THEVY
Open bankruptcyA bankruptcy procedure is open for THEVY according to publications in the Belgian State Gazette; curator: SOPHIE HUART.
Summary
The 2024 annual accounts show negative equity (€-137k) and a net result of €-136k.
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 €-137k
neutral · Filed after the deadline
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 29-08-2025, 29 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
29 d late
2023
92 d late
2022
31 d late
2021
72 d late
2020
61 d late
2019
115 d late
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2024, micro schema
Equity
€-137k▼ 24,931%
2023 · €-547
Total assets
€113k▼ 20.1%
2023 · €141k
Net result
€-136k
2023 · €13k
Working capital
€-162k▼ 537%
2023 · €-25k
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
Line20202021202220232024
Operating result€25k▲ 83.2%€-9k€-11k▼ 28.6%€18k€-132k
Net result€16k▲ 191%€-13k€-16k▼ 23.9%€13k€-136k
Equity€16k€3k▼ 81.9%€-13k€-547▲ 95.9%€-137k▼ 24,931%
Total assets€55k▼ 26.8%€71k▲ 28.7%€78k▲ 9.8%€141k▲ 79.9%€113k▼ 20.1%
Debt€40k▼ 48.0%€69k▲ 72.9%€92k▲ 33.7%€142k▲ 54.6%€250k▲ 76.2%
Working capital€-26k▲ 48.1%€-38k▼ 44.4%€-41k▼ 7.2%€-25k▲ 37.5%€-162k▼ 537%
Staff (FTE)3.2▲ 14.3%5.1▲ 59.4%6.9▲ 35.3%7.4▲ 7.2%9.4▲ 27.0%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2024: a loss of €132k after €18k in 2023, the lowest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €113k
Fixed assets
€25k ▲ 1.4%
Current assets
€88k ▼ 24.7%
Key figures and ratios
EBITDA
€-127k▼
2023 · €30k
Cash flow
€-131k▼
2023 · €25k
Solvency
-121.4%▼
2023 · -0.4%
Current ratio
0.35▼
2023 · 0.82
Debt to equity
-1.82
ROA
-120.9%▼
2023 · 9.0%
Interest coverage
-29.41▼
2023 · 9.70
Debt ≤ 1 year
€250k▲
2023 · €142k
Income taxes
€0▼
2023 · €2k
Staff costs
€210k▲
2023 · €103k
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 |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | €58k | €89k | €103k | €210k | ▲ 105% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €13k | €16k | €14k | €13k | €6k | ▼ 56.6% |
| Provisions for liabilities and charges: additions (uses and reversals)635/8 | - | - | €-4k | - | - | - |
| Other operating charges640/8 | - | €6k | €3k | €5k | €8k | ▲ 79.0% |
| Gross operating margin9900 | €91k | €71k | €91k | €138k | €92k | ▼ 33.3% |
| Operating profit (loss)9901 | €25k | €-9k | €-11k | €18k | €-132k | ▼ 854% |
| Financial income75/76B | - | €18 | €19 | €1 | €358 | ▲ 58,557% |
| Recurring financial income75 | €12 | €18 | €19 | €1 | €358 | ▲ 58,557% |
| Financial charges65/66B | - | €4k | €5k | €3k | €4k | ▲ 37.7% |
| Recurring financial charges65 | €5k | €4k | €5k | €3k | €4k | ▲ 37.7% |
| Profit (loss) for the period before taxes9903 | €21k | €-13k | €-15k | €14k | €-136k | ▼ 1,045% |
| Income taxes67/77 | €4k | €264 | €588 | €2k | €0 | ▼ 100.0% |
| Profit (loss) for the period9904 | €16k | €-13k | €-16k | €13k | €-136k | ▼ 1,177% |
| Profit (loss) for the period to be appropriated9905 | €16k | €-13k | €-16k | €13k | €-136k | ▼ 1,177% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €55k | €71k | €78k | €141k | €113k | ▼ 20.1% |
| Fixed assets21/28 | €42k | €41k | €28k | €25k | €25k | ▲ 1.4% |
| Tangible fixed assets22/27 | €34k | €33k | €19k | €17k | €17k | ▲ 2.1% |
| Plant, machinery and equipment23 | - | €14k | €10k | €8k | €10k | ▲ 22.9% |
| Furniture and vehicles24 | - | €3k | €1k | €9k | €7k | ▼ 17.3% |
| Other tangible fixed assets26 | - | €16k | €8k | - | - | - |
| Financial fixed assets28 | €8k | €8k | €8k | €8k | €8k | = |
| Current assets29/58 | €13k | €31k | €51k | €116k | €88k | ▼ 24.7% |
| Stocks and contracts in progress3 | €2k | €2k | €4k | €4k | - | - |
| Stocks30/36 | - | €2k | €4k | €4k | - | - |
| Amounts receivable within one year40/41 | €850 | €2k | - | €78k | €82k | ▲ 5.0% |
| Trade receivables40 | - | - | - | €64k | €82k | ▲ 27.4% |
| Other amounts receivable41 | - | €2k | - | €14k | - | - |
| Cash at bank and in hand54/58 | €5k | €21k | €42k | €32k | €3k | ▼ 90.9% |
| Deferred charges and accrued income490/1 | - | €6k | €5k | €3k | €3k | ▲ 4.1% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €55k | €71k | €78k | €141k | €113k | ▼ 20.1% |
| Equity10/15 | €16k | €3k | €-13k | €-547 | €-137k | ▼ 24,931% |
| Contributions10/11 | - | €19k | €19k | €19k | €19k | = |
| Reserves13 | €2k | €2k | €2k | €2k | €2k | = |
| Non-distributable reserves130/1 | - | €2k | €2k | €2k | €2k | = |
| Reserves not available under the articles1311 | - | €2k | €2k | €2k | €2k | = |
| Profit (loss) carried forward14 | €-5k | €-18k | €-34k | €-21k | €-157k | ▼ 649% |
| Amounts payable17/49 | €40k | €69k | €92k | €142k | €250k | ▲ 76.2% |
| Amounts payable within one year42/48 | €40k | €69k | €92k | €142k | €250k | ▲ 76.2% |
| Trade debts44 | €5k | €16k | €13k | €48k | €93k | ▲ 94.7% |
| Suppliers440/4 | - | €16k | €13k | €48k | €93k | ▲ 94.7% |
| Advances received on contracts in progress46 | - | - | - | €11k | - | - |
| Taxes, remuneration and social security45 | - | €38k | €43k | €65k | €143k | ▲ 121% |
| Taxes450/3 | - | €22k | €29k | €37k | €110k | ▲ 199% |
| Remuneration and social security454/9 | - | €15k | €14k | €28k | €33k | ▲ 18.9% |
| Other amounts payable47/48 | - | €15k | €36k | €18k | €14k | ▼ 24.9% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €16k | €-13k | €-16k | €13k | €-136k | ▼ 1,177% |
| + Depreciation and write-downs630 | €13k | €16k | €14k | €13k | €6k | ▼ 56.6% |
| Operating cash flow (approximation) | €30k | €3k | €-2k | €25k | €-131k | ▼ 614% |
| Investment in fixed assets (approximation) | - | €-15k | €-306 | €-10k | €-6k | ▲ 42.0% |
| Change in cash | - | €16k | €21k | €-10k | €-29k | ▼ 191% |
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
03-09
Bankruptcy
Opening
Tribunal de l’entreprise francophone de Bruxelles · event 14-08-2025
29-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 29 days late
2024
31-12
Financial
Weakest financial yearnet €-136k
Net result drops to €-136k, the lowest in the series.
31-10
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 92 days late
2023
31-12
Financial
Back to profitnet €13k
Net result €13k after 2 loss-making years.
31-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 31 days late
2022
11-10
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 72 days late
2021
30-09
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 61 days late
2020
31-12
Financial
Highest result since 2018net €16k ▲191%
Operating result €25k, net result €16k, both a record.
23-11
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 115 days late
2019
31-12
Financial
Back to profitnet €6k
Net result €6k after one loss-making year.
24-10
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 85 days late
Show earlier events
2018
27-09
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 58 days late
2017
28-09
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 59 days late
2016
23-09
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 54 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 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
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, Brussel · 1 establishment unit since 2002
Ground area
206 m²
Building footprint
206 m²
Volume, LiDAR
1,645 m³
Parcel 21816G0105/00M012, Brussels · tallest building 17.1 m, ±1 floor. Linked by address, not a title deed.
3
companies at this address
See who is registered here
1 establishment unit
THEVY
since 20022.099.035.161
1 parcel
Brussels
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21816G0105/00M012 | Brussels | 206 m² | 1 · 206 m² | 17.1 m · 1 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 HUART CHAUSSEE DE WATERLOO 880,
1000 BRUXELLES |
14-08-2025 → present |
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Of 21,861 companies in sector 56112 we hold annual accounts for 9,773. 3,830 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)
Founded04-03-2002
Fiscal year end31-12
Activities, NACEBEL 2025
56112Limited-service restaurants, excluding mobile food services
Scores and ratios are computed by Checked and are not a credit decision.