SHAMERIM
ActiveSummary
SHAMERIM has been active since 2012 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show negative equity (€-196k) and a net result of €-68k. Equity is shrinking by ~52.9% per year across the filed fiscal years. Its solvency ranks better than 7% of 691 sector peers (fiscal year 2024). The computed 12-month bankruptcy probability is < 0.1% (very low).
Checked score
Score 2024
44
/ 100
Weak
The score weighs solvency, liquidity and profitability. Bankruptcy probability contributes 35%. Negative equity caps the score. Every signal that weighs is under Signals.
Axes · tick = 2023
Profitability0▼-67
Solvency0=
Growth58=
Track record100
Bankruptcy probability, 12 months
< 0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
No credit on open account
Liquidity short (current ratio 0.7 against 0.7 in 2023; short-term debt: 134.6% and cash: 62.5% of total assets), and equity is negative.
Credit advice for your own amount and term
Signals
Seven signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 87
Relative position
BE, all sectors
reference
Sector 87
lower
← fewer bankruptcies
more bankruptcies →
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2024Solvency, return and age of the figures
Solvency
-51.5%
Return on assets
-17.8%
Age of the figures
21 mo
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
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 €-196k
raises risk · Filed more than 90 days late
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 05-08-2026, 370 days past the deadline. Measured on financial year 2023: companies more than 90 days late are in an abnormal legal state today in 5.61% of cases, against 1.66% across all filers.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
370 d late
2023
118 d late
2022
484 d late
2021
487 d late
2020
122 d late
2019
152 d late
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2024, full schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€-68k
2023 · €5k
2018: €-91k
2019: €-97k
2020: €-73k
2021: €-71k
2022: €-85k
2023: €5k
2018 → 2024
Working capital
€-152k▼ 20.7%
2023 · €-126k
2018: €164k
2019: €70k
2020: €-4k
2021: €-70k
2022: €-164k
2023: €-126k
2018 → 2024
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20202021202220232024Trend
Equity€22k-€-49k€-133k▼ 174%€-128k▲ 4.1%€-196k▼ 52.9%
Operating result€-44k-€-51k▼ 14.8%€-88k▼ 71.9%€10k€-59k
Net result€-73k-€-71k▲ 3.1%€-85k▼ 19.3%€5k€-68k
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2024: a loss of €59k after €10k in 2023.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €379k
Fixed assets
€21k ▼ 29.6%
Current assets
€359k ▲ 22.9%
Key figures and ratios
EBITDA
€-47k▼
2023 · €26k
Cash flow
€-56k▼
2023 · €22k
Solvency
-51.5%▼
2023 · -39.8%
Current ratio
0.70▲
2023 · 0.70
Debt to equity
-2.94▲
2023 · -3.51
ROA
-17.8%▼
2023 · 1.7%
Interest coverage
-5.57▼
2023 · 5.53
Debt
€575k▲
2023 · €449k
Debt ≤ 1 year
€511k▲
2023 · €418k
Income taxes
€341
Staff costs
€1.38M▲
2023 · €1.25M
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 · 2024 against 2023 · 48 lines
Balance sheet
Code20232024
Assets
Total assets20/58€321k€379k▲
Fixed assets21/28€30k€21k▼
Intangible fixed assets21€0-
Tangible fixed assets22/27€27k€18k▼
Land and buildings22€318-
Plant, machinery and equipment23€5k€3k▼
Furniture and vehicles24€6k€2k▼
Other tangible fixed assets26€16k€14k▼
Financial fixed assets28€3k€3k=
Current assets29/58€292k€359k▲
Amounts receivable within one year40/41€128k€118k▼
Trade receivables40€7k€37k▲
Other amounts receivable41€121k€80k▼
Cash at bank and in hand54/58€163k€237k▲
Deferred charges and accrued income490/1€1k€3k▲
Equity and liabilities
Total equity and liabilities10/49€321k€379k▲
Equity10/15€-128k€-196k▼
Contributions10/11€185k€185k=
Capital10€185k€185k=
Profit (loss) carried forward14€-313k€-381k▼
Amounts payable17/49€449k€575k▲
Amounts payable within one year42/48€418k€511k▲
Financial debts43€43k€45k▲
Credit institutions430/8€43k€45k▲
Trade debts44€48k€109k▲
Suppliers440/4€48k€109k▲
Taxes, remuneration and social security45€245k€231k▼
Taxes450/3€24k€14k▼
Remuneration and social security454/9€221k€217k▼
Accrued charges and deferred income492/3€32k€64k▲
Income statement
Code20232024
Remuneration, social security and pensions62€1.25M€1.38M▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€16k€12k▼
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4-€-42k
Other operating charges640/8€2k€2k▲
Non-recurring operating charges66A€16k€46k▲
Gross operating margin9900€1.30M€1.34M▲
Operating profit (loss)9901€10k€-59k▼
Financial income75/76B€0€182▲
Recurring financial income75€0€182▲
Financial charges65/66B€5k€8k▲
Recurring financial charges65€5k€8k▲
Profit (loss) for the period before taxes9903€5k€-67k▼
Income taxes67/77-€341
Profit (loss) for the period9904€5k€-68k▼
Profit (loss) for the period to be appropriated9905€5k€-68k▼
Appropriation of the result
Profit (loss) to be appropriated9906€-313k€-381k▼
Profit (loss) brought forward from the previous period14P€-318k€-313k▲
Social balance
Average headcount (FTE)9087-26.6
The notes to these accounts (11 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
2026
05-08
NBB filing
Annual accounts filed
fiscal year 2024 · full schema · 370 days late
23-02
State Gazette act
Appointment: DGST & PARTNERS (statutory auditor)2 facts ▸
State Gazette act
Appointment: DGST & PARTNERS (statutory auditor)
2 facts ▸
- General meeting, 01-10-2025
- Auditor appointment, DGST & PARTNERS (statutory auditor)
2025
10-04
State Gazette act
Resignations: Alain Kapuszinski (director) and Kinga Koza (director)3 facts ▸
State Gazette act
Resignations: Alain Kapuszinski (director) and Kinga Koza (director)
3 facts ▸
- General meeting, 20-01-2025
- Director resignation, Alain Kapuszinski (director)
- Director resignation, Kinga Koza (director)
24-03
State Gazette act
Resignations: Alain Kapuszinski (director) and Kinga Koza (director)Appointments: Ludovic Coulon, FM Médical and 2 others · Permanent representative: Fouzia Moumni9 facts ▸
State Gazette act
Resignations: Alain Kapuszinski (director) and Kinga Koza (director)
Appointments: Ludovic Coulon, FM Médical and 2 others · Permanent representative: Fouzia Moumni9 facts ▸
- General meeting, 20-01-2025
- Board meeting, 20-01-2025
- Director resignation, Alain Kapuszinski (director)
- Director resignation, Kinga Koza (director)
- Director appointment, Ludovic Coulon (director)
- Director appointment, FM Médical (director)
- Permanent representative, Fouzia Moumni
- Director appointment, Thierry Balériaux (director)
- Director appointment, Yves Legrain (director)
03-01
State Gazette act
Reappointments: KAPUSZINSKI Kinga, KAPUSZINSKI Alain and Van De Sype Dominique6 facts ▸
State Gazette act
Reappointments: KAPUSZINSKI Kinga, KAPUSZINSKI Alain and Van De Sype Dominique
6 facts ▸
- General meeting, 15-01-2024
- Director reappointment, KAPUSZINSKI Kinga (director)
- Director reappointment, KAPUSZINSKI Alain (director)
- Director reappointment, Van De Sype Dominique (director)
- Director reappointment, KAPUSZINSKI Kinga (délégation à la gestion journalière)
- Director reappointment, KAPUSZINSKI Alain (délégation à la gestion journalière)
2024
26-11
NBB filing
Annual accounts filed
fiscal year 2023 · full schema · 118 days late
26-11
NBB filing
Annual accounts filed
fiscal year 2022 · full schema · 484 days late
2023
31-12
Financial
Back to profitnet €5k
Net result €5k after 5 loss-making years.
30-11
NBB filing
Annual accounts filed
fiscal year 2021 · full schema · 487 days late
10-08
State Gazette act
Resignation: Marc NYSSEN (director)2 facts ▸
State Gazette act
Resignation: Marc NYSSEN (director)
2 facts ▸
- Board meeting, 30-09-2022
- Director resignation, Marc NYSSEN (director)
2021
30-11
NBB filing
Annual accounts filed
fiscal year 2020 · full schema · 122 days late
2020
30-12
NBB filing
Annual accounts filed
fiscal year 2019 · full schema · 152 days late
Show earlier events
2019
31-12
Financial
Weakest financial yearnet €-97k
Net result drops to €-97k, the lowest in the series; recovery starts the following year.
26-09
State Gazette act
Appointments: Marc Nyssen (director) and Alain Kapuszinski (daily management delegate)Reappointments: Kinga Koza, Alain Kapuszinski and Dominique de Sype10 facts ▸
State Gazette act
Appointments: Marc Nyssen (director) and Alain Kapuszinski (daily management delegate)
Reappointments: Kinga Koza, Alain Kapuszinski and Dominique de Sype10 facts ▸
- General meeting, 05-04-2019
- Director appointment, Marc Nyssen (director)
- Director reappointment, Kinga Koza (director)
- Director reappointment, Alain Kapuszinski (director)
- Director reappointment, Dominique de Sype (director)
- Board composition, Kinga Koza (director)
- Board composition, Alain Kapuszinski (director)
- Board composition, Marc Nyssen (director)
- Board composition, Dominique de Sype (director)
- Director appointment, Alain Kapuszinski (daily management delegate)
29-08
NBB filing
Annual accounts filed
fiscal year 2018 · full schema · 29 days late
2018
13-07
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2017
06-12
State Gazette act
Withdrawal: Vincent ROELANDS (member)Admissions: Maxime KAPUSZINSKI (member) and Dominique VAN DE SYPE (member) · Resignation: Vincent ROELANDS (director) · Appointments: Dominique VAN DE SYPE, Kinga KOZA and Alain KAPUSZINSKI15 facts ▸
State Gazette act
Withdrawal: Vincent ROELANDS (member)
Admissions: Maxime KAPUSZINSKI (member) and Dominique VAN DE SYPE (member) · Resignation: Vincent ROELANDS (director) · Appointments: Dominique VAN DE SYPE, Kinga KOZA and Alain KAPUSZINSKI15 facts ▸
- General meeting, 29-09-2017
- Board meeting, 29-09-2017
- Member resignation, Vincent ROELANDS
- Member admission, Maxime KAPUSZINSKI
- Member admission, Dominique VAN DE SYPE
- Director resignation, Vincent ROELANDS (director)
- Director discharge, Vincent ROELANDS
- Director appointment, Dominique VAN DE SYPE (director)
- Board composition, Vincent ROELANDS (director)
- Board composition, Kinga KOZA (director)
- Board composition, Alain KAPUSZINSKI (director)
- Board composition, Dominique VAN DE SYPE (director)
- +3 further facts in this act
31-08
State Gazette act
Reappointments: Kapuszinski Alain (director) and Kinga Koza (director)3 facts ▸
State Gazette act
Reappointments: Kapuszinski Alain (director) and Kinga Koza (director)
3 facts ▸
- General meeting, 30-06-2017
- Director reappointment, Kapuszinski Alain (director)
- Director reappointment, Kinga Koza (director)
13-07
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
2016
05-10
State Gazette act
Appointment: ROELANDS Vincent (director)Mandate compensation5 facts ▸
State Gazette act
Appointment: ROELANDS Vincent (director)
Mandate compensation5 facts ▸
- General meeting, 22-08-2016
- Board meeting, 22-08-2016
- Director appointment, ROELANDS Vincent (director)
- Mandate compensation, ROELANDS Vincent
- Director appointment, ROELANDS Vincent (managing director)
15-07
NBB filing
Annual accounts filed
fiscal year 2015 · full schema
2014
01-08
State Gazette act
Resignation: Ulrich RICHARD (director)1 fact ▸
State Gazette act
Resignation: Ulrich RICHARD (director)
1 fact ▸
- Director resignation, Ulrich RICHARD (director)
2013
13-08
State Gazette act
Statutes amendmentDissolution beneficiary3 facts ▸
State Gazette act
Statutes amendment
Dissolution beneficiary3 facts ▸
- General meeting, 30-07-2013
- Statutes amendment
- Dissolution beneficiary, ASBL « Revivre à SUGNY » avec sa finalité au 27 juillet 2013
2012
12-11
State Gazette act
Capital & sharesResignations: Alain KAPUSZINSKI (member and director) and Ulrich RICHARD (director) · Withdrawal: Kinga KOZA (member) · Demerger12 facts ▸
State Gazette act
Capital & shares
Resignations: Alain KAPUSZINSKI (member and director) and Ulrich RICHARD (director) · Withdrawal: Kinga KOZA (member) · Demerger12 facts ▸
- General meeting, 17-10-2012
- Board meeting, 25-07-2012
- Demerger, 01-01-2012
- Demerger, 01-01-2012
- Net-asset statement, 01-01-2012
- Director resignation, Alain KAPUSZINSKI (member and director)
- Director discharge, Alain KAPUSZINSKI (director)
- Director resignation, Ulrich RICHARD (director)
- Director discharge, Ulrich RICHARD (director)
- Member resignation, Kinga KOZA (member)
- Power of attorney, Germain PHILIPPART
- Power of attorney, Axel DUBOIS
12-11
State Gazette act
Capital & sharesDemerger · Power of attorney · Financial condition14 facts ▸
State Gazette act
Capital & shares
Demerger · Power of attorney · Financial condition14 facts ▸
- General meeting, 17-10-2012
- Demerger, apport à titre gratuit, Maison de Mont
- Power of attorney, Alain KAPUSZINSKI
- Power of attorney, Hervé DUYSENS
- Demerger, apport à titre gratuit, Les Pénates de Laneffe
- Financial condition, Ligne de crédit de 500.000 EUR répartie: 20% (100.000 EUR) pour DOMAINE DE TAINTIGNIES, 80% (400.000 EUR) pour BETHESDA et SHAMERIM ensemble; engagement de n'in…
- Debt allocation, Dettes communes: dénominateur 100, numérateur 60 pour DOMAINE DE TAINTIGNIES, 15 pour SHAMERIM, 25 pour BETHESDA
- Apport detail, 01-01-2012
- Condition suspensive, Accord de l'AWIPH pour transférer les autorisations de prise en charge et absence de contestation des autorités françaises
- Condition resolutoire, Si une ou plusieurs autorités subsidiantes refusent leur accord sur le transfert des subsides ou interventions, la scission est résolue
- Apport detail, La branche d'activité ne comprend aucun bien immobilier ni droit réel immobilier
- Apport detail, L'apport n'entraîne pas la dissolution de l'association apporteuse qui continuera son activité à Taintignies, rue de Florent, 40
- +2 further facts in this act
12-11
State Gazette act
Capital & sharesDemerger · Power of attorney · Apport condition12 facts ▸
State Gazette act
Capital & shares
Demerger · Power of attorney · Apport condition12 facts ▸
- General meeting, 17-10-2012
- Demerger, Apport à titre gratuit de la branche d'activité constituée de l'établissement 'Les Pénates de Laneffe' situé à Laneffe, rue Chapelle Rosine, 19
- Power of attorney, Kinga KOZA
- Power of attorney, Ulrich RICHARD
- Apport condition, Ligne de crédit de 500.000 EUR répartie à concurrence de 20% (100.000 EUR) pour DOMAINE DE TAINTIGNIES et 80% (400.000 EUR) pour BETHESDA et SHAMERIM ensemble;…
- Apport condition, Règle proportionnelle pour dettes communes: dénominateur 100, numérateur 60 pour DOMAINE DE TAINTIGNIES, 15 pour SHAMERIM, 25 pour BETHESDA
- Apport condition, Bilan de répartition arrêté au 1er janvier 2012
- Apport condition, La branche d'activité apportée ne comprend aucun bien immobilier ni droit réel immobilier
- Apport condition, L'apport n'entraîne pas la dissolution de DOMAINE DE TAINTIGNIES qui continue son activité à Taintignies, rue de Florent, 40
- Demerger, Apport à titre gratuit de la branche d'activité constituée de l'établissement 'Maison de Mont' situé à Mont-sur-Marchienne, rue du Gallois, 2
- Budget approval, Approbation du budget de l'exercice en cours révisé par le conseil d'administration pour tenir compte de l'apport de la branche d'activité
- Apport condition, Condition résolutoire: l'opération est résolue si l'une ou l'autre des autorités subsidiantes refuse son accord sur le transfert des subsides ou interventions
07-08
State Gazette act
Capital & sharesDemerger · Accounting effect · Real estate15 facts ▸
State Gazette act
Capital & shares
Demerger · Accounting effect · Real estate15 facts ▸
- Board meeting, 25-07-2012
- Board meeting, 25-07-2012
- Demerger, Apport à titre gratuit de la branche d'activité 'Les Pénates de Laneffe'
- Demerger, Apport à titre gratuit de la branche d'activité 'Maison de Mont'
- Accounting effect, 01-01-2012
- Real estate, Établissement 'Les Pénates de Laneffe'
- Real estate, Établissement 'Maison de Mont'
- Retained branch, Branches d'activité 'Le Domaine de Taintignies' et 'Les appartements de Rumes'
- No dissolution, ja
- Agreement, 12-07-2012
- Debt allocation, 25, 15
- Balance sheet, 01-01-2012
- +3 further facts in this act
12-06
State Gazette act
IncorporationAppointments: Alain Kapuszinski, Kinga Koza and Ulrich Richard · Founder · Alternative name16 facts ▸
State Gazette act
Incorporation
Appointments: Alain Kapuszinski, Kinga Koza and Ulrich Richard · Founder · Alternative name16 facts ▸
- Incorporation, 22-05-2012
- Founder, Alain Kapuszinski
- Founder, Hervé Duysens
- Founder, Kinga Koza
- Founder, Ulrich Richard
- Director appointment, Alain Kapuszinski (director)
- Director appointment, Kinga Koza (director)
- Director appointment, Ulrich Richard (director)
- Director appointment, Kinga Koza (chair)
- Director appointment, Alain Kapuszinski (treasurer)
- Director appointment, Ulrich Richard (secretary)
- Director appointment, Alain Kapuszinski (daily management delegate)
- +4 further facts in this act
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
7 directors, no change since 2025
COULON Ludovic
CurrentDirector · since 20-01-2025
FM Médical
CurrentDirector · since 20-01-2025 · Legal entity · perm. rep.: Fouzia Moumni
Thierry Balériaux
CurrentDirector · since 20-01-2025
Yves Legrain
CurrentDirector · since 20-01-2025
KAPUSZINSKI Kinga
CurrentDirector · since 25-03-2024
Dominique VAN DE SYPE
CurrentDirector · since 29-09-2017
1 other director
Dominique de Sype
Not recently confirmedDirector
20-01-2025
COULON Ludovic: Appointed as Director
20-01-2025
FM Médical: Appointed as Director
20-01-2025
Thierry Balériaux: Appointed as Director
20-01-2025
Yves Legrain: Appointed as Director
20-01-2025
Alain Kapuszinski: Resigned as Director
Location & real-estate footprint
Registered office, Walcourt · 1 establishment unit since 2012
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.
Rue Chapelle Rosine(Lan) 195651 WalcourtGround area
3,810 m²
Building footprint
927 m²
Parcel 93037A0183/00B000, Wallonia. Linked by address, not a title deed.
1 establishment unit
SHAMERIM
since 20122.213.567.120
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 93037A0183/00B000 | Wallonia | 3,810 m² | 1 · 927 m² | - |
Linked by address, not proof of ownership
Methodology
via registered seat: 1
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Statutory auditor
1 auditor| DGST & PARTNERS - REVISEUR D'ENTREPRISES-BEDRIJFSREVISORENCurrent Statutory auditor | 01-10-2025 → present |
Articles of association
Purpose
L'association a pour but, en dehors de toute espèce d'appartenance religieuse, philosophie ou politique, d'améliorer la qualité de vie des personnes handicapées et de leur famille
Full purpose
L'association a pour but, en dehors de toute espèce d'appartenance religieuse, philosophie ou politique, d'améliorer la qualité de vie des personnes handicapées et de leur famille.
Structure & network
Connections & network
9 connected companiesLinked via shared directors
via Dominique VAN DE SYPE · Director
→
via Dominique VAN DE SYPE · Chair
→
via Dominique VAN DE SYPE · Director
former→
via Dominique VAN DE SYPE · Director
former→
Show 5 more companies with a shared director
via Dominique VAN DE SYPE · Director
former→
via COULON Ludovic · Manager
former→
via Dominique VAN DE SYPE · Administrateur et membre de l'ag représentant le territoire du centre, charleroi et soignies
former→
via Dominique VAN DE SYPE · Director
former→
via Dominique VAN DE SYPE · Director
former→
Acquisitions and mergers
1 transactionReceived in a demerger part of:DOMAINE DE TAINTIGNIES
Capital and shareholders
Shareholders according to the acts
At incorporation
act of 12-06-2012 ↗
- Alain Kapuszinski founder
- Hervé Duysens founder
- Kinga Koza founder
- Ulrich Richard founder
The Belgian State Gazette names shareholders only when an act mentions them; the share register itself is not published.
Recognitions · licences · registrations
Food safety, FASFC
1 siteWalcourt2.213.567.120
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Of 322 companies in sector 87202 we hold annual accounts for 273. 35 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Company data · Crossroads Bank
Identification
Legal formNon-profit association
Founded22-05-2012
Fiscal year end31-12
Activities, NACEBEL 2025
87202Residential care activities
Sources
Crossroads Bank for EnterprisesNational Bank · 11 filingsAddress and cadastre registers
Scores and ratios are computed by Checked and are not a credit decision.