TORINE
Open bankruptcyA bankruptcy procedure is open for TORINE according to publications in the Belgian State Gazette; curator: MANUELLA SENECAUT.
Summary
The 2022 annual accounts show negative equity (-€20,103) and a net result of -€46,948.
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
- Enterprise Court of Hainaut, Mons division
- Declared bankrupt
- 8 January 2024
- Supervising judge
- Sylvie Creteur
- Official Gazette
- 15-01-2024 (pdf) ↗search the document for 2024/101236
Deadlines
- Provisional date payments stopped
- 8 July 2023Moved back by judgment of 13 May 2024. Payments and security you received since that day can in some cases be challenged by the curator.art. XX.105, XX.111 and XX.112 CEL
- Appeal or third-party opposition until
- passed on 30 January 2024Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 7 February 2024art. XX.104 and XX.155 CEL
- First verification report
- passed on 8 March 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 8 January 2025Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Manuella SenecautRue Des Bruyeres, 15, 7050 Jurbise- . Date provisoire de cessation de paiement : 08/01/2024m.senecaut@avocarre.be
What to do now
- Do not deliver on credit any more without an agreement with the curator.
- Gather your documents: invoices, purchase orders, contract, delivery notes and reminders.
- 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.
- Delivered under retention of title? Reclaim your goods before the first report on the verification of claims.
- Ask your accountant about the VAT on the unpaid invoices: in a bankruptcy it can be recovered under conditions.
- 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
Two signals.
+raises risk
Checked, nothing found (1)
History
Go further with this company
Who ran this company, and where was it based, on a date before the end?Company as of a date Is the registered address a letterbox address or a business centre?Addresses Are there other customers at risk in your own list?List enrichment How is the Cafés and bars sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2022, micro schema
Equity
-€20,103
2021 · €26,845
Total assets
€52,444▼ 25.3%
2021 · €70,194
Net result
-€46,948
2021 · €2,704
Working capital
-€21,978
2021 · €26,095
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 56, Food and beverage service activities, 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
Line20182019202020212022
Operating result-€1,465--€23,397▼ 1,497%€357€3,658▲ 925%-€45,398
Net result-€2,434--€25,495▼ 948%-€486within the sector's middle half▲ 98.1%€2,704within the sector's middle half-€46,948below the sector's middle half
Equity€50,121-€24,627▼ 50.9%€24,141within the sector's middle half▼ 2.0%€26,845within the sector's middle half▲ 11.2%-€20,103below the sector's middle half
Total assets€117,172-€85,702▼ 26.9%€60,086within the sector's middle half▼ 29.9%€70,194within the sector's middle half▲ 16.8%€52,444within the sector's middle half▼ 25.3%
Debt€67,050-€61,075▼ 8.9%€35,944▼ 41.1%€43,349▲ 20.6%€72,547▲ 67.4%
Working capital€51,485-€27,187▼ 47.2%€23,991within the sector's middle half▼ 11.8%€26,095within the sector's middle half▲ 8.8%-€21,978within the sector's middle half
Solvency42.8%-28.7%▼ 14.0pp40.2%within the sector's middle half▲ 11.4pp38.2%within the sector's middle half▼ 1.9pp-38.3%below the sector's middle half▼ 76.6pp
Current ratio1.80-1.47▼ 0.341.67within the sector's middle half▲ 0.201.60within the sector's middle half▼ 0.070.70within the sector's middle half▼ 0.90
Return on assets (ROA)-2.1%--29.7%▼ 27.7pp-0.8%within the sector's middle half▲ 28.9pp3.9%within the sector's middle half▲ 4.7pp-89.5%below the sector's middle half▼ 93.4pp
Staff (FTE)3.3-3.9▲ 18.2%2.4within the sector's middle half▼ 38.5%6.3▲ 163%12.6▲ 100%
above
within
below
the middle half (P25 to P75) of NACE 56, Food and beverage service activities, 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
The operating result turns negative in 2022: a loss of €45,398 after €3,658 in 2021, the lowest result in the available series.
Balance-sheet composition
2022 in colour, 2021 as the grey bar beneath
Assets €52,444
Fixed assets
€1,874 ▲ 150%
Current assets
€50,570 ▼ 27.2%
Key figures and ratios
EBITDA
-€44,709▼
2021 · €4,258
Cash flow
-€46,260▼
2021 · €3,304
Quick ratio
0.66▼
2021 · 1.53
Debt to equity
-3.61▼
2021 · 1.61
Interest coverage
-28.83▼
2021 · 4.30
Debt ≤ 1 year
€72,547▲
2021 · €43,349
Staff costs
€114,210▲
2021 · €58,093
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | - | €58,093 | €114,210 | ▲ 96.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €1,572 | €1,513 | - | €600 | €688 | ▲ 14.7% |
| Other operating charges640/8 | - | - | - | €508 | €1,808 | ▲ 256% |
| Gross operating margin9900 | €113,642 | €94,456 | €52,637 | €62,859 | €71,308 | ▲ 13.4% |
| Operating profit (loss)9901 | -€1,465 | -€23,397 | €357 | €3,658 | -€45,398 | ▼ 1,341% |
| Financial income75/76B | - | - | - | €37 | €0 | ▼ 99.8% |
| Recurring financial income75 | €37 | €0 | €54 | €37 | €0 | ▼ 99.8% |
| Financial charges65/66B | - | - | - | €991 | €1,551 | ▲ 56.4% |
| Recurring financial charges65 | €1,506 | €1,593 | €896 | €991 | €1,551 | ▲ 56.4% |
| Profit (loss) for the period before taxes9903 | -€2,934 | -€24,990 | -€486 | €2,704 | -€46,948 | ▼ 1,836% |
| Income taxes67/77 | -€500 | €504 | - | - | - | - |
| Profit (loss) for the period9904 | -€2,434 | -€25,495 | -€486 | €2,704 | -€46,948 | ▼ 1,836% |
| Profit (loss) for the period to be appropriated9905 | -€2,434 | -€25,495 | -€486 | €2,704 | -€46,948 | ▼ 1,836% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €117,172 | €85,702 | €60,086 | €70,194 | €52,444 | ▼ 25.3% |
| Fixed assets21/28 | €1,663 | €150 | €150 | €750 | €1,874 | ▲ 150% |
| Tangible fixed assets22/27 | €1,513 | - | - | €600 | €1,724 | ▲ 187% |
| Plant, machinery and equipment23 | - | - | - | - | €1,724 | - |
| Furniture and vehicles24 | - | - | - | €600 | - | - |
| Financial fixed assets28 | €150 | €150 | €150 | €150 | €150 | = |
| Current assets29/58 | €115,508 | €85,552 | €59,936 | €69,444 | €50,570 | ▼ 27.2% |
| Stocks and contracts in progress3 | €12,785 | €9,875 | €7,505 | €3,020 | €2,860 | ▼ 5.3% |
| Stocks30/36 | - | - | - | €3,020 | €2,860 | ▼ 5.3% |
| Amounts receivable within one year40/41 | €6,327 | €9,755 | €9,373 | €12,812 | €7,108 | ▼ 44.5% |
| Trade receivables40 | - | - | - | €7,654 | €617 | ▼ 91.9% |
| Other amounts receivable41 | - | - | - | €5,158 | €6,490 | ▲ 25.8% |
| Cash at bank and in hand54/58 | €92,563 | €65,922 | €42,759 | €53,442 | €40,381 | ▼ 24.4% |
| Deferred charges and accrued income490/1 | - | - | - | €169 | €221 | ▲ 30.4% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €117,172 | €85,702 | €60,086 | €70,194 | €52,444 | ▼ 25.3% |
| Equity10/15 | €50,121 | €24,627 | €24,141 | €26,845 | -€20,103 | ▼ 175% |
| Contributions10/11 | €18,600 | €18,600 | - | €18,600 | €18,600 | = |
| Reserves13 | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Non-distributable reserves130/1 | - | - | - | €1,860 | €1,860 | = |
| Reserves not available under the articles1311 | - | - | - | €1,860 | €1,860 | = |
| Profit (loss) carried forward14 | €29,661 | €4,167 | €3,681 | €6,385 | -€40,563 | ▼ 735% |
| Amounts payable17/49 | €67,050 | €61,075 | €35,944 | €43,349 | €72,547 | ▲ 67.4% |
| Amounts payable within one year42/48 | €64,024 | €58,365 | €35,944 | €43,349 | €72,547 | ▲ 67.4% |
| Current portion of amounts payable after more than one year42 | - | - | - | €655 | €644 | ▼ 1.7% |
| Trade debts44 | €32,489 | €35,847 | €18,171 | €37,492 | €54,000 | ▲ 44.0% |
| Suppliers440/4 | - | - | - | €17,358 | €47,150 | ▲ 172% |
| Bills of exchange payable441 | - | - | - | €20,134 | €6,850 | ▼ 66.0% |
| Taxes, remuneration and social security45 | - | - | - | €5,026 | €17,771 | ▲ 254% |
| Taxes450/3 | - | - | - | €1,569 | €10,195 | ▲ 550% |
| Remuneration and social security454/9 | - | - | - | €3,458 | €7,576 | ▲ 119% |
| Other amounts payable47/48 | - | - | - | €175 | €132 | ▼ 24.4% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€2,434 | -€25,495 | -€486 | €2,704 | -€46,948 | ▼ 1,836% |
| + Depreciation and write-downs630 | €1,572 | €1,513 | - | €600 | €688 | ▲ 14.7% |
| Operating cash flow (approximation) | -€861 | -€23,981 | -€486 | €3,304 | -€46,260 | ▼ 1,500% |
| Investment in fixed assets (approximation) | - | €0 | €0 | -€1,200 | -€1,813 | ▼ 51.1% |
| Change in cash | - | -€26,642 | -€23,163 | €10,684 | -€13,061 | ▼ 222% |
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
2024
23-05
Bankruptcy
Date of cessation of payments moved back
Tribunal de l’entreprise du Hainaut, division Mons · event 13-05-2024
15-01
Bankruptcy
Opening
Tribunal de l’entreprise du Hainaut, division Mons · event 08-01-2024
2023
29-11
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 121 days late
2022
31-12
Financial
Weakest financial yearnet -€46,948
Net result drops to -€46,948, the lowest in the series.
31-12
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 153 days late
2021
31-12
Financial
Back to profitnet €2,704
Net result €2,704 after 3 loss-making years.
03-12
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 125 days late
2020
30-10
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 91 days late
2019
20-12
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 142 days late
2018
27-09
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 58 days late
2017
26-09
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 57 days late
2016
31-08
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 31 days late
2015
28-08
NBB filing
Annual accounts filed
fiscal year 2014 · full schema · 28 days late
2014
28-08
NBB filing
Annual accounts filed
fiscal year 2013 · full schema · 28 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, Braine-le-Comte · 1 establishment unit since 2004
Ground area
1,414 m²
Building footprint
237 m²
Parcel 55302B0429/00X000, Wallonia. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 establishment unit
TORINE
since 20042.136.314.241
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 55302B0429/00X000 | Wallonia | 1,414 m² | 1 · 237 m² | - |
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 | MANUELLA SENECAUT RUE DES BRUYERES, 15,
7050 JURBISE- .
Date provisoire de cessation de paiement : 08/01/2024 |
08-01-2024 → present |
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Of 14,002 companies in sector 56301 we hold annual accounts for 4,896. 4,070 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)
Founded05-03-2004
Fiscal year end31-12
Activities, NACEBEL 2025
56301Cafés and bars
56111Full-service restaurants
56210Event catering
77229Renting and leasing of other personal and household goods
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 29 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.