A.C. Construction
Open bankruptcyA bankruptcy procedure is open for A.C. Construction according to publications in the Belgian State Gazette; curator: JACQUELINE MEUNIER.
Summary
The 2023 annual accounts show equity of €17,997 and a net result of -€46,839.
Are you a creditor?
Open bankruptcy
Source: Belgian Official Gazette
If this company owes you money, you are not paid automatically: you file your claim yourself, within the deadline the judgment sets.
The procedure
- Court
- Enterprise Court of Liège, Namur division
- Declared bankrupt
- 6 February 2025
- Supervising judge
- JEAN-FRANçOIS Galand
- Official Gazette
- 12-02-2025 (pdf) ↗search the document for 2025/106000
Curator
- Jacqueline MeunierRue Ruisseau des Forges 7, 5620 Florennes- . 26327 Moniteur Belge — 12.02.2025 — Belgisch Staatsbladcontact@avocatmeunier.be
What to do now
- Do not deliver on credit any more without an agreement with the curator.
- Gather your documents: invoices, purchase orders, contract, delivery notes and reminders.
- File your proof of claim in RegSol (regsol.be), yourself with eID or itsme, or through your lawyer. State principal, interest and costs separately, and any preferential right you hold.
- Delivered under retention of title? Reclaim your goods before the first report on the verification of claims.
- Ask your accountant about the VAT on the unpaid invoices: in a bankruptcy it can be recovered under conditions.
- Follow the file in RegSol: the verification report (admitted or disputed) and the curator's reports appear there.
Deadlines: the judgment sets the last day to file your claim, by law at most thirty days after the judgment, and the day of the first verification report. Both dates are in the publication in the Official Gazette and in RegSol; Checked does not read them yet. A late claim is sometimes still possible, but not without consequences.
File a claim in RegSol ↗
Watch
Follow this bankruptcy: you are alerted when it is closed or reversed.
General information, not legal advice. If in doubt, the curator, your lawyer or your accountant can help. Full guide for creditors
Embed in an article
Writing about this bankruptcy? Put the card of A.C. Construction in your article: name, enterprise number, its status in the KBO and the latest annual accounts, with a link to this dossier.
Preview
The preview appears here.
- Stays current: the status follows the register, the figures are those of the latest filed accounts. No Checked score or verdict.
- Light on your page: one small script and one data request, also answered from a cache; no cookies, no tracking.
- Where scripts do not run (a newsletter, a feed reader) a plain link remains.
Signals
Two signals.
+raises risk
Checked, nothing found (1)
History
Go further with this company
Who ran this company, and where was it based, on a date before the end?Company as of a date Are there other customers at risk in your own list?Debtor check How is the Roofing work sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2023, micro schema
Equity
€17,997▼ 72.2%
2022 · €64,837
Total assets
€38,629▼ 54.7%
2022 · €85,311
Net result
-€46,839
2022 · €2,699
Working capital
€16,813▼ 73.2%
2022 · €62,734
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20192020202120222023
Operating result€2,666▼ 91.7%€3,816▲ 43.1%€24,029▲ 530%€5,863▼ 75.6%-€43,554
Net result€1,732▼ 92.0%€2,123▲ 22.5%€18,297▲ 762%€2,699▼ 85.2%-€46,839
Equity€35,518▲ 5.1%€43,840▲ 23.4%€62,138▲ 41.7%€64,837▲ 4.3%€17,997▼ 72.2%
Total assets€57,419▲ 3.4%€58,514▲ 1.9%€76,549▲ 30.8%€85,311▲ 11.4%€38,629▼ 54.7%
Debt€21,901▲ 0.8%€14,674▼ 33.0%€14,412▼ 1.8%€20,474▲ 42.1%€20,632▲ 0.8%
Working capital€34,475▼ 0.1%€41,843▲ 21.4%€59,021▲ 41.1%€62,734▲ 6.3%€16,813▼ 73.2%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2023: a loss of €43,554 after €5,863 in 2022, the lowest result in the available series.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Assets €38,629
Fixed assets
€1,184 ▼ 43.7%
Current assets
€37,445 ▼ 55.0%
Equity and liabilities €38,629
Equity
€17,997 ▼ 72.2%
Debt
€20,632 ▲ 0.8%
Debt's share of the balance-sheet total rises from 24.0% to 53.4%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
-€42,635▼
2022 · €7,371
Cash flow
-€45,920▼
2022 · €4,207
Current ratio
1.81▼
2022 · 4.06
Debt to equity
1.15▲
2022 · 0.32
ROE
-260.3%▼
2022 · 4.2%
ROA
-121.3%▼
2022 · 3.2%
Interest coverage
-50.58▼
2022 · 28.35
Debt ≤ 1 year
€20,632▲
2022 · €20,474
Income taxes
€2,442▼
2022 · €2,904
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | - | €434 | - |
| Remuneration, social security and pensions62 | - | - | - | €202 | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €483 | €796 | €1,380 | €1,508 | €919 | ▼ 39.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | - | €7,842 | - | - | - |
| Other operating charges640/8 | - | - | €68 | €80 | €180 | ▲ 125% |
| Gross operating margin9900 | €3,149 | €4,681 | €33,319 | €7,653 | -€42,455 | ▼ 655% |
| Operating profit (loss)9901 | €2,666 | €3,816 | €24,029 | €5,863 | -€43,554 | ▼ 843% |
| Recurring financial income75 | - | €38 | - | - | - | - |
| Financial charges65/66B | - | - | €632 | €260 | €843 | ▲ 224% |
| Recurring financial charges65 | €280 | €1,537 | €632 | €260 | €843 | ▲ 224% |
| Profit (loss) for the period before taxes9903 | €2,387 | €2,317 | €23,397 | €5,603 | -€44,397 | ▼ 892% |
| Income taxes67/77 | €654 | €194 | €5,100 | €2,904 | €2,442 | ▼ 15.9% |
| Profit (loss) for the period9904 | €1,732 | €2,123 | €18,297 | €2,699 | -€46,839 | ▼ 1,835% |
| Profit (loss) for the period to be appropriated9905 | €1,732 | €2,123 | €18,297 | €2,699 | -€46,839 | ▼ 1,835% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €57,419 | €58,514 | €76,549 | €85,311 | €38,629 | ▼ 54.7% |
| Fixed assets21/28 | €1,043 | €1,997 | €3,116 | €2,103 | €1,184 | ▼ 43.7% |
| Tangible fixed assets22/27 | €1,043 | €1,997 | €3,116 | €1,953 | €1,034 | ▼ 47.1% |
| Plant, machinery and equipment23 | - | - | €77 | €309 | €223 | ▼ 27.8% |
| Furniture and vehicles24 | - | - | €3,039 | €1,644 | €811 | ▼ 50.7% |
| Financial fixed assets28 | - | - | - | €150 | €150 | = |
| Current assets29/58 | €56,376 | €56,517 | €73,433 | €83,208 | €37,445 | ▼ 55.0% |
| Amounts receivable within one year40/41 | €24,486 | €10,495 | €18,588 | €69,308 | €36,708 | ▼ 47.0% |
| Trade receivables40 | - | - | €14,643 | €66,933 | €24,383 | ▼ 63.6% |
| Other amounts receivable41 | - | - | €3,946 | €2,375 | €12,325 | ▲ 419% |
| Cash at bank and in hand54/58 | €31,328 | €45,926 | €54,738 | €7,900 | €737 | ▼ 90.7% |
| Deferred charges and accrued income490/1 | - | - | €106 | €6,000 | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €57,419 | €58,514 | €76,549 | €85,311 | €38,629 | ▼ 54.7% |
| Equity10/15 | €35,518 | €43,840 | €62,138 | €64,837 | €17,997 | ▼ 72.2% |
| Contributions10/11 | €12,400 | €18,600 | €20,460 | €20,460 | €20,460 | = |
| Reserves13 | €23,118 | €25,240 | €41,678 | €44,377 | - | - |
| Distributable reserves133 | - | - | €41,678 | €44,377 | - | - |
| Profit (loss) carried forward14 | -€1,638 | - | - | - | -€2,463 | - |
| Amounts payable17/49 | €21,901 | €14,674 | €14,412 | €20,474 | €20,632 | ▲ 0.8% |
| Amounts payable within one year42/48 | €21,901 | €14,674 | €14,412 | €20,474 | €20,632 | ▲ 0.8% |
| Trade debts44 | €6,305 | €237 | €10 | €4,292 | €13,174 | ▲ 207% |
| Suppliers440/4 | - | - | €10 | €4,292 | €13,174 | ▲ 207% |
| Taxes, remuneration and social security45 | - | - | €5,409 | €13,775 | €7,458 | ▼ 45.9% |
| Taxes450/3 | - | - | €5,409 | €13,775 | €7,458 | ▼ 45.9% |
| Other amounts payable47/48 | - | - | €8,993 | €2,407 | - | - |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €1,732 | €2,123 | €18,297 | €2,699 | -€46,839 | ▼ 1,835% |
| + Depreciation and write-downs630 | €483 | €796 | €1,380 | €1,508 | €919 | ▼ 39.1% |
| Operating cash flow (approximation) | €2,215 | €2,918 | €19,678 | €4,207 | -€45,920 | ▼ 1,192% |
| Investment in fixed assets (approximation) | - | -€1,750 | -€2,500 | -€495 | €0 | ▲ 100% |
| Change in cash | - | €14,599 | €8,812 | -€46,838 | -€7,163 | ▲ 84.7% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
2025
12-02
Bankruptcy
Opening
Tribunal de l’entreprise de Liège, division Namur · event 06-02-2025
2024
20-12
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 142 days late
2023
31-12
Financial
Weakest financial yearnet -€46,839
Net result drops to -€46,839, the lowest in the series.
01-09
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 32 days late
2022
05-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
26-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 26 days late
2020
19-08
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 19 days late
2019
30-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 30 days late
2018
05-07
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2016
30-08
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 30 days late
2015
30-06
NBB filing
Annual accounts filed
fiscal year 2014 · full schema
2014
20-05
NBB filing
Annual accounts filed
fiscal year 2013 · full schema
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 6 acts read
About the unread acts
We know of 6 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
Have them read with priority
Sign in to place this company at the front of the reading queue.
Directors · office · real estate
Directors
6 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Walcourt · 1 establishment unit since 2005
Ground area
1,564 m²
Building footprint
197 m²
Parcel 93088E0130/00V000, Wallonia. Linked by address, not a title deed.
1 establishment unit
GCV TOITURES ET ENTRETIENS
since 20052.148.505.458
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 93088E0130/00V000 | Wallonia | 1,564 m² | 1 · 197 m² | - |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Insolvency mandates
1 mandate| Role | Name | Tenure |
|---|---|---|
| Curator | JACQUELINE MEUNIER Rue Ruisseau des Forges 7,
5620 FLORENNES- .
26327
MONITEUR BELGE — 12.02.2025 — BELGISCH STAATSBLAD |
06-02-2025 → present |
Similar companies · same sector, comparable size
UP AND DOWN
BE 0794.456.526
Braine-le-Comte · Eq €17,969
DE TIMMERBOOM
BE 0502.808.705
Hulshout · Eq €18,044
Dakwerken Kenny Keynen
BE 0777.697.302
Putte · Eq €17,947
BOOMS DAKBEDRIJF
BE 1014.602.677
Willebroek · Eq €18,056
YNK DAKWERKEN
BE 0735.896.339
Hasselt · Eq €17,902
Of 8,574 companies in sector 43410 we hold annual accounts for 4,367. 2,902 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded08-08-2005
Fiscal year end31-12
Activities, NACEBEL 2025
43410Roofing work
E-invoicing
Not found in the Peppol register
No Peppol card under this enterprise or VAT number. That proves nothing: publishing a card is voluntary.
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.