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In de komende periode zal w orden onderzocht of is voldaan aan de boekhoudplicht.",0.7,{"topic":104,"state":105,"category":87,"states":106,"source":108},"director_liability","mentioned",[107],{"report_number":59,"report_date":76,"state":105},{"id":109,"category":87,"method":92,"source_type":93,"document":110,"page":111,"section":112,"excerpt":113,"certainty":114,"curator_verified_at":14,"processed_at":77},1024179,{"id":95,"title":96,"report_number":59,"report_date":76,"published_on":76,"page_count":97,"url":98,"available":66},11,"7.5 Onbehoorlijk bestuur","Toelichting De curator vangt in de komende verslagperiode aan met het onderzoek naar onbehoorlijk bestuur.",0.5,{"topic":116,"state":117,"category":87,"states":118,"source":120},"bookkeeping_duty","completed",[119],{"report_number":59,"report_date":76,"state":117},{"id":121,"category":87,"method":92,"source_type":93,"document":122,"page":99,"section":100,"excerpt":101,"certainty":102,"curator_verified_at":14,"processed_at":77},1024177,{"id":95,"title":96,"report_number":59,"report_date":76,"published_on":76,"page_count":97,"url":98,"available":66},{"topic":124,"state":117,"category":87,"states":125,"source":127},"annual_accounts_filing",[126],{"report_number":59,"report_date":76,"state":117},{"id":128,"category":87,"method":92,"source_type":93,"document":129,"page":99,"section":130,"excerpt":131,"certainty":102,"curator_verified_at":14,"processed_at":77},1024178,{"id":95,"title":96,"report_number":59,"report_date":76,"published_on":76,"page_count":97,"url":98,"available":66},"7.2 Depot jaarrekeningen","De jaarrekening over het boekjaar 2025 is gedeponeerd op 9 april 2026 (tijdig).",{"topic":133,"state":134,"category":87,"states":135,"source":137},"causes_investigation","announced",[136],{"report_number":59,"report_date":76,"state":134},{"id":138,"category":87,"method":92,"source_type":93,"document":139,"page":140,"section":141,"excerpt":142,"certainty":102,"curator_verified_at":14,"processed_at":77},1024160,{"id":95,"title":96,"report_number":59,"report_date":76,"published_on":76,"page_count":97,"url":98,"available":66},4,"1.5 Oorzaak faillissement","Volgens de bestuurders zijn er meerdere oorzaken voor het faillissement. Smaragd Companies heeft op 23 december 2025 een koopovereenkomst gesloten voor de verw erving van de aandelen KPMaterieel B.V. (thans Smaragd Materieel B.V.) en KPW arehouse B.V. (thans Smaragd Logistics B.V.). De levering van de aandelen heeft plaatsgevonden op 6 maart 2026. Kort na de overname bleek, volgens de bestuurder, ",{"topic":144,"state":86,"category":87,"states":145,"source":147},"paulianas",[146],{"report_number":59,"report_date":76,"state":86},{"id":148,"category":87,"method":92,"source_type":93,"document":149,"page":111,"section":150,"excerpt":151,"certainty":102,"curator_verified_at":14,"processed_at":77},1024180,{"id":95,"title":96,"report_number":59,"report_date":76,"published_on":76,"page_count":97,"url":98,"available":66},"7.6 Paulianeus handelen","In onderzoek Toelichting De curator vangt in de komende verslagperiode aan met het onderzoek naar paulianeus handelen.",{"topic":153,"state":154,"category":14,"states":155,"source":14},"related_party_transactions","not_mentioned",[156],{"report_number":59,"report_date":76,"state":154},{"topic":158,"state":154,"category":14,"states":159,"source":14},"fraud_report",[160],{"report_number":59,"report_date":76,"state":154},{"topic":162,"state":105,"category":87,"states":163,"source":165},"proceedings",[164],{"report_number":59,"report_date":76,"state":105},{"id":166,"category":87,"method":92,"source_type":93,"document":167,"page":168,"section":169,"excerpt":170,"certainty":114,"curator_verified_at":14,"processed_at":77},1024181,{"id":95,"title":96,"report_number":59,"report_date":76,"published_on":76,"page_count":97,"url":98,"available":66},13,"9.1 Naam wederpartijen","Voor faillissement is er door de onderneming een procedure gestart bij de rechtbank Noord-Holland tegen een schuldeiser. De schuldeiser stelde een 1 retentierecht te hebben en w eigerde afgifte van een trailer. Het retentierecht w erd door de onderneming betw ist. De onderneming stelde de vordering van de schuldeiser al voldaan te hebben en vorderde in kort geding afgifte van de trailer. De zittin",{"reports":172},[173],{"id":174,"number":59,"published_on":76},"01M4KSCPT8V7ZWJ7P8FYJWJ1TF"]