HUBERT CHRISTOPHE
Rue Frappe Cul, 19, 5170 Lustin
05-04-2018 → present

Similar companies · same sector and region

This company's figures show no positive equity and no headcount, so a size comparison is not possible. These companies share only the sector and the region. Of 8,568 companies in this sector we hold annual accounts for 4,372. See the whole sector

Company details

Identification
Legal formPrivate limited company (pre-2019)
Founded03-12-2012
Fiscal year end31-12
Activities, NACEBEL 2025
43410Roofing work
43230Insulation installation
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 30 September 2026 · Peppol Directory

Scores and ratios are computed by Checked and are not a credit decision.