Mema
Open bankruptcyA bankruptcy procedure is open for Mema according to publications in the Belgian State Gazette; curator: AN STERCKX.
Summary
The file additionally contains 1 administrative flag. The 2023 annual accounts show equity of €29,945 and a net result of €6,864.
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
- Enterprise Court of Ghent, Kortrijk division
- Declared bankrupt
- 18 February 2025
- Supervising judge
- Rik Dekyvere
- Official Gazette
- 24-02-2025 (pdf) ↗search the document for 2025/107858
Deadlines
- Provisional date payments stopped
- 18 February 2025A later judgment can change the date.art. XX.105 CEL
- Appeal or third-party opposition until
- passed on 11 March 2025Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 20 March 2025art. XX.104 and XX.155 CEL
- First verification report
- passed on 8 April 2025Goods 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 18 February 2026Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- An SterckxKachtemsestraat 334, 8800 Roese- Larean.sterckx@advocaat.be
What to do now
- Do not deliver on credit any more without an agreement with the curator.
- Gather your documents: invoices, purchase orders, contract, delivery notes and reminders.
- 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.
- Delivered under retention of title? Reclaim your goods before the first report on the verification of claims.
- Ask your accountant about the VAT on the unpaid invoices: in a bankruptcy it can be recovered under conditions.
- 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
Three signals. The signal on the left, the evidence on the right.
+raises risk
raises risk · Administrative warnings in the KBO publications
1 publication by the FPS Economy about this company, such as a strike-off for address, accounts or UBO, or its withdrawal.
KBO publicationsPublications
Address struck
History
Go further with this company
Who ran this company, and where was it based, on a date before the end?Company as of a date Is the registered address a letterbox address or a business centre?Addresses Are there other customers at risk in your own list?List enrichment How is the Retail sale of clothing and accessories for women, men, children and babies (general range) sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2023, micro schema
Equity
€29,945▲ 29.7%
2022 · €23,081
Total assets
€112,862▲ 37.7%
2022 · €81,935
Net result
€6,864▲ 191%
2022 · €2,359
Working capital
€20,844▲ 81.0%
2022 · €11,514
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 47, Retail trade, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20192020202120222023
Operating result-€4,521▲ 67.9%€42,832€3,026▼ 92.9%€12,230▲ 304%€14,103▲ 15.3%
Net result-€5,923▲ 59.8%€33,547above the sector's middle half€2,389within the sector's middle half▼ 92.9%€2,359within the sector's middle half▼ 1.2%€6,864within the sector's middle half▲ 191%
Equity-€15,214▼ 63.8%€18,333within the sector's middle half€20,722within the sector's middle half▲ 13.0%€23,081within the sector's middle half▲ 11.4%€29,945within the sector's middle half▲ 29.7%
Total assets€29,143▲ 120%€40,136below the sector's middle half▲ 37.7%€63,301within the sector's middle half▲ 57.7%€81,935within the sector's middle half▲ 29.4%€112,862within the sector's middle half▲ 37.7%
Debt€44,357▲ 96.6%€21,804▼ 50.8%€42,579▲ 95.3%€58,854▲ 38.2%€82,917▲ 40.9%
Working capital-€30,294▼ 216%€5,008€9,151▲ 82.7%€11,514▲ 25.8%€20,844▲ 81.0%
Solvency-52.2%▲ 17.8pp45.7%within the sector's middle half▲ 97.9pp32.7%within the sector's middle half▼ 12.9pp28.2%within the sector's middle half▼ 4.6pp26.5%within the sector's middle half▼ 1.6pp
above
within
below
the middle half (P25 to P75) of NACE 47, Retail trade, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
After the dip in 2021 the operating result has climbed two years in a row; 2023 is 15% above 2022.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Assets €112,862
Fixed assets
€9,101 ▼ 21.3%
Current assets
€103,761 ▲ 47.5%
Equity and liabilities €112,862
Equity
€29,945 ▲ 29.7%
Debt
€82,917 ▲ 40.9%
Debt's share of the balance-sheet total rises from 71.8% to 73.5%. Equity and debt are higher.
Key figures and ratios
EBITDA
€16,568▲
2022 · €14,695
Cash flow
€9,329▲
2022 · €4,825
Current ratio
1.25▲
2022 · 1.20
Debt to equity
2.77▲
2022 · 2.55
ROE
22.9%▲
2022 · 10.2%
ROA
6.1%▲
2022 · 2.9%
Interest coverage
5.07▲
2022 · 2.12
Debt ≤ 1 year
€82,917▲
2022 · €58,854
Income taxes
€6,701▲
2022 · €4,712
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €1,755 | €1,755 | €1,755 | €2,465 | €2,465 | = |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | - | - | €2,000 | - | - |
| Other operating charges640/8 | - | - | €1,495 | €1,893 | €996 | ▼ 47.4% |
| Gross operating margin9900 | -€2,659 | €49,474 | €6,276 | €18,588 | €17,564 | ▼ 5.5% |
| Operating profit (loss)9901 | -€4,521 | €42,832 | €3,026 | €12,230 | €14,103 | ▲ 15.3% |
| Financial income75/76B | - | - | €1,330 | €1,761 | €2,728 | ▲ 54.9% |
| Recurring financial income75 | - | - | €1,330 | €1,761 | €2,728 | ▲ 54.9% |
| Financial charges65/66B | - | - | €695 | €6,919 | €3,266 | ▼ 52.8% |
| Recurring financial charges65 | €1,402 | €2,716 | €695 | €6,919 | €3,266 | ▼ 52.8% |
| Profit (loss) for the period before taxes9903 | -€5,923 | €40,116 | €3,661 | €7,071 | €13,565 | ▲ 91.8% |
| Income taxes67/77 | - | €6,569 | €1,272 | €4,712 | €6,701 | ▲ 42.2% |
| Profit (loss) for the period9904 | -€5,923 | €33,547 | €2,389 | €2,359 | €6,864 | ▲ 191% |
| Profit (loss) for the period to be appropriated9905 | -€5,923 | €33,547 | €2,389 | €2,359 | €6,864 | ▲ 191% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €29,143 | €40,136 | €63,301 | €81,935 | €112,862 | ▲ 37.7% |
| Fixed assets21/28 | €15,080 | €13,325 | €11,570 | €11,566 | €9,101 | ▼ 21.3% |
| Intangible fixed assets21 | €14,876 | €13,223 | €11,570 | €9,917 | €8,264 | ▼ 16.7% |
| Tangible fixed assets22/27 | €204 | €102 | - | €1,649 | €837 | ▼ 49.3% |
| Plant, machinery and equipment23 | - | - | - | €1,649 | €837 | ▼ 49.3% |
| Current assets29/58 | €14,063 | €26,811 | €51,730 | €70,368 | €103,761 | ▲ 47.5% |
| Stocks and contracts in progress3 | €1,995 | - | - | - | - | - |
| Amounts receivable within one year40/41 | €8,700 | €21,469 | €45,614 | €60,286 | €102,414 | ▲ 69.9% |
| Trade receivables40 | - | - | €14,463 | €21,946 | €20,962 | ▼ 4.5% |
| Other amounts receivable41 | - | - | €31,151 | €38,340 | €81,452 | ▲ 112% |
| Cash at bank and in hand54/58 | €3,368 | €5,343 | €6,116 | €10,082 | €1,347 | ▼ 86.6% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €29,143 | €40,136 | €63,301 | €81,935 | €112,862 | ▲ 37.7% |
| Equity10/15 | -€15,214 | €18,333 | €20,722 | €23,081 | €29,945 | ▲ 29.7% |
| Contributions10/11 | €12,000 | €12,000 | €12,000 | €12,000 | €12,000 | = |
| Capital10 | - | - | €12,000 | - | - | - |
| Issued capital100 | - | - | €18,600 | - | - | - |
| Uncalled capital101 | - | - | €6,600 | - | - | - |
| Reserves13 | - | - | - | €1,860 | €1,860 | = |
| Non-distributable reserves130/1 | - | - | - | €1,860 | €1,860 | = |
| Reserves not available under the articles1311 | - | - | - | €1,860 | €1,860 | = |
| Profit (loss) carried forward14 | -€27,214 | €6,333 | €8,722 | €9,221 | €16,085 | ▲ 74.4% |
| Amounts payable17/49 | €44,357 | €21,804 | €42,579 | €58,854 | €82,917 | ▲ 40.9% |
| Amounts payable within one year42/48 | €44,357 | €21,804 | €42,579 | €58,854 | €82,917 | ▲ 40.9% |
| Financial debts43 | - | - | - | €1,294 | €7,729 | ▲ 497% |
| Credit institutions430/8 | - | - | - | €1,294 | €7,729 | ▲ 497% |
| Trade debts44 | €29,695 | €16,400 | €31,395 | €24,462 | €28,100 | ▲ 14.9% |
| Suppliers440/4 | - | - | €31,395 | €24,462 | €28,100 | ▲ 14.9% |
| Taxes, remuneration and social security45 | - | - | €11,184 | €33,098 | €47,088 | ▲ 42.3% |
| Taxes450/3 | - | - | €11,184 | €33,098 | €47,088 | ▲ 42.3% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€5,923 | €33,547 | €2,389 | €2,359 | €6,864 | ▲ 191% |
| + Depreciation and write-downs630 | €1,755 | €1,755 | €1,755 | €2,465 | €2,465 | = |
| Operating cash flow (approximation) | -€4,169 | €35,302 | €4,144 | €4,825 | €9,329 | ▲ 93.4% |
| Investment in fixed assets (approximation) | - | €0 | €0 | -€2,461 | €0 | ▲ 100% |
| Change in cash | - | €1,974 | €774 | €3,966 | -€8,735 | ▼ 320% |
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
2025
20-06
KBO administration
Address struck
Industrieweg 45 8800 Die Sitzadresse Industrieweg 45 8800
Roeselare · event 09-06-2025
24-02
Bankruptcy
Opening
Ondernemingsrechtbank Gent, afdeling Kortrijk · event 18-02-2025
2024
17-09
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 140 days late
2023
29-04
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
26-04
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
01-04
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
30-09
Financial
Back to profitnet €33,547
Net result €33,547 after 2 loss-making years.
30-09
Financial
Liquidity quadruplescurrent ratio 1.23
Current ratio from 0.32 to 1.23; short-term debt falls from €44,357 to €21,804.
05-05
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 5 days late
2019
19-11
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 203 days late
2018
02-05
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 2 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 1 act read
About the unread acts
We know of 1 Belgian State Gazette act for this company. It has not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
1 act for this company is 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
Registered office, Roeselare · 1 establishment unit since 2016
Ground area
4,558 m²
Building footprint
1,690 m²
Parcel 36505A0185/00T000, Flanders. Linked by address, not a title deed.
9
companies at this address
See who is registered here
1 establishment unit
Little Lunni
since 20162.252.863.404
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 36505A0185/00T000 | Flanders | 4,558 m² | 1 · 1,690 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 | AN STERCKX KACHTEMSESTRAAT 334, 8800 ROESE-
LARE |
18-02-2025 → present |
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Of 6,495 companies in sector 47716 we hold annual accounts for 2,440. 1,719 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company (pre-2019)
Founded02-05-2016
Fiscal year end30-09
Activities, NACEBEL 2025
47716Retail sale of clothing and accessories for women, men, children and babies (general range)
47120Other non-specialised retail sale
47721Retail sale of footwear
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 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.