SAM-SA
Open bankruptcyA bankruptcy procedure is open for SAM-SA according to publications in the Belgian State Gazette; curator: SOPHIE VANHOMWEGEN.
Summary
The 2024 annual accounts show negative equity (-€29,849) and a net result of -€2,080.
Are 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
- French-language Enterprise Court of Brussels
- Declared bankrupt
- 3 November 2025
- Supervising judge
- Leon Niessen
- Official Gazette
- 10-11-2025 (pdf) ↗search the document for 2025/146221
Deadlines
- Appeal or third-party opposition until
- passed on 25 November 2025Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 3 December 2025art. XX.104 and XX.155 CEL
- First verification report
- passed on 10 December 2025Goods 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
- 3 November 2026Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Sophie VanhomwegenDreve Des Renards 8/7, 1180 Ucclesophie@dechamps-avocat.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
Embed in an article
Writing about this bankruptcy? Put the card of SAM-SA in your article: name, enterprise number, its status in the KBO and the latest annual accounts, with a link to this dossier.
Preview
The preview appears here.
- Stays current: the status follows the register, the figures are those of the latest filed accounts. No Checked score or verdict.
- Light on your page: one small script and one data request, also answered from a cache; no cookies, no tracking.
- Where scripts do not run (a newsletter, a feed reader) a plain link remains.
Signals
Four signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Negative equity
The 2024 annual accounts show negative equity and a net loss.
NBB · annual accounts 2024Equity per financial year
18192021222324
2018 to 2024 · latest year -€29,849
neutral · Filed after the deadline
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 01-10-2025, 62 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 filingsDeviation from the deadline
2025
not confirmed
2024
62 d late
2023
31 d late
2022
114 d late
2021
75 d late
2020
116 d late
2019
151 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 92 days after the deadline; the sector median for financial year 2024 is 6 days after the deadline, and 52% of the sector filed late.
Checked, nothing found (1)
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 Is the registered address a letterbox address or a business centre?Addresses Are there other customers at risk in your own list?List enrichment 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 2024, micro schema
Turnover
€233,057▲ 65.5%
2019 · €140,791
EBIT margin
1.1%▼ 1.0pp
2019 · 2.1%
Net result
-€2,080▲ 94.4%
2023 · -€36,903
Working capital
-€34,849▲ 33.4%
2023 · -€52,302
Trend over the years
Click a name to add, emphasise or remove a line.Band: 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.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Turnover€233,057
Operating result€4,514▲ 54.6%€2,549▼ 43.5%-€12,070€452€3,146▲ 596%
Net result€3,883within the sector's middle half▲ 117%€1,057within the sector's middle half▼ 72.8%-€20,336below the sector's middle half-€36,903below the sector's middle half▼ 81.5%-€2,080within the sector's middle half▲ 94.4%
EBIT margin1.1%
Equity€28,414within the sector's middle half▲ 15.8%€29,470within the sector's middle half▲ 3.7%€9,134within the sector's middle half▼ 69.0%-€27,769below the sector's middle half-€29,849below the sector's middle half▼ 7.5%
Total assets€32,874below the sector's middle half▼ 14.3%€46,610within the sector's middle half▲ 41.8%€71,810within the sector's middle half▲ 54.1%€64,377within the sector's middle half▼ 10.4%€18,948below the sector's middle half▼ 70.6%
Debt€4,460▼ 67.7%€17,139▲ 284%€62,675▲ 266%€92,146▲ 47.0%€48,798▼ 47.0%
Working capital€15,379within the sector's middle half▲ 140%€15,976within the sector's middle half▲ 3.9%-€30,273within the sector's middle half-€52,302below the sector's middle half▼ 72.8%-€34,849below the sector's middle half▲ 33.4%
Solvency86.4%above the sector's middle half▲ 22.5pp63.2%above the sector's middle half▼ 23.2pp12.7%within the sector's middle half▼ 50.5pp-43.1%below the sector's middle half▼ 55.9pp-157.5%below the sector's middle half▼ 114.4pp
Current ratio4.45above the sector's middle half▲ 2.981.93within the sector's middle half▼ 2.520.52within the sector's middle half▼ 1.420.43below the sector's middle half▼ 0.080.29below the sector's middle half▼ 0.15
Return on assets (ROA)11.8%within the sector's middle half▲ 7.1pp2.3%within the sector's middle half▼ 9.5pp-28.3%below the sector's middle half▼ 30.6pp-57.3%below the sector's middle half▼ 29.0pp-11.0%below the sector's middle half▲ 46.3pp
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
After the dip in 2022 the operating result has climbed two years in a row; 2024 is 596% above 2023.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €18,948
Fixed assets
€5,000 ▼ 79.6%
Current assets
€13,949 ▼ 65.0%
Key figures and ratios
EBITDA
€7,712▼
2023 · €15,326
Cash flow
€2,486▲
2023 · -€22,029
Quick ratio
0.28▼
2023 · 0.37
Debt to equity
-1.63▲
2023 · -3.32
Interest coverage
120.94▲
2023 · 19.96
Debt ≤ 1 year
€48,798▼
2023 · €92,146
Income taxes
€5,162▼
2023 · €36,664
Staff costs
€2,449▼
2023 · €11,102
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Turnover70 | - | €233,057 | - | - | - | - |
| Goods, raw materials, services and sundry goods60/61 | - | €199,079 | €168,677 | €140,837 | €68,008 | ▼ 51.7% |
| Remuneration, social security and pensions62 | - | €27,009 | €22,972 | €11,102 | €2,449 | ▼ 77.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €4,790 | €3,219 | €16,725 | €14,874 | €4,566 | ▼ 69.3% |
| Other operating charges640/8 | - | €1,200 | €1,192 | €2,156 | €1,160 | ▼ 46.2% |
| Gross operating margin9900 | €14,611 | €33,977 | €28,818 | €28,585 | €11,322 | ▼ 60.4% |
| Operating profit (loss)9901 | €4,514 | €2,549 | -€12,070 | €452 | €3,146 | ▲ 596% |
| Financial income75/76B | - | - | €0 | €76 | - | - |
| Recurring financial income75 | - | - | €0 | €76 | - | - |
| Financial charges65/66B | - | €121 | €7,003 | €768 | €64 | ▼ 91.7% |
| Recurring financial charges65 | €67 | €121 | €7,003 | €768 | €64 | ▼ 91.7% |
| Profit (loss) for the period before taxes9903 | €4,447 | €2,428 | -€19,074 | -€240 | €3,082 | ▲ 1,386% |
| Income taxes67/77 | €564 | €1,372 | €1,262 | €36,664 | €5,162 | ▼ 85.9% |
| Profit (loss) for the period9904 | €3,883 | €1,057 | -€20,336 | -€36,903 | -€2,080 | ▲ 94.4% |
| Profit (loss) for the period to be appropriated9905 | €3,883 | €1,057 | -€20,336 | -€36,903 | -€2,080 | ▲ 94.4% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €32,874 | €46,610 | €71,810 | €64,377 | €18,948 | ▼ 70.6% |
| Fixed assets21/28 | €13,035 | €13,494 | €39,407 | €24,533 | €5,000 | ▼ 79.6% |
| Tangible fixed assets22/27 | €9,885 | €10,344 | €36,107 | €21,233 | €5,000 | ▼ 76.5% |
| Furniture and vehicles24 | - | €10,344 | €36,107 | €21,233 | €5,000 | ▼ 76.5% |
| Financial fixed assets28 | €3,150 | €3,150 | €3,300 | €3,300 | €0 | ▼ 100% |
| Current assets29/58 | €19,839 | €33,115 | €32,403 | €39,844 | €13,949 | ▼ 65.0% |
| Stocks and contracts in progress3 | €4,984 | €6,460 | €6,330 | €5,708 | €373 | ▼ 93.5% |
| Stocks30/36 | - | €6,460 | €6,330 | €5,708 | €373 | ▼ 93.5% |
| Amounts receivable within one year40/41 | €11,853 | €17,094 | €20,006 | €33,757 | €12,810 | ▼ 62.1% |
| Trade receivables40 | - | - | €1,317 | €16,531 | - | - |
| Other amounts receivable41 | - | €17,094 | €18,689 | €17,226 | €12,810 | ▼ 25.6% |
| Cash at bank and in hand54/58 | €3,002 | €9,054 | €5,559 | €379 | €766 | ▲ 102% |
| Deferred charges and accrued income490/1 | - | €507 | €507 | €0 | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €32,874 | €46,610 | €71,810 | €64,377 | €18,948 | ▼ 70.6% |
| Equity10/15 | €28,414 | €29,470 | €9,134 | -€27,769 | -€29,849 | ▼ 7.5% |
| Contributions10/11 | €18,600 | €18,600 | €18,600 | €18,600 | €18,600 | = |
| Capital10 | - | €18,600 | €18,600 | €18,600 | - | - |
| Issued capital100 | - | €18,600 | €18,600 | €18,600 | - | - |
| Reserves13 | €284 | €284 | €284 | €284 | €284 | = |
| Non-distributable reserves130/1 | - | €284 | €284 | €284 | €284 | = |
| Legal reserve130 | - | €284 | €284 | €284 | - | - |
| Reserves not available under the articles1311 | - | - | - | - | €284 | - |
| Profit (loss) carried forward14 | €9,530 | €10,586 | -€9,750 | -€46,653 | -€48,733 | ▼ 4.5% |
| Amounts payable17/49 | €4,460 | €17,139 | €62,675 | €92,146 | €48,798 | ▼ 47.0% |
| Amounts payable within one year42/48 | €4,460 | €17,139 | €62,675 | €92,146 | €48,798 | ▼ 47.0% |
| Trade debts44 | €1,921 | €809 | €1,440 | €20,287 | €4,720 | ▼ 76.7% |
| Suppliers440/4 | - | €809 | €1,440 | €20,287 | €4,720 | ▼ 76.7% |
| Taxes, remuneration and social security45 | - | €5,408 | €20,318 | €40,183 | €39,228 | ▼ 2.4% |
| Taxes450/3 | - | €2,945 | €5,600 | €37,976 | €39,228 | ▲ 3.3% |
| Remuneration and social security454/9 | - | €2,463 | €14,718 | €2,207 | - | - |
| Other amounts payable47/48 | - | €10,922 | €40,917 | €31,676 | €4,849 | ▼ 84.7% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €3,883 | €1,057 | -€20,336 | -€36,903 | -€2,080 | ▲ 94.4% |
| + Depreciation and write-downs630 | €4,790 | €3,219 | €16,725 | €14,874 | €4,566 | ▼ 69.3% |
| Operating cash flow (approximation) | €8,673 | €4,276 | -€3,611 | -€22,029 | €2,486 | ▲ 111% |
| Investment in fixed assets (approximation) | - | -€3,679 | -€42,638 | €0 | €14,967 | - |
| Change in cash | - | €6,052 | -€3,495 | -€5,179 | €387 | ▲ 107% |
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
2025
10-11
Bankruptcy
Opening
Tribunal de l’entreprise francophone de Bruxelles · event 03-11-2025
01-10
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 62 days late
2024
31-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 31 days late
2023
31-12
Financial
Weakest financial yearnet -€36,903
Net result drops to -€36,903, the lowest in the series.
22-11
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 114 days late
2022
14-10
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 75 days late
2021
24-11
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 116 days late
2020
31-12
Financial
Liquidity triplescurrent ratio 4.45
Current ratio from 1.46 to 4.45; short-term debt falls from €13,816 to €4,460.
29-12
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 151 days late
2019
30-09
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 61 days late
2018
31-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 31 days late
2017
26-09
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 57 days late
2016
29-08
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 29 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 7 acts read
About the unread acts
We know of 7 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
7 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, Ukkel · 1 establishment unit since 2012
Ground area
118 m²
Building footprint
92 m²
Volume, LiDAR
701 m³
Parcel 21616G0398/00W000, Brussels · tallest building 12.6 m, ±3 floors. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 establishment unit
Alsembergsesteenweg 1161, 1180 Ukkel
since 20122.206.792.560
1 parcel
Brussels
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21616G0398/00W000 | Brussels | 118 m² | 1 · 92 m² | 12.6 m · 3 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.
Insolvency mandates
1 mandate| Role | Name | Tenure |
|---|---|---|
| Curator | SOPHIE VANHOMWEGEN DREVE DES RENARDS 8/7,
1180 UCCLE |
03-11-2025 → present |
Similar companies · same sector, comparable size
Pizza A.S.
BE 0801.321.354
Dilbeek · Eq €9,135
KATALEYA
BE 0803.308.468
Sint-Pieters-Leeuw · Eq €9,128
BLAYZE BRANDING
BE 0671.491.606
Brussel · Eq €9,142
GLOBAL SUPPORT SERVICES
BE 0465.025.819
Hulshout · Eq €9,125
EL PIPAUMOU
BE 0789.762.419
Brussel · Eq €9,118
Of 21,853 companies in sector 56112 we hold annual accounts for 9,777. 6,701 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company (pre-2019)
Founded04-01-2012
Fiscal year end31-12
Activities, NACEBEL 2025
56112Limited-service restaurants, excluding mobile food services
Contact
E-mail
madakhal_1@hotmail.com
Phone
0485000440
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 28 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.