Napul'é
Open bankruptcyA bankruptcy procedure is open for Napul'é according to publications in the Belgian State Gazette; curator: CATHERINE SAVARY.
Summary
The 2024 annual accounts show negative equity (€-37k) and a net result of €-11k.
Signals
Four signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Negative equity
The 2024 annual accounts show negative equity and a net loss.
NBB · annual accounts 2024Equity per financial year
21222324
2021 to 2024 · latest year €-37k
neutral · Filed after the deadline
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 29-10-2025, 90 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 · 4 filingsDeviation from the deadline
2025
not confirmed
2024
90 d late
2023
44 d late
2022
19 d late
2021
17 d late
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2024, full schema
Turnover
€212k▲ 55.3%
2023 · €136k
2021: €17k
2022: €102▼ -99.4% vs 2021lowest in 4 years
2023: €136k▲ +132981% vs 2022
2024: €212k▲ +55.3% vs 2023highest in 4 years
2021 → 2024
EBIT margin
-4.6%▲ 1.3pp
2023 · -5.9%
2021: -64.4%
2022: -4006.2%▼ -6119% vs 2021lowest in 4 years
2023: -5.9%▲ +99.9% vs 2022
2024: -4.6%▲ +22.5% vs 2023highest in 4 years
2021 → 2024
Net result
€-11k▼ 23.9%
2023 · €-9k
2021: €-11klowest in 4 years
2022: €-6k▲ +47.7% vs 2021highest in 4 years
2023: €-9k▼ -46.0% vs 2022
2024: €-11k▼ -23.9% vs 2023
2021 → 2024
Working capital
€-52k▼ 17.2%
2023 · €-44k
2021: €-12khighest in 4 years
2022: €-17k▼ -46.0% vs 2021
2023: €-44k▼ -154% vs 2022
2024: €-52k▼ -17.2% vs 2023lowest in 4 years
2021 → 2024
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line2021202220232024Trend
Turnover€17k-€102▼ 99.4%€136k▲ 132,981%€212k▲ 55.3%
2021: €17k
2022: €102▼ -99.4% vs 2021lowest in 4 years
2023: €136k▲ +132981% vs 2022
2024: €212k▲ +55.3% vs 2023highest in 4 years
Equity€-11k-€-17k▼ 52.3%€-26k▼ 50.1%€-37k▼ 41.4%
2021: €-11khighest in 4 years
2022: €-17k▼ -52.3% vs 2021
2023: €-26k▼ -50.1% vs 2022
2024: €-37k▼ -41.4% vs 2023lowest in 4 years
Operating result€-11k-€-4k▲ 61.9%€-8k▼ 97.1%€-10k▼ 20.3%
2021: €-11klowest in 4 years
2022: €-4k▲ +61.9% vs 2021highest in 4 years
2023: €-8k▼ -97.1% vs 2022
2024: €-10k▼ -20.3% vs 2023
Net result€-11k-€-6k▲ 47.7%€-9k▼ 46.0%€-11k▼ 23.9%
2021: €-11klowest in 4 years
2022: €-6k▲ +47.7% vs 2021highest in 4 years
2023: €-9k▼ -46.0% vs 2022
2024: €-11k▼ -23.9% vs 2023
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €10k in 2024 against €8k in 2023; the loss grows.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €35k
Fixed assets
€15k ▼ 17.7%
Current assets
€20k ▲ 184%
Key figures and ratios
EBITDA
€-5k▼
2023 · €-4k
Cash flow
€-6k▼
2023 · €-5k
Solvency
-105.5%▼
2023 · -103.8%
Current ratio
0.28▲
2023 · 0.14
Quick ratio
0.26▲
2023 · 0.11
Debt to equity
-1.95▲
2023 · -1.96
ROA
-30.9%▲
2023 · -34.7%
Interest coverage
-4.73▲
2023 · -6.70
Debt
€72k▲
2023 · €51k
Debt ≤ 1 year
€72k▲
2023 · €51k
Staff costs
€77k▲
2023 · €36k
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 · 2024 against 2023 · 43 lines
Balance sheet
Code20232024
Assets
Total assets20/58€25k€35k▲
Fixed assets21/28€18k€15k▼
Tangible fixed assets22/27€17k€14k▼
Plant, machinery and equipment23€17k€14k▼
Financial fixed assets28€947€474▼
Current assets29/58€7k€20k▲
Stocks and contracts in progress3€2k€1k▼
Stocks30/36€2k€1k▼
Amounts receivable within one year40/41€112€13k▲
Trade receivables40-€13k
Other amounts receivable41€112-
Cash at bank and in hand54/58€5k€6k▲
Equity and liabilities
Total equity and liabilities10/49€25k€35k▲
Equity10/15€-26k€-37k▼
Contributions10/11€1€1=
Capital10€1€1=
Issued capital100€1€1=
Profit (loss) carried forward14€-26k€-37k▼
Amounts payable17/49€51k€72k▲
Amounts payable within one year42/48€51k€72k▲
Trade debts44€16k€32k▲
Suppliers440/4€16k€32k▲
Taxes, remuneration and social security45€15k€27k▲
Taxes450/3€8k€11k▲
Remuneration and social security454/9€6k€16k▲
Other amounts payable47/48€21k€13k▼
Income statement
Code20232024
Turnover70€136k€212k▲
Goods, raw materials, services and sundry goods60/61€104k€140k▲
Remuneration, social security and pensions62€36k€77k▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€4k€4k▲
Other operating charges640/8€660-
Gross operating margin9900€32k€72k▲
Operating profit (loss)9901€-8k€-10k▼
Financial income75/76B€1-
Recurring financial income75€1-
Financial charges65/66B€665€1k▲
Recurring financial charges65€665€1k▲
Profit (loss) for the period before taxes9903€-9k€-11k▼
Profit (loss) for the period9904€-9k€-11k▼
Profit (loss) for the period to be appropriated9905€-9k€-11k▼
Appropriation of the result
Profit (loss) to be appropriated9906€-26k€-37k▼
Profit (loss) brought forward from the previous period14P€-17k€-26k▼
Social balance
Average headcount (FTE)9087-0.0
The notes to these accounts (6 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|
| Turnover70 | €17k | €102 | €136k | €212k | ▲ 55.3% |
| Goods, raw materials, services and sundry goods60/61 | €19k | €672 | €104k | €140k | ▲ 34.7% |
| Remuneration, social security and pensions62 | €8k | €446 | €36k | €77k | ▲ 113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €452 | €480 | €4k | €4k | ▲ 23.0% |
| Other operating charges640/8 | - | €3k | €660 | - | - |
| Gross operating margin9900 | €-3k | €-569 | €32k | €72k | ▲ 122% |
| Operating profit (loss)9901 | €-11k | €-4k | €-8k | €-10k | ▼ 20.3% |
| Financial income75/76B | - | - | €1 | - | - |
| Recurring financial income75 | - | - | €1 | - | - |
| Financial charges65/66B | €694 | €158 | €665 | €1k | ▲ 67.6% |
| Recurring financial charges65 | €694 | €158 | €665 | €1k | ▲ 67.6% |
| Profit (loss) for the period before taxes9903 | €-11k | €-4k | €-9k | €-11k | ▼ 23.9% |
| Income taxes67/77 | - | €2k | - | - | - |
| Profit (loss) for the period9904 | €-11k | €-6k | €-9k | €-11k | ▼ 23.9% |
| Profit (loss) for the period to be appropriated9905 | €-11k | €-6k | €-9k | €-11k | ▼ 23.9% |
| Line | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|
| Assets | |||||
| Total assets20/58 | €757 | €170 | €25k | €35k | ▲ 39.1% |
| Formation expenses20 | €507 | €28 | - | - | - |
| Fixed assets21/28 | - | - | €18k | €15k | ▼ 17.7% |
| Tangible fixed assets22/27 | - | - | €17k | €14k | ▼ 15.9% |
| Plant, machinery and equipment23 | - | - | €17k | €14k | ▼ 15.9% |
| Financial fixed assets28 | - | - | €947 | €474 | ▼ 49.9% |
| Current assets29/58 | €250 | €142 | €7k | €20k | ▲ 184% |
| Stocks and contracts in progress3 | - | - | €2k | €1k | ▼ 4.8% |
| Stocks30/36 | - | - | €2k | €1k | ▼ 4.8% |
| Amounts receivable within one year40/41 | - | - | €112 | €13k | ▲ 11,698% |
| Trade receivables40 | - | - | - | €13k | - |
| Other amounts receivable41 | - | - | €112 | - | - |
| Cash at bank and in hand54/58 | €250 | €142 | €5k | €6k | ▲ 1.8% |
| Equity and liabilities | |||||
| Total equity and liabilities10/49 | €757 | €170 | €25k | €35k | ▲ 39.1% |
| Equity10/15 | €-11k | €-17k | €-26k | €-37k | ▼ 41.4% |
| Contributions10/11 | €1 | €1 | €1 | €1 | = |
| Capital10 | €1 | €1 | €1 | €1 | = |
| Issued capital100 | €1 | €1 | €1 | €1 | = |
| Profit (loss) carried forward14 | €-11k | €-17k | €-26k | €-37k | ▼ 41.4% |
| Amounts payable17/49 | €12k | €18k | €51k | €72k | ▲ 40.2% |
| Amounts payable within one year42/48 | €12k | €18k | €51k | €72k | ▲ 40.2% |
| Trade debts44 | €5k | - | €16k | €32k | ▲ 96.7% |
| Suppliers440/4 | €5k | - | €16k | €32k | ▲ 96.7% |
| Taxes, remuneration and social security45 | €3k | €714 | €15k | €27k | ▲ 86.3% |
| Taxes450/3 | €159 | €94 | €8k | €11k | ▲ 33.6% |
| Remuneration and social security454/9 | €2k | €620 | €6k | €16k | ▲ 159% |
| Other amounts payable47/48 | €5k | €17k | €21k | €13k | ▼ 37.4% |
| Line | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €-11k | €-6k | €-9k | €-11k | ▼ 23.9% |
| + Depreciation and write-downs630 | €452 | €480 | €4k | €4k | ▲ 23.0% |
| Operating cash flow (approximation) | €-11k | €-6k | €-5k | €-6k | ▼ 24.6% |
| Investment in fixed assets (approximation) | - | - | - | €-1k | - |
| Change in cash | - | €-108 | €5k | €96 | ▼ 98.2% |
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
08-07
Bankruptcy
Opening
Tribunal de l’entreprise du Hainaut, division Mons · event 29-06-2026
2025
29-10
NBB filing
Annual accounts filed
fiscal year 2024 · full schema · 90 days late
2024
13-09
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 44 days late
2023
19-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 19 days late
2022
17-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 17 days late
SignalNBB filing
0 of 5 acts read
About the unread acts
We know of 5 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
5 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, Mons
Ground area
213 m²
Building footprint
36 m²
Parcel 53027B0042/00Z004, Wallonia. Linked by address, not a title deed.
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 53027B0042/00Z004 | Wallonia | 213 m² | 1 · 36 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 | CATHERINE SAVARY RUE DES DOMINICAINS 8,
7000 MONS- .
Date provisoire de cessation de paiement : 29/06/2026 |
29-06-2026 → present |
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This company's figures show no positive equity and no headcount, so a size comparison is not possible. These companies share only the sector and the region. Of 21,853 companies in sector 56112 we hold annual accounts for 9,776. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded22-01-2021
Fiscal year end31-12
Activities, NACEBEL 2025
56112Limited-service restaurants, excluding mobile food services
Scores and ratios are computed by Checked and are not a credit decision.