ABCE TOITURES
ActiveThe file of ABCE TOITURES contains 2 historical bankruptcy publications, as published in the Belgian State Gazette.
Summary
The computed 12-month bankruptcy probability is 2.0% (moderate). The 2025 annual accounts show equity of €57k and a net result of €44k. Equity is growing by ~12.9% per year across the filed fiscal years. Its solvency ranks better than 43% of 27965 sector peers (fiscal year 2025).
Checked score
Score 2025
Axes · tick = 2024
Profitability100=
Solvency66▼-12
Growth78=
Track record85
Bankruptcy probability, 12 months
2.0%
Moderate
0%0.5%1.5%4%10%≥ 25%
Credit up to €3k at 30 days only on tighter terms
Liquidity ample (current ratio 1.52 against 2.05 in 2024; short-term debt: 59.2% and cash: 0.5% of total assets), but 59.2% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Six signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
raises risk · Limited track record
This company has not been active as long as an established one and statistically fails somewhat more often.
KBO · incorporation dateAge against the risk zone
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 43
Relative position
BE, all sectors
reference
Specialised construction activities (NACE 43)
about 85% more bankruptcies
← fewer bankruptcies
more bankruptcies →
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
40.8%
Return on assets
31.5%
Age of the figures
9 mo
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 07-09-2026, 38 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 · 7 filingsDeviation from the deadline
2025
38 d late
2024
61 d late
2023
61 d late
2022
16 d late
2021
22 d late
2020
20 d late
2019
95 d late
← before the deadline
after the deadline →
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
25-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, micro schema
Turnover
€0
Total assets
€140k▲ 40.2%
2024 · €100k
2019: €37k
2020: €33k▼ -11.5% vs 2019lowest in 7 years
2021: €37k▲ +12.5% vs 2020
2022: €131k▲ +254% vs 2021
2023: €142k▲ +9.0% vs 2022highest in 7 years
2024: €100k▼ -30.0% vs 2023
2025: €140k▲ +40.2% vs 2024
2019 → 2025
Net result
€44k▲ 73.0%
2024 · €25k
2019: €10k
2020: €6k▼ -37.9% vs 2019
2021: €2k▼ -71.9% vs 2020
2022: €34k▲ +1801% vs 2021
2023: €-1k▼ -103% vs 2022lowest in 7 years
2024: €25k▲ +2282% vs 2023
2025: €44k▲ +73.0% vs 2024highest in 7 years
2019 → 2025
Working capital
€43k▼ 11.5%
2024 · €49k
2019: €13klowest in 7 years
2020: €20k▲ +57.6% vs 2019
2021: €22k▲ +6.8% vs 2020
2022: €51k▲ +134% vs 2021highest in 7 years
2023: €39k▼ -24.1% vs 2022
2024: €49k▲ +25.9% vs 2023
2025: €43k▼ -11.5% vs 2024
2019 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Turnover€0
Equity€24k-€58k▲ 138%€57k▼ 2.0%€53k▼ 7.0%€57k▲ 7.5%
2021: €24klowest in 5 years
2022: €58k▲ +138% vs 2021highest in 5 years
2023: €57k▼ -2.0% vs 2022
2024: €53k▼ -7.0% vs 2023
2025: €57k▲ +7.5% vs 2024
Operating result€3k-€50k▲ 1,828%€4k▼ 92.3%€51k▲ 1,216%€59k▲ 16.8%
2021: €3klowest in 5 years
2022: €50k▲ +1828% vs 2021
2023: €4k▼ -92.3% vs 2022
2024: €51k▲ +1216% vs 2023
2025: €59k▲ +16.8% vs 2024highest in 5 years
Net result€2k-€34k▲ 1,801%€-1k€25k€44k▲ 73.0%
2021: €2k
2022: €34k▲ +1801% vs 2021
2023: €-1k▼ -103% vs 2022lowest in 5 years
2024: €25k▲ +2282% vs 2023
2025: €44k▲ +73.0% vs 2024highest in 5 years
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
After the dip in 2023 the operating result has climbed two years in a row; 2025 is 17% above 2024 and is the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €140k
Fixed assets
€14k ▲ 224%
Current assets
€126k ▲ 31.9%
Equity and liabilities €140k
Equity
€57k ▲ 7.5%
Debt
€83k ▲ 77.4%
Debt's share of the balance-sheet total rises from 46.8% to 59.2%. Equity and debt are higher.
Key figures and ratios
EBITDA
€62k▲
2024 · €53k
Cash flow
€47k▲
2024 · €28k
Current ratio
1.52▼
2024 · 2.05
Debt to equity
1.45▲
2024 · 0.88
ROE
77.1%▲
2024 · 47.9%
ROA
31.5%▲
2024 · 25.5%
Interest coverage
56.31▲
2024 · 7.31
Debt ≤ 1 year
€83k▲
2024 · €47k
Income taxes
€14k▲
2024 · €12k
Staff costs
€6k▲
2024 · €3k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 54 lines
Balance sheet
Code20242025
Assets
Total assets20/58€100k€140k▲
Fixed assets21/28€4k€14k▲
Tangible fixed assets22/27€4k€14k▲
Plant, machinery and equipment23€3k€3k▼
Furniture and vehicles24€945€7k▲
Other tangible fixed assets26-€4k
Current assets29/58€95k€126k▲
Stocks and contracts in progress3€924-
Stocks30/36€924-
Contracts in progress37€0-
Amounts receivable within one year40/41€88k€124k▲
Trade receivables40€34k€57k▲
Other amounts receivable41€54k€68k▲
Cash at bank and in hand54/58€6k€636▼
Deferred charges and accrued income490/1€0€789▲
Equity and liabilities
Total equity and liabilities10/49€100k€140k▲
Equity10/15€53k€57k▲
Contributions10/11€6k€6k=
Reserves13€4k€4k=
Non-distributable reserves130/1€2k€2k=
Reserves not available under the articles1311€2k€2k=
Tax-exempt reserves132€3k€3k=
Profit (loss) carried forward14€42k€46k▲
Amounts payable17/49€47k€83k▲
Amounts payable within one year42/48€47k€83k▲
Trade debts44€27k€42k▲
Suppliers440/4€27k€42k▲
Advances received on contracts in progress46-€2k
Taxes, remuneration and social security45€15k€27k▲
Taxes450/3€15k€27k▲
Remuneration and social security454/9€0€400▲
Other amounts payable47/48€4k€12k▲
Accrued charges and deferred income492/3€0-
Income statement
Code20242025
Turnover70€0-
Goods, raw materials, services and sundry goods60/61€0-
Remuneration, social security and pensions62€3k€6k▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€2k€3k▲
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4-€5k
Other operating charges640/8€1k€9k▲
Gross operating margin9900€57k€82k▲
Operating profit (loss)9901€51k€59k▲
Financial income75/76B€394€91▼
Recurring financial income75€394€91▼
Financial charges65/66B€14k€1k▼
Recurring financial charges65€7k€1k▼
Non-recurring financial charges66B€7k-
Profit (loss) for the period before taxes9903€37k€58k▲
Income taxes67/77€12k€14k▲
Profit (loss) for the period9904€25k€44k▲
Profit (loss) for the period to be appropriated9905€25k€44k▲
Appropriation of the result
Profit (loss) to be appropriated9906€72k€86k▲
Profit (loss) brought forward from the previous period14P€46k€42k▼
Transfer to equity691/2€29k€40k▲
To contributions691€29k€40k▲
The notes to these accounts (5 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Turnover70 | - | - | - | €0 | - | - |
| Goods, raw materials, services and sundry goods60/61 | - | - | - | €0 | - | - |
| Remuneration, social security and pensions62 | - | - | €3k | €3k | €6k | ▲ 82.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €2k | €1k | €3k | €2k | €3k | ▲ 39.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | - | - | - | €5k | - |
| Other operating charges640/8 | €298 | €2k | €7k | €1k | €9k | ▲ 671% |
| Gross operating margin9900 | €5k | €53k | €16k | €57k | €82k | ▲ 43.2% |
| Operating profit (loss)9901 | €3k | €50k | €4k | €51k | €59k | ▲ 16.8% |
| Financial income75/76B | €42 | €2 | €13 | €394 | €91 | ▼ 76.9% |
| Recurring financial income75 | €42 | €2 | €13 | €394 | €91 | ▼ 76.9% |
| Financial charges65/66B | €528 | €6k | €754 | €14k | €1k | ▼ 92.2% |
| Recurring financial charges65 | €528 | €1k | €754 | €7k | €1k | ▼ 84.7% |
| Non-recurring financial charges66B | - | €5k | - | €7k | - | - |
| Profit (loss) for the period before taxes9903 | €2k | €44k | €3k | €37k | €58k | ▲ 57.3% |
| Income taxes67/77 | €343 | €10k | €4k | €12k | €14k | ▲ 22.8% |
| Profit (loss) for the period9904 | €2k | €34k | €-1k | €25k | €44k | ▲ 73.0% |
| Profit (loss) for the period to be appropriated9905 | €2k | €34k | €-1k | €25k | €44k | ▲ 73.0% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €37k | €131k | €142k | €100k | €140k | ▲ 40.2% |
| Fixed assets21/28 | €3k | €7k | €18k | €4k | €14k | ▲ 224% |
| Tangible fixed assets22/27 | €3k | €7k | €18k | €4k | €14k | ▲ 224% |
| Plant, machinery and equipment23 | €3k | €7k | €17k | €3k | €3k | ▼ 12.9% |
| Furniture and vehicles24 | €53 | - | €989 | €945 | €7k | ▲ 684% |
| Other tangible fixed assets26 | - | - | - | - | €4k | - |
| Current assets29/58 | €34k | €124k | €124k | €95k | €126k | ▲ 31.9% |
| Stocks and contracts in progress3 | €902 | €902 | €10k | €924 | - | - |
| Stocks30/36 | €902 | €902 | €924 | €924 | - | - |
| Contracts in progress37 | - | - | €9k | €0 | - | - |
| Amounts receivable within one year40/41 | €17k | €105k | €93k | €88k | €124k | ▲ 41.0% |
| Trade receivables40 | €13k | €65k | €59k | €34k | €57k | ▲ 67.8% |
| Other amounts receivable41 | €4k | €40k | €34k | €54k | €68k | ▲ 24.3% |
| Cash at bank and in hand54/58 | €16k | €18k | €21k | €6k | €636 | ▼ 89.8% |
| Deferred charges and accrued income490/1 | - | €7 | - | €0 | €789 | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €37k | €131k | €142k | €100k | €140k | ▲ 40.2% |
| Equity10/15 | €24k | €58k | €57k | €53k | €57k | ▲ 7.5% |
| Contributions10/11 | €6k | €6k | €6k | €6k | €6k | = |
| Capital10 | €6k | €6k | €6k | - | - | - |
| Issued capital100 | €19k | €19k | €19k | - | - | - |
| Uncalled capital101 | €12k | €12k | €12k | - | - | - |
| Reserves13 | €4k | €4k | €4k | €4k | €4k | = |
| Non-distributable reserves130/1 | €2k | €2k | €2k | €2k | €2k | = |
| Legal reserve130 | €2k | €2k | €2k | - | - | - |
| Reserves not available under the articles1311 | - | - | - | €2k | €2k | = |
| Tax-exempt reserves132 | €3k | €3k | €3k | €3k | €3k | = |
| Profit (loss) carried forward14 | €14k | €48k | €46k | €42k | €46k | ▲ 9.3% |
| Amounts payable17/49 | €12k | €73k | €85k | €47k | €83k | ▲ 77.4% |
| Amounts payable within one year42/48 | €12k | €73k | €85k | €47k | €83k | ▲ 77.4% |
| Trade debts44 | €12k | €60k | €68k | €27k | €42k | ▲ 54.0% |
| Suppliers440/4 | €12k | €60k | €68k | €27k | €42k | ▲ 54.0% |
| Advances received on contracts in progress46 | - | - | - | - | €2k | - |
| Taxes, remuneration and social security45 | €367 | €12k | €18k | €15k | €27k | ▲ 81.3% |
| Taxes450/3 | €367 | €12k | €17k | €15k | €27k | ▲ 78.6% |
| Remuneration and social security454/9 | - | - | €1k | €0 | €400 | ▲ 4,000,000% |
| Other amounts payable47/48 | - | €382 | - | €4k | €12k | ▲ 163% |
| Accrued charges and deferred income492/3 | €15 | - | - | €0 | - | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €2k | €34k | €-1k | €25k | €44k | ▲ 73.0% |
| + Depreciation and write-downs630 | €2k | €1k | €3k | €2k | €3k | ▲ 39.1% |
| Operating cash flow (approximation) | €3k | €35k | €2k | €28k | €47k | ▲ 70.3% |
| Investment in fixed assets (approximation) | - | €-6k | €-14k | €12k | €-13k | ▼ 207% |
| Change in cash | - | €1k | €3k | €-14k | €-6k | ▲ 61.6% |
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
Next filing, fiscal year 2026, expected by
2026
07-09
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 38 days late
2025
31-12
Financial
Highest result since 2019net €44k ▲73%
Operating result €59k, net result €44k, both a record.
30-09
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 61 days late
2024
31-12
Financial
Back to profitnet €25k
Net result €25k after one loss-making year.
30-09
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 61 days late
15-03
Bankruptcy
Bankruptcy reversal
Tribunal de l’entreprise de Liège, division Liège · event 07-03-2024
05-02
Bankruptcy
Opening
Tribunal de l’entreprise de Liège, division Liège · event 29-01-2024
2023
31-12
Financial
Weakest financial yearnet €-1k
Net result drops to €-1k, the lowest in the series; recovery starts the following year.
16-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 16 days late
2022
22-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 22 days late
2021
20-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 20 days late
2020
03-11
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 95 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 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
2 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, Liège · 1 establishment unit since 2019
Ground area
159 m²
Building footprint
55 m²
Volume, LiDAR
578 m³
Parcel 62113A0710/00R002, Wallonia · tallest building 11.9 m, ±4 floors. Linked by address, not a title deed.
1 establishment unit
Pont de Wandre 148, 4020 Liège
since 20192.289.416.368
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 62113A0710/00R002 | Wallonia | 159 m² | 1 · 55 m² | 11.9 m · 4 fl. |
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
2 mandates| Role | Name | Tenure |
|---|---|---|
| Curator | OLIVIER EVRARD QUAI DE ROME, 25, 4000 LIEGE 1- |
29-01-2024 → 07-03-2024 |
| Curator | ISABELLE BIEMAR QUAI DE ROME, 25,
4000 LIEGE 1 |
29-01-2024 → 07-03-2024 |
Similar companies · same sector, comparable size
VINCKE BOUW
BE 1020.354.579
Assenede · Eq €57,022
'T DAK
BE 0896.781.430
Tongeren-Borgloon · Eq €57,006
ASP ROOF SOLUTIONS
BE 0879.822.365
Mol · Eq €56,994
Dakwerken Van de Sande
BE 0740.478.006
Knokke-Heist · Eq €56,992
VLAS
BE 0695.944.613
Dilbeek · Eq €56,985
Of 8,566 companies in sector 43410 we hold annual accounts for 4,363. 3,725 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 (pre-2019)
Founded19-02-2019
Fiscal year end31-12
Activities, NACEBEL 2025
43410Roofing work
Scores and ratios are computed by Checked and are not a credit decision.