N & M
Open bankruptcyA bankruptcy procedure is open for N & M according to publications in the Belgian State Gazette; curator: WIM HEETHEM.
Summary
The 2022 annual accounts show equity of €38,812 and a net result of €6,645.
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 Brussels
- Declared bankrupt
- 9 June 2026
- Supervising judge
- Xavier Mertens
- Official Gazette
- 15-06-2026 (pdf) ↗search the document for 2026/126280
Deadlines
- Provisional date payments stopped
- 9 June 2026A later judgment can change the date.art. XX.105 CEL
- Appeal or third-party opposition until
- passed on 30 June 2026Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 9 July 2026art. XX.104 and XX.155 CEL
- First verification report
- passed on 15 July 2026Goods 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
- 9 June 2027Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Wim HeethemLouizalaan 523 (7De Verd), 1050 Brussel 5wheethem@intakt.law
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 31-12-2022 was due by 31-07-2023 and was filed on 31-08-2023, 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
not filed
2022
31 d late
2021
61 d late
2020
61 d late
2019
14 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 4 accounts on average 35 days after the deadline; the sector median for financial year 2024 is on the deadline day, and 46% of the sector filed 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 How is the Non-specialised retail sale with food, beverages or tobacco predominating sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2022, micro schema
Equity
€38,812▲ 20.7%
2021 · €32,166
Total assets
€145,235▲ 5.5%
2021 · €137,701
Net result
€6,645
2021 · -€10,444
Working capital
€20,515▲ 9.7%
2021 · €18,702
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
Line20182019202020212022
Operating result€17,742-€5,762▼ 67.5%€19,384▲ 236%-€7,996€13,207
Net result€13,474-€2,845▼ 78.9%€13,836within the sector's middle half▲ 386%-€10,444below the sector's middle half€6,645within the sector's middle half
Equity€26,141-€28,986▲ 10.9%€42,822within the sector's middle half▲ 47.7%€32,166within the sector's middle half▼ 24.9%€38,812within the sector's middle half▲ 20.7%
Total assets€94,269-€102,184▲ 8.4%€129,705within the sector's middle half▲ 26.9%€137,701within the sector's middle half▲ 6.2%€145,235within the sector's middle half▲ 5.5%
Debt€68,128-€73,198▲ 7.4%€86,884▲ 18.7%€105,535▲ 21.5%€106,423▲ 0.8%
Working capital€22,506-€18,474▼ 17.9%€36,233▲ 96.1%€18,702▼ 48.4%€20,515▲ 9.7%
Solvency27.7%-28.4%▲ 0.6pp33.0%within the sector's middle half▲ 4.6pp23.4%within the sector's middle half▼ 9.7pp26.7%within the sector's middle half▲ 3.4pp
Staff (FTE)0.9-1.8▲ 100%1.3within the sector's middle half▼ 27.8%2.2▲ 69.2%2.3▲ 4.5%
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
The operating result returns to profit in 2022: €13,207 after a loss of €7,996 in 2021.
Balance-sheet composition
2022 in colour, 2021 as the grey bar beneath
Assets €145,235
Fixed assets
€24,257 ▼ 21.9%
Current assets
€120,978 ▲ 13.4%
Equity and liabilities €145,235
Equity
€38,812 ▲ 20.7%
Debt
€106,423 ▲ 0.8%
Debt's share of the balance-sheet total falls from 76.6% to 73.3%. Equity and debt are higher.
Key figures and ratios
EBITDA
€20,530▲
2021 · €2,205
Cash flow
€13,969▲
2021 · -€243
Current ratio
1.20▼
2021 · 1.21
Quick ratio
0.47▲
2021 · 0.14
Debt to equity
2.74▼
2021 · 3.28
ROE
17.1%▲
2021 · -32.5%
ROA
4.6%▲
2021 · -7.6%
Interest coverage
9.59▲
2021 · 1.04
Debt ≤ 1 year
€100,462▲
2021 · €87,959
Debt > 1 year
€5,961▼
2021 · €17,576
Income taxes
€4,420▲
2021 · €325
Staff costs
€33,959▼
2021 · €102,472
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | - | €102,472 | €33,959 | ▼ 66.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €393 | €3,924 | €3,924 | €10,202 | €7,323 | ▼ 28.2% |
| Other operating charges640/8 | - | - | - | €410 | €2,528 | ▲ 517% |
| Gross operating margin9900 | €70,494 | €59,241 | €99,255 | €105,087 | €57,018 | ▼ 45.7% |
| Operating profit (loss)9901 | €17,742 | €5,762 | €19,384 | -€7,996 | €13,207 | ▲ 265% |
| Recurring financial income75 | €39 | - | €748 | - | - | - |
| Financial charges65/66B | - | - | - | €2,123 | €2,142 | ▲ 0.9% |
| Recurring financial charges65 | €974 | €1,249 | €2,085 | €2,123 | €2,142 | ▲ 0.9% |
| Profit (loss) for the period before taxes9903 | €16,807 | €4,513 | €18,047 | -€10,119 | €11,065 | ▲ 209% |
| Income taxes67/77 | €3,333 | €1,668 | €4,211 | €325 | €4,420 | ▲ 1,259% |
| Profit (loss) for the period9904 | €13,474 | €2,845 | €13,836 | -€10,444 | €6,645 | ▲ 164% |
| Profit (loss) for the period to be appropriated9905 | €13,474 | €2,845 | €13,836 | -€10,444 | €6,645 | ▲ 164% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €94,269 | €102,184 | €129,705 | €137,701 | €145,235 | ▲ 5.5% |
| Fixed assets21/28 | €3,635 | €10,512 | €6,588 | €31,040 | €24,257 | ▼ 21.9% |
| Tangible fixed assets22/27 | €1,974 | €8,750 | €4,827 | €29,279 | €21,955 | ▼ 25.0% |
| Furniture and vehicles24 | - | - | - | €28,482 | €21,552 | ▼ 24.3% |
| Other tangible fixed assets26 | - | - | - | €796 | €404 | ▼ 49.3% |
| Financial fixed assets28 | €1,662 | €1,762 | €1,762 | €1,762 | €2,302 | ▲ 30.7% |
| Current assets29/58 | €90,634 | €91,672 | €123,117 | €106,661 | €120,978 | ▲ 13.4% |
| Stocks and contracts in progress3 | €67,457 | €78,774 | €76,449 | €94,016 | €73,699 | ▼ 21.6% |
| Stocks30/36 | - | - | - | €94,016 | €73,699 | ▼ 21.6% |
| Amounts receivable within one year40/41 | €14,334 | €4,245 | €30,458 | €4,212 | €46,789 | ▲ 1,011% |
| Trade receivables40 | - | - | - | €694 | €44,643 | ▲ 6,334% |
| Other amounts receivable41 | - | - | - | €3,518 | €2,145 | ▼ 39.0% |
| Cash at bank and in hand54/58 | €7,643 | €8,536 | €14,273 | €8,433 | €490 | ▼ 94.2% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €94,269 | €102,184 | €129,705 | €137,701 | €145,235 | ▲ 5.5% |
| Equity10/15 | €26,141 | €28,986 | €42,822 | €32,166 | €38,812 | ▲ 20.7% |
| Contributions10/11 | €19,000 | €19,000 | - | €19,000 | €19,000 | = |
| Outside capital11 | - | - | - | €19,000 | €19,000 | = |
| Other1109/19 | - | - | - | €19,000 | €19,000 | = |
| Reserves13 | €1,900 | €1,900 | €1,900 | €1,900 | €1,900 | = |
| Non-distributable reserves130/1 | - | - | - | €1,900 | €1,900 | = |
| Reserves not available under the articles1311 | - | - | - | €1,900 | €1,900 | = |
| Profit (loss) carried forward14 | €5,241 | €8,086 | €21,922 | €11,266 | €17,912 | ▲ 59.0% |
| Amounts payable17/49 | €68,128 | €73,198 | €86,884 | €105,535 | €106,423 | ▲ 0.8% |
| Amounts payable after more than one year17 | - | - | - | €17,576 | €5,961 | ▼ 66.1% |
| Financial debts170/4 | - | - | - | €17,576 | €5,961 | ▼ 66.1% |
| Amounts payable within one year42/48 | €68,128 | €73,198 | €86,884 | €87,959 | €100,462 | ▲ 14.2% |
| Current portion of amounts payable after more than one year42 | - | - | - | - | €5,858 | - |
| Trade debts44 | €30,708 | €19,763 | €32,879 | €55,702 | €26,568 | ▼ 52.3% |
| Suppliers440/4 | - | - | - | €55,702 | €26,568 | ▼ 52.3% |
| Advances received on contracts in progress46 | - | - | - | - | €49,420 | - |
| Taxes, remuneration and social security45 | - | - | - | €30,854 | €17,443 | ▼ 43.5% |
| Taxes450/3 | - | - | - | €12,761 | €11,844 | ▼ 7.2% |
| Remuneration and social security454/9 | - | - | - | €18,093 | €5,599 | ▼ 69.1% |
| Other amounts payable47/48 | - | - | - | €1,403 | €1,173 | ▼ 16.4% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €13,474 | €2,845 | €13,836 | -€10,444 | €6,645 | ▲ 164% |
| + Depreciation and write-downs630 | €393 | €3,924 | €3,924 | €10,202 | €7,323 | ▼ 28.2% |
| Operating cash flow (approximation) | €13,866 | €6,769 | €17,759 | -€243 | €13,969 | ▲ 5,855% |
| Investment in fixed assets (approximation) | - | -€10,800 | €0 | -€34,654 | -€540 | ▲ 98.4% |
| Change in cash | - | €893 | €5,737 | -€5,840 | -€7,943 | ▼ 36.0% |
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
15-06
Bankruptcy
Opening
Ondernemingsrechtbank Brussel · event 09-06-2026
2023
03-10
Bankruptcy
Bankruptcy reversal
Ondernemingsrechtbank Brussel · event 22-09-2023
31-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 31 days late
17-07
Bankruptcy
Opening
Ondernemingsrechtbank Brussel · event 11-07-2023
2022
31-12
Financial
Back to profitnet €6,645
Net result €6,645 after one loss-making year.
30-09
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 61 days late
2021
31-12
Financial
Weakest financial yearnet -€10,444
Net result drops to -€10,444, the lowest in the series.
30-09
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 61 days late
2020
31-12
Financial
Highest result since 2018net €13,836 ▲386%
Operating result €19,384, net result €13,836, both a record.
17-07
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
30-09
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 61 days late
2018
27-07
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
Show earlier events
2017
24-08
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 24 days late
2016
29-09
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 60 days late
2015
31-08
NBB filing
Annual accounts filed
fiscal year 2014 · full schema · 31 days late
2014
25-08
NBB filing
Annual accounts filed
fiscal year 2013 · full schema · 25 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, Halle · 2 establishment units since 2003
Ground area
2,154 m²
Building footprint
200 m²
Volume, LiDAR
2,470 m³
2 parcels, Flanders · tallest building 17.3 m, ±5 floors. Linked by address, not a title deed.
2
companies at this address
See who is registered here
2 establishment units
Vandenpeereboomstraat 34, 1500 Halle
since 20032.131.441.772
Vandenpeereboomstraat 48, 1500 Halle
since 20242.359.817.582
2 parcels
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 23413H0085/00X003 | Flanders | 2,088 m² | 1 · 133 m² | 17.3 m · 5 fl. |
| 23413H0083/00D003 | Flanders | 67 m² | 1 · 67 m² | 10.2 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels 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 | WIM HEETHEM LOUIZALAAN 523 (7DE VERD),
1050 BRUSSEL 5 |
09-06-2026 → present |
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Of 10,510 companies in sector 47110 we hold annual accounts for 5,850. 4,548 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)
Founded22-10-2002
Fiscal year end31-12
Activities, NACEBEL 2025
47110Non-specialised retail sale with food, beverages or tobacco predominating
E-invoicing
Reachable via Peppol
Peppol ID
0208:0478614133
Registered
29-12-2025
The company is no longer active; its Peppol card can remain until its access point withdraws it.
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.