S & K INVEST
InactiveS & K INVEST was declared bankrupt on 27-11-2023 (Tribunal de l’entreprise francophone de Bruxelles); the bankruptcy was closed by liquidation by judgment of 03-03-2026, published in the Belgian State Gazette on 10-03-2026.
Summary
Inactive; last annual accounts for fiscal year 2022.
Signals
Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Two or more financial years not filed
Since the financial year that closed on 30-06-2023, 3 financial years are missing at the National Bank. A company this far behind goes bankrupt within the year nineteen times as often as a punctual filer.
NBB · 7 filingsPosition against the passed deadline
30-06-2023 close31-01-2024 deadline24-09-2026 today
neutral · A punctual record breaks
This company filed 3 consecutive financial years on time. The year that closed on 30-06-2022 was due by 31-01-2023 and was filed on 28-02-2023, 28 days late. Weigh it accordingly: a break into the 1-to-90-day band measures 1.41% abnormal legal state, below the 1.66% market average. It is a change in behaviour, not evidence of elevated risk.
NBB · 7 filingsDeviation from the deadline
2025
not filed
2024
not filed
2023
not filed
2022
28 d late
2021
6 d early
2020
4 d early
2019
9 d early
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2022, full schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€-53k▼ 18.5%
2021 · €-44k
2019: €43k
2020: €5k
2021: €-44k
2019 → 2022
Working capital
€119k
2021 · €-13k
2019: €118k
2020: €75k
2021: €-13k
2019 → 2022
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line2019202020212022Trend
Equity€68k-€70k▲ 3.4%€26k▼ 63.4%€98k▲ 283%
Operating result€68k-€22k▼ 67.1%€-27k€-35k▼ 32.6%
Net result€43k-€5k▼ 88.9%€-44k€-53k▼ 18.5%
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €35k in 2022 against €27k in 2021; the loss grows and 2022 has the lowest result in the available series.
Balance-sheet composition
2022 in colour, 2021 as the grey bar beneath
Assets €1.04M
Fixed assets
€132k ▼ 2.8%
Current assets
€908k ▲ 2.9%
Equity and liabilities €1.04M
Equity
€98k ▲ 283%
Debt
€942k ▼ 5.1%
Debt's share of the balance-sheet total falls from 97.5% to 90.6%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€-5k▲
2021 · €-9k
Cash flow
€-22k▲
2021 · €-27k
Current ratio
1.15▲
2021 · 0.99
Quick ratio
0.29▲
2021 · 0.22
Debt to equity
9.60▲
2021 · 3.67
ROE
-53.6%▲
2021 · -173.0%
ROA
-5.1%▼
2021 · -4.4%
Interest coverage
-0.27
Debt ≤ 1 year
€789k▼
2021 · €895k
Debt > 1 year
€150k▲
2021 · €94k
Income taxes
€934▲
2021 · €792
Staff costs
€178k
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 · 2022 against 2021 · 56 lines
Balance sheet
Code20212022
Assets
Total assets20/58€1.02M€1.04M▲
Fixed assets21/28€136k€132k▼
Intangible fixed assets21€14k€33k▲
Tangible fixed assets22/27€121k€99k▼
Plant, machinery and equipment23-€9k
Furniture and vehicles24-€79k
Leasing and similar rights25-€10k
Financial fixed assets28€1k€1k=
Current assets29/58€882k€908k▲
Stocks and contracts in progress3€685k€681k▼
Stocks30/36-€681k
Amounts receivable within one year40/41€140k€186k▲
Trade receivables40-€173k
Other amounts receivable41-€13k
Cash at bank and in hand54/58€48k€37k▼
Deferred charges and accrued income490/1-€4k
Equity and liabilities
Total equity and liabilities10/49€1.02M€1.04M▲
Equity10/15€26k€98k▲
Contributions10/11-€175k
Reserves13€200€200=
Distributable reserves133-€200
Profit (loss) carried forward14€-37k€-89k▼
Investment grants15-€12k
Amounts payable17/49€992k€942k▼
Amounts payable after more than one year17€94k€150k▲
Financial debts170/4-€150k
Amounts payable within one year42/48€895k€789k▼
Current portion of amounts payable after more than one year42-€66k
Financial debts43-€84k
Credit institutions430/8-€84k
Trade debts44€582k€566k▼
Suppliers440/4-€566k
Taxes, remuneration and social security45-€48k
Taxes450/3-€30k
Remuneration and social security454/9-€18k
Other amounts payable47/48-€25k
Accrued charges and deferred income492/3-€3k
Income statement
Code20212022
Non-recurring operating income76A-€2k
Remuneration, social security and pensions62-€178k
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€17k€31k▲
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4-€8k
Other operating charges640/8-€11k
Gross operating margin9900€149k€193k▲
Operating profit (loss)9901€-27k€-35k▼
Financial income75/76B-€596
Recurring financial income75€281€596▲
Financial charges65/66B-€17k
Recurring financial charges65€17k€17k▼
Non-recurring financial charges66B-€0
Profit (loss) for the period before taxes9903€-44k€-52k▼
Income taxes67/77€792€934▲
Profit (loss) for the period9904€-44k€-53k▼
Profit (loss) for the period to be appropriated9905€-44k€-53k▼
Appropriation of the result
Profit (loss) to be appropriated9906-€-89k
Profit (loss) brought forward from the previous period14P-€-37k
Social balance
Average headcount (FTE)9087-4.2
The notes to these accounts (25 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
2026
10-03
Bankruptcy
Bankruptcy closure (by liquidation)
Tribunal de l’entreprise francophone de Bruxelles · S&K INVEST SRL RUE THEOPHILE DE BAISIEUX 229, 1020 LAEKEN. déclarée le 27 novembre 2023 · event 03-03-2026
2023
01-12
Bankruptcy
Opening
Tribunal de l’entreprise francophone de Bruxelles · S&K INVEST SRL RUE THEOPHILE DE BAISIEUX 229, 1020 LAEKEN · event 27-11-2023
28-02
NBB filing
Annual accounts filed
fiscal year 2022 · full schema · 28 days late
2022
30-06
Financial
Weakest financial yearnet €-53k
Net result drops to €-53k, the lowest in the series.
25-01
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2021
27-01
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
2020
22-01
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
2018
29-06
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2017
29-09
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 60 days late
2015
14-09
NBB filing
Annual accounts filed
fiscal year 2014 · full schema · 45 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
4 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
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Insolvency mandates
1 mandate| Role | Name | Tenure |
|---|---|---|
| Curator | Bernard VANHAM Rue de Charleroi 2, 1400 NIVELLES- |
27-11-2023 → 03-03-2026 |