MOSA TOOLS
Bankruptcy closedInactive since 25-06-2026; last annual accounts for fiscal year 2023.
Summary
MOSA TOOLS was declared bankrupt on 02-02-2026 (Tribunal de l’entreprise de Liège, division Liège); the bankruptcy was closed for insufficient assets by judgment of 23-06-2026, published in the Belgian State Gazette on 26-06-2026.
Signals
Two 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 31-08-2024, 31 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 · 10 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
31 d late
2022
31 d late
2021
136 d late
2020
13 d late
2019
150 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 5 accounts on average 72 days after the deadline; the sector median for financial year 2024 is 3 days before the deadline, and 39% of the sector filed late.
Checked, nothing found (1)
History
Go further with this company
Still owed money by this company? Its procedure, who runs it and what to do now.Creditor guide Who ran this company, and where was it based, on a date before the end?Company as of a date Are there other customers at risk in your own list?List enrichment How is the Wholesale trade sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2023, full schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
-€829▲ 42.7%
2022 · -€1,447
Working capital
€3,358▼ 19.8%
2022 · €4,187
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 46, Wholesale 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-€1,098-€1,023-€981-€1,368▼ 39.4%-€741▲ 45.8%
Net result-€1,148-€972below the sector's middle half-€1,028below the sector's middle half-€1,447below the sector's middle half▼ 40.8%-€829below the sector's middle half▲ 42.7%
Equity€5,689-€6,661below the sector's middle half▲ 17.1%€5,633below the sector's middle half▼ 15.4%€4,186below the sector's middle half▼ 25.7%€3,358below the sector's middle half▼ 19.8%
Total assets€9,238-€10,702below the sector's middle half▲ 15.8%€8,366below the sector's middle half▼ 21.8%€6,602below the sector's middle half▼ 21.1%€6,216below the sector's middle half▼ 5.8%
Debt€3,549-€4,041▲ 13.9%€2,733▼ 32.4%€2,416▼ 11.6%€2,858▲ 18.3%
Working capital€5,689-€6,662below the sector's middle half▲ 17.1%€5,634below the sector's middle half▼ 15.4%€4,187below the sector's middle half▼ 25.7%€3,358below the sector's middle half▼ 19.8%
Solvency61.6%-62.2%above the sector's middle half▲ 0.7pp67.3%above the sector's middle half▲ 5.1pp63.4%above the sector's middle half▼ 3.9pp54.0%within the sector's middle half▼ 9.4pp
Current ratio2.60-2.65within the sector's middle half▲ 0.053.06above the sector's middle half▲ 0.412.73above the sector's middle half▼ 0.332.17within the sector's middle half▼ 0.56
Return on assets (ROA)-12.4%-9.1%within the sector's middle half▲ 21.5pp-12.3%below the sector's middle half▼ 21.4pp-21.9%below the sector's middle half▼ 9.6pp-13.3%below the sector's middle half▲ 8.6pp
above
within
below
the middle half (P25 to P75) of NACE 46, Wholesale trade, each year against the same schema; no band under 30 filings.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €741 in 2023 against €1,368 in 2022; the loss shrinks.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Equity and liabilities €6,216
Equity
€3,358 ▼ 19.8%
Debt
€2,858 ▲ 18.3%
Debt's share of the balance-sheet total rises from 36.6% to 46.0%. Equity is lower and debt is higher.
Key figures and ratios
Quick ratio
0.63▼
2022 · 0.90
Debt to equity
0.85▲
2022 · 0.58
ROE
-24.7%▲
2022 · -34.6%
Debt ≤ 1 year
€2,858▲
2022 · €2,415
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 |
|---|---|---|---|---|---|---|
| Gross operating margin9900 | -€1,098 | €1,023 | -€981 | -€1,368 | -€741 | ▲ 45.8% |
| Operating profit (loss)9901 | -€1,098 | €1,023 | -€981 | -€1,368 | -€741 | ▲ 45.8% |
| Financial charges65/66B | - | - | €47 | €79 | €88 | ▲ 11.4% |
| Recurring financial charges65 | €50 | €51 | €47 | €79 | €88 | ▲ 11.4% |
| Profit (loss) for the period before taxes9903 | -€1,148 | €972 | -€1,028 | -€1,447 | -€829 | ▲ 42.7% |
| Profit (loss) for the period9904 | -€1,148 | €972 | -€1,028 | -€1,447 | -€829 | ▲ 42.7% |
| Profit (loss) for the period to be appropriated9905 | -€1,148 | €972 | -€1,028 | -€1,447 | -€829 | ▲ 42.7% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €9,238 | €10,702 | €8,366 | €6,602 | €6,216 | ▼ 5.8% |
| Current assets29/58 | €9,238 | €10,702 | €8,366 | €6,602 | €6,216 | ▼ 5.8% |
| Stocks and contracts in progress3 | €4,872 | €4,421 | €4,421 | €4,421 | €4,421 | = |
| Stocks30/36 | - | - | €4,421 | €4,421 | €4,421 | = |
| Amounts receivable within one year40/41 | €2,423 | €406 | €903 | €1,064 | €1,543 | ▲ 45.0% |
| Trade receivables40 | - | - | €406 | €406 | €747 | ▲ 84.0% |
| Other amounts receivable41 | - | - | €497 | €658 | €796 | ▲ 21.0% |
| Cash at bank and in hand54/58 | €1,943 | €5,875 | €3,042 | €1,117 | €252 | ▼ 77.4% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €9,238 | €10,702 | €8,366 | €6,602 | €6,216 | ▼ 5.8% |
| Equity10/15 | €5,689 | €6,661 | €5,633 | €4,186 | €3,358 | ▼ 19.8% |
| Contributions10/11 | €18,600 | €18,600 | €18,600 | €18,600 | €18,600 | = |
| Capital10 | - | - | €18,600 | €18,600 | €18,600 | = |
| Issued capital100 | - | - | €18,600 | €18,600 | €18,600 | = |
| Profit (loss) carried forward14 | -€12,911 | -€11,939 | -€12,967 | -€14,414 | -€15,242 | ▼ 5.7% |
| Amounts payable17/49 | €3,549 | €4,041 | €2,733 | €2,416 | €2,858 | ▲ 18.3% |
| Amounts payable within one year42/48 | €3,549 | €4,040 | €2,732 | €2,415 | €2,858 | ▲ 18.3% |
| Trade debts44 | €2,583 | €1,842 | €459 | €450 | €442 | ▼ 1.8% |
| Suppliers440/4 | - | - | €459 | €450 | €442 | ▼ 1.8% |
| Other amounts payable47/48 | - | - | €2,273 | €1,965 | €2,416 | ▲ 23.0% |
| Accrued charges and deferred income492/3 | - | - | €1 | €1 | - | - |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€1,148 | €972 | -€1,028 | -€1,447 | -€829 | ▲ 42.7% |
| Operating cash flow (approximation) | -€1,148 | €972 | -€1,028 | -€1,447 | -€829 | ▲ 42.7% |
| Change in cash | - | €3,932 | -€2,833 | -€1,925 | -€865 | ▲ 55.1% |
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
2026
26-06
Bankruptcy
Bankruptcy closure (insufficient assets)
Tribunal de l’entreprise de Liège, division Liège · event 23-06-2026
06-02
Bankruptcy
Opening
Tribunal de l’entreprise de Liège, division Liège · event 02-02-2026
2024
31-08
NBB filing
Annual accounts filed
fiscal year 2023 · full schema · 31 days late
2023
31-08
NBB filing
Annual accounts filed
fiscal year 2022 · full schema · 31 days late
2022
31-12
Financial
Weakest financial yearnet -€1,447
Net result drops to -€1,447, the lowest in the series.
14-12
NBB filing
Annual accounts filed
fiscal year 2021 · full schema · 136 days late
2021
13-08
NBB filing
Annual accounts filed
fiscal year 2020 · full schema · 13 days late
2020
31-12
Financial
Back to profitnet €972
Net result €972 after one loss-making year.
28-12
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 150 days late
2018
10-10
NBB filing
Annual accounts filed
fiscal year 2017 · full schema · 71 days late
2017
31-08
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 31 days late
2016
31-08
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 31 days late
2015
31-08
NBB filing
Annual accounts filed
fiscal year 2014 · full schema · 31 days late
2014
31-08
NBB filing
Annual accounts filed
fiscal year 2013 · full schema · 31 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, Dalhem
Ground area
935 m²
Building footprint
127 m²
Volume, LiDAR
684 m³
Parcel 62014A0781/00G000, Wallonia · tallest building 7.3 m, ±2 floors. Linked by address, not a title deed.
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 62014A0781/00G000 | Wallonia | 935 m² | 1 · 127 m² | 7.3 m · 2 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
2 mandates| Role | Name | Tenure |
|---|---|---|
| Curator | XAVIER DEFOY PLACE VERTE 13, 4000 LIEGE 1- |
02-02-2026 → 23-06-2026 |
| Curator | CAROLINE DEWANDRE PLACE VERTE 13,
4000 LIEGE 1 |
02-02-2026 → 23-06-2026 |
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Of 504 companies in sector 46841 we hold annual accounts for 365. 28 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)
Founded25-02-2011
Fiscal year end31-12
Activities, NACEBEL 2025
46841Wholesale trade
46900Non-specialised wholesale trade
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 29 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.