ORGANISATION CONSTRUCT
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 Liège, Namur division
- Declared bankrupt
- 17 September 2026
- Supervising judge
- Nadia Ajvazov
- Official Gazette
- 28-09-2026 (pdf) ↗search the document for 2026/139779
Deadlines
- Appeal or third-party opposition until
- passed on 13 October 2026Fifteen days after the publication in the Official Gazette.art. XX.108, Code of Economic Law
- File the claim in RegSol, the Belgian insolvency register, until
- passed on 17 October 2026art. XX.104 and XX.155, Code of Economic Law
- First verification report
- 27 October 2026Reclaim goods that are still yours, such as goods delivered under retention of title, before this day.art. XX.104 and XX.194, Code of Economic Law
- Late claim until
- 17 September 2027A late claim shares only in what has not yet been paid out, and you bear its costs.art. XX.165, Code of Economic Law
Trustees
- Jean Louis DavidChaussee De Dinant, 776, 5100 04 Wepionjl.david@avocat.be
- Guillaume TellierChaussee De Dinant 776, 5100 04 Wepion- . Co-Curateur : Charles Maldague, Rue Du Bosquet 8A, 1348 Louvain-La-Neuveguillaume.tellier@avocat.be
What to do now
- Stop delivering on credit unless the trustee agrees.
- 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, subject to conditions.
- Follow the file in RegSol: the verification report (admitted or disputed) and the trustee's reports appear there.
These deadlines come from the publication of the judgment. Check them in RegSol before you file anything; once a deadline has passed, it is too late for that step.
File a claim in RegSol ↗
Follow
Follow this bankruptcy: you are alerted when it is closed or reversed.
General information, not legal advice. If in doubt, the trustee, your lawyer or your accountant can help.Creditor guide for this company
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Overview
Activity
Certified accountants and tax accountants
NACE 69201
2 sites
Size
€255,271total assets 2024
- Equity
- €135,874
- Loss
- -€11,633
Financial health
Open bankruptcy: no score
Signalsraises riskOpen bankruptcyneutralLatest accounts filed on timeShow the evidence
Signals
Two signals.
raises riskneutral
neutral · Latest accounts filed on time
The financial year that closed on 30-06-2024 was due by 31-01-2025 and was filed on 28-01-2025, 3 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2024
3 days early
2023
92 days late
2022
94 days late
2021
4 days early
2020
15 days late
2019
87 days late
2018
69 days late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 50 days after the deadline; the sector median (NACE 69) for financial year 2024 is 9 days before the deadline, and 32% of those companies filed late.
Searched, nothing found (1)
- OpeningEnterprise Court of Liège, Namur…
- Resignation: VUEGEN René (director)Appointment: RICHLINSKI Dimitry (director) ·…
- Reorganisation plan revokedEnterprise Court of Liège ·…
Financials · financial year 2024, full format
Source amounts without an identifiable currency are assumed to be EUR.
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
-€11,633
2023 · €3,328
Working capital
€136,859▼ 3.7%
2023 · €142,091
Trend over the years
2020 to 2024, 5 financial years 2019 to 2024, 6 financial years
The operating result falls in 2024; 2024 is 83% below 2023 and is the lowest result in the available series.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
Operating result€5,576
2024
Net result-€11,633
2024
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Total assets€255,271
2024
Equity€135,874
2024
Debt€119,397
2024
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
Working capital€136,859
2024
How much of each euro of turnover is left from operations (EBIT margin) and what the assets earn (return on assets).
Return on assets (ROA)-4.6%
2024
The share of the company financed with its own means. The higher it is, the better it absorbs a shock.
Solvency53.2%
2024
Short-term assets per euro of short-term debt. Above 1 the short-term debts are covered.
Current ratio2.17
2024
Use the arrow keys on the chart for the figures per year.
Sector: the middle half of NACE 69, Legal and accounting activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).
Every figure with its change against the financial year before
favourable
unfavourable
Line201920202021202220232024
Operating result€21,220-€28,330▲ 33.5%€18,287▼ 35.5%€14,135▼ 22.7%€32,891▲ 133%€5,576▼ 83.0%
Net result€6,007-€14,911within the sector's middle half▲ 148%€16,805within the sector's middle half▲ 12.7%€8,213below the sector's middle half▼ 51.1%€3,328below the sector's middle half▼ 59.5%-€11,633below the sector's middle half
Equity€103,386-€118,297within the sector's middle half▲ 14.4%€135,102within the sector's middle half▲ 14.2%€143,578within the sector's middle half▲ 6.3%€147,536within the sector's middle half▲ 2.8%€135,874within the sector's middle half▼ 7.9%
Total assets€155,392-€202,124within the sector's middle half▲ 30.1%€233,631within the sector's middle half▲ 15.6%€248,620below the sector's middle half▲ 6.4%€274,899below the sector's middle half▲ 10.6%€255,271below the sector's middle half▼ 7.1%
Debt€52,006-€83,826▲ 61.2%€98,529▲ 17.5%€105,042▲ 6.6%€127,363▲ 21.2%€119,397▼ 6.3%
Working capital€99,949-€121,735within the sector's middle half▲ 21.8%€130,475within the sector's middle half▲ 7.2%€147,393within the sector's middle half▲ 13.0%€142,091within the sector's middle half▼ 3.6%€136,859within the sector's middle half▼ 3.7%
Solvency66.5%-58.5%within the sector's middle half▼ 8.0pp57.8%within the sector's middle half▼ 0.7pp57.7%within the sector's middle half▼ 0.1pp53.7%within the sector's middle half▼ 4.1pp53.2%within the sector's middle half▼ 0.4pp
Current ratio3.01-2.63within the sector's middle half▼ 0.382.34within the sector's middle half▼ 0.292.54within the sector's middle half▲ 0.202.12within the sector's middle half▼ 0.422.17within the sector's middle half▲ 0.05
Return on assets (ROA)3.9%-7.4%within the sector's middle half▲ 3.5pp7.2%within the sector's middle half▼ 0.2pp3.3%within the sector's middle half▼ 3.9pp1.2%below the sector's middle half▼ 2.1pp-4.6%below the sector's middle half▼ 5.8pp
above
within
below
the middle half of NACE 69, Legal and accounting activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €255,271
Fixed assets
€963 ▼ 82.9%
Current assets
€254,309 ▼ 5.6%
Equity and liabilities €255,271
Equity
€135,874 ▼ 7.9%
Debt
€119,397 ▼ 6.3%
Debt's share of the balance-sheet total rises from 46.3% to 46.8%. Equity and debt are lower.
Key figures and ratios
Debt to equity
0.88▲
2023 · 0.86
ROE
-8.6%▼
2023 · 2.3%
Debt ≤ 1 year
€117,449▼
2023 · €127,176
Income taxes
€18,098
Staff costs
€30
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 | 2024 | Change |
|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | - | - | €110 | - |
| Remuneration, social security and pensions62 | - | - | - | €6,343 | - | €30 | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €688 | - | - | - | - | - | - |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | - | - | -€3,802 | €39,395 | - | - |
| Other operating charges640/8 | - | - | - | €1,005 | €723 | €187 | ▼ 74.2% |
| Non-recurring operating charges66A | - | - | - | €16,544 | €5,274 | €20,831 | ▲ 295% |
| Gross operating margin9900 | €32,144 | €36,094 | €27,607 | €34,225 | €78,283 | €26,624 | ▼ 66.0% |
| Operating profit (loss)9901 | €21,220 | €28,330 | €18,287 | €14,135 | €32,891 | €5,576 | ▼ 83.0% |
| Financial income75/76B | - | - | - | €2,566 | €3,605 | €4,885 | ▲ 35.5% |
| Recurring financial income75 | €2,623 | €2,698 | €9,340 | €2,566 | €3,576 | €4,885 | ▲ 36.6% |
| Non-recurring financial income76B | - | - | - | - | €28 | - | - |
| Financial charges65/66B | - | - | - | €3,806 | €33,167 | €3,996 | ▼ 88.0% |
| Recurring financial charges65 | €4,391 | €10,402 | €1,895 | €3,806 | €33,167 | €3,996 | ▼ 88.0% |
| Profit (loss) for the period before taxes9903 | €19,453 | €20,626 | €25,731 | €12,894 | €3,328 | €6,465 | ▲ 94.2% |
| Income taxes67/77 | €13,446 | €5,715 | €8,927 | €4,682 | - | €18,098 | - |
| Profit (loss) for the period9904 | €6,007 | €14,911 | €16,805 | €8,213 | €3,328 | -€11,633 | - |
| Profit (loss) for the period to be appropriated9905 | €6,007 | €14,911 | €16,805 | €8,213 | €3,328 | -€11,633 | - |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|
| Assets | |||||||
| Total assets20/58 | €155,392 | €202,124 | €233,631 | €248,620 | €274,899 | €255,271 | ▼ 7.1% |
| Fixed assets21/28 | €5,632 | €5,632 | €5,632 | €5,632 | €5,632 | €963 | ▼ 82.9% |
| Tangible fixed assets22/27 | €4,582 | €4,582 | €4,582 | €4,582 | €4,582 | - | - |
| Furniture and vehicles24 | - | - | - | €4,582 | €4,582 | - | - |
| Financial fixed assets28 | €1,050 | €1,050 | €1,050 | €1,050 | €1,050 | €963 | ▼ 8.3% |
| Current assets29/58 | €149,760 | €196,492 | €227,999 | €242,988 | €269,267 | €254,309 | ▼ 5.6% |
| Amounts receivable after more than one year29 | - | - | - | €41,589 | €41,589 | €41,589 | = |
| Other amounts receivable291 | - | - | - | €41,589 | €41,589 | €41,589 | = |
| Amounts receivable within one year40/41 | €113,305 | €151,019 | €159,552 | €173,688 | €197,878 | €190,994 | ▼ 3.5% |
| Trade receivables40 | - | - | - | €126,350 | €158,224 | €140,986 | ▼ 10.9% |
| Other amounts receivable41 | - | - | - | €47,338 | €39,654 | €50,007 | ▲ 26.1% |
| Current investments50/53 | €411 | €1,742 | €248 | €97 | €14 | - | - |
| Cash at bank and in hand54/58 | €6,456 | €17,742 | €14,546 | €18,577 | €26,186 | €19,965 | ▼ 23.8% |
| Deferred charges and accrued income490/1 | - | - | - | €9,036 | €3,600 | €1,761 | ▼ 51.1% |
| Equity and liabilities | |||||||
| Total equity and liabilities10/49 | €155,392 | €202,124 | €233,631 | €248,620 | €274,899 | €255,271 | ▼ 7.1% |
| Equity10/15 | €103,386 | €118,297 | €135,102 | €143,578 | €147,536 | €135,874 | ▼ 7.9% |
| Contributions10/11 | €18,592 | €18,592 | €18,592 | €18,592 | €18,592 | €18,592 | = |
| Capital10 | - | - | - | €18,592 | €18,592 | - | - |
| Issued capital100 | - | - | - | €18,592 | €18,592 | - | - |
| Reserves13 | €76,746 | €76,746 | €76,746 | €76,746 | €76,746 | €76,746 | = |
| Non-distributable reserves130/1 | - | - | - | €1,893 | €1,893 | €1,893 | = |
| Legal reserve130 | - | - | - | €1,893 | €1,893 | - | - |
| Other1319 | - | - | - | - | - | €1,893 | - |
| Distributable reserves133 | - | - | - | €74,854 | €74,854 | €74,854 | = |
| Profit (loss) carried forward14 | €8,048 | €22,959 | €39,763 | €48,239 | €52,197 | €40,536 | ▼ 22.3% |
| Amounts payable17/49 | €52,006 | €83,826 | €98,529 | €105,042 | €127,363 | €119,397 | ▼ 6.3% |
| Amounts payable after more than one year17 | - | €6,875 | - | €7,500 | - | - | - |
| Financial debts170/4 | - | - | - | €7,500 | - | - | - |
| Amounts payable within one year42/48 | €49,811 | €74,756 | €97,524 | €95,594 | €127,176 | €117,449 | ▼ 7.6% |
| Current portion of amounts payable after more than one year42 | - | - | - | €10,000 | €7,462 | - | - |
| Trade debts44 | €28,158 | €36,824 | €43,976 | €30,071 | €32,687 | €25,525 | ▼ 21.9% |
| Suppliers440/4 | - | - | - | €30,071 | €32,687 | €25,525 | ▼ 21.9% |
| Taxes, remuneration and social security45 | - | - | - | €55,523 | €85,459 | €90,839 | ▲ 6.3% |
| Taxes450/3 | - | - | - | €51,569 | €83,676 | €90,287 | ▲ 7.9% |
| Remuneration and social security454/9 | - | - | - | €3,955 | €1,783 | €553 | ▼ 69.0% |
| Other amounts payable47/48 | - | - | - | - | €1,569 | €1,085 | ▼ 30.8% |
| Accrued charges and deferred income492/3 | - | - | - | €1,948 | €187 | €1,948 | ▲ 943% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €6,007 | €14,911 | €16,805 | €8,213 | €3,328 | -€11,633 | - |
| + Depreciation and write-downs630 | €688 | - | - | - | - | - | - |
| Operating cash flow (approximation) | €6,695 | €14,911 | €16,805 | €8,213 | €3,328 | -€11,633 | - |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | €0 | €4,669 | - |
| Change in cash | - | €11,285 | -€3,196 | €4,032 | €7,608 | -€6,220 | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Latest 10 of 23 filings with the National Bank
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 30-06-2024 | full format | 28-01-2025 | 2025-00015179 |
| 30-06-2023 | full format | 02-05-2024 | 2024-00078638 |
| 30-06-2022 | full format | 05-05-2023 | 2023-00080353 |
| 30-06-2021 | micro format | 27-01-2022 | 2022-02000178 |
| 30-06-2020 | micro format | 15-02-2021 | 2021-05300342 |
| 30-06-2019 | micro format | 27-04-2020 | 2020-09800443 |
| 30-06-2018 | micro format | 10-04-2019 | 2019-09500346 |
| 30-06-2017 | micro format | 07-08-2018 | 2018-43500487 |
| 30-06-2016 | full format | 26-02-2018 | 2018-05400219 |
| 30-06-2015 | full format | 09-09-2016 | 2016-59400242 |
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Of the 12,108 active companies whose main activity is certified accountants and tax accountants (NACE 69201), figures are known for 7,725. 6,580 are within a factor 10 of this equity. These 5 are the closest to it. See the whole sector
Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.
Directors
Directors
1 director, last change in 2026
RICHLINSKI Dimitry
CurrentDirector · since 04-05-2026
Derived from published Gazette deeds. The KBO keeps the official list of office holders; we do not read it, so the two can differ.
See the directors and other office holders in the KBO →
Not every act has been read: a resignation may still be missing
3 of this company's 4 Belgian Official Gazette deeds have not been read yet. Appointments and resignations recorded in them are not yet in the list of directors: someone who resigned there may still be listed as sitting. The acts are in the Timeline.
Mandate history
2 people since 2026, 1 in office
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| RICHLINSKI Dimitry |
|
| VUEGEN René |
|
Insolvency mandates
2 mandates| Role | Name | Tenure |
|---|---|---|
| Trustee | Jean Louis David Chaussee De Dinant, 776, 5100 04 Wepion |
17-09-2026 → present |
| Trustee | Guillaume Tellier Chaussee De Dinant 776, 5100 04 Wepion- . Co-Curateur : Charles Maldague, Rue Du Bosquet 8A, 1348 Louvain-La-Neuve |
17-09-2026 → present |
Owners and capital
Owners
No owners or capital events in the accounts and acts we read.
Group and network
Connections & network
1 current directorThe network starts from this company’s directors. Other companies they run appear here as nodes.
This company
Company
Director
Shareholding
+N: links not shown yet
Click a node to look further, drag to arrange, zoom with the mouse wheel.
History
Acts, filings and financial milestones
2026
28-09
Bankruptcy
Opening
Enterprise Court of Liège, Namur division · judgment of 17-09-2026
26-08
Gazette deed
Resignation: VUEGEN René (director)Appointment: RICHLINSKI Dimitry (director) · Name change · Registered-office move8 facts ▸
Gazette deed
Resignation: VUEGEN René (director)
Appointment: RICHLINSKI Dimitry (director) · Name change · Registered-office move8 facts ▸
- General meeting, 19-08-2026
- Name change, ORGANISATION CONSTRUCT
- Registered-office move, Rue de Villers 66/053,6010 Charleroi(Couillet)
- Purpose change (2 times)
- Director resignation, VUEGEN René (director)
- Director appointment, RICHLINSKI Dimitry (director)
- Amendment of the articles
- Power of attorney
22-05
Judicial reorganisation
Reorganisation plan revoked
Enterprise Court of Liège · judgment of 19-05-2026
2025
28-01
NBB filing
Annual accounts filed
financial year 2024 · full format
2024
08-10
Judicial reorganisation
Plan homologation
Enterprise Court of Liège · judgment of 01-10-2024
09-09
Judicial reorganisation
Filing of a new plan authorised
Enterprise Court of Liège, Namur division · collective agreement · judgment of 03-09-2024
09-07
Judicial reorganisation
Extension
Enterprise Court of Liège · collective agreement · judgment of 02-07-2024
30-06
Financial
Weakest financial yearnet -€11,633
Net result drops to -€11,633, the lowest in the series.
07-06
Judicial reorganisation
Opening
Enterprise Court of Liège · collective agreement · judgment of 04-06-2024
02-05
NBB filing
Annual accounts filed
financial year 2023 · full format · 92 days late
2023
05-05
NBB filing
Annual accounts filed
financial year 2022 · full format · 94 days late
2022
27-01
NBB filing
Annual accounts filed
financial year 2021 · micro format
Show earlier events
2021
30-06
Financial
Highest result from 2019 to 2024net €16,805 ▲12.7%
Net result €16,805, the highest in the series.
15-02
NBB filing
Annual accounts filed
financial year 2020 · micro format · 15 days late
2020
27-04
NBB filing
Annual accounts filed
financial year 2019 · micro format · 87 days late
2019
10-04
NBB filing
Annual accounts filed
financial year 2018 · micro format · 69 days late
2018
07-08
NBB filing
Annual accounts filed
financial year 2017 · micro format · 188 days late
26-02
NBB filing
Annual accounts filed
financial year 2016 · full format · 391 days late
2016
09-09
NBB filing
Annual accounts filed
financial year 2015 · full format · 222 days late
SignalFinancial milestoneGazette deedNBB filingFinancial milestones sit on the financial year-end date, not the filing date.Of the 23 annual accounts filed, the latest 10 are here; all 23 are under Financials.
1 of 4 deeds read
About the unread acts
Of the 4 Belgian Official Gazette deeds we know for this company, 1 has been read. The other 3 have not been read yet: what they contain is neither established nor disproved here.
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Register details
Identification
Legal formPrivate limited company
Founded02-06-2000
Financial year end30-06
Activities, NACEBEL 2025
69201Certified accountants and tax accountants
Contact
E-mail
rene.vuegen@skynet.beFernelmont
Phone
0474/69.94.18Fernelmont
E-invoicing
Reachable via Peppol
Peppol ID
0208:0472038523
Also
9925:BE0472038523
Registered
13-01-2026
The company is no longer active; its listing in the Peppol Directory can remain until its access point withdraws it.
Register as of 25 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.
Environmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.
Sites & property
Location & real-estate footprint
Registered office, Charleroi · 2 establishment units since 2000
Ground area
4,299 m²
Building footprint
1,002 m²
Building volume
9,758 m³
3 parcels, Wallonia · tallest building 23.5 m. Linked by address, not a title deed.
2 establishment units
SC/SPRL HOR-GANISATION
since 2000unit no. 2.093.903.168
HOR-GANISATION
since 2016unit no. 2.254.992.553
3 parcels
Wallonia
3
(100%)
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 92035B0071/00N000 | Wallonia | 2,259 m² | 1 · 385 m² | - |
| 92027A0393/00W000 | Wallonia | 1,456 m² | 1 · 131 m² | - |
| 52014B0233/00L000 | Wallonia | 584 m² | 1 · 486 m² | 23.5 m · 7 |
How the parcels are linked
Good to know
All 3 parcels match the address exactly.