Moonlight
Open bankruptcyA bankruptcy procedure is open for Moonlight according to publications in the Belgian State Gazette; curator: JEAN MARIE VERSCHELDEN.
Summary
Inactive; last annual accounts for fiscal year 2022.
Signals
Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Two or more financial years not filed
Since the financial year that closed on 31-12-2023, 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 · 10 filingsPosition against the passed deadline
31-12-2023 close31-07-2024 deadline25-09-2026 today
neutral · A punctual record breaks
This company filed 3 consecutive financial years on time. The year that closed on 31-12-2022 was due by 31-07-2023 and was filed on 29-09-2023, 60 days late. Weigh it accordingly: a break into the 1-to-90-day band measures 1.41% abnormal legal state, below the 1.66% market average. It is a change in behaviour, not evidence of elevated risk.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
not filed
2022
60 d late
2021
2 d early
2020
36 d early
2019
14 d early
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2022, micro schema
Equity
€-16k▼ 1.7%
2021 · €-15k
2018: €-62k
2019: €-64k▼ -3.1% vs 2018lowest in 5 years
2020: €-52k▲ +19.6% vs 2019
2021: €-15k▲ +70.3% vs 2020highest in 5 years
2022: €-16k▼ -1.7% vs 2021
2018 → 2022
Total assets
€402▼ 38.7%
2021 · €656
2018: €10k
2019: €17k▲ +66.7% vs 2018
2020: €18k▲ +7.0% vs 2019highest in 5 years
2021: €656▼ -96.4% vs 2020
2022: €402▼ -38.7% vs 2021lowest in 5 years
2018 → 2022
Net result
€-267
2021 · €36k
2018: €5k
2019: €-2k▼ -141% vs 2018lowest in 5 years
2020: €13k▲ +745% vs 2019
2021: €36k▲ +187% vs 2020highest in 5 years
2022: €-267▼ -101% vs 2021
2018 → 2022
Working capital
€-16k▼ 1.7%
2021 · €-15k
2018: €-65k
2019: €-69k▼ -7.2% vs 2018lowest in 5 years
2020: €-58k▲ +16.1% vs 2019
2021: €-15k▲ +73.5% vs 2020highest in 5 years
2022: €-16k▼ -1.7% vs 2021
2018 → 2022
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20182019202020212022Trend
Equity€-62k-€-64k▼ 3.1%€-52k▲ 19.6%€-15k▲ 70.3%€-16k▼ 1.7%
2018: €-62k
2019: €-64k▼ -3.1% vs 2018lowest in 5 years
2020: €-52k▲ +19.6% vs 2019
2021: €-15k▲ +70.3% vs 2020highest in 5 years
2022: €-16k▼ -1.7% vs 2021
Operating result€2k-€-4k€13k€37k▲ 185%€-205
2018: €2k
2019: €-4k▼ -280% vs 2018lowest in 5 years
2020: €13k▲ +400% vs 2019
2021: €37k▲ +185% vs 2020highest in 5 years
2022: €-205▼ -101% vs 2021
Net result€5k-€-2k€13k€36k▲ 187%€-267
2018: €5k
2019: €-2k▼ -141% vs 2018lowest in 5 years
2020: €13k▲ +745% vs 2019
2021: €36k▲ +187% vs 2020highest in 5 years
2022: €-267▼ -101% vs 2021
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 2022: a loss of €205 after €37k in 2021.
Key figures and ratios
Debt
€16k▲
2021 · €16k
Debt ≤ 1 year
€16k▲
2021 · €16k
Ratios withheld: a balance sheet total of €402 is too small for a meaningful ratio.
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 · 27 lines
Balance sheet
Code20212022
Assets
Total assets20/58€656€402▼
Current assets29/58€656€402▼
Amounts receivable within one year40/41€588€151▼
Other amounts receivable41€588€151▼
Cash at bank and in hand54/58€68€251▲
Equity and liabilities
Total equity and liabilities10/49€656€402▼
Equity10/15€-15k€-16k▼
Contributions10/11€19k€19k=
Profit (loss) carried forward14€-34k€-34k▼
Amounts payable17/49€16k€16k▲
Amounts payable within one year42/48€16k€16k▲
Trade debts44€4k€2k▼
Suppliers440/4€4k€2k▼
Taxes, remuneration and social security45€200-
Taxes450/3€200-
Other amounts payable47/48€12k€14k▲
Income statement
Code20212022
Non-recurring operating income76A€29k-
Other operating charges640/8€642-
Gross operating margin9900€37k€-205▼
Operating profit (loss)9901€37k€-205▼
Financial charges65/66B€293€62▼
Recurring financial charges65€293€62▼
Profit (loss) for the period before taxes9903€36k€-267▼
Profit (loss) for the period9904€36k€-267▼
Profit (loss) for the period to be appropriated9905€36k€-267▼
Appropriation of the result
Profit (loss) to be appropriated9906€-34k€-34k▼
Profit (loss) brought forward from the previous period14P€-70k€-34k▲
The notes to these accounts (1 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €29k | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €547 | €741 | €1k | - | - | - |
| Other operating charges640/8 | - | - | - | €642 | - | - |
| Gross operating margin9900 | €3k | €-3k | €14k | €37k | €-205 | ▼ 101% |
| Operating profit (loss)9901 | €2k | €-4k | €13k | €37k | €-205 | ▼ 101% |
| Recurring financial income75 | €3k | €3k | €65 | - | - | - |
| Financial charges65/66B | - | - | - | €293 | €62 | ▼ 78.7% |
| Recurring financial charges65 | €265 | €362 | €274 | €293 | €62 | ▼ 78.7% |
| Profit (loss) for the period before taxes9903 | €5k | €-2k | €13k | €36k | €-267 | ▼ 101% |
| Profit (loss) for the period9904 | €5k | €-2k | €13k | €36k | €-267 | ▼ 101% |
| Profit (loss) for the period to be appropriated9905 | €5k | €-2k | €13k | €36k | €-267 | ▼ 101% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €10k | €17k | €18k | €656 | €402 | ▼ 38.7% |
| Fixed assets21/28 | €2k | €5k | €6k | - | - | - |
| Tangible fixed assets22/27 | €2k | €4k | €6k | - | - | - |
| Financial fixed assets28 | €490 | €490 | €490 | - | - | - |
| Current assets29/58 | €8k | €12k | €12k | €656 | €402 | ▼ 38.7% |
| Stocks and contracts in progress3 | €7k | €9k | €2k | - | - | - |
| Amounts receivable within one year40/41 | €418 | €223 | €204 | €588 | €151 | ▼ 74.4% |
| Other amounts receivable41 | - | - | - | €588 | €151 | ▼ 74.4% |
| Cash at bank and in hand54/58 | €347 | €3k | €8k | €68 | €251 | ▲ 271% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €10k | €17k | €18k | €656 | €402 | ▼ 38.7% |
| Equity10/15 | €-62k | €-64k | €-52k | €-15k | €-16k | ▼ 1.7% |
| Contributions10/11 | €19k | €19k | - | €19k | €19k | = |
| Profit (loss) carried forward14 | €-81k | €-83k | €-70k | €-34k | €-34k | ▼ 0.8% |
| Amounts payable17/49 | €73k | €81k | €70k | €16k | €16k | ▲ 0.1% |
| Amounts payable within one year42/48 | €73k | €81k | €70k | €16k | €16k | ▲ 0.1% |
| Trade debts44 | €6k | €9k | €6k | €4k | €2k | ▼ 50.1% |
| Suppliers440/4 | - | - | - | €4k | €2k | ▼ 50.1% |
| Taxes, remuneration and social security45 | - | - | - | €200 | - | - |
| Taxes450/3 | - | - | - | €200 | - | - |
| Other amounts payable47/48 | - | - | - | €12k | €14k | ▲ 18.3% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €5k | €-2k | €13k | €36k | €-267 | ▼ 101% |
| + Depreciation and write-downs630 | €547 | €741 | €1k | - | - | - |
| Operating cash flow (approximation) | €5k | €-1k | €14k | €36k | €-267 | ▼ 101% |
| Investment in fixed assets (approximation) | - | €-3k | €-3k | - | - | - |
| Change in cash | - | €2k | €6k | €-8k | €183 | ▲ 102% |
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
2023
01-12
Bankruptcy
Opening
Ondernemingsrechtbank Gent, afdeling Veurne · event 27-11-2023
29-09
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 60 days late
2022
29-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial
Highest result since 2018net €36k ▲187%
Operating result €37k, net result €36k, both a record.
25-06
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
31-12
Financial
Back to profitnet €13k
Net result €13k after one loss-making year.
17-07
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
31-12
Financial
Weakest financial yearnet €-2k
Net result drops to €-2k, the lowest in the series.
26-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 26 days late
2018
25-06
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
18-08
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 18 days late
2016
29-07
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema
2015
21-08
NBB filing
Annual accounts filed
fiscal year 2014 · abbreviated schema · 21 days late
31-03
NBB filing
Annual accounts filed
fiscal year 2013 · abbreviated schema · 243 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
We have established no sitting directors for this company. We derive directors from published Gazette acts; while there are none, or none read, nothing appears here. That does not mean the company has none: the CBE keeps its own list of function holders, which we do not read.
Location & real-estate footprint
Insolvency mandates
1 mandate| Role | Name | Tenure |
|---|---|---|
| Curator | JEAN MARIE VERSCHELDEN DANIEL
DE HAENELAAN 30, 8630 VEURNE- jean- |
27-11-2023 → present |