SIMPLEMENT 'L'
Open bankruptcyA bankruptcy procedure is open for SIMPLEMENT 'L' according to publications in the Belgian State Gazette. The 2024 annual accounts show negative equity (€-77k) and a net result of €-6k.
Signals
Five 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 €-77k
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 01-06-2025, 60 days ahead of the deadline.
NBB · 9 filingsDeviation from the deadline
2025
not confirmed
2024
60 d early
2023
50 d early
2022
67 d early
2021
5 d early
2020
10 d early
2019
19 d late
← before the deadline
after the deadline →
Financials · fiscal year 2024, micro schema
Turnover
€356k▲ 39.1%
2020 · €256k
2018: €177k
2019: €184k
2020: €256k
2018 → 2021
EBIT margin
-4.4%▼ 3.1pp
2020 · -1.3%
2018: 8.3%
2019: 5.0%
2020: -1.3%
2018 → 2021
Net result
€-6k▲ 55.4%
2023 · €-14k
2018: €13k
2019: €5k
2020: €-7k
2021: €-19k
2022: €-48k
2023: €-14k
2018 → 2024
Working capital
€-76k▼ 17.6%
2023 · €-65k
2018: €11k
2019: €16k
2020: €9k
2021: €-10k
2022: €-57k
2023: €-65k
2018 → 2024
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20202021202220232024Trend
Turnover€256k-€356k▲ 39.1%
Equity€10k-€-9k€-57k▼ 514%€-71k▼ 24.3%€-77k▼ 8.7%
Operating result€-3k-€-16k▼ 386%€-44k▼ 180%€-11k▲ 75.3%€-3k▲ 73.2%
Net result€-7k-€-19k▼ 174%€-48k▼ 151%€-14k▲ 71.0%€-6k▲ 55.4%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €3k in 2024 against €11k in 2023; the loss shrinks.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €60k
Fixed assets
€240=
Current assets
€59k▲ 4.5%
Key figures and ratios
Solvency
-129.5%▼
2023 · -124.5%
Current ratio
0.44▼
2023 · 0.47
Quick ratio
0.44▼
2023 · 0.47
Debt / equity
-1.77▲
2023 · -1.80
ROA
-10.4%▲
2023 · -24.3%
Debt
€137k▲
2023 · €128k
Debt ≤ 1 year
€135k▲
2023 · €121k
Debt > 1 year
€1k▼
2023 · €7k
Income taxes
€148▲
2023 · €129
Staff costs
€252k▲
2023 · €221k
Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.
Filed annual accounts
As filed with the NBB · 2024 against 2023
Balance sheet
Code20232024
Assets
Total assets20/58€57k€60k▲
Formation expenses20€0-
Fixed assets21/28€240€240=
Financial fixed assets28€240€240=
Current assets29/58€57k€59k▲
Amounts receivable within one year40/41€28k€20k▼
Trade receivables40€28k€20k▼
Other amounts receivable41€45€45=
Cash at bank and in hand54/58€26k€36k▲
Deferred charges and accrued income490/1€3k€3k▲
Equity and liabilities
Total equity and liabilities10/49€57k€60k▲
Equity10/15€-71k€-77k▼
Contributions10/11€6k€6k=
Reserves13€2k€2k=
Non-distributable reserves130/1€2k€2k=
Reserves not available under the articles1311€2k€2k=
Profit (loss) carried forward14€-79k€-85k▼
Amounts payable17/49€128k€137k▲
Amounts payable after more than one year17€7k€1k▼
Financial debts170/4€7k€1k▼
Amounts payable within one year42/48€121k€135k▲
Current portion of amounts payable after more than one year42€5k€5k▲
Trade debts44€15k€2k▼
Suppliers440/4€15k€2k▼
Taxes, remuneration and social security45€72k€91k▲
Taxes450/3€8k€8k▲
Remuneration and social security454/9€65k€82k▲
Other amounts payable47/48€29k€37k▲
Income statement
Code20232024
Remuneration, social security and pensions62€221k€252k▲
Other operating charges640/8€2k€6k▲
Gross operating margin9900€212k€255k▲
Operating profit (loss)9901€-11k€-3k▲
Financial charges65/66B€3k€3k▲
Recurring financial charges65€3k€3k▲
Profit (loss) for the period before taxes9903€-14k€-6k▲
Income taxes67/77€129€148▲
Profit (loss) for the period9904€-14k€-6k▲
Profit (loss) for the period to be appropriated9905€-14k€-6k▲
Appropriation of the result
Profit (loss) to be appropriated9906€-79k€-85k▼
Profit (loss) brought forward from the previous period14P€-65k€-79k▼
The notes to these accounts (3 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
2026
22-04
Bankruptcy
Opening
Tribunal de l’entreprise de Liège, division Liège · SIMPLEMENT ’L’ SRL RUE DU WARIHET 25, 4300 WAREMME · event 16-04-2026
2025
01-06
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
11-06
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
25-05
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-12
Financial
Weakest financial yearnet €-48k
Net result drops to €-48k, the lowest in the series.
26-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
21-07
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
19-08
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 19 days late
2019
05-07
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
17-07
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2017
18-08
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 18 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
2 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, Waremme · 2 establishment units since 2015
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 du Warihet 254300 WaremmeGround area
1,154 m²
Building footprint
275 m²
Volume, LiDAR
1,257 m³
3 parcels, Wallonia · tallest building 14.4 m, ±3 floors. Linked by address, not a title deed.
2 establishment units
SIMPLEMENT 'L'
since 20152.246.261.860
SIMPLEMENT 'L'
since 20202.301.387.455
3 parcels
Wallonia
3
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 64074C0402/00V007 | Wallonia | 646 m² | 1 · 107 m² | - |
| 64074A0451/00R000 | Wallonia | 400 m² | 1 · 106 m² | 7.7 m · 2 fl. |
| 61322A1374/00E000 | Wallonia | 107 m² | 1 · 62 m² | 14.4 m · 3 fl. |
Linked by address, not proof of ownership
Methodology
via registered seat: 1 · via establishment units: 2
3 of 3 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Insolvency mandates
2 mandates| Role | Name | Tenure |
|---|---|---|
| Curator | PIERRE DUSART AVENUE CONSTANTIN DE
GERLACHE 41, 4000 LIEGE 1 |
16-04-2026 → present |
| Curator | PIERRE-FRANCOIS
BOURLET CHAUSSEE DU ROI ALBERT 16, 4432 ALLEUR- |
16-04-2026 → present |
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Of 24,863 companies in sector 96220 we hold annual accounts for 1,443. 1,076 are within a factor 10 of this equity.See the whole sector
Company data · Crossroads Bank
Identification
Legal formPrivate limited company
Founded13-08-2015
Fiscal year end31-12
Activities, NACEBEL
47750Retail sale of cosmetics and toilet articles
96022Beauty treatment
96220Beauty care and other beauty treatments
96040Personal service activities
96230Day spas, saunas and steam baths
Sources
Crossroads Bank for EnterprisesNational Bank · 9 filingsAddress and cadastre registers
Data from official sources, last processed on 22-09-2026. Scores and ratios are computed by Checked and are not a credit decision.