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M & B

Inactive
KBO/BCE: BE 0501.759.917

M & B was declared bankrupt on 12-05-2023 (Ondernemingsrechtbank Gent, afdeling Dendermonde); the bankruptcy was closed by liquidation by judgment of 10-03-2025, published in the Belgian State Gazette on 18-03-2025.

Summary

Inactive; last annual accounts for fiscal year 2022.

Signals

Three signals. The signal on the left, the evidence on the right.
+raises riskneutral
neutral · Prior bankruptcy
Earlier bankruptcy on record in the Belgian State Gazette, no current open procedure.
Belgian State Gazette
raises risk · Two or more financial years not filed
Since the financial year that closed on 30-09-2023, 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 · 9 filings
Position against the passed deadline
30-09-2023 close30-04-2024 deadline24-09-2026 today
neutral · Filed after the deadline
The financial year that closed on 30-09-2022 was due by 30-04-2023 and was filed on 10-05-2023, 10 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 · 9 filings
Deviation from the deadline
2025
not filed
2024
not filed
2023
not filed
2022
10 d late
2021
49 d late
2020
on the day
2019
on the day
← before the deadline after the deadline →
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

Financials · fiscal year 2022, abbreviated schema

Turnover
€492k▲ 11.0%
2021 · €443k
2021: €443k
2021 → 2022
EBIT margin
-1.9%▲ 8.3pp
2021 · -10.2%
2021: -10.2%
2021 → 2022
Net result
€-15k▲ 63.9%
2021 · €-41k
2018: €2k 2019: €885 2020: €-50k 2021: €-41k
2018 → 2022
Working capital
€-117k▼ 13.0%
2021 · €-103k
2018: €-13k 2019: €-12k 2020: €-62k 2021: €-103k
2018 → 2022
Multi-year overview
Every figure with its change against the year before
▲ rise ▼ fall
Line20182019202020212022Trend
Turnover€443k€492k▲ 11.0%
Equity€-9k-€-8k▲ 9.5%€-58k▼ 593%€-99k▼ 69.4%€-114k▼ 14.8%
Operating result€4k-€5k▲ 9.7%€-48k€-45k▲ 6.6%€-9k▲ 79.8%
Net result€2k-€885▼ 59.5%€-50k€-41k▲ 18.9%€-15k▲ 63.9%
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
€-60k€-40k€-20k€0Operating result 2018: €4k€4kNet result 2018: €2k€2kOperating result 2019: €5k€5kNet result 2019: €885€885Operating result 2020: €-48k€-48kNet result 2020: €-50k€-50kOperating result 2021: €-45k€-45kNet result 2021: €-41k€-41kOperating result 2022: €-9k€-9kNet result 2022: €-15k€-15k20182019202020212022€-60k€-40k€-20k€0Operating result 2020: €-48k€-48kNet result 2020: €-50k€-50kOperating result 2021: €-45k€-45kNet result 2021: €-41k€-41kOperating result 2022: €-9k€-9.1kNet result 2022: €-15k€-15k202020212022
The operating result stays negative: a loss of €9k in 2022 against €45k in 2021; the loss shrinks.
Balance-sheet composition
2022 in colour, 2021 as the grey bar beneath
Assets €36k
Fixed assets €3k ▼ 30.3%
Current assets €33k ▲ 329%
Key figures and ratios
2022 value · change against 2021
EBITDA
€-8k
2021 · €-44k
Cash flow
€-13k
2021 · €-39k
Solvency
-320.3%
2021 · -841.1%
Current ratio
0.22
2021 · 0.07
Debt to equity
-1.31
2021 · -1.12
ROA
-41.3%
2021 · -344.7%
Interest coverage
-1.46
2021 · -15.15
Debt
€149k
2021 · €111k
Debt ≤ 1 year
€149k
2021 · €111k
Income taxes
€179
Staff costs
€397k
2021 · €389k
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 · 43 lines
Balance sheet Code20212022
Assets
Total assets20/58€12k€36k
Fixed assets21/28€4k€3k
Tangible fixed assets22/27€4k€3k
Plant, machinery and equipment23€4k€3k
Financial fixed assets28€100€100=
Current assets29/58€8k€33k
Amounts receivable within one year40/41€664€21k
Trade receivables40€664€21k
Cash at bank and in hand54/58€7k€12k
Equity and liabilities
Total equity and liabilities10/49€12k€36k
Equity10/15€-99k€-114k
Contributions10/11€6k€6k=
Reserves13€134€134=
Distributable reserves133€134€134=
Profit (loss) carried forward14€-105k€-120k
Amounts payable17/49€111k€149k
Amounts payable within one year42/48€111k€149k
Current portion of amounts payable after more than one year42€23k€23k
Financial debts43€30k€30k=
Credit institutions430/8€30k€30k=
Trade debts44€9k€40k
Suppliers440/4€9k€40k
Taxes, remuneration and social security45€16k€22k
Remuneration and social security454/9€16k€22k
Other amounts payable47/48€33k€35k
Income statement Code20212022
Turnover70€443k€492k
Goods, raw materials, services and sundry goods60/61€94k€100k
Remuneration, social security and pensions62€389k€397k
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€1k€1k
Other operating charges640/8€4k€3k
Gross operating margin9900€349k€392k
Operating profit (loss)9901€-45k€-9k
Financial income75/76B€7k-
Recurring financial income75€7k-
Financial charges65/66B€3k€5k
Recurring financial charges65€3k€5k
Profit (loss) for the period before taxes9903€-41k€-14k
Income taxes67/77-€179
Profit (loss) for the period9904€-41k€-15k
Profit (loss) for the period to be appropriated9905€-41k€-15k
Appropriation of the result
Profit (loss) to be appropriated9906€-105k€-120k
Profit (loss) brought forward from the previous period14P€-65k€-105k
Social balance
Average headcount (FTE)908715.1-

The notes to these accounts (5 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

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Timeline · acts, filings and financial milestones

2025
18-03
Bankruptcy Bankruptcy closure (by liquidation)
Ondernemingsrechtbank Gent, afdeling Dendermonde · M & B BV STOK- STRAAT 3/1, 9340 LEDE · event 10-03-2025
2023
17-05
Bankruptcy Opening
Ondernemingsrechtbank Gent, afdeling Dendermonde · M & B BV STOKSTRAAT 3/1, 9340 LEDE · event 12-05-2023
10-05
NBB filing Annual accounts filed
fiscal year 2022 · abbreviated schema · 10 days late
2022
18-06
NBB filing Annual accounts filed
fiscal year 2021 · abbreviated schema · 49 days late
2021
30-04
NBB filing Annual accounts filed
fiscal year 2020 · micro schema
2020
30-09
Financial Weakest financial yearnet €-50k ▼5756%
Net result drops to €-50k, the lowest in the series.
30-04
NBB filing Annual accounts filed
fiscal year 2019 · micro schema
2019
29-03
NBB filing Annual accounts filed
fiscal year 2018 · micro schema
2018
27-04
NBB filing Annual accounts filed
fiscal year 2017 · micro schema
2017
08-05
NBB filing Annual accounts filed
fiscal year 2016 · abbreviated schema · 8 days late
2016
12-04
NBB filing Annual accounts filed
fiscal year 2015 · abbreviated schema
2015
17-04
NBB filing Annual accounts filed
fiscal year 2014 · abbreviated schema
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.

Directors · office · real estate

Directors
3 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

2 mandates
Role Name Tenure
Curator ALBERT COPPENS
HOEZEKOUTERDREEF 43, 9300 AALST
12-05-202310-03-2025
Curator CAROLINE TALLOEN
HOEZEKOUTERDREEF 43, 9300 AALST
12-05-202310-03-2025

Public money · subsidies and aid

Flemish government

2022 to 2024 · 5 entries · 413,572 EUR awarded · 413,572 EUR paid
Year Entries awardedpaid
2024 1 -2,011 EUR0 EUR
2023 2 124,415 EUR123,427 EUR
2022 2 291,168 EUR290,145 EUR
Schemes
Dienstencheques
2 entries · 413,572 EUR · 413,572 EUR paid · Departement Werk en Sociale Economie
Opleidingsfonds dienstencheques
3 entries · Departement Werk en Sociale Economie