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ROMANA

Judicial reorganisation
Coöperatieve vennootschap met beperkte aansprakelijkheidfounded 198937 yrs activePlace du Ballon 24, 6040 Charleroi, BelgiumKBO/BCE: BE 0436.769.323
Summary

The file of ROMANA contains 2 judicial reorganisation notices, as published in the Belgian State Gazette. The KBO register records for ROMANA the legal situation: special situation; this is today's state according to the register itself, which carries no start date. During the judicial reorganisation Checked does not compute a bankruptcy probability from the figures: of the Belgian companies that opened one in 2023 and 2024, about one in four went bankrupt within twelve months. The 2025 annual accounts show negative equity (-€39,898) and a net result of -€28,384. The figures fluctuate too strongly year-on-year for a reliable trend projection. Its solvency ranks better than 5% of 3342 sector peers (fiscal year 2025).

Are you a creditor?

Judicial reorganisation Source: Belgian Official Gazette

Your claim still exists, but while the moratorium runs you cannot enforce it. What you do now depends on the track of the reorganisation.

The procedure

Court
Enterprise Court of Hainaut
Opened
18 May 2026
Track
Reorganisation by collective agreement
Docket number
20260015
Moratorium until
11 January 2027
Creditors' vote
8 January 2027
Delegated judge
Anne Prignon
Official Gazette
27-05-2026 (pdf) ↗search the document for 2026/122084

What to do now

  1. Do not attach assets or start enforcement for debts from before the opening while the moratorium runs.
  2. Check the amount the company lists you for: it has to tell you. If it is wrong, dispute it in writing.
  3. The company files a reorganisation plan and creditors vote on it at a hearing. A plan approved and confirmed by the court also binds those who voted against.
  4. What you deliver after the opening is not covered by the moratorium: agree clear payment terms.
  5. The file is in RegSol, where you can read the documents of the procedure.

Deadlines: the moratorium runs until 11 January 2027, unless the court extends or ends it earlier. The date of the vote on the plan is in the judgment and in RegSol.

View the file in RegSol ↗ Watch Follow this reorganisation: you are alerted to an extension, the court's approval, the closure or a bankruptcy.

General information, not legal advice. If in doubt, your lawyer or your accountant can help.Creditor guide for this company

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Checked score

Score 2025
Axes · tick = 2024
Profitability1▼-58
Solvency6▼-10
Growth49▼-16
Track record30
Credit verdict
No credit on open account during an ongoing judicial reorganisation
Liquidity short (current ratio 0.97 against 1.2 in 2024; short-term debt: 97.3% of total assets), and equity is negative.
Credit check for your own amount and term

Show the recommended maximum : and see how the verdict changes with amount, term and advance.

Signals

Four signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Negative equity
The 2025 annual accounts show negative equity and a net loss.
NBB · annual accounts 2025
Equity per financial year
1819202122232425
2018 to 2025 · latest year -€39,898
raises risk · Register: special situation
The KBO register records the legal situation: special situation. This is today's state according to the register itself; the register carries no start date.
KBO · legal situation
raises risk · In judicial reorganisation
Ongoing procedure under court protection (Book XX WER). The company is restructuring.
Belgian State Gazette
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 31-08-2026, 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 filings
Deviation from the deadline
2025
31 d late
2024
14 d early
2023
119 d early
2022
31 d late
2021
31 d late
2020
31 d late
2019
1 d 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 1 day before the deadline; the sector median for financial year 2024 is 9 days before the deadline, and 32% of the sector filed late.

Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. Usually files around 31 August (4 of the last 5 filed years within 45 days of that day).
Companies Code · seven months
Position in the running window
30-09-2026 today31-12-2026 close31-07-2027 deadline
neutral · No strike-offs in the KBO publications
We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
KBO publications · our coverage

History

ROMANA was incorporated on 23 February 1989.1 Revenue grew from EUR 53,379 in 2018 to EUR 139,177 in 2025.2 A judicial reorganisation was opened on 18 May 2026.3

  1. 1Crossroads Bank for Enterprises
  2. 2National Bank, annual accounts 2018 and 2025
  3. 3Belgian State Gazette, 27-05-2026

Go further with this company

Investigating this company? Keep it with today's facts in a case file.

Financials · fiscal year 2025, abbreviated schema

Turnover
€139,177▲ 17.6%
2024 · €118,370
EBIT margin
-25.4%▼ 31.7pp
2024 · 6.2%
Net result
-€28,384
2024 · €7,320
Working capital
-€5,751
2024 · €19,272
Trend over the years

Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 69, Legal and accounting activities, 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
Line20212022202320242025
Turnover€123,055▲ 16.7%€109,868▼ 10.7%€116,515▲ 6.0%€118,370▲ 1.6%€139,177▲ 17.6%
Operating result€34,367▼ 31.8%-€29,225-€44,209▼ 51.3%€7,359-€35,407
Net result€35,675within the sector's middle half▼ 32.2%-€35,616below the sector's middle half-€53,584below the sector's middle half▼ 50.4%€7,320below the sector's middle half-€28,384below the sector's middle half
EBIT margin27.9%▼ 19.8pp-26.6%▼ 54.5pp-37.9%▼ 11.3pp6.2%▲ 44.2pp-25.4%▼ 31.7pp
Equity€70,365within the sector's middle half▲ 76.4%€34,749below the sector's middle half▼ 50.6%-€18,834below the sector's middle half-€11,514below the sector's middle half▲ 38.9%-€39,898below the sector's middle half▼ 247%
Total assets€114,074below the sector's middle half▲ 11.2%€127,171below the sector's middle half▲ 11.5%€129,090within the sector's middle half▲ 1.5%€135,372within the sector's middle half▲ 4.9%€210,011below the sector's middle half▲ 55.1%
Debt€43,709▼ 30.3%€92,422▲ 111%€147,924▲ 60.1%€146,886▼ 0.7%€249,908▲ 70.1%
Working capital€54,275within the sector's middle half▲ 156%€28,122within the sector's middle half▼ 48.2%-€530below the sector's middle half€19,272within the sector's middle half-€5,751below the sector's middle half
Solvency61.7%within the sector's middle half▲ 22.8pp27.3%within the sector's middle half▼ 34.4pp-14.6%below the sector's middle half▼ 41.9pp-8.5%below the sector's middle half▲ 6.1pp-19.0%below the sector's middle half▼ 10.5pp
Current ratio2.24within the sector's middle half▲ 0.901.43within the sector's middle half▼ 0.810.99below the sector's middle half▼ 0.441.20below the sector's middle half▲ 0.200.97below the sector's middle half▼ 0.23
Return on assets (ROA)31.3%above the sector's middle half▼ 20.0pp-28.0%below the sector's middle half▼ 59.3pp-41.5%below the sector's middle half▼ 13.5pp5.4%below the sector's middle half▲ 46.9pp-13.5%below the sector's middle half▼ 18.9pp
Staff (FTE)
above within below the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings.
Result per fiscal year
Operating resultNet result
-€75,000-€50,000-€25,000€0€25,000Operating result 2021: €34,367€34,367Net result 2021: €35,675€35,675Operating result 2022: -€29,225-€29,225Net result 2022: -€35,616-€35,616Operating result 2023: -€44,209-€44,209Net result 2023: -€53,584-€53,584Operating result 2024: €7,359€7,359Net result 2024: €7,320€7,320Operating result 2025: -€35,407-€35,407Net result 2025: -€28,384-€28,38420212022202320242025-€60,000-€40,000-€20,000€0Operating result 2023: -€44,209-€44,200Net result 2023: -€53,584-€53,600Operating result 2024: €7,359€7,360Net result 2024: €7,320€7,320Operating result 2025: -€35,407-€35,400Net result 2025: -€28,384-€28,400202320242025
The operating result turns negative in 2025: a loss of €35,407 after €7,359 in 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €210,011
Fixed assets €11,416 ▼ 40.0%
Current assets €198,595 ▲ 70.7%
Key figures and ratios
2025 value · change against 2024
EBITDA
-€27,786▼
2024 · €14,979
Cash flow
-€20,763▼
2024 · €14,941
Debt to equity
-6.26▲
2024 · -12.76
Interest coverage
-3.34▼
2024 · 3.36
Debt ≤ 1 year
€204,346▲
2024 · €97,063
Debt > 1 year
€45,562▼
2024 · €49,822
Staff costs
€91,937▲
2024 · €60,819
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
Filed annual accounts As filed with the NBB · 2025 against 2024 · 52 lines
Balance sheet Code20242025
Assets
Total assets20/58€135,372€210,011▲
Fixed assets21/28€19,036€11,416▼
Intangible fixed assets21€10,808€5,808▼
Tangible fixed assets22/27€8,228€5,607▼
Land and buildings22€8,228€5,607▼
Current assets29/58€116,336€198,595▲
Amounts receivable within one year40/41€116,336€198,595▲
Trade receivables40€115,958€192,673▲
Other amounts receivable41€378€5,922▲
Equity and liabilities
Total equity and liabilities10/49€135,372€210,011▲
Equity10/15-€11,514-€39,898▼
Contributions10/11€2,727€2,727=
Outside capital11€2,727€2,727=
Share premium1100/10€2,727€2,727=
Reserves13€12,395€12,395=
Distributable reserves133€12,395€12,395=
Profit (loss) carried forward14-€26,635-€55,019▼
Amounts payable17/49€146,886€249,908▲
Amounts payable after more than one year17€49,822€45,562▼
Other amounts payable178/9€49,822€45,562▼
Amounts payable within one year42/48€97,063€204,346▲
Current portion of amounts payable after more than one year42€2,363€5,608▲
Financial debts43€1,370€1,760▲
Credit institutions430/8€1,370€1,760▲
Trade debts44€52,791€110,066▲
Suppliers440/4€52,791€110,066▲
Advances received on contracts in progress46-€41,956
Taxes, remuneration and social security45€40,372€44,491▲
Taxes450/3€27,729€6,529▼
Remuneration and social security454/9€12,642€37,962▲
Other amounts payable47/48€169€464▲
Income statement Code20242025
Turnover70€118,370€139,177▲
Non-recurring operating income76A€9,864€4,849▼
Goods, raw materials, services and sundry goods60/61€55,850€64,417▲
Remuneration, social security and pensions62€60,819€91,937▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€7,621€7,621=
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4€826€49,682▲
Other operating charges640/8€6,589-
Non-recurring operating charges66A€114-
Gross operating margin9900€83,328€113,833▲
Operating profit (loss)9901€7,359-€35,407▼
Financial income75/76B€657€15,342▲
Recurring financial income75€657€15,085▲
Non-recurring financial income76B-€257
Financial charges65/66B€4,460€8,318▲
Recurring financial charges65€4,460€8,318▲
Profit (loss) for the period before taxes9903€3,555-€28,384▼
Income taxes67/77-€3,765-
Profit (loss) for the period9904€7,320-€28,384▼
Profit (loss) for the period to be appropriated9905€7,320-€28,384▼
Appropriation of the result
Profit (loss) to be appropriated9906-€26,635-€55,019▼
Profit (loss) brought forward from the previous period14P-€33,956-€26,635▲

The notes to these accounts (6 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line20212022202320242025Change
Turnover70€123,055€109,868€116,515€118,370€139,177▲ 17.6%
Non-recurring operating income76A€1,502€391€0€9,864€4,849▼ 50.8%
Goods, raw materials, services and sundry goods60/61€76,389€86,316€65,171€55,850€64,417▲ 15.3%
Remuneration, social security and pensions62€57,690€70,548€82,188€60,819€91,937▲ 51.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€2,621€6,813€7,621€7,621€7,621=
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4€17,219€6,085€34,593€826€49,682▲ 5,911%
Other operating charges640/8--€492€6,589--
Non-recurring operating charges66A€791€639€119€114--
Gross operating margin9900€112,687€54,860€80,803€83,328€113,833▲ 36.6%
Operating profit (loss)9901€34,367-€29,225-€44,209€7,359-€35,407▼ 581%
Financial income75/76B€5,359€3,218€925€657€15,342▲ 2,236%
Recurring financial income75€5,359€3,218€925€657€15,085▲ 2,197%
Non-recurring financial income76B----€257-
Financial charges65/66B€819€1,346€1,654€4,460€8,318▲ 86.5%
Recurring financial charges65€819€1,346€1,654€4,460€8,318▲ 86.5%
Profit (loss) for the period before taxes9903€38,908-€27,352-€44,938€3,555-€28,384▼ 898%
Income taxes67/77€3,233€8,264€8,646-€3,765--
Profit (loss) for the period9904€35,675-€35,616-€53,584€7,320-€28,384▼ 488%
Profit (loss) for the period to be appropriated9905€35,675-€35,616-€53,584€7,320-€28,384▼ 488%
Line20212022202320242025Change
Assets
Total assets20/58€114,074€127,171€129,090€135,372€210,011▲ 55.1%
Fixed assets21/28€16,090€34,278€26,657€19,036€11,416▼ 40.0%
Intangible fixed assets21-€20,808€15,808€10,808€5,808▼ 46.3%
Tangible fixed assets22/27€16,090€13,470€10,849€8,228€5,607▼ 31.9%
Land and buildings22€16,090€13,470€10,849€8,228€5,607▼ 31.9%
Current assets29/58€97,984€92,893€102,433€116,336€198,595▲ 70.7%
Amounts receivable within one year40/41€83,717€62,982€82,552€116,336€198,595▲ 70.7%
Trade receivables40€49,410€55,411€82,016€115,958€192,673▲ 66.2%
Other amounts receivable41€34,308€7,572€536€378€5,922▲ 1,467%
Cash at bank and in hand54/58€14,039€29,911€12,941---
Deferred charges and accrued income490/1€227-€6,939---
Equity and liabilities
Total equity and liabilities10/49€114,074€127,171€129,090€135,372€210,011▲ 55.1%
Equity10/15€70,365€34,749-€18,834-€11,514-€39,898▼ 247%
Contributions10/11€2,479€2,479€2,727€2,727€2,727=
Capital10€2,479€2,479€0---
Issued capital100€2,479€2,479€0---
Outside capital11--€2,727€2,727€2,727=
Share premium1100/10--€2,727€2,727€2,727=
Reserves13€12,643€12,643€12,395€12,395€12,395=
Non-distributable reserves130/1€248€248€0---
Legal reserve130€248€248€0---
Distributable reserves133€12,395€12,395€12,395€12,395€12,395=
Profit (loss) carried forward14€55,243€19,628-€33,956-€26,635-€55,019▼ 107%
Amounts payable17/49€43,709€92,422€147,924€146,886€249,908▲ 70.1%
Amounts payable after more than one year17-€27,651€44,962€49,822€45,562▼ 8.6%
Other amounts payable178/9-€27,651€44,962€49,822€45,562▼ 8.6%
Amounts payable within one year42/48€43,709€64,771€102,962€97,063€204,346▲ 111%
Current portion of amounts payable after more than one year42-€16,174€1,621€2,363€5,608▲ 137%
Financial debts43--€259€1,370€1,760▲ 28.5%
Credit institutions430/8--€259€1,370€1,760▲ 28.5%
Trade debts44€18,383€20,907€56,821€52,791€110,066▲ 108%
Suppliers440/4€18,383€20,907€56,821€52,791€110,066▲ 108%
Advances received on contracts in progress46----€41,956-
Taxes, remuneration and social security45€25,326€27,690€44,262€40,372€44,491▲ 10.2%
Taxes450/3€11,544€9,327€23,011€27,729€6,529▼ 76.5%
Remuneration and social security454/9€13,782€18,363€21,250€12,642€37,962▲ 200%
Other amounts payable47/48---€169€464▲ 175%
Line20212022202320242025Change
Profit (loss) for the period9904€35,675-€35,616-€53,584€7,320-€28,384▼ 488%
+ Depreciation and write-downs630€2,621€6,813€7,621€7,621€7,621=
Operating cash flow (approximation)€38,295-€28,803-€45,963€14,941-€20,763▼ 239%
Investment in fixed assets (approximation)--€25,000€0€0€0-
Change in cash-€15,871-€16,970---

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

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Timeline · acts, filings and financial milestones

Next filing, fiscal year 2026, expected by 31-07-2027
2026
23-09
Judicial reorganisation Extension
Tribunal de l’entreprise du Hainaut · collective agreement · event 11-09-2026
31-08
NBB filing Annual accounts filed
fiscal year 2025 · abbreviated schema · 31 days late
27-05
Judicial reorganisation Opening
Tribunal de l’entreprise du Hainaut · collective agreement (SME) · event 18-05-2026
2025
17-07
NBB filing Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial Back to profitnet €7,320
Net result €7,320 after 2 loss-making years.
03-04
NBB filing Annual accounts filed
fiscal year 2023 · micro schema
2023
31-12
Financial Weakest financial yearnet -€53,584
Net result drops to -€53,584, the lowest in the series; recovery starts the following year.
31-08
NBB filing Annual accounts filed
fiscal year 2022 · full schema · 31 days late
2022
31-08
NBB filing Annual accounts filed
fiscal year 2021 · full schema · 31 days late
2021
31-08
NBB filing Annual accounts filed
fiscal year 2020 · full schema · 31 days late
2020
31-12
Financial Back to profitnet €52,654
Net result €52,654 after 2 loss-making years.
31-12
Financial Liquidity times 5current ratio 1.34
Current ratio from 0.26 to 1.34.
Show earlier events
01-08
NBB filing Annual accounts filed
fiscal year 2019 · full schema · 1 day late
2019
27-07
NBB filing Annual accounts filed
fiscal year 2018 · full schema
2018
17-04
NBB filing Annual accounts filed
fiscal year 2017 · full schema
2017
28-02
NBB filing Annual accounts filed
fiscal year 2016 · full schema
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 10 acts read
About the unread acts

We know of 10 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 Sign in to place this company at the front of the reading queue.

Directors · office · real estate

Directors
10 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, Charleroi · 1 establishment unit since 2018
seat establishment The establishment unit on the map
Ground area
1,115 m²
Building footprint
65 m²
Volume, LiDAR
732 m³
Parcel 52363E0228/00B005, Wallonia · tallest building 12.8 m, ±4 floors. Linked by address, not a title deed.
18 companies at this address See who is registered here
1 establishment unit
Comptabilys
Place du Ballon 24, 6040 CharleroiLegal and accounting activities
since 20182.278.074.296
1 parcel
Wallonia 1 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
52363E0228/00B005 Wallonia 1,115 m² 1 · 65 m² 12.8 m · 4 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.

Similar companies · same sector, comparable size

Of 12,174 companies in sector 69201 we hold annual accounts for 7,641. 5,404 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector

Identification & contact

Identification
Legal formCoöperatieve vennootschap met beperkte aansprakelijkheid
Founded23-02-1989
Fiscal year end31-12
Activities, NACEBEL 2025
69201Certified accountants and tax accountants
Contact
E-mail roland.bourdon@swing.be
Phone 064/54.15.74
E-mail contact@comptabilys.beCharleroi
Phone 071600680Charleroi
E-invoicing
Reachable via Peppol
Peppol ID 0208:0436769323

If you follow this company, Checked tells you the day it leaves the Peppol register.

Register as of 30 September 2026 · Peppol Directory

Scores and ratios are computed by Checked and are not a credit decision.