MK
Open bankruptcyA bankruptcy procedure is open for MK according to publications in the Belgian State Gazette; curator: PIETER WAUMAN.
Summary
The 2023 annual accounts show negative equity (-€6,715) and a net result of -€37,820.
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, Ghent division
- Declared bankrupt
- 2 September 2025
- Supervising judge
- Philippe Van der Auwermeulen
- Official Gazette
- 08-09-2025 (pdf) ↗search the document for 2025/135747
Deadlines
- Provisional date payments stopped
- 25 June 2025Payments and security you received since that day can in some cases be challenged by the curator. A later judgment can change the date.art. XX.105, XX.111 and XX.112 CEL
- Appeal or third-party opposition until
- passed on 23 September 2025Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 2 October 2025art. XX.104 and XX.155 CEL
- First verification report
- passed on 7 October 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 2 September 2026Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Pieter WaumanVijfstraten 57-59, 9100 Sint- Niklaaspieter.wauman@truyensadvocaten.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○neutral
neutral · Filed after the deadline
The financial year that closed on 31-12-2023 was due by 31-07-2024 and was filed on 20-08-2024, 20 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 · 7 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
20 d late
2022
387 d late
2021
6 d early
2020
94 d late
2019
5 d late
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 5 accounts on average 100 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
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
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2023, micro schema
Equity
-€6,715
2022 · €31,105
Total assets
€127,030▼ 21.1%
2022 · €160,974
Net result
-€37,820
2022 · €7,965
Working capital
-€41,012▼ 304%
2022 · -€10,160
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
Line20192020202120222023
Operating result-€3,125€4,582€11,855▲ 159%€12,173▲ 2.7%-€35,711
Net result-€3,384€1,272€5,671▲ 346%€7,965▲ 40.4%-€37,820
Equity€16,197▼ 17.3%€17,468▲ 7.9%€23,140▲ 32.5%€31,105▲ 34.4%-€6,715
Total assets€23,060▼ 14.5%€25,560▲ 10.8%€75,677▲ 196%€160,974▲ 113%€127,030▼ 21.1%
Debt€6,863▼ 7.1%€8,091▲ 17.9%€52,537▲ 549%€129,869▲ 147%€133,745▲ 3.0%
Working capital€7,105▼ 32.8%€17,194▲ 142%€22,866▲ 33.0%-€10,160-€41,012▼ 304%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2023: a loss of €35,711 after €12,173 in 2022, the lowest result in the available series.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Assets €127,030
Fixed assets
€87,531 ▼ 21.8%
Current assets
€39,499 ▼ 19.5%
Key figures and ratios
EBITDA
-€11,350▼
2022 · €23,051
Cash flow
-€13,459▼
2022 · €18,842
Solvency
-5.3%▼
2022 · 19.3%
Current ratio
0.49▼
2022 · 0.83
Debt to equity
-19.92▼
2022 · 4.18
ROA
-29.8%▼
2022 · 4.9%
Interest coverage
-5.38▼
2022 · 14.18
Debt ≤ 1 year
€80,511▲
2022 · €59,242
Debt > 1 year
€53,234▼
2022 · €70,627
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 |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | - | €8,089 | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | - | - | - | €10,878 | €24,361 | ▲ 124% |
| Other operating charges640/8 | - | - | €308 | €1,457 | €122 | ▼ 91.6% |
| Gross operating margin9900 | -€2,918 | €5,184 | €12,163 | €24,508 | -€11,228 | ▼ 146% |
| Operating profit (loss)9901 | -€3,125 | €4,582 | €11,855 | €12,173 | -€35,711 | ▼ 393% |
| Financial income75/76B | - | - | €0 | - | €0 | - |
| Recurring financial income75 | - | €68 | €0 | - | €0 | - |
| Financial charges65/66B | - | - | €2,595 | €1,626 | €2,109 | ▲ 29.8% |
| Recurring financial charges65 | €258 | €2,541 | €2,595 | €1,626 | €2,109 | ▲ 29.8% |
| Profit (loss) for the period before taxes9903 | -€3,384 | €2,109 | €9,260 | €10,548 | -€37,820 | ▼ 459% |
| Income taxes67/77 | - | €838 | €3,589 | €2,583 | - | - |
| Profit (loss) for the period9904 | -€3,384 | €1,272 | €5,671 | €7,965 | -€37,820 | ▼ 575% |
| Profit (loss) for the period to be appropriated9905 | -€3,384 | €1,272 | €5,671 | €7,965 | -€37,820 | ▼ 575% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €23,060 | €25,560 | €75,677 | €160,974 | €127,030 | ▼ 21.1% |
| Fixed assets21/28 | €9,092 | €274 | €274 | €111,892 | €87,531 | ▼ 21.8% |
| Tangible fixed assets22/27 | - | - | - | €111,618 | €87,257 | ▼ 21.8% |
| Furniture and vehicles24 | - | - | - | €2,204 | €1,843 | ▼ 16.4% |
| Leasing and similar rights25 | - | - | - | €109,414 | €85,414 | ▼ 21.9% |
| Financial fixed assets28 | €9,092 | €274 | €274 | €274 | €274 | = |
| Current assets29/58 | €13,968 | €25,286 | €75,403 | €49,082 | €39,499 | ▼ 19.5% |
| Amounts receivable within one year40/41 | €4,026 | €16,327 | €68,135 | €46,545 | €39,498 | ▼ 15.1% |
| Trade receivables40 | - | - | €68,135 | €37,705 | €34,422 | ▼ 8.7% |
| Other amounts receivable41 | - | - | - | €8,840 | €5,075 | ▼ 42.6% |
| Cash at bank and in hand54/58 | €9,942 | €8,959 | €7,269 | €2,537 | €1 | ▼ 100.0% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €23,060 | €25,560 | €75,677 | €160,974 | €127,030 | ▼ 21.1% |
| Equity10/15 | €16,197 | €17,468 | €23,140 | €31,105 | -€6,715 | ▼ 122% |
| Contributions10/11 | €8,200 | - | €8,200 | €8,200 | €8,200 | = |
| Reserves13 | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Non-distributable reserves130/1 | - | - | €1,860 | €1,860 | €1,860 | = |
| Reserves not available under the articles1311 | - | - | €1,860 | €1,860 | €1,860 | = |
| Profit (loss) carried forward14 | €6,137 | €7,408 | €13,080 | €21,045 | -€16,775 | ▼ 180% |
| Amounts payable17/49 | €6,863 | €8,091 | €52,537 | €129,869 | €133,745 | ▲ 3.0% |
| Amounts payable after more than one year17 | - | - | - | €70,627 | €53,234 | ▼ 24.6% |
| Financial debts170/4 | - | - | - | €70,627 | €53,234 | ▼ 24.6% |
| Amounts payable within one year42/48 | €6,863 | €8,091 | €52,537 | €59,242 | €80,511 | ▲ 35.9% |
| Current portion of amounts payable after more than one year42 | - | - | - | €16,898 | €30,202 | ▲ 78.7% |
| Trade debts44 | €2,495 | €3,261 | €7,742 | €19,715 | €15,308 | ▼ 22.4% |
| Suppliers440/4 | - | - | €7,742 | €19,715 | €15,308 | ▼ 22.4% |
| Advances received on contracts in progress46 | - | - | €10,560 | - | - | - |
| Taxes, remuneration and social security45 | - | - | €21,708 | €14,824 | €7,968 | ▼ 46.2% |
| Taxes450/3 | - | - | €14,798 | €14,724 | €6,718 | ▼ 54.4% |
| Remuneration and social security454/9 | - | - | €6,910 | €100 | €1,250 | ▲ 1,150% |
| Other amounts payable47/48 | - | - | €12,528 | €7,805 | €27,033 | ▲ 246% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€3,384 | €1,272 | €5,671 | €7,965 | -€37,820 | ▼ 575% |
| + Depreciation and write-downs630 | - | - | - | €10,878 | €24,361 | ▲ 124% |
| Operating cash flow (approximation) | -€3,384 | €1,272 | €5,671 | €18,842 | -€13,459 | ▼ 171% |
| Investment in fixed assets (approximation) | - | €8,818 | €0 | -€122,495 | €0 | ▲ 100% |
| Change in cash | - | -€983 | -€1,690 | -€4,731 | -€2,536 | ▲ 46.4% |
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
08-09
Bankruptcy
Opening
Ondernemingsrechtbank Gent, afdeling Gent · event 02-09-2025
2024
21-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 387 days late
20-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 20 days late
2023
31-12
Financial
Weakest financial yearnet -€37,820
Net result drops to -€37,820, the lowest in the series.
2022
25-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
02-11
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 94 days late
2020
31-12
Financial
Back to profitnet €1,272
Net result €1,272 after one loss-making year.
05-08
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 5 days late
2019
28-06
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
28-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 28 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.
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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
Registered office, Merelbeke-Melle
Ground area
139 m²
Building footprint
70 m²
Volume, LiDAR
576 m³
Parcel 44402A0495/00T000, Flanders · tallest building 10.7 m, ±3 floors. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 44402A0495/00T000 | Flanders | 139 m² | 1 · 70 m² | 10.7 m · 3 fl. |
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 | PIETER WAUMAN VIJFSTRATEN 57-59, 9100 SINT-
NIKLAAS |
02-09-2025 → present |
Public money · subsidies and aid
Flemish government
2022 · 2 entries · 3,353 EUR awarded · 3,353 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2022 | 2 | 3,353 EUR | 3,353 EUR |
Identification & contact
Identification
Legal formPrivate limited company
Founded20-01-2017
Fiscal year end31-12
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 28 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.