A.V. BAT
Open bankruptcyA bankruptcy procedure is open for A.V. BAT according to publications in the Belgian State Gazette; curator: LEON-PIERRE PROUMEN.
Summary
The 2024 annual accounts show equity of €301,014 and a net result of €23,723.
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, Liège division
- Declared bankrupt
- 14 August 2026
- Supervising judge
- Genevieve Centi
- Official Gazette
- 20-08-2026 (pdf) ↗search the document for 2026/135080
Deadlines
- Appeal or third-party opposition until
- passed on 4 September 2026Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 13 September 2026art. XX.104 and XX.155 CEL
- First verification report
- 1 October 2026Goods that belong to you, such as those delivered under retention of title, are reclaimed before this day.art. XX.104 and XX.194 CEL
- Late claim until
- 14 August 2027Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Leon-Pierre ProumenPlace Du Haut Pre 10, 4000 Liege 1lp.proumen@cavenaile.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.
The deadlines above come from the publication of the judgment. Check them in RegSol before you file anything; a passed deadline no longer applies.
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.Creditor guide for this company
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Signals
Four signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 20% of 3557 sector peers (2024).
NBB · sector comparisonPosition among 3557 sector peers
Solvency
better than 20%
← weakest
strongest →
neutral · Filed after the deadline
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 16-09-2025, 47 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
47 d late
2023
30 d late
2022
63 d late
2021
31 d late
2020
20 d late
2019
40 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 6 accounts on average 39 days after the deadline; the sector median for financial year 2024 is 1 day before the deadline, and 42% of the sector filed late.
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 Is the registered address a letterbox address or a business centre?Addresses Are there other customers at risk in your own list?List enrichment How is the Bricklaying and masonry work sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2024, full schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€23,723▼ 50.5%
2023 · €47,974
Working capital
€5,189▼ 95.1%
2023 · €105,406
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 43, Specialised construction activities, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Operating result€100,812▲ 37.7%€113,344▲ 12.4%€74,807▼ 34.0%€102,431▲ 36.9%€61,733▼ 39.7%
Net result€62,484within the sector's middle half▲ 69.7%€62,747within the sector's middle half▲ 0.4%€30,890within the sector's middle half▼ 50.8%€47,974within the sector's middle half▲ 55.3%€23,723within the sector's middle half▼ 50.5%
Equity€135,679within the sector's middle half▲ 85.4%€198,427within the sector's middle half▲ 46.2%€229,317within the sector's middle half▲ 15.6%€277,290within the sector's middle half▲ 20.9%€301,014within the sector's middle half▲ 8.6%
Total assets€890,234within the sector's middle half▼ 4.9%€1.6mwithin the sector's middle half▲ 75.4%€1.5mwithin the sector's middle half▼ 1.1%€1.6mwithin the sector's middle half▲ 1.9%€1.7mwithin the sector's middle half▲ 6.4%
Debt€754,555▼ 12.5%€1.4m▲ 80.7%€1.3m▼ 3.5%€1.3m▼ 1.5%€1.4m▲ 6.0%
Working capital€200,247within the sector's middle half▲ 39.7%€177,565within the sector's middle half▼ 11.3%€126,804within the sector's middle half▼ 28.6%€105,406within the sector's middle half▼ 16.9%€5,189below the sector's middle half▼ 95.1%
Solvency15.2%below the sector's middle half▲ 7.4pp12.7%below the sector's middle half▼ 2.5pp14.8%below the sector's middle half▲ 2.1pp17.6%below the sector's middle half▲ 2.8pp18.0%below the sector's middle half▲ 0.4pp
Current ratio1.42within the sector's middle half▲ 0.161.25within the sector's middle half▼ 0.161.17within the sector's middle half▼ 0.091.12within the sector's middle half▼ 0.041.01below the sector's middle half▼ 0.12
Return on assets (ROA)7.0%within the sector's middle half▲ 3.1pp4.0%within the sector's middle half▼ 3.0pp2.0%within the sector's middle half▼ 2.0pp3.0%within the sector's middle half▲ 1.0pp1.4%within the sector's middle half▼ 1.6pp
above
within
below
the middle half (P25 to P75) of NACE 43, Specialised construction activities, each year against the same schema; no band under 30 filings.
Result per fiscal year
Operating resultNet result
The operating result falls in 2024; 2024 is 40% below 2023 and is the lowest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €1.7m
Fixed assets
€649,951 ▲ 4.4%
Current assets
€1.0m ▲ 7.8%
Equity and liabilities €1.7m
Equity
€301,014 ▲ 8.6%
Debt
€1.4m ▲ 6.0%
Debt's share of the balance-sheet total falls from 82.4% to 82.0%. Equity and debt are higher.
Key figures and ratios
EBITDA
€91,946▼
2023 · €131,566
Cash flow
€53,936▼
2023 · €77,109
Debt to equity
4.56▼
2023 · 4.68
ROE
7.9%▼
2023 · 17.3%
Interest coverage
13.97▼
2023 · 17.06
Debt ≤ 1 year
€1.0m▲
2023 · €845,808
Debt > 1 year
€289,127▼
2023 · €385,808
Income taxes
€31,860▼
2023 · €53,599
Staff costs
€390,321▼
2023 · €398,842
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | €140,838 | €263,340 | €398,842 | €390,321 | ▼ 2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €59,550 | €59,728 | €39,374 | €29,135 | €30,213 | ▲ 3.7% |
| Other operating charges640/8 | - | €42,320 | €15,311 | €29,519 | €15,994 | ▼ 45.8% |
| Non-recurring operating charges66A | - | €24,385 | - | - | - | - |
| Gross operating margin9900 | €327,823 | €380,613 | €392,833 | €559,928 | €498,261 | ▼ 11.0% |
| Operating profit (loss)9901 | €100,812 | €113,344 | €74,807 | €102,431 | €61,733 | ▼ 39.7% |
| Financial income75/76B | - | €429 | - | €6,853 | €431 | ▼ 93.7% |
| Recurring financial income75 | €975 | €429 | - | €6,853 | €431 | ▼ 93.7% |
| Financial charges65/66B | - | €10,940 | €18,116 | €7,711 | €6,581 | ▼ 14.7% |
| Recurring financial charges65 | €6,128 | €10,940 | €18,116 | €7,711 | €6,581 | ▼ 14.7% |
| Profit (loss) for the period before taxes9903 | €95,659 | €102,833 | €56,691 | €101,573 | €55,583 | ▼ 45.3% |
| Income taxes67/77 | €33,175 | €40,086 | €25,801 | €53,599 | €31,860 | ▼ 40.6% |
| Profit (loss) for the period9904 | €62,484 | €62,747 | €30,890 | €47,974 | €23,723 | ▼ 50.5% |
| Profit (loss) for the period to be appropriated9905 | €62,484 | €62,747 | €30,890 | €47,974 | €23,723 | ▼ 50.5% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €890,234 | €1.6m | €1.5m | €1.6m | €1.7m | ▲ 6.4% |
| Fixed assets21/28 | €207,953 | €676,624 | €652,812 | €622,692 | €649,951 | ▲ 4.4% |
| Tangible fixed assets22/27 | €207,903 | €155,830 | €132,019 | €101,899 | €138,158 | ▲ 35.6% |
| Land and buildings22 | - | €114,850 | €100,538 | €86,433 | €72,286 | ▼ 16.4% |
| Plant, machinery and equipment23 | - | €15,906 | €10,848 | €7,812 | €8,437 | ▲ 8.0% |
| Furniture and vehicles24 | - | €25,075 | €20,632 | €7,654 | €57,434 | ▲ 650% |
| Financial fixed assets28 | €50 | €520,794 | €520,794 | €520,794 | €511,794 | ▼ 1.7% |
| Current assets29/58 | €682,281 | €885,202 | €892,434 | €951,215 | €1.0m | ▲ 7.8% |
| Amounts receivable within one year40/41 | €517,869 | €662,619 | €753,109 | €605,523 | €830,050 | ▲ 37.1% |
| Trade receivables40 | - | €563,987 | €753,109 | €605,523 | €714,888 | ▲ 18.1% |
| Other amounts receivable41 | - | €98,632 | - | - | €115,163 | - |
| Current investments50/53 | €26,434 | €26,434 | €26,434 | €26,434 | €26,434 | = |
| Cash at bank and in hand54/58 | €135,912 | €173,927 | €91,936 | €297,897 | €159,508 | ▼ 46.5% |
| Deferred charges and accrued income490/1 | - | €22,222 | €20,955 | €21,361 | €9,100 | ▼ 57.4% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €890,234 | €1.6m | €1.5m | €1.6m | €1.7m | ▲ 6.4% |
| Equity10/15 | €135,679 | €198,427 | €229,317 | €277,290 | €301,014 | ▲ 8.6% |
| Contributions10/11 | - | €16,200 | €16,200 | €16,200 | €16,200 | = |
| Reserves13 | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Non-distributable reserves130/1 | - | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Reserves not available under the articles1311 | - | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Profit (loss) carried forward14 | €117,619 | €180,367 | €211,257 | €259,230 | €282,954 | ▲ 9.2% |
| Amounts payable17/49 | €754,555 | €1.4m | €1.3m | €1.3m | €1.4m | ▲ 6.0% |
| Amounts payable after more than one year17 | €207,521 | €590,762 | €485,299 | €385,808 | €289,127 | ▼ 25.1% |
| Financial debts170/4 | - | €590,762 | €485,299 | €385,808 | €289,127 | ▼ 25.1% |
| Amounts payable within one year42/48 | €482,034 | €707,637 | €765,630 | €845,808 | €1.0m | ▲ 20.6% |
| Current portion of amounts payable after more than one year42 | - | €87,492 | €102,600 | €99,491 | €96,681 | ▼ 2.8% |
| Trade debts44 | €350,349 | €499,047 | €496,819 | €497,880 | €822,968 | ▲ 65.3% |
| Suppliers440/4 | - | €499,047 | €496,819 | €497,880 | €822,968 | ▲ 65.3% |
| Advances received on contracts in progress46 | - | €36,666 | €36,666 | €36,666 | - | - |
| Taxes, remuneration and social security45 | - | €70,129 | €62,220 | €77,237 | €97,020 | ▲ 25.6% |
| Taxes450/3 | - | €66,261 | €55,887 | €53,599 | €76,666 | ▲ 43.0% |
| Remuneration and social security454/9 | - | €3,868 | €6,333 | €23,638 | €20,355 | ▼ 13.9% |
| Other amounts payable47/48 | - | €14,304 | €67,326 | €134,534 | €3,234 | ▼ 97.6% |
| Accrued charges and deferred income492/3 | - | €65,000 | €65,000 | €65,000 | €65,000 | = |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €62,484 | €62,747 | €30,890 | €47,974 | €23,723 | ▼ 50.5% |
| + Depreciation and write-downs630 | €59,550 | €59,728 | €39,374 | €29,135 | €30,213 | ▲ 3.7% |
| Operating cash flow (approximation) | €122,034 | €122,475 | €70,264 | €77,109 | €53,936 | ▼ 30.1% |
| Investment in fixed assets (approximation) | - | -€528,399 | -€15,563 | €985 | -€57,472 | ▼ 5,933% |
| Change in cash | - | €38,014 | -€81,990 | €205,960 | -€138,389 | ▼ 167% |
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
2026
20-08
Bankruptcy
Opening
Tribunal de l’entreprise de Liège, division Liège · event 14-08-2026
2025
16-09
NBB filing
Annual accounts filed
fiscal year 2024 · full schema · 47 days late
2024
30-08
NBB filing
Annual accounts filed
fiscal year 2023 · full schema · 30 days late
2023
02-10
NBB filing
Annual accounts filed
fiscal year 2022 · full schema · 63 days late
2022
31-12
Financial
Equity above €200,000Eq €229,317 ▲15.6%
5 profitable years in a row build equity to €229,317.
31-08
NBB filing
Annual accounts filed
fiscal year 2021 · full schema · 31 days late
2021
31-12
Financial
Highest result since 2018net €62,747 ▲0.4%
Operating result €113,344, net result €62,747, both a record.
31-12
Financial
Equity above €150,000Eq €198,427 ▲46.2%
4 profitable years in a row build equity to €198,427.
20-08
NBB filing
Annual accounts filed
fiscal year 2020 · full schema · 20 days late
2020
31-12
Financial
Equity above €100,000Eq €135,679 ▲85.4%
3 profitable years in a row build equity to €135,679.
09-09
NBB filing
Annual accounts filed
fiscal year 2019 · full schema · 40 days late
2019
29-08
NBB filing
Annual accounts filed
fiscal year 2018 · full schema · 29 days late
Show earlier events
2018
30-08
NBB filing
Annual accounts filed
fiscal year 2017 · full schema · 30 days late
2017
12-10
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 73 days late
2016
24-08
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 24 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 8 acts read
About the unread acts
We know of 8 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
8 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, Seraing · 1 establishment unit since 2012
Ground area
4,583 m²
Building footprint
527 m²
Volume, LiDAR
3,455 m³
2 parcels, Wallonia · tallest building 9.1 m, ±2 floors. Linked by address, not a title deed.
8
companies at this address
See who is registered here
1 establishment unit
A.V. BAT
since 20122.213.067.470
2 parcels
Wallonia
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 62352E0507/00C009 | Wallonia | 3,118 m² | 1 · 149 m² | 8.2 m · 2 fl. |
| 62058B0399/00D008 | Wallonia | 1,465 m² | 1 · 378 m² | 9.1 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels 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 | LEON-PIERRE PROUMEN PLACE DU HAUT PRE 10,
4000 LIEGE 1 |
14-08-2026 → present |
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Of 11,142 companies in sector 43910 we hold annual accounts for 5,493. 4,183 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
Founded21-09-2012
Fiscal year end31-12
Activities, NACEBEL 2025
41001General construction of residential buildings
43910Bricklaying and masonry work
43110Demolition
43120Site preparation
81220Other building cleaning and industrial cleaning
E-invoicing
Reachable via Peppol
Peppol ID
0208:0848887679
Also
9925:BE0848887679
Registered
16-09-2025
The company is no longer active; its Peppol card can remain until its access point withdraws it.
Register as of 29 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.