J.P.L. 2 RESTAURATION
BankruptcySummary
The KBO register records for J.P.L. 2 RESTAURATION the legal situation: open bankruptcy; this is today's state according to the register itself, which carries no start date. The 2022 annual accounts show equity of €206k and a net result of €-74k.
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 31-12-2022 was due by 31-07-2023 and was filed on 11-07-2023, 20 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
not filed
2022
20 d early
2021
12 d early
2020
24 d early
2019
3 d early
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2022, full schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€-74k
2021 · €110k
2018: €-14k
2019: €4k
2020: €94k
2021: €110k
2018 → 2022
Working capital
€143k▼ 20.3%
2021 · €179k
2018: €54k
2019: €61k
2020: €71k
2021: €179k
2018 → 2022
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20182019202020212022Trend
Equity€72k-€76k▲ 5.8%€170k▲ 124%€280k▲ 64.8%€206k▼ 26.5%
Operating result€11k-€24k▲ 114%€148k▲ 531%€168k▲ 13.2%€-61k
Net result€-14k-€4k€94k▲ 2,165%€110k▲ 17.3%€-74k
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2022: a loss of €61k after €168k in 2021, the lowest result in the available series.
Balance-sheet composition
2022 in colour, 2021 as the grey bar beneath
Assets €719k
Fixed assets
€71k ▼ 29.5%
Current assets
€648k ▲ 9.6%
Equity and liabilities €719k
Equity
€206k ▼ 26.5%
Debt
€513k ▲ 24.7%
Debt's share of the balance-sheet total rises from 59.5% to 71.4%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
€-35k▼
2021 · €194k
Cash flow
€-48k▼
2021 · €136k
Current ratio
1.28▼
2021 · 1.44
Quick ratio
1.24▼
2021 · 1.38
Debt to equity
2.50▲
2021 · 1.47
ROE
-36.1%▼
2021 · 39.3%
ROA
-10.3%▼
2021 · 15.9%
Interest coverage
-2.35▼
2021 · 12.73
Debt ≤ 1 year
€505k▲
2021 · €411k
Income taxes
€2k▼
2021 · €51k
Staff costs
€883k▲
2021 · €759k
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 · 2022 against 2021 · 49 lines
Balance sheet
Code20212022
Assets
Total assets20/58€691k€719k▲
Fixed assets21/28€101k€71k▼
Tangible fixed assets22/27€97k€71k▼
Plant, machinery and equipment23€83k€62k▼
Furniture and vehicles24€13k€9k▼
Financial fixed assets28€4k-
Current assets29/58€591k€648k▲
Stocks and contracts in progress3€22k€22k▼
Stocks30/36€22k€22k▼
Amounts receivable within one year40/41€78k€172k▲
Trade receivables40€4k€4k=
Other amounts receivable41€73k€168k▲
Current investments50/53€308k€307k▼
Cash at bank and in hand54/58€177k€145k▼
Deferred charges and accrued income490/1€6k€2k▼
Equity and liabilities
Total equity and liabilities10/49€691k€719k▲
Equity10/15€280k€206k▼
Contributions10/11€62k€62k=
Reserves13€218k€218k=
Non-distributable reserves130/1€6k€6k=
Reserves not available under the articles1311€6k€6k=
Distributable reserves133€212k€212k=
Profit (loss) carried forward14-€-74k
Amounts payable17/49€411k€513k▲
Amounts payable within one year42/48€411k€505k▲
Trade debts44€239k€408k▲
Suppliers440/4€239k€408k▲
Advances received on contracts in progress46€5k-
Taxes, remuneration and social security45€168k€96k▼
Taxes450/3€73k€24k▼
Remuneration and social security454/9€95k€73k▼
Accrued charges and deferred income492/3-€8k
Income statement
Code20212022
Remuneration, social security and pensions62€759k€883k▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€26k€26k▼
Other operating charges640/8€5k€8k▲
Gross operating margin9900€958k€856k▼
Operating profit (loss)9901€168k€-61k▼
Financial income75/76B€9k€4k▼
Recurring financial income75€9k€4k▼
Financial charges65/66B€15k€15k▼
Recurring financial charges65€15k€15k▼
Profit (loss) for the period before taxes9903€161k€-72k▼
Income taxes67/77€51k€2k▼
Profit (loss) for the period9904€110k€-74k▼
Profit (loss) for the period to be appropriated9905€110k€-74k▼
Appropriation of the result
Profit (loss) to be appropriated9906€110k€-74k▼
Transfer to equity691/2€110k-
To other reserves6921€110k-
Social balance
Average headcount (FTE)908721.024.6▲
The notes to these accounts (8 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
2023
11-07
NBB filing
Annual accounts filed
fiscal year 2022 · full schema
2022
31-12
Financial
Weakest financial yearnet €-74k ▼167%
Net result drops to €-74k, the lowest in the series.
19-07
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2021
31-12
Financial
Highest result since 2018net €110k ▲17.3%
Operating result €168k, net result €110k, both a record.
31-12
Financial
Equity above €200kEq €280k ▲64.8%
3 profitable years in a row build equity to €280k.
07-07
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
2020
31-12
Financial
Equity above €150kEq €170k ▲124%
2 profitable years in a row build equity to €170k.
28-07
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
2019
31-12
Financial
Back to profitnet €4k
Net result €4k after one loss-making year.
25-07
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2018
03-08
NBB filing
Annual accounts filed
fiscal year 2017 · full schema · 3 days late
2017
28-08
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 28 days late
Show earlier events
2016
12-08
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 12 days late
2015
07-07
NBB filing
Annual accounts filed
fiscal year 2014 · full schema
2014
18-08
NBB filing
Annual accounts filed
fiscal year 2013 · full schema · 18 days late
Financial 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, Tournai · 1 establishment unit since 1999
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Boulevard Walter de Marvis(TOU) 187500 TournaiGround area
2,436 m²
Building footprint
3,004 m²
Volume, LiDAR
15,727 m³
Parcel 57462B0136/00K002, Wallonia · tallest building 7.7 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
QUICK HAMBURGER RESTAURANT
since 19992.065.188.495
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 57462B0136/00K002 | Wallonia | 2,435 m² | 1 · 3,004 m² | 7.7 m · 2 fl. |
Linked by address, not proof of ownership
Methodology
via registered seat: 1
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
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Of 21,888 companies in sector 56112 we hold annual accounts for 9,780. 6,622 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Company data · Crossroads Bank
Identification
Legal formPrivate limited company (pre-2019)
Founded27-01-1993
Fiscal year end31-12
Activities, NACEBEL 2025
56112Limited-service restaurants, excluding mobile food services
Sources
Crossroads Bank for EnterprisesNational Bank · 29 filingsAddress and cadastre registers
Scores and ratios are computed by Checked and are not a credit decision.