Debts
€194,272 130% of the balance sheet
Financial debts 1%Suppliers 69%Taxes and wages 27%Other 4%
Of this, €192,468 falls due within a year.
LUGA
Overview
Information for creditors
Enterprise Court of Antwerp, Mechelen division · Official Gazette of 29-08-2025Appeal or third-party opposition 13-09-2025Filing the claim in RegSol 24-09-2025First verification report 20-10-2025Late claim 25-08-2026
Trustee: Elke Van Weerdt. The judgment is more than a year old. A claim can no longer be filed, not even late. The trustee knows whether anything will still be paid out.
Lifetime
1 annual account with figurespeak €127,302 (2023)
€127,302
lowest -€44,831 (2023)
-€44,831
peak -€44,681 (2023)
-€44,681
€194,272
Board1 name since 2023
1 directorERDEM Diana
Documentsfilings and deeds
30-08-202430 days late
2023micro format
Loss of €44,831Incorporation 24-011 establishment registeredFirst year with figures
Key points
from the 2023 annual accounts, the last ones filedFinal months
290 days from reorganisation to bankruptcy
No annual accounts were filed for 2024.
Lifetime
31 months from 20-01-2023 to 25-08-2025
No score
Recent changes
Date of cessation of payments moved back
Enterprise Court of Antwerp, Mechelen division · judgment of 10-11-2025 · Bankruptcy
Bankruptcy published
Enterprise Court of Antwerp, Mechelen division · judgment of 25-08-2025 · Bankruptcy
Registered office moved from Duffel to Mechelen
New registered office: Schaliënhoevedreef 20 bus T, 2800 Mechelen · Previous registered office: Netelel 26- 2570 Duffel · Gazette deed
Plan homologation
Enterprise Court of Antwerp · judgment of 03-02-2025 · Judicial reorganisation
Official details
Source: KBO- Status
- In bankruptcydeclared bankrupt on 25-08-2025
- Registered office
- 96 active companies are registered at this address6 started in the 12 months before. Source: KBO register, as of 9 November 2026.
- Activity
- Full-service restaurantsNACE 56111and 1 other
- Establishment unit
- 2.340.455.6892800 Mechelen, since 20-01-2023
- Financial year end
- 31 December
- Peppol
- Not found in the Peppol Directory
Annual accounts 2023
- €127,302
- ≈ €370,000estimated
- €44,831
- -€44,681
- €149,591
- ≈ 4.1 FTEestimated
- Filing
- Filed on 30-08-2024
Insights on LUGA
On 8 November 2024 the court opened a judicial reorganisation. 290 days later came the bankruptcy. The company was then 31 months old.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
Financials
Annual accounts 2023
micro format, filed on 30-08-2024, 30 days late€127,302
-€42,348
-€44,831
-€90,464
-29.9%
0.53
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €370,000. Estimated: probably between €310,000 and €450,000.
Balance sheet
balance sheet total €149,591 on 31-12-2023What the company ownsHow it is paid for
Position in the sector
-29.9%
Higher than 18% of 17,619 companies in 2023.
0.53
Higher than 26% of 17,016 companies in 2023.
-30.0%
Higher than 13% of 17,102 companies in 2023.
LUGA
Middle half of the sector
80% of the sector
Micro accounts in food and beverage service (NACE 56)
Net result: bottom quarter · Equity: bottom quarter · Balance sheet total: middle half · Working capital: bottom quarter
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2023 |
|---|---|---|
| Balance sheet: assets | ||
20/58 |
149,591 | |
21/28 |
47,588 | |
21 |
13,563 | |
22/27 |
33,675 | |
22 |
13,467 | |
23 |
20,208 | |
28 |
350 | |
29/58 |
102,003 | |
3 |
6,969 | |
30/36 |
6,969 | |
40/41 |
52,899 | |
40 |
19,592 | |
41 |
33,307 | |
54/58 |
41,964 | |
490/1 |
172 | |
| Balance sheet: equity and liabilities | ||
10/49 |
149,591 | |
10/15 |
-44,681 | |
10/11 |
150 | |
11 |
150 | |
1109/19 |
150 | |
14 |
-44,831 | |
17/49 |
194,272 | |
17 |
1,805 | |
170/4 |
1,805 | |
42/48 |
192,468 | |
42 |
6,953 | |
44 |
133,456 | |
440/4 |
133,456 | |
45 |
51,533 | |
450/3 |
44,933 | |
454/9 |
6,600 | |
47/48 |
526 | |
| Income statement | ||
9900 |
127,302 | |
62 |
155,705 | |
630 |
7,387 | |
640/8 |
6,558 | |
9901 |
-42,348 | |
75/76B |
1,057 | |
75 |
1,057 | |
65/66B |
3,541 | |
65 |
3,541 | |
9903 |
-44,831 | |
9904 |
-44,831 | |
9905 |
-44,831 | |
| Appropriation of the result | ||
9906 |
-44,831 | |
| Document | ||
The notes to these accounts have 11 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).
Source: Annual accounts 2023 (PDF), filed on 30-08-2024.
Filings
each dot is a set of accounts, on the day it reached the National Bank2023 annual accounts filed 30 days after the deadline. Filed on 30 August 2024, deadline 31 July 2024 (7 months after the close on 31 December 2023, Companies Code art. 3:10). Source: NBB, 2024-00403708.
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2023 | micro format | 30-08-2024 | 2024-00403708 |
Subsidies and aid
Flemish government 2023, 1 entry, €2,000 awarded, €2,000 paid
Key figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2023 |
|---|---|---|
| -34,961 | ||
| -37,444 | ||
| 54,975 | ||
| -90,464 | ||
| -29.9% | ||
| 0.53 | ||
| 0.49 | ||
| -30.0% | ||
| -9.87 |
Debt to equity is not shown because equity is negative. Debt divided by negative equity means nothing.
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
Investments
fixed assets acquired| Item | 2023 |
|---|---|
| Tangible fixed assets | €39,625 |
| Intangible fixed assets | €15,000 |
| Financial fixed assets | €350 |
| €7,387 |
Source: notes to the 2023 annual accounts (statement of fixed assets)
Insights on LUGA
Equity is negative. Debt (€194,272) exceeds the balance-sheet total (€149,591).
Board & ownership
Curator
the curator has managed the company since 25-08-2025Last board
1 director, since incorporationDirector (not named in the articles)
since 20-01-2023
term without a fixed end
listed in the 2023 annual accounts, filed on 30-08-2024
- Signing authorityThe articles say who may bind the company, for example by signing a contract.
- Each director alonedeed of 24-01-2023
Mandates through the years
1 name, the dashed line is todayERDEM Diana
Director (not named in the articles)
Director (not named in the articles)
BoardBankruptcy 25-08-2025
Mandates as a list
- ERDEM Diana
- Director (not named in the articles), from 20-01-2023, until the bankruptcy of 25-08-2025
Control
Capital
- Contribution
- €150
- Shares
- 100
- Contribution per share
- €1.50
- Equity per share
- -€447 in 2023
- Source
- deed of 24-01-2023
Articles of association
deed of 24-01-2023 (in Dutch)- Board ruleThese rules set how the board is made up, meets and takes decisions.
- At least 1 director
- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- Fourth Friday of June at 15:00
- Statutory auditorA statutory auditor is a registered auditor who checks the annual accounts. Small companies need not have one. According to the deed, the legal criteria do not require one here.
- No statutory auditor
Founder
At incorporation
deed of 24-01-2023 ↗
- ERDEM Diana sole founder · 100% at incorporation
Network & group
No group
LUGA has no parent and no holdings in its annual accounts. ERDEM Diana is the only director. LUGA shares no director with another company.
Timeline
Timeline
8 events since 2023Filings
Establishments
Insolvency
Address
2023202420252026
2025
Date of cessation of payments moved back Enterprise Court of Antwerp, Mechelen division · judgment of 10-11-2025
Bankruptcy published Enterprise Court of Antwerp, Mechelen division · judgment of 25-08-2025
Registered office moved from Duffel to MechelenNew registered office: Schaliënhoevedreef 20 bus T, 2800 Mechelen · Previous registered office: Netelel 26- 2570 Duffel1 point ▸
- Registered-office move, Schaliënhoevedreef 20 bus T, 2800 Mechelen
- The deed holds 1 more point.
Plan homologation Enterprise Court of Antwerp · judgment of 03-02-2025
2024
Judicial reorganisation opened Enterprise Court of Antwerp · collective agreement · judgment of 08-11-2024
Annual accounts 2023 filed PDFmicro format · 30 days late
2023
IncorporationFounding capital of €150, 100 shares · Founder: ERDEM Diana · Appointment: ERDEM Diana (director) · published on 24-01-20235 points ▸
- Founder, ERDEM Diana
- Founding capital, €150, 100 shares
- Registered office clause, Netelei 26, 2570 Duffel
- Board rule, 1
- Director appointment, ERDEM Diana (director (not named in the articles))
- The deed holds 4 more points.
First establishment Schaliënhoevedreef 20, Mechelen
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Identity
- Enterprise number
- 0797.446.403
- VAT number
- BE 0797.446.403
- Legal form
- Private limited company
- Status
- In bankruptcy, since 25-08-2025
- Founded
- 20-01-2023
- Financial year
- ends on 31 December
- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- Fourth Friday of June at 15:00deed of 24-01-2023 (in Dutch)
- Peppol
- Not found in the Peppol Directory
- Name
- LUGA in Dutch
- Entity type
- Legal entity
- Registered office clauseThe articles name the region of the registered office. The language of official documents depends on that region, among other things.
- “Vlaams Gewest”deed of 24-01-2023 (in Dutch)
Activities
NACEBEL 202556111
Full-service restaurants main activity
56301
Cafés and bars
Codes under NACEBEL 2008
56101
Full-service restaurants main activity
56301
Cafés and bars
- PurposeThe purpose describes the activities the company may carry out under its articles.
- “De vennootschap mag alle verrichtingen stellen van commerciële,industriële,onroerende,roerende of financiële aard die rechtstreeks of…”deed of 24-01-2023 (in Dutch)
11 activities
- De vennootschap mag alle verrichtingen stellen van commerciële,industriële,onroerende,roerende of financiële aard die rechtstreeks of onrechtstreeks met haar voorwerp verwant of verknocht zijn of de verwezenlijking ervan kunnen bevorderen.
- De vennootschap mag betrokken zijn bij wijze van inbreng,samensmelting,inschrijving of op elke andere wijze,in de ondernemingen,verenigingen of vennootschappen,die een gelijkaardig,soortgelijk of samenhangend voorwerp hebben of die nuttig zijn voor de verwezenlijking van het geheel of een gedeelte van haar voorwerp.
- Bovenvermelde opsomming is niet beperkend,zodat de vennootschap alle handelingen kan stellen,die op welke wijze ook kunnen bijdragen tot de verwezenlijking van haar maatschappelijk voorwerp.
- De vennootschap mag haar voorwerp verwezenlijken zowel in België als in het buitenland,op alle wijzen en manieren,die zij het best geschikt zou achten.
- Deze opsomming en aanduiding is niet beperkend doch enkel van aanwijzende aard.
- Het aanleggen,het oordeelkundig uitbouwen en beheren van een onroerend vermogen;alle verrichtingen met betrekking tot onroerende goederen en onroerende zakelijke rechten zoals de huurfinanciering van onroerende goederen aan derden,het aankopen,verkopen,ruilen,bouwen,verbouwen,onderhouden,verhuren,huren,verkavelen,prospecteren en uitbaten van onroerende goederen;de aan- en verkoop,huur en verhuur van roerende goederen,alsmede alle handelingen die rechtstreeks of onrechtstreeks met dit voorwerp in verband staan en die van aard zijn de opbrengst van de roerende en onroerende goederen te bevorderen,alsmede zich borg te stellen voor het goede verloop van verbintenissen door derde personen aangegaan die het genot zouden hebben van deze roerende en onroerende goederen;
- Het aanleggen,het oordeelkundig uitbouwen en beheren van een roerend patrimonium,alle verrichtingen met betrekking tot roerende goederen en rechten,van welke aard ook,zoals het verwerven door inschrijving of aankoop en het beheren van aandelen,obligaties,kasbons of andere roerende waarden,van welke vorm ook,van Belgische of buitenlandse,bestaande of nog op te richten rechtspersonen en ondernemingen.
- Het uitbaten van eetgelegenheden met volledige bediening.
- Het beheren,exploiteren en uitbaten van café en andere drankgelegenheden en alle activiteiten die verband houden hiermee.
- De aan- en verkoop van voedingswaren en dranken,met inbegrip van alcoholische dranken,wijnen en likeuren;
- Het serveren van dranken en warme maaltijden
Registered office and establishments
1 establishment| Establishment | Since | Unit number |
|---|---|---|
| Schaliënhoevedreef 20 registered office 2800 Mechelen | 20-01-2023 | 2.340.455.689 |
1 former office
- Netelel 26, 2570 Duffel until 18-06-2025 · deed of 30-07-2025