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START 2000

Open bankruptcy
Public limited companyfounded 1993Gustave Latinislaan 233, 1030 Schaarbeek, BelgiumKBO/BCE: BE 0449.324.289

A bankruptcy procedure is open for START 2000 according to publications in the Belgian State Gazette; curator: EYAL STERN.

Summary

The 2023 annual accounts show negative equity (-€5,804) and a net result of -€16,667.

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
9 September 2024
Supervising judge
FRANçOIS-XAVIER Bastenier
Official Gazette
24-09-2024 (pdf) ↗search the document for 2024/135731

Deadlines

File the claim in RegSol until
passed on 9 October 2024art. XX.104 and XX.155 CEL
Appeal or third-party opposition until
passed on 9 October 2024Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
First verification report
passed on 16 October 2024Goods 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
passed on 9 September 2025Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL

Curator

  • Eyal SternAvenue Louise 54, 1050 Ixellesstern@victor.law

What to do now

  1. Do not deliver on credit any more without an agreement with the curator.
  2. Gather your documents: invoices, purchase orders, contract, delivery notes and reminders.
  3. 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.
  4. Delivered under retention of title? Reclaim your goods before the first report on the verification of claims.
  5. Ask your accountant about the VAT on the unpaid invoices: in a bankruptcy it can be recovered under conditions.
  6. 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

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Signals

Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Register: open bankruptcy
The KBO register records the legal situation: open bankruptcy. This is today's state according to the register itself; the register carries no start date.
KBO · legal situation
raises risk · Open bankruptcy
Active bankruptcy procedure in the Belgisch Staatsblad. Claims are handled by the appointed curator.
Belgian State Gazette
neutral · Latest accounts filed on time
The financial year that closed on 30-06-2023 was due by 31-01-2024 and was filed on 29-01-2024, 2 days ahead of the deadline.
NBB · 10 filings
Deviation from the deadline
2025
not filed
2024
not filed
2023
2 d early
2022
9 d late
2021
1 d late
2020
1 d late
2019
1 d early
← before the deadline after the deadline →
tick = median of all Belgian filingsring = median in the sector

This company filed its last 5 accounts on average 2 days after the deadline; the sector median for financial year 2024 is on the deadline day, and 46% of the sector filed late.

Checked, nothing found (1)
neutral · No strike-offs in the KBO publications
We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
KBO publications · our coverage

History

START 2000 was incorporated on 2 February 1993.1 Total assets rose from EUR 2,892 in 2019 to EUR 15,053 in 2023.2 On 9 September 2024 the company was declared bankrupt.3

  1. 1Crossroads Bank for Enterprises
  2. 2National Bank, annual accounts 2019 and 2023
  3. 3Belgian State Gazette, 24-09-2024

Go further with this company

Investigating this company? Keep it with today's facts in a case file.

Financials · fiscal year 2023, micro schema

Equity
-€5,804
2022 · €10,863
Total assets
€15,053▲ 35.3%
2022 · €11,126
Net result
-€16,667▼ 450%
2022 · -€3,030
Working capital
-€13,929
2022 · €3,363
Trend over the years

Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 47, Retail trade, 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
Line20192020202120222023
Operating result€23,795-€18,480▼ 22.3%€5,563▼ 69.9%-€2,814-€16,472▼ 485%
Net result€23,564-€18,444within the sector's middle half▼ 21.7%€5,674within the sector's middle half▼ 69.2%-€3,030within the sector's middle half-€16,667below the sector's middle half▼ 450%
Equity-€10,225-€8,218within the sector's middle half€13,893within the sector's middle half▲ 69.0%€10,863within the sector's middle half▼ 21.8%-€5,804below the sector's middle half
Total assets€2,892-€9,799below the sector's middle half▲ 239%€17,302below the sector's middle half▲ 76.6%€11,126below the sector's middle half▼ 35.7%€15,053below the sector's middle half▲ 35.3%
Debt€13,117-€1,581▼ 88.0%€3,409▲ 116%€262▼ 92.3%€20,857▲ 7,849%
Working capital€1,637-€8,218within the sector's middle half▲ 402%€11,118within the sector's middle half▲ 35.3%€3,363within the sector's middle half▼ 69.7%-€13,929below the sector's middle half
Solvency83.9%above the sector's middle half80.3%above the sector's middle half▼ 3.6pp97.6%above the sector's middle half▲ 17.3pp-38.6%below the sector's middle half▼ 136.2pp
Current ratio6.20above the sector's middle half4.26above the sector's middle half▼ 1.9413.82above the sector's middle half▲ 9.560.33below the sector's middle half▼ 13.48
Return on assets (ROA)188.2%above the sector's middle half32.8%above the sector's middle half▼ 155.4pp-27.2%below the sector's middle half▼ 60.0pp-110.7%below the sector's middle half▼ 83.5pp
above within below the middle half (P25 to P75) of NACE 47, Retail trade, 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
-€20,000€0€20,000Operating result 2019: €23,795€23,795Net result 2019: €23,564€23,564Operating result 2020: €18,480€18,480Net result 2020: €18,444€18,444Operating result 2021: €5,563€5,563Net result 2021: €5,674€5,674Operating result 2022: -€2,814-€2,814Net result 2022: -€3,030-€3,030Operating result 2023: -€16,472-€16,472Net result 2023: -€16,667-€16,66720192020202120222023-€20,000-€10,000€0€10,000Operating result 2021: €5,563€5,560Net result 2021: €5,674€5,670Operating result 2022: -€2,814-€2,810Net result 2022: -€3,030-€3,030Operating result 2023: -€16,472-€16,500Net result 2023: -€16,667-€16,700202120222023
The operating result stays negative: a loss of €16,472 in 2023 against €2,814 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 €15,053
Fixed assets €8,125 ▲ 8.3%
Current assets €6,928 ▲ 91.1%
Key figures and ratios
2023 value · change against 2022
Quick ratio
0.05▼
2022 · 13.82
Debt to equity
-3.59▼
2022 · 0.02
Debt ≤ 1 year
€20,857▲
2022 · €262
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
Filed annual accounts As filed with the NBB · 2023 against 2022 · 35 lines
Balance sheet Code20222023
Assets
Total assets20/58€11,126€15,053▲
Fixed assets21/28€7,500€8,125▲
Financial fixed assets28€7,500€8,125▲
Current assets29/58€3,626€6,928▲
Stocks and contracts in progress3-€5,954
Stocks30/36-€5,954
Amounts receivable within one year40/41€971€969▼
Trade receivables40-€895
Other amounts receivable41€971€74▼
Cash at bank and in hand54/58€2,654€5▼
Equity and liabilities
Total equity and liabilities10/49€11,126€15,053▲
Equity10/15€10,863-€5,804▼
Contributions10/11€62,000€62,000=
Capital10€62,000€62,000=
Issued capital100€62,000€62,000=
Profit (loss) carried forward14-€51,137-€67,804▼
Amounts payable17/49€262€20,857▲
Amounts payable within one year42/48€262€20,857▲
Trade debts44-€2,891
Suppliers440/4-€2,891
Taxes, remuneration and social security45-€1,839
Taxes450/3-€1,839
Other amounts payable47/48€262€16,128▲
Income statement Code20222023
Other operating charges640/8€357-
Gross operating margin9900-€2,458-€16,472▼
Operating profit (loss)9901-€2,814-€16,472▼
Financial income75/76B-€0
Recurring financial income75-€0
Financial charges65/66B€215€196▼
Recurring financial charges65€215€196▼
Profit (loss) for the period before taxes9903-€3,030-€16,667▼
Profit (loss) for the period9904-€3,030-€16,667▼
Profit (loss) for the period to be appropriated9905-€3,030-€16,667▼
Appropriation of the result
Profit (loss) to be appropriated9906-€51,137-€67,804▼
Profit (loss) brought forward from the previous period14P-€48,107-€51,137▼

The notes to these accounts (2 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line20192020202120222023Change
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630--€2,775---
Other operating charges640/8---€357--
Gross operating margin9900€42,636€18,580€8,686-€2,458-€16,472▼ 570%
Operating profit (loss)9901€23,795€18,480€5,563-€2,814-€16,472▼ 485%
Financial income75/76B----€0-
Recurring financial income75-€248€238-€0-
Financial charges65/66B---€215€196▼ 9.1%
Recurring financial charges65€231€284€127€215€196▼ 9.1%
Profit (loss) for the period before taxes9903€23,564€18,444€5,674-€3,030-€16,667▼ 450%
Profit (loss) for the period9904€23,564€18,444€5,674-€3,030-€16,667▼ 450%
Profit (loss) for the period to be appropriated9905€23,564€18,444€5,674-€3,030-€16,667▼ 450%
Line20192020202120222023Change
Assets
Total assets20/58€2,892€9,799€17,302€11,126€15,053▲ 35.3%
Fixed assets21/28€90-€2,775€7,500€8,125▲ 8.3%
Tangible fixed assets22/27--€2,775---
Financial fixed assets28€90--€7,500€8,125▲ 8.3%
Current assets29/58€2,802€9,799€14,527€3,626€6,928▲ 91.1%
Stocks and contracts in progress3----€5,954-
Stocks30/36----€5,954-
Amounts receivable within one year40/41€2,752€9,278€12,935€971€969▼ 0.2%
Trade receivables40----€895-
Other amounts receivable41---€971€74▼ 92.4%
Cash at bank and in hand54/58€50€521€1,591€2,654€5▼ 99.8%
Equity and liabilities
Total equity and liabilities10/49€2,892€9,799€17,302€11,126€15,053▲ 35.3%
Equity10/15-€10,225€8,218€13,893€10,863-€5,804▼ 153%
Contributions10/11€62,000€62,000€62,000€62,000€62,000=
Capital10---€62,000€62,000=
Issued capital100---€62,000€62,000=
Profit (loss) carried forward14-€72,225-€53,782-€48,107-€51,137-€67,804▼ 32.6%
Amounts payable17/49€13,117€1,581€3,409€262€20,857▲ 7,849%
Amounts payable after more than one year17€11,952-----
Amounts payable within one year42/48€1,165€1,581€3,409€262€20,857▲ 7,849%
Trade debts44€54€205€3,000-€2,891-
Suppliers440/4----€2,891-
Taxes, remuneration and social security45----€1,839-
Taxes450/3----€1,839-
Other amounts payable47/48---€262€16,128▲ 6,046%
Line20192020202120222023Change
Profit (loss) for the period9904€23,564€18,444€5,674-€3,030-€16,667▼ 450%
+ Depreciation and write-downs630--€2,775---
Operating cash flow (approximation)€23,564€18,444€8,449-€3,030-€16,667▼ 450%
Investment in fixed assets (approximation)----€4,725-€625▲ 86.8%
Change in cash-€472€1,070€1,063-€2,650▼ 349%

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

Download as CSV

Timeline · acts, filings and financial milestones

2024
24-09
Bankruptcy Opening
Tribunal de l’entreprise francophone de Bruxelles · event 09-09-2024
29-01
NBB filing Annual accounts filed
fiscal year 2023 · micro schema
2023
30-06
Financial Weakest financial yearnet -€16,667
Net result drops to -€16,667, the lowest in the series.
09-02
NBB filing Annual accounts filed
fiscal year 2022 · micro schema · 9 days late
2022
30-06
Financial Liquidity triplescurrent ratio 13.82
Current ratio from 4.26 to 13.82; short-term debt falls from €3,409 to €262.
01-02
NBB filing Annual accounts filed
fiscal year 2021 · micro schema · 1 day late
2021
01-02
NBB filing Annual accounts filed
fiscal year 2020 · micro schema · 1 day late
2020
30-06
Financial Liquidity triplescurrent ratio 6.20
Current ratio from 2.41 to 6.20.
30-01
NBB filing Annual accounts filed
fiscal year 2019 · micro schema
2019
31-01
NBB filing Annual accounts filed
fiscal year 2018 · micro schema
2018
31-01
NBB filing Annual accounts filed
fiscal year 2017 · micro schema
2017
20-02
NBB filing Annual accounts filed
fiscal year 2016 · full schema · 20 days late
2015
25-11
NBB filing Annual accounts filed
fiscal year 2015 · full schema
2014
18-12
NBB filing Annual accounts filed
fiscal year 2014 · full schema
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 4 acts read
About the unread acts

We know of 4 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
4 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, Schaarbeek · 1 establishment unit since 1993
seat establishment The establishment unit on the map
Ground area
221 m²
Building footprint
149 m²
Volume, LiDAR
1,701 m³
Parcel 21904B0381/00E006, Brussels · tallest building 17.2 m, ±4 floors. Linked by address, not a title deed.
3 companies at this address See who is registered here
1 establishment unit
START 2000
Gustave Latinislaan 233, 1030 SchaarbeekRetail trade
since 19932.061.739.057
1 parcel
Brussels 1 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
21904B0381/00E006 Brussels 221 m² 1 · 149 m² 17.2 m · 4 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 EYAL STERN
AVENUE LOUISE 54, 1050 IXELLES-
09-09-2024 → present

Recognitions · licences · registrations

Food safety, FASFC

1 site
Schaarbeek2.061.739.057
1 permission
Toelating · Bakkerij · since 23-05-2023

Similar companies · same sector, comparable size

Of 2,342 companies in sector 47621 we hold annual accounts for 1,246. 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 formPublic limited company
Founded02-02-1993
Fiscal year end30-06
Activities, NACEBEL 2025
47621Retail sale of newspapers and periodicals
82990Other business support services
47279Other retail sale of food
56112Limited-service restaurants, excluding mobile food services
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.