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How the proceeds of a bankruptcy are broadly distributed, with the amounts from the latest report. It is not a fixed queue: secured creditors largely stand outside the distribution, and each group has its own ranking rules.

1. 1. Estate debts €4,232.87 Estate debts View source, report 9 of July 27, 2026, §8.1, p. 27, Estate debts

   Estate debts: costs arising during the bankruptcy, such as the insolvency practitioner's fee and wages and rent after the declaration of bankruptcy. They are paid from the estate before the other creditors receive anything.

2. 2. Claims of secured creditors Not mentioned

   Secured creditors: creditors with a right of pledge or mortgage, usually the bank. They may enforce their security as if there were no bankruptcy (Section 57 of the Dutch Bankruptcy Act). What they do not recover in this way, they submit as an ordinary claim. If the insolvency practitioner sells the collateral, part of the bankruptcy costs may be charged to them.

3. 3. Preferential claims €626,320.29 Preferential claims View source, report 9 of July 27, 2026, §8.2, p. 28, Preferential claims

   Preferential creditors: claims with statutory priority, such as those of the Dutch Tax Administration, of the UWV for wages it has taken over, and of employees for unpaid wages. There is also a ranking within this group.

4. 4. Unsecured claims €184,988.46 Unsecured claims View source, report 9 of July 27, 2026, §8.6, p. 32, Unsecured claims

   Unsecured creditors: all other creditors, such as suppliers and customers. They share, in proportion to their claims, in what remains after the preceding groups. Often that is nothing.