Ten-year management ban for fraudulent bankruptcy in Kortrijk

The Courtrai Criminal Court sentenced by default, on November 13, 2025, Marcin Miroslaw Ryckiewicz, a Polish national residing in Harelbeke, to ten months of effective imprisonment and a fine of 4,000 euros for offenses related to the bankruptcy of the company KMS Trading & Services BV. The judgment, now final and binding, was published by extract in the Belgian Official Gazette of October 8, 2026, pages 53650-53651, under reference 2340, and is accompanied by a ban on exercising any managerial function and any commercial activity for ten years.

A publication ordered by the court

The Court of First Instance of West Flanders, Courtrai division (K.15), ordered the publication of the extract in accordance with Article 490 of the Penal Code, at the expense of the convicted party. The prohibition measure is based on Royal Decree No. 22 of October 24, 1934, regarding the judicial prohibition of certain convicted persons and bankrupts from exercising certain functions, professions, or activities.

• Prohibition, for ten years, from exercising the functions referred to in Article 1 of Royal Decree No. 22 of October 24, 1934.
• Prohibition, based on Article 1bis of the same decree, from personally exercising or exercising through an intermediary a commercial activity.
• Publication in the Belgian Official Gazette at the expense of Ryckiewicz, Marcin.

Five counts upheld

The defendant was prosecuted as a perpetrator or co-perpetrator (Article 66 of the Penal Code) for five series of facts, committed in Bavikhove (Harelbeke) and elsewhere:

• A — In the capacity of legal director of the bankrupt company KMS Trading & Services BV (company number 0750.924.510, registered office at 8531 Harelbeke, Dahlialaan 4), having misappropriated part of the assets with fraudulent intent (Articles 489ter, paragraph 1, 1°, and 490 of the Penal Code), between January 1 and December 23, 2022.
• B — Having agreed to overly costly means to obtain money, notably purchases for resale at a price lower than the market rate (Articles 489bis, 1°, and 490), between January 1 and December 20, 2022.
• C — Having failed to acknowledge the bankruptcy within the period provided for in Article XX.102 of the Economic Law Code, in order to delay the declaration (Articles 489bis, 4°, and 490), on February 1, 2022, with the cessation of payments fixed at January 1, 2022.
• D — Breach of trust (Article 491, paragraph 1), on December 1, 2021, to the detriment of Atradius Crédito y Caución SA de Seguros y Reaseguros, concerning a Volkswagen Caddy Life vehicle (chassis WV2ZZZ2KZLX089143).
• E — Removal of seized objects (Article 507, paragraph 1), between March 28 and April 29, 2022.

Tax and social liabilities of over 127,000 euros

The court held that the defendant had created an artificial and ruinous credit by systematically failing to meet his financial obligations toward patient creditors, namely the ONSS and the Ministry of Finance, whose claims represented a significant portion of the liabilities:

• VAT: 28,152.13 euros.
• ONSS: 99,667.94 euros.

The vehicles seized on March 28, 2022, by a judicial officer — Mercedes 902.6 KA (WDB9026621R440263), Aixam (A948501L042), BMW X3 2.0D (WBAPB11040WE04400), Peugeot Partner (VF37l91-HSCPJ573214), and Mercedes S320C31 (WDD2210221A114250) — are among the objects targeted by the charge of misappropriation.

Penalties, costs, and appeals

In addition to the main sentence, the judgment charges the convicted person with:

• a contribution of 200 euros to the Fund for Assistance to Victims of Intentional Acts of Violence (25 euros increased by 70 decimes);
• a contribution of 26 euros to the Budgetary Fund for second-line legal aid;
• a special indemnity of 61.01 euros pursuant to Article 91 of the Royal Decree of December 28, 1950;
• court costs, liquidated at 34.80 euros.

No appeal has been lodged against this judgment, an extract of which was delivered to the King’s Prosecutor of Courtrai. The extract is dated September 3, 2026, and signed by the clerk Valerie Leyman.

The publication in the Belgian Official Gazette brings the prohibition to the attention of the public, creditors, and business partners: for ten years, Marcin Miroslaw Ryckiewicz may no longer manage a company or engage in commercial activity in Belgium. For economic operators, the notice constitutes a verifiable warning signal before any business relationship with the person concerned or with entities he might attempt to control indirectly.

Source: Belgian Official Gazette of October 8, 2026, pages 53650-53651, reference 2340 — Court of First Instance of West Flanders, Courtrai division, judgment of November 13, 2025.