SJMB
InactiveSJMB was declared bankrupt on 04-11-2024 (Tribunal de l’entreprise de Liège, division Liège); the bankruptcy was closed for insufficient assets by judgment of 01-04-2025, published in the Belgian State Gazette on 07-04-2025.
Summary
Inactive; last annual accounts for fiscal year 2023.
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 31-12-2024, 2 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 · 6 filingsPosition against the passed deadline
31-12-2024 close31-07-2025 deadline27-09-2026 today
neutral · Filed after the deadline
The financial year that closed on 31-12-2023 was due by 31-07-2024 and was filed on 11-10-2024, 72 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 · 6 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
72 d late
2022
168 d late
2021
31 d late
2020
31 d late
2019
119 d late
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 5 accounts on average 84 days after the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Checked, nothing found (1)
History
Financials · fiscal year 2023, micro schema
Equity
€822▼ 97.3%
2022 · €30,316
Total assets
€104,047▼ 15.1%
2022 · €122,541
Net result
-€29,494▼ 91.4%
2022 · -€15,413
Working capital
-€26,356
2022 · €1,149
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20192020202120222023
Operating result-€3,023▲ 17.2%€18,326€28,269▲ 54.3%-€12,523-€26,563▼ 112%
Net result-€3,088▲ 21.5%€15,674€18,475▲ 17.9%-€15,413-€29,494▼ 91.4%
Equity-€19€22,155€45,730▲ 106%€30,316▼ 33.7%€822▼ 97.3%
Total assets€46,876€104,430▲ 123%€122,541▲ 17.3%€104,047▼ 15.1%
Debt€19▼ 98.1%€24,721▲ 130,009%€58,700▲ 137%€92,225▲ 57.1%€103,225▲ 11.9%
Working capital€12,681€27,234▲ 115%€1,149▼ 95.8%-€26,356
Staff (FTE)5.45.8▲ 7.4%5.9▲ 1.7%7▲ 18.6%
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 €26,563 in 2023 against €12,523 in 2022; the loss grows and 2023 has the lowest result in the available series.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Assets €104,047
Fixed assets
€28,952 ▼ 0.7%
Current assets
€75,095 ▼ 19.6%
Equity and liabilities €104,047
Equity
€822 ▼ 97.3%
Debt
€103,225 ▲ 11.9%
Debt's share of the balance-sheet total rises from 75.3% to 99.2%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
-€21,347▼
2022 · -€7,626
Cash flow
-€24,279▼
2022 · -€10,517
Current ratio
0.74▼
2022 · 1.01
Quick ratio
0.65▼
2022 · 0.91
ROA
-28.3%▼
2022 · -12.6%
Interest coverage
-6.82▼
2022 · -2.64
Debt ≤ 1 year
€101,451▲
2022 · €92,225
Staff costs
€177,354▲
2022 · €167,312
Equity ratios withheld: equity of €822 is too small for a meaningful ratio.
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | €125,614 | €167,312 | €177,354 | ▲ 6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | - | €915 | €2,419 | €4,897 | €5,215 | ▲ 6.5% |
| Other operating charges640/8 | - | - | €3,292 | €1,750 | €29,742 | ▲ 1,599% |
| Gross operating margin9900 | -€1,468 | €124,188 | €159,594 | €161,437 | €185,749 | ▲ 15.1% |
| Operating profit (loss)9901 | -€3,023 | €18,326 | €28,269 | -€12,523 | -€26,563 | ▼ 112% |
| Financial income75/76B | - | - | €3 | - | €198 | - |
| Recurring financial income75 | - | - | €3 | - | €198 | - |
| Financial charges65/66B | - | - | €4,298 | €2,891 | €3,129 | ▲ 8.2% |
| Recurring financial charges65 | €64 | €1,390 | €4,298 | €2,891 | €3,129 | ▲ 8.2% |
| Profit (loss) for the period before taxes9903 | -€3,088 | €16,935 | €23,975 | -€15,413 | -€29,494 | ▼ 91.4% |
| Income taxes67/77 | - | €1,261 | €5,500 | - | - | - |
| Profit (loss) for the period9904 | -€3,088 | €15,674 | €18,475 | -€15,413 | -€29,494 | ▼ 91.4% |
| Profit (loss) for the period to be appropriated9905 | -€3,088 | €15,674 | €18,475 | -€15,413 | -€29,494 | ▼ 91.4% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | - | €46,876 | €104,430 | €122,541 | €104,047 | ▼ 15.1% |
| Fixed assets21/28 | - | €9,474 | €26,090 | €29,167 | €28,952 | ▼ 0.7% |
| Tangible fixed assets22/27 | - | €8,708 | €25,324 | €28,402 | €28,186 | ▼ 0.8% |
| Plant, machinery and equipment23 | - | - | €5,234 | €3,755 | €2,277 | ▼ 39.4% |
| Furniture and vehicles24 | - | - | €9,495 | €7,629 | €5,764 | ▼ 24.5% |
| Other tangible fixed assets26 | - | - | €10,595 | €17,017 | €15,146 | ▼ 11.0% |
| Assets under construction and advance payments27 | - | - | - | - | €5,000 | - |
| Financial fixed assets28 | - | €766 | €766 | €766 | €766 | = |
| Current assets29/58 | - | €37,402 | €78,340 | €93,374 | €75,095 | ▼ 19.6% |
| Stocks and contracts in progress3 | - | €8,505 | €8,505 | €8,992 | €9,179 | ▲ 2.1% |
| Stocks30/36 | - | - | €8,505 | €8,992 | €9,179 | ▲ 2.1% |
| Amounts receivable within one year40/41 | - | €14,128 | €34,009 | €57,972 | €46,509 | ▼ 19.8% |
| Trade receivables40 | - | - | - | €204 | - | - |
| Other amounts receivable41 | - | - | €34,009 | €57,768 | €46,509 | ▼ 19.5% |
| Cash at bank and in hand54/58 | - | €3,649 | €35,238 | €22,823 | €14,411 | ▼ 36.9% |
| Deferred charges and accrued income490/1 | - | - | €588 | €3,588 | €4,997 | ▲ 39.3% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | - | €46,876 | €104,430 | €122,541 | €104,047 | ▼ 15.1% |
| Equity10/15 | -€19 | €22,155 | €45,730 | €30,316 | €822 | ▼ 97.3% |
| Contributions10/11 | €7,000 | - | €18,600 | €18,600 | €18,600 | = |
| Profit (loss) carried forward14 | -€7,019 | €8,655 | €27,130 | €11,716 | -€17,778 | ▼ 252% |
| Amounts payable17/49 | €19 | €24,721 | €58,700 | €92,225 | €103,225 | ▲ 11.9% |
| Amounts payable after more than one year17 | - | - | €7,595 | - | - | - |
| Financial debts170/4 | - | - | €7,595 | - | - | - |
| Amounts payable within one year42/48 | €19 | €24,721 | €51,105 | €92,225 | €101,451 | ▲ 10.0% |
| Current portion of amounts payable after more than one year42 | - | - | €5,939 | €7,595 | €1,534 | ▼ 79.8% |
| Financial debts43 | - | - | €22 | €7,522 | €22 | ▼ 99.7% |
| Credit institutions430/8 | - | - | €22 | €7,522 | €22 | ▼ 99.7% |
| Trade debts44 | - | €5,871 | €12,707 | €50,833 | €51,545 | ▲ 1.4% |
| Suppliers440/4 | - | - | €12,707 | €50,833 | €51,545 | ▲ 1.4% |
| Taxes, remuneration and social security45 | - | - | €32,438 | €26,275 | €45,467 | ▲ 73.0% |
| Taxes450/3 | - | - | €11,982 | €16,119 | €4,787 | ▼ 70.3% |
| Remuneration and social security454/9 | - | - | €20,455 | €10,156 | €40,680 | ▲ 301% |
| Other amounts payable47/48 | - | - | - | - | €2,883 | - |
| Accrued charges and deferred income492/3 | - | - | - | - | €1,774 | - |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€3,088 | €15,674 | €18,475 | -€15,413 | -€29,494 | ▼ 91.4% |
| + Depreciation and write-downs630 | - | €915 | €2,419 | €4,897 | €5,215 | ▲ 6.5% |
| Operating cash flow (approximation) | -€3,088 | €16,589 | €20,894 | -€10,517 | -€24,279 | ▼ 131% |
| Investment in fixed assets (approximation) | - | - | -€19,036 | -€7,974 | -€5,000 | ▲ 37.3% |
| Change in cash | - | - | €31,589 | -€12,414 | -€8,413 | ▲ 32.2% |
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
07-04
Bankruptcy
Bankruptcy closure (insufficient assets)
Tribunal de l’entreprise de Liège, division Liège · event 01-04-2025
2024
08-11
Bankruptcy
Opening
Tribunal de l’entreprise de Liège, division Liège · event 04-11-2024
11-10
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 72 days late
15-01
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 168 days late
2023
31-12
Financial
Weakest financial yearnet -€29,494
Net result drops to -€29,494, the lowest in the series.
2022
31-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 31 days late
2021
31-12
Financial
Highest result since 2018net €18,475 ▲17.9%
Operating result €28,269, net result €18,475, both a record.
31-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 31 days late
2020
31-12
Financial
Back to profitnet €15,674
Net result €15,674 after 2 loss-making years.
27-11
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 119 days late
2019
27-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 27 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 5 acts read
About the unread acts
We know of 5 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
5 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
Insolvency mandates
1 mandate| Role | Name | Tenure |
|---|---|---|
| Curator | NATALIE DEBOUCHE RUE ALBERT 1ER 23,
4470 SAINT-GEORGES-SUR-MEUSE |
04-11-2024 → 01-04-2025 |
Structure & network
Owners and holdings
1 ownerChain of control
- L'OCQUIEROISE
- SJMB
Highest known parent: L'OCQUIEROISE. The sources do not say who stands above it.
Owners 1
- L'OCQUIEROISEparent100%
Holdings 0
No holding stated in the accounts, acts or LEI register we read.
According to the annual accounts of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.