WAPI-TOITURE
Bankruptcy closedInactive since 02-09-2026; last annual accounts for fiscal year 2021.
Summary
WAPI-TOITURE was declared bankrupt on 17-04-2023 (Tribunal de l’entreprise de Liège, division Liège); the bankruptcy was closed by liquidation by judgment of 01-09-2026, published in the Belgian State Gazette on 07-09-2026.
Signals
Two signals. The signal on the left, the evidence on the right.
+raises risk○neutral
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2021 was due by 31-07-2022 and was filed on 29-07-2022, 2 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
not filed
2022
not filed
2021
2 d early
2020
24 d late
2019
91 d late
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2021, micro schema
Equity
€151k▲ 87.4%
2020 · €80k
2018: €38klowest in 4 years
2019: €90k▲ +136% vs 2018
2020: €80k▼ -11.2% vs 2019
2021: €151k▲ +87.4% vs 2020highest in 4 years
2018 → 2021
Total assets
€301k▲ 11.5%
2020 · €270k
2018: €253k
2019: €196k▼ -22.4% vs 2018lowest in 4 years
2020: €270k▲ +37.7% vs 2019
2021: €301k▲ +11.5% vs 2020highest in 4 years
2018 → 2021
Net result
€70k
2020 · €-10k
2018: €11k
2019: €52k▲ +382% vs 2018
2020: €-10k▼ -119% vs 2019lowest in 4 years
2021: €70k▲ +795% vs 2020highest in 4 years
2018 → 2021
Working capital
€142k▲ 63.6%
2020 · €87k
2018: €58klowest in 4 years
2019: €104k▲ +79.7% vs 2018
2020: €87k▼ -16.3% vs 2019
2021: €142k▲ +63.6% vs 2020highest in 4 years
2018 → 2021
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line2018201920202021Trend
Equity€38k-€90k▲ 136%€80k▼ 11.2%€151k▲ 87.4%
2018: €38klowest in 4 years
2019: €90k▲ +136% vs 2018
2020: €80k▼ -11.2% vs 2019
2021: €151k▲ +87.4% vs 2020highest in 4 years
Operating result€18k-€70k▲ 298%€-8k€89k
2018: €18k
2019: €70k▲ +298% vs 2018
2020: €-8k▼ -112% vs 2019lowest in 4 years
2021: €89k▲ +1194% vs 2020highest in 4 years
Net result€11k-€52k▲ 382%€-10k€70k
2018: €11k
2019: €52k▲ +382% vs 2018
2020: €-10k▼ -119% vs 2019lowest in 4 years
2021: €70k▲ +795% vs 2020highest in 4 years
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result returns to profit in 2021: €89k after a loss of €8k in 2020, the highest result in the available series.
Balance-sheet composition
2021 in colour, 2020 as the grey bar beneath
Assets €301k
Fixed assets
€8k ▲ 641%
Current assets
€293k ▲ 9.0%
Equity and liabilities €301k
Equity
€151k ▲ 87.4%
Debt
€150k ▼ 20.7%
Debt's share of the balance-sheet total falls from 70.2% to 49.9%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€91k▲
2020 · €-7k
Cash flow
€71k▲
2020 · €-9k
Current ratio
1.95▲
2020 · 1.48
Debt to equity
1.00▲
2020 · 0.10
ROE
46.6%▲
2020 · -12.6%
ROA
23.3%▲
2020 · -3.7%
Interest coverage
51.18
Debt ≤ 1 year
€150k▼
2020 · €182k
Income taxes
€18k
Staff costs
€6k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2021 against 2020 · 45 lines
Balance sheet
Code20202021
Assets
Total assets20/58€270k€301k▲
Fixed assets21/28€1k€8k▲
Tangible fixed assets22/27€530€8k▲
Furniture and vehicles24-€8k
Financial fixed assets28€570€570=
Current assets29/58€269k€293k▲
Amounts receivable after more than one year29-€150k
Other amounts receivable291-€150k
Amounts receivable within one year40/41€104k€131k▲
Trade receivables40-€130k
Other amounts receivable41-€556
Cash at bank and in hand54/58€14k€11k▼
Deferred charges and accrued income490/1-€560
Equity and liabilities
Total equity and liabilities10/49€270k€301k▲
Equity10/15€80k€151k▲
Contributions10/11-€6k
Reserves13€2k€2k=
Non-distributable reserves130/1-€2k
Reserves not available under the articles1311-€2k
Profit (loss) carried forward14€72k€143k▲
Amounts payable17/49€189k€150k▼
Amounts payable after more than one year17€8k-
Amounts payable within one year42/48€182k€150k▼
Current portion of amounts payable after more than one year42-€8k
Trade debts44€120k€82k▼
Suppliers440/4-€82k
Taxes, remuneration and social security45-€18k
Taxes450/3-€17k
Remuneration and social security454/9-€173
Other amounts payable47/48-€43k
Income statement
Code20202021
Remuneration, social security and pensions62-€6k
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€1k€1k▼
Other operating charges640/8-€149
Gross operating margin9900€-5k€96k▲
Operating profit (loss)9901€-8k€89k▲
Financial income75/76B-€499
Recurring financial income75€92€499▲
Financial charges65/66B-€2k
Recurring financial charges65€2k€2k▼
Profit (loss) for the period before taxes9903€-10k€88k▲
Income taxes67/77-€18k
Profit (loss) for the period9904€-10k€70k▲
Profit (loss) for the period to be appropriated9905€-10k€70k▲
Appropriation of the result
Profit (loss) to be appropriated9906-€143k
Profit (loss) brought forward from the previous period14P-€72k
The notes to these accounts (8 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2018 | 2019 | 2020 | 2021 | Change |
|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | - | €6k | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €9k | €9k | €1k | €1k | ▼ 15.0% |
| Other operating charges640/8 | - | - | - | €149 | - |
| Gross operating margin9900 | €38k | €82k | €-5k | €96k | ▲ 1,910% |
| Operating profit (loss)9901 | €18k | €70k | €-8k | €89k | ▲ 1,194% |
| Financial income75/76B | - | - | - | €499 | - |
| Recurring financial income75 | €4k | €104 | €92 | €499 | ▲ 444% |
| Financial charges65/66B | - | - | - | €2k | - |
| Recurring financial charges65 | €4k | €2k | €2k | €2k | ▼ 12.7% |
| Profit (loss) for the period before taxes9903 | €18k | €68k | €-10k | €88k | ▲ 972% |
| Income taxes67/77 | €7k | €16k | - | €18k | - |
| Profit (loss) for the period9904 | €11k | €52k | €-10k | €70k | ▲ 795% |
| Profit (loss) for the period to be appropriated9905 | €11k | €52k | €-10k | €70k | ▲ 795% |
| Line | 2018 | 2019 | 2020 | 2021 | Change |
|---|---|---|---|---|---|
| Assets | |||||
| Total assets20/58 | €253k | €196k | €270k | €301k | ▲ 11.5% |
| Fixed assets21/28 | €12k | €2k | €1k | €8k | ▲ 641% |
| Tangible fixed assets22/27 | €11k | €2k | €530 | €8k | ▲ 1,331% |
| Furniture and vehicles24 | - | - | - | €8k | - |
| Financial fixed assets28 | €570 | €570 | €570 | €570 | = |
| Current assets29/58 | €241k | €194k | €269k | €293k | ▲ 9.0% |
| Amounts receivable after more than one year29 | - | - | - | €150k | - |
| Other amounts receivable291 | - | - | - | €150k | - |
| Amounts receivable within one year40/41 | €84k | €40k | €104k | €131k | ▲ 25.5% |
| Trade receivables40 | - | - | - | €130k | - |
| Other amounts receivable41 | - | - | - | €556 | - |
| Cash at bank and in hand54/58 | €6k | €3k | €14k | €11k | ▼ 20.6% |
| Deferred charges and accrued income490/1 | - | - | - | €560 | - |
| Equity and liabilities | |||||
| Total equity and liabilities10/49 | €253k | €196k | €270k | €301k | ▲ 11.5% |
| Equity10/15 | €38k | €90k | €80k | €151k | ▲ 87.4% |
| Contributions10/11 | €6k | €6k | - | €6k | - |
| Reserves13 | €2k | €2k | €2k | €2k | = |
| Non-distributable reserves130/1 | - | - | - | €2k | - |
| Reserves not available under the articles1311 | - | - | - | €2k | - |
| Profit (loss) carried forward14 | €30k | €82k | €72k | €143k | ▲ 97.1% |
| Amounts payable17/49 | €214k | €105k | €189k | €150k | ▼ 20.7% |
| Amounts payable after more than one year17 | €31k | €16k | €8k | - | - |
| Amounts payable within one year42/48 | €183k | €89k | €182k | €150k | ▼ 17.2% |
| Current portion of amounts payable after more than one year42 | - | - | - | €8k | - |
| Trade debts44 | €110k | €33k | €120k | €82k | ▼ 32.0% |
| Suppliers440/4 | - | - | - | €82k | - |
| Taxes, remuneration and social security45 | - | - | - | €18k | - |
| Taxes450/3 | - | - | - | €17k | - |
| Remuneration and social security454/9 | - | - | - | €173 | - |
| Other amounts payable47/48 | - | - | - | €43k | - |
| Line | 2018 | 2019 | 2020 | 2021 | Change |
|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €11k | €52k | €-10k | €70k | ▲ 795% |
| + Depreciation and write-downs630 | €9k | €9k | €1k | €1k | ▼ 15.0% |
| Operating cash flow (approximation) | €20k | €61k | €-9k | €71k | ▲ 911% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €-8k | - |
| Change in cash | - | €-3k | €11k | €-3k | ▼ 126% |
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
2026
07-09
Bankruptcy
Bankruptcy closure (by liquidation)
Tribunal de l’entreprise de Liège, division Liège · event 01-09-2026
2023
21-04
Bankruptcy
Opening
Tribunal de l’entreprise de Liège, division Liège · event 17-04-2023
2022
29-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial
Back to profitnet €70k
Net result €70k after one loss-making year.
31-12
Financial
Equity above €150kEq €151k ▲87.4%
Equity rises from €80k to €151k.
24-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 24 days late
2020
31-12
Financial
Weakest financial yearnet €-10k
Net result drops to €-10k, the lowest in the series.
30-10
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 91 days late
2019
30-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 30 days late
2018
28-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 28 days late
2017
30-08
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 30 days late
2016
26-09
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 57 days late
Show earlier events
2015
24-08
NBB filing
Annual accounts filed
fiscal year 2014 · full schema · 24 days late
2014
15-12
NBB filing
Annual accounts filed
fiscal year 2013 · full schema · 137 days late
2013
10-12
NBB filing
Annual accounts filed
fiscal year 2012 · full schema · 132 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
We have established no sitting directors for this company. We derive directors from published Gazette acts; while there are none, or none read, nothing appears here. That does not mean the company has none: the CBE keeps its own list of function holders, which we do not read.
Location & real-estate footprint
Registered office, Soumagne
Ground area
870 m²
Building footprint
116 m²
Parcel 62069B0106/00K000, Wallonia. Linked by address, not a title deed.
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 62069B0106/00K000 | Wallonia | 870 m² | 1 · 116 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 | YUQIN CHEN RUE DE LA LECHE 36 36, 4020 LIEGE 2- |
17-04-2023 → 01-09-2026 |
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Of 8,566 companies in sector 43410 we hold annual accounts for 4,363. 3,755 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)
Founded26-01-2001
Fiscal year end31-12
Activities, NACEBEL 2025
43410Roofing work
Scores and ratios are computed by Checked and are not a credit decision.