NURAY
Open bankruptcyAre 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, Dendermonde division
- Declared bankrupt
- 24 March 2026
- Supervising judge
- Johan Lybeert
- Official Gazette
- 08-04-2026 (pdf) ↗search the document for 2026/114848
Deadlines
- Provisional date payments stopped
- 24 September 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
- File the claim in RegSol until
- passed on 23 April 2026art. XX.104 and XX.155 CEL
- Appeal or third-party opposition until
- passed on 23 April 2026Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- First verification report
- passed on 8 May 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
- 24 March 2027Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Elke M.j. GoossensVijfstraten 57, 9100 Sint- Niklaaselke.m.j.goossens@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 19-09-2024, 50 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
2024
not filed
2023
50 d late
2021
29 d late
2020
95 d late
2019
18 d late
2018
114 d late
2017
41 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 6 accounts on average 58 days after the deadline; the sector median for financial year 2024 is 6 days after the deadline, and 53% of the sector filed late.
raises risk · Administrative warnings in the KBO publications
1 publication by the FPS Economy about this company, such as a strike-off for address, accounts or UBO, or its withdrawal.
KBO publicationsPublications
Address struck
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 Are there other customers at risk in your own list?Process a list How is the Limited-service restaurants, excluding mobile food services sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2023, micro schema
Equity
€90,122▲ 66.2%
2021 · €54,217
Total assets
€150,437▲ 54.6%
2021 · €97,330
Net result
€8,079▼ 67.9%
2021 · €25,191
Working capital
€87,536▲ 65.4%
2021 · €52,938
Trend over the years
In euros
In per cent
Ratio
In full-time equivalents (FTE)
In euros
No line ticked in this group.
In per cent
No line ticked in this group.
Ratio
No line ticked in this group.
In full-time equivalents (FTE)
No line ticked in this group.
Untick a line to hide it. Point at a year (or use the arrow keys on the chart) for the exact figures; the table below gives them all.Sector: the middle half (P25 to P75) of NACE 56, Food and beverage service activities, each year against the same schema; no band under 30 filings. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA), Staff (FTE).
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20182019202020212023
Operating result€5,051-€8,054▲ 59.5%€11,801▲ 46.5%€37,007▲ 214%€11,844-
Net result€4,689-€5,249▲ 11.9%€11,008within the sector's middle half▲ 110%€25,191within the sector's middle half▲ 129%€8,079within the sector's middle half-
Equity€12,769-€18,017▲ 41.1%€29,026within the sector's middle half▲ 61.1%€54,217within the sector's middle half▲ 86.8%€90,122above the sector's middle half-
Total assets€16,977-€20,999▲ 23.7%€50,101within the sector's middle half▲ 139%€97,330within the sector's middle half▲ 94.3%€150,437within the sector's middle half-
Debt€4,208-€2,981▼ 29.2%€21,076▲ 607%€43,114▲ 105%€60,314-
Working capital€6,910-€15,278▲ 121%€26,580within the sector's middle half▲ 74.0%€52,938above the sector's middle half▲ 99.2%€87,536above the sector's middle half-
Solvency75.2%-85.8%▲ 10.6pp57.9%above the sector's middle half▼ 27.9pp55.7%within the sector's middle half▼ 2.2pp59.9%above the sector's middle half-
Current ratio2.64-6.12▲ 3.482.26above the sector's middle half▼ 3.862.23within the sector's middle half▼ 0.032.45above the sector's middle half-
Return on assets (ROA)27.6%-25.0%▼ 2.6pp22.0%above the sector's middle half▼ 3.0pp25.9%above the sector's middle half▲ 3.9pp5.4%within the sector's middle half-
Staff (FTE)11-
above
within
below
the middle half (P25 to P75) of NACE 56, Food and beverage service activities, 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 is €11,844 in 2023, compared with €37,007 in 2021. Comparable figures for the intervening years are unavailable.
Balance-sheet composition
2023 in colour, 2021 as the grey bar beneath
Assets €150,437
Fixed assets
€2,587 ▲ 102%
Current assets
€147,850 ▲ 53.9%
Equity and liabilities €150,437
Equity
€90,122 ▲ 66.2%
Debt
€60,314 ▲ 39.9%
Debt's share of the balance-sheet total falls from 44.3% to 40.1%. Equity and debt are higher.
Key figures and ratios
EBITDA
€12,526▼
2021 · €38,174
Cash flow
€8,762▼
2021 · €26,358
Debt to equity
0.67▼
2021 · 0.80
ROE
9.0%▼
2021 · 46.5%
Interest coverage
64.28▲
2021 · 48.33
Debt ≤ 1 year
€60,314▲
2021 · €43,114
Income taxes
€3,640▼
2021 · €11,392
Staff costs
€15,007▲
2021 · €1,998
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 | 2023 | Change |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | - | €1,998 | €15,007 | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €3,119 | €3,119 | €2,194 | €1,167 | €683 | - |
| Other operating charges640/8 | - | - | - | €5,596 | €861 | - |
| Gross operating margin9900 | €9,735 | €12,202 | €15,884 | €45,768 | €28,394 | - |
| Operating profit (loss)9901 | €5,051 | €8,054 | €11,801 | €37,007 | €11,844 | - |
| Financial income75/76B | - | - | - | €366 | €71 | - |
| Recurring financial income75 | - | - | €158 | €366 | €71 | - |
| Financial charges65/66B | - | - | - | €790 | €195 | - |
| Recurring financial charges65 | €22 | €150 | €291 | €790 | €195 | - |
| Profit (loss) for the period before taxes9903 | €5,029 | €7,904 | €11,669 | €36,583 | €11,719 | - |
| Income taxes67/77 | €340 | €2,655 | €661 | €11,392 | €3,640 | - |
| Profit (loss) for the period9904 | €4,689 | €5,249 | €11,008 | €25,191 | €8,079 | - |
| Profit (loss) for the period to be appropriated9905 | €4,689 | €5,249 | €11,008 | €25,191 | €8,079 | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2023 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €16,977 | €20,999 | €50,101 | €97,330 | €150,437 | - |
| Fixed assets21/28 | €5,858 | €2,740 | €2,446 | €1,279 | €2,587 | - |
| Tangible fixed assets22/27 | €5,858 | €2,740 | €2,446 | €1,279 | €2,587 | - |
| Plant, machinery and equipment23 | - | - | - | €1,279 | €519 | - |
| Furniture and vehicles24 | - | - | - | - | €2,068 | - |
| Current assets29/58 | €11,118 | €18,259 | €47,656 | €96,051 | €147,850 | - |
| Stocks and contracts in progress3 | €1,128 | - | - | - | - | - |
| Amounts receivable within one year40/41 | €1,204 | €2 | €21,636 | €21,956 | €12,079 | - |
| Trade receivables40 | - | - | - | €13,388 | €6,929 | - |
| Other amounts receivable41 | - | - | - | €8,569 | €5,150 | - |
| Cash at bank and in hand54/58 | €7,493 | €18,257 | €26,020 | €74,095 | €117,598 | - |
| Deferred charges and accrued income490/1 | - | - | - | - | €18,173 | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €16,977 | €20,999 | €50,101 | €97,330 | €150,437 | - |
| Equity10/15 | €12,769 | €18,017 | €29,026 | €54,217 | €90,122 | - |
| Contributions10/11 | €16,130 | €16,130 | - | €16,130 | €16,130 | - |
| Profit (loss) carried forward14 | -€3,361 | €1,887 | €12,896 | €38,087 | €73,992 | - |
| Amounts payable17/49 | €4,208 | €2,981 | €21,076 | €43,114 | €60,314 | - |
| Amounts payable within one year42/48 | €4,208 | €2,981 | €21,076 | €43,114 | €60,314 | - |
| Trade debts44 | €2,125 | €219 | €17,760 | €15,664 | €5,237 | - |
| Suppliers440/4 | - | - | - | €15,664 | €5,237 | - |
| Taxes, remuneration and social security45 | - | - | - | €27,450 | €55,077 | - |
| Taxes450/3 | - | - | - | €11,932 | €25,169 | - |
| Remuneration and social security454/9 | - | - | - | €15,518 | €29,908 | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2023 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €4,689 | €5,249 | €11,008 | €25,191 | €8,079 | - |
| + Depreciation and write-downs630 | €3,119 | €3,119 | €2,194 | €1,167 | €683 | - |
| Operating cash flow (approximation) | €7,808 | €8,368 | €13,202 | €26,358 | €8,762 | - |
| Investment in fixed assets (approximation) | - | €0 | -€1,900 | €0 | - | - |
| Change in cash | - | €10,764 | €7,763 | €48,075 | - | - |
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
08-04
Bankruptcy
Opening
Ondernemingsrechtbank Gent, afdeling Dendermonde · event 24-03-2026
30-03
Bankruptcy
Opening
Ondernemingsrechtbank Gent, afdeling Dendermonde · event 24-03-2026
19-01
KBO administration
Address struck
Cauwerburg 105 bus L’adresse du siège Cauwerburg 105 boîte 5 Die Sitzadresse Cauwerburg 105 Bfk. 5 9140
5 9140 Temse werd doorgehaald met ingang 9140 Temse · event 12-11-2025
2024
19-09
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 50 days late
2022
29-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 29 days late
2021
31-12
Financial
Highest result since 2018net €25,191 ▲129%
Operating result €37,007, net result €25,191, both a record.
03-11
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 95 days late
2020
18-08
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 18 days late
2019
31-12
Financial
Liquidity doublescurrent ratio 6.12
Current ratio from 2.64 to 6.12; short-term debt falls from €4,208 to €2,981.
22-11
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 114 days late
2018
10-09
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 41 days late
2017
31-08
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema · 31 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
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.
Have them read with priority
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Directors · office · real estate
Directors
No directors read yet: 0 of 5 Gazette acts processed. See the function holders in the CBE →
Location & real-estate footprint
Registered office, Temse · 1 establishment unit since 2015
Ground area
145 m²
Building footprint
45 m²
Parcel 46025B1091/00B003, Flanders. Linked by address, not a title deed.
1 establishment unit
Nuray
since 20152.244.907.424
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 46025B1091/00B003indicative | Flanders | 145 m² | 1 · 45 m² | - |
Linked by address, not proof of ownership
Good to know
0 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 | ELKE M.J. GOOSSENS Vijfstraten 57, 9100 Sint- Niklaas |
24-03-2026 → present |
Recognitions · licences · registrations
Food safety, FASFC
1 siteTemse2.244.907.424
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Of 21,835 companies in this sector we hold annual accounts for 9,786. 7,943 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Company details
Identification
Legal formPrivate limited company
Founded28-07-2015
Fiscal year end31-12
Activities, NACEBEL 2025
56112Limited-service restaurants, excluding mobile food services
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 1 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.