MIRA INFORM REPORT

 

 

Report Date :

30.05.2014

 

IDENTIFICATION DETAILS

 

Name :

VLASVEZELBEDRIJF LÉON VANDECASTEELEENTREPRISE LINIÈRE LÉON VANDECASTEELE NV

 

 

Registered Office :

Izegemsestraat 71, 8860 Lendelede

 

 

Country :

Belgium

 

 

Financials (as on) :

31.10.2013

 

 

Date of Incorporation :

01.10.1972

 

 

Com. Reg. No.:

412691052

 

 

Legal Form :

Public Limited Liability Company (BE)

 

 

Line of Business :

Preparation and spinning of textile fibres

 

 

No. of Employees :

14

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

Satisfactory

 

Status :

Satisfactory

Payment Behaviour :

Slow but correct 

Litigation :

Clear

 

NOTES :

Any query related to this report can be made on e-mail : infodept@mirainform.com while quoting report number, name and date.

 

 

ECGC Country Risk Classification List – March 31, 2014

 

Country Name

Previous Rating

(31.12.2013)

Current Rating

(31.03.2014)

Belgium

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low Risk

 

A2

Moderately Low Risk

 

B1

Moderate Risk

 

B2

Moderately High Risk

 

C1

High Risk

 

C2

Very High Risk

 

D

 

 

BELGIUM - ECONOMIC OVERVIEW

 

This modern, open, and private-enterprise-based economy has capitalized on its central geographic location, highly developed transport network, and diversified industrial and commercial base. Industry is concentrated mainly in the more heavily-populated region of Flanders in the north. With few natural resources, Belgium imports substantial quantities of raw materials and exports a large volume of manufactures, making its economy vulnerable to volatility in world markets. Roughly three-quarters of Belgium's trade is with other EU countries, and Belgium has benefited most from its proximity to Germany. In 2013 Belgian GDP grew by 0.1%, the unemployment rate increased to 8.8% from 7.6% the previous year, and the government reduced the budget deficit from a peak of 6% of GDP in 2009 to 3.2%. Despite the relative improvement in Belgium's budget deficit, public debt hovers around 100% of GDP, a factor that has contributed to investor perceptions that the country is increasingly vulnerable to spillover from the euro-zone crisis. Belgian banks were severely affected by the international financial crisis in 2008 with three major banks receiving capital injections from the government, and the nationalization of the Belgian retail arm of a Franco-Belgian bank.

 

Source : CIA

 

 

Company summary

 

Business number         412691052

Company name           VLASVEZELBEDRIJF LÉON VANDECASTEELEENTREPRISE LINIÈRE LÉON VANDECASTEELE NV

Address                        IZEGEMSESTRAAT 71

8860 LENDELEDE

Number of staff            14

Date of establishment 01/10/1972

Telephone number      05130 06 56

Fax number                 051302251

 

 

Commentary

 

The business was established over 41 years ago.

The business has 15 employees.

The business has been at the address for over 23 years.

Operating Result in the latest trading period increased 61% on the previous trading period.

The business saw an increase in their Cash Balance of 40% during the latest trading period.

 

Accounts

 

DATE OF LATEST ACCOUNTS

PROFIT BEFORE TAX           

NET WORTH

WORKING CAPITAL

31/10/2013

100,335

2,127,592

1,701,014

31/10/2012

110,352

2,055,217

1,556,582

31/10/2011

166,953

1,971,813

1,413,887

 

Accounts

DATE OF LATEST ACCOUNTS                      

BALANCE TOTAL

NUMBER OF EMPLOYEES

CAPITAL

CASHFLOW

31/10/2013

3,646,951

14

220,000

181,463

31/10/2012

3,588,767

15

220,000

235,151

31/10/2011

3,294,615

15

220,000

260,232

 

 

Payment expectations

 

Past payments

Payment expectation days

-

Industry average payment                   expectation days                 70.85

Industry average day sales outstanding

68.87

 

 

Court data summary

BANKRUPTCY DETAILS

Court action type                                 no


PROTESTED BILLS

Bill amount                                          -

NSSO DETAILS

Date of summons                                

 

 

Company information

 

Business number

412691052

Company name

VLASVEZELBEDRIJF LEON VANDECASTEELE-ENTREPRISE LINIERE LEON VANDECASTEELE NV

Fax number

051302251

Date founded

01/10/1972

Company status

active

Company type

Public Limited Liability Company (BE)

Currency

Euro (€)

Date of latest accounts

31/10/2013

Activity code

13100

Liable for VAT

yes

Activity description

Preparation and spinning of textile fibres

VAT Number

BE.0412.691.052 Check VAT number

Belgian Bullettin of Acts Publications

moniteur belge

 

 

 

 

Social Balance Sheet Details

 

Social Balance Sheet                                               Total

During the reporting year ended 31-10-2013

Full-time Employees                                                 14

Part-time Employees                                                1

Total Fte Employees                                                 15

 

Number of hours worked

Full-time Employees                                                 21,210

Part-time Employees                                                       32

Total                                                                          21,242

 

Personnel Charges

Full-time Employees                                                 594,212

Part-time Employees                                                 868

Total                                                                          595,080

Benefits In Addition To Wages                                  -

 

During the previous reporting year

Average number employees in Fte                           16

Actual working hours                                                21,454

Personnel Charges                                                   599,714

Benefits In Addition To Wages                                  -

 

Type of Contract

Full-Time

Part-Time

Total Fte

Unlimited Duration Contracts

13

1

14

Limited Duration Contracts

1

-

1

Contracts For Specific Work

-

-

-

Contracts Regarding Substitution

-

-

-

 

 

Gender and Education Level

Men

Full-Time

Part-Time

Total Fte

Primary education

14

1

15

Secondairy education

-

-

-

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

Women

Full-Time

Part-Time

Total Fte

Primary education

-

-

-

Secondairy education

-

-

-

Higher education (non university)

-

-

-

Higher education (university)

-

-

-

 

 

Working Category

Full-Time

Part-Time

Total Fte

Management

-

-

-

White collar worker

1

-

1

Blue collar worker

13

1

14

Other

-

-

-

 

 

Temporary personnel

 

Total

 

Average number of temporary staff

-

 

Actual working hours

 

-

 

Cost of temporary staff

 

-

 

 

 

New staff and leavers

Full-Time

Part-Time

Total Fte

New Starters

2

-

2

Leavers

2

-

2

 

Total of formal continuing vocational training initiatives

for workers paid by the employer                                            Male                            Female

Number of employees                                                                         14                                 -

Number of training hours                                                         28                                 -

Net costs for enterprise                                                            1,403                           

 

Joint Industrial Committee (JIC)

 

JIC Code

120

Description

Joint committee for the textile industry and knitting

 

JIC Code                                  214

Description                              JC for the employees in the textile industry and the knitting

 

Significant Events

Event Date                               01/04/2011

Event Description                     re-appointment of director(s)

Event Details                            Commentaar 01-04-2011: Herbenoemd als bestuurder tot 01.04.2017: CVA Leon

Vandecasteele management & Co-VDC Holding (tevens als voorzitter van de raad van

bestuur en gedelegeerd bestuurder), De Wittte Beatrice, Vandecasteele Wim en Vandeca

Event Date                               01/04/2011

Event Description                     re-appointment of director(s)

Event Details                            steele Katrien.

 

 

Profit & loss

 

Annual accounts

31-10-2013

%

31-10-2012

%

31-10-2011

Industry average 2013

%

Weeks

52

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Turnover

-

-

-

-

-

25,262,259

-

Total operating expenses

-

-

-

-

-

24,141,991

-

Operating result

214,239

61.31

132,814

-41.32

226,319

301,291

-28.89

Total financial income

31,034

-58.74

75,210

296

1 8,980

426,663

-92.73

Total financial expenses

144,938

48.39

97,673

24.67

78,347

307,202

-52.82

Results on ordinary operations before taxation

100,335

-9.08

11 0,352

-33.90

166,953

390,970

-74.34

Taxation

27,960

3.76

26,947

-40.78

45,501

20,242

38.13

Results on ordinary operations after taxation

72,375

-13.22

83,404

-31.33

121,451

375,888

-80.75

Extraordinary items

0

-

0

-

0

48,506

-100

Other appropriations

0.00

-

0.00

-

0.00

-

-

Net result

OTHER INFORMATION

72,375

-13.22

83,404

-31.33

121,451

424,880

-82.97

Gross Operating Margin

947,019

4.65

904,944

-12.34

1,032,336

231,708

308

Dividends

-

-

-

-

-

568,733

-

Director remuneration

-

-

-

-

-

241,576

-

Employee costs

595,080

-0.77

599,714

-7.06

645,279

1,910,324

-68.85

Wages and salary

435,732

-0.26

436,854

5.69

413,326

1,336,263

-67.39

Employee pension costs

-

-

-

-

-

21,082

-

Social security contributions

159,348

-2.16

162,860

-1.47

165,287

570,258

-72.06

Other employee costs

0

-

0

-100

66,665

74,407

-100

Amortization and depreciation

109,088

-28.11

1 51,747

9.34

1 38,781

255,350

-57.28

 

 

balance sheet

 

Annual accounts

31-10-2013

%

31-10-2012

%

31-10-2011

Industry average 2013

%

Weeks

52

 

52

 

52

 

 

Currency

EUR

 

EUR

 

EUR

 

 

Intangible fixed assets

0

-

0

-

0

27,179

-100

Tangible fixed assets

426,330

-14.46

498,387

-10.63

557,678

674,754

-36.82

Land & building

354,378

-1.92

361,327

-0.15

361,855

440,070

-19.47

Plant & machinery

8,873

-83.50

53,772

-58.92

130,900

235,292

-96.23

Furniture & Vehicles

63,079

-24.21

83,227

28.56

64,740

85,883 22,178

-26.55

Leasing & Other Similar Rights

-

-

-

-

-

389,458 27,371

-

Other tangible assets

0

-100

61

-66.67

183

56,315

-100

Financial fixed assets

248

0

248

0

248

8,727,470

-99

Total fixed assets

426,578

-14.45

498,635

-10.63

557,926

5,214,344

-91.82

Inventories

1,704,031

38.07

1,234,174

1.20

1,219,487

2,520,718

-32.40

Raw materials & consumables

-

-

-

-

-

1,741,414

-

Work in progress

0

-

0

-

0

522,143

-100

Finished goods

0

-

0

-

0

571,735

-100

Other stocks

1,704,031

38.07

1,234,174

1.20

1,219,487

180,441

844

Trade debtors

426,371

-60.50

1,079,551

-15.76

1,281,486

791,824

-46.15

Cash

992,703

40.47

706,698

214

224,852

483,627

105

other amounts receivable

96,226

38.04

69,709

541

10,864

217,449

-55.75

Miscellaneous current assets

1,043

-

0

-

0

472,310

-99

Total current assets

3,220,374

4.21

3,090,132

12.91

2,736,689

3,546,837

-9.20

Total Assets

3,646,951

1.62

3,588,767

8.93

3,294,615

8,249,971 1,366,895

-55.79

CURRENT LIABILITIES

 

 

 

 

 

 

 

Trade creditors

1,062,231

-0.59

1,068,534

6.03

1,007,731

1,048,728

1.29

Short term group loans

-

-

-

-

-

-

-

Financial debts

-

-

-

-

-

1,806,549

240,001

-

Current portion of long term debt

-

-

-

-

-

1,110,059

52,635

-

Amounts Payable for Taxes,

Remuneration & Social Security

84,016

-22.13

107,889

33.69

80,704

29,968 -

-79.23

Miscellaneous current liabilities

373,112

4.48

357,127

52.38

234,367

-38.09

-

Total current liabilities

1,519,360

-0.93

1,533,550

15.93

1,322,802

2,908,799

-47.77

LONG TERM DEBTS AND LIABILITIES

 

 

 

 

 

 

 

Long term group loans

-

-

-

-

-

-

-

Other long term loans

-

-

-

-

-

-

-

Deffered taxes

-

-

-

-

-

37,478 12,368

-

Provisions for Liabilities & Charges

0

-

0

-

0

45,263 0

-100

Other long term liabilities

0

-

0

-

0

43,559

-100

Total long term debts

0

-

0

-

0

2,207,227

-100

SHAREHOLDERS EQUITY

 

 

 

 

 

 

 

Issued share capital

220,000

0

220,000

0

220,000

2,114,461

-89.60

Share premium account

187,531

0

187,531

0

187,531

995,836

-81.17

Reserves

1,720,060

4.39

1,647,685

5.33

1,564,281

960,495

79.08

Revaluation reserve

-

-

-

-

-

10,467

-

Total shareholders equity

2,127,592

3.52

2,055,217

4.23

1,971,813

3,133,945

-32.11

Working capital

1,701,014

9.28

1,556,582

10.09

1,413,887

638,038

166

Cashflow

181,463

-22.83

235,151

-9.64

260,232

625,154

-70.97

Net worth

2,127,592

3.52

2,055,217

4.23

1,971,813

3,106,766

-31.52

 

ratio analysis

 

Annual accounts

31-10-2013

change(%)

31-10-2012

change(%)

31-10-2011

Industry average 2013

%

TRADING PERFORMANCE

 

 

 

 

 

 

 

Profit Before Tax

-

-

-

-

-

4,00

-

Return on capital employed

4.72

-12.10

5.37

-36.60

8.47

7,00

-32.57

Return on total assets employed

2.75

-10.42

3.07

-39.45

5.07

3,00

-8.33

Return on net assets employed

4.72

-12.10

5.37

-36.60

8.47

8,00

-41.00

Sales / net working capital

-

-

-

-

-

14,00

-

Stock turnover ratio

-

-

-

-

-

15,00

-

Debtor days

-

-

-

-

-

61,00

-

Creditor days

SHORT TERM STABILITY

 

 

 

 

 

519,00

 

Current ratio

2.12

4.95

2.02

-2.42

2.07

15,00

112

Liquidity ratio / acid ratio

1

-17.36

1.21

5.22

1.15

14,00

-92.86

Current debt ratio

0.71

-5.33

0.75

11.94

0.67

1,00

-29.00

Liquidity ratio reprocessed

-

-

-

-

-

-

-

LONG TERM STABILITY

 

 

 

 

 

 

 

Gearing

-

-

-

-

-

108,00

-

Equity in percentage

58.34

1.87

57.27

-4.31

59.85

19,00

207

Total debt ratio

0.71

-5.33

0.75

11.94

0.67

2,00

-64.50

 

Industry comparison

Activity code

13100

Activity description

Preparation and spinning of textile fibres

 

 


Payment Information

 

Industry comparison

 

Activity code

13100

Activity description

Preparation and spinning of textile fibres

Industry average payment

70.85

expectation days

 

Industry average day sales

68.87

outstanding

 

Industry quartile analysis

Payment expectations

 

Company result

-

Lower

91.05

Median

58.56

Upper

33.68

 

Day sales outstanding

 

Company result

-

Lower

72.92

Median

37.43

Upper

23.90

 

Group Structure

No group structure for this company.

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

No minority interests found

 

NSSO details

Business number

412691052

 

Name of defendant

-

 

Legal form of defendant

-

 

Date of summons

-

 

 

Bankruptcy details

There is no bankruptcy data against this company

 

 

Bankruptcy Data

 

court data

there is no data for this company


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.58.84

UK Pound

1

Rs.98.41

Euro

1

Rs.80.03

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

NNA

 

RATING EXPLANATIONS

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

--

NB

New Business

 

--

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                 Payment record (10%)

Credit history (10%)                    Market trend (10%)                                Operational size (10%)

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This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.