S&M
Open bankruptcyA bankruptcy procedure is open for S&M according to publications in the Belgian State Gazette; curator: FREDERIC D’HONT.
Summary
The file additionally contains 1 administrative flag. The 2023 annual accounts show negative equity (-€4,093) and a net result of -€8,093.
Are you a creditor?
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, Bruges division
- Declared bankrupt
- 3 March 2025
- Supervising judge
- Bart Hoste
- Official Gazette
- 07-03-2025 (pdf) ↗search the document for 2025/109851
Curator
- Frederic D’HontStationsstraat 34, 8020 Oost- Kampfd@maes-delodder.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.
Deadlines: the judgment sets the last day to file your claim, by law at most thirty days after the judgment, and the day of the first verification report. Both dates are in the publication in the Official Gazette and in RegSol; Checked does not read them yet. A late claim is sometimes still possible, but not without consequences.
General information, not legal advice. If in doubt, the curator, your lawyer or your accountant can help. Full guide for creditors
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Signals
This company filed its 2023 accounts 57 days before the deadline; the sector median for financial year 2023 is 2 days before the deadline, and 40% of the sector filed late.
History
Go further with this company
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2023, micro schema
Turnover and EBIT margin not published: the micro schema does not require them.
| Line | 2023 |
|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €219 |
| Other operating charges640/8 | €805 |
| Gross operating margin9900 | -€5,626 |
| Operating profit (loss)9901 | -€6,650 |
| Financial income75/76B | €51 |
| Recurring financial income75 | €51 |
| Financial charges65/66B | €1,313 |
| Recurring financial charges65 | €1,313 |
| Profit (loss) for the period before taxes9903 | -€7,912 |
| Income taxes67/77 | €181 |
| Profit (loss) for the period9904 | -€8,093 |
| Profit (loss) for the period to be appropriated9905 | -€8,093 |
| Line | 2023 | |
|---|---|---|
| Assets | ||
| Total assets20/58 | €11,253 | |
| Fixed assets21/28 | €4,781 | |
| Tangible fixed assets22/27 | €4,781 | |
| Furniture and vehicles24 | €4,781 | |
| Current assets29/58 | €6,472 | |
| Cash at bank and in hand54/58 | €1,693 | |
| Deferred charges and accrued income490/1 | €4,779 | |
| Equity and liabilities | ||
| Total equity and liabilities10/49 | €11,253 | |
| Equity10/15 | -€4,093 | |
| Contributions10/11 | €4,000 | |
| Profit (loss) carried forward14 | -€8,093 | |
| Amounts payable17/49 | €15,346 | |
| Amounts payable within one year42/48 | €15,346 | |
| Trade debts44 | €6,439 | |
| Suppliers440/4 | €6,439 | |
| Taxes, remuneration and social security45 | €5,558 | |
| Taxes450/3 | €5,558 | |
| Other amounts payable47/48 | €3,349 | |
| Line | 2023 |
|---|---|
| Profit (loss) for the period9904 | -€8,093 |
| + Depreciation and write-downs630 | €219 |
| Operating cash flow (approximation) | -€7,874 |
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
About the unread acts
We know of 1 Belgian State Gazette act for this company. It has not been read yet: what they contain is neither established nor disproved here.
Directors · office · real estate
1 establishment unit
1 parcel
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 31019A1184/00A000 | Flanders | 783 m² | 1 · 186 m² | 10.0 m · 1 fl. |
Linked by address, not proof of ownership
Insolvency mandates
1 mandate| Role | Name | Tenure |
|---|---|---|
| Curator | FREDERIC D’HONT STATIONSSTRAAT 34, 8020 OOST-
KAMP |
03-03-2025 → present |
Similar companies · same sector
Identification & contact
No Peppol card under this enterprise or VAT number. That proves nothing: publishing a card is voluntary.
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.