B3 CONSTRUCTIONS
InactiveOverview
Overview
Official details
Source: KBO- Status
- Absorbed by B2Holding merger by absorption, October 2026
- Legal form
- Private limited company
- Activity
- “Het uitbaten, inrichten van één of meerdere eet- en drankgelegenheden in het algemeen waaronder…” (deed in Dutch)From the articles, 5 activitiesNo NACE code in the KBO yet
- Financial year end
- 31 December
- Peppol
- Reachable since 08-09-2025
Board and ownership
Board
- BorremansDirector · since 10-12-2020 · permanent representative BORREMANS Frans Victor Christiaan
- BORREMANS HansDirector · since 10-12-2020
Financial position
No score
Annual accounts 2025
- Gross margin
- -€34,725
- ▲ 23.7%
- Loss
- €15,503
- Equity
- €593,454
- ▼ 2.5%
- Total assets
- €1.4m
- ▼ 4.2%
Turnover not published (abbreviated or micro format)
Financials
Financials · financial year 2025, micro format
2025 annual accounts filed 82 days after the deadline Filed on 21 October 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00565030.
Annual accounts 2025 filed on 21-10-2026 at the NBB all 9 filings
Amounts without an identifiable currency are taken as euros.
Equity
€593,454▼ 2.5%
2024 · €608,957
Total assets
€1.4m▼ 4.2%
2024 · €1.4m
Net result
-€15,503
2024 · €40,618
Working capital
€608,821=
2024 · €608,957
Multi-year overview
2018 to 2025, 8 financial yearsOperating result
-€36,507
▲ 24.9%
2025
20182025
Net result
-€15,503
2025
20182025
Equity
€593,454
▼ 2.5%
2025
20182025
Total assets
€1.4m
▼ 4.2%
2025
20182025
Debt
€780,005
▼ 5.4%
2025
20182025
Working capital
€608,821
=
2025
20182025
Staff (FTE)
no figure
2025
20182025
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line20182019202020212022202320242025
Operating result€0.07m--€0.007m-€0.004m▲ 41.4%€0.02m€0.9m▲ 57×-€0.02m-€0.05m▼ 117%-€0.04m▲ 24.9%
Net result€0.06m--€0.01m-€0.007m▲ 33.6%€0.01m€0.6m▲ 39×-€0.02m€0.04m-€0.02m
Equity€0.02m-€0.01m▼ 41.6%-€0.002m€0.01m€0.6m▲ 47×€0.6m▼ 3.7%€0.6m▲ 7.1%€0.6m▼ 2.5%
Total assets€0.08m-€0.01m▼ 80.4%€0.002m▼ 89.8%€4.7m▲ 3,107×€1.8m▼ 61.9%€1.6m▼ 9.4%€1.4m▼ 11.2%€1.4m▼ 4.2%
Debt€0.05m-€0.001m▼ 98.8%€0.004m▲ 530%€4.7m▲ 1,200×€1.2m▼ 74.4%€1.0m▼ 12.2%€0.8m▼ 21.2%€0.8m▼ 5.4%
Working capital€0.05m-€0.01m▼ 72.3%-€0.002m€0.3m€0.6m▲ 91.9%€0.6m▼ 3.7%€0.6m▲ 7.1%€0.6m=
Staff (FTE)2-
The operating result for 2025 is a loss of €36,507, smaller than the loss of €48,579 in 2024.
Turnover and EBIT margin are not published. The abbreviated or micro format does not require them.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Equity and liabilities €1.4m
Equity
€593,454 ▼ 2.5%
Debt
€780,005 ▼ 5.4%
Debt's share of the balance-sheet total falls from 57.5% to 56.8%. Equity and debt are lower.
Key figures and ratios
Current ratio
1.80▲
2024 · 1.74
Debt to equity
1.31▼
2024 · 1.35
ROE
-2.6%▼
2024 · 6.7%
ROA
-1.1%▼
2024 · 2.8%
Debt ≤ 1 year
€764,639▼
2024 · €824,484
Income taxes
€852▼
2024 · €15,118
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Subsidies and aid
Flemish government
2025 · 1 entry · €2,250 awarded · €2,250 paidAnnual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Other operating charges640/8 | - | - | - | €603 | €6,813 | €7,081 | €3,095 | €1,782 | ▼ 42.4% |
| Gross operating margin9900 | €159,518 | -€1,387 | -€4,251 | €15,800 | €878,130 | -€15,337 | -€45,484 | -€34,725 | ▲ 23.7% |
| Operating profit (loss)9901 | €67,587 | -€7,351 | -€4,305 | €15,196 | €871,317 | -€22,418 | -€48,579 | -€36,507 | ▲ 24.9% |
| Financial income75/76B | - | - | - | €0 | - | €6,230 | €112,757 | €39,448 | ▼ 65.0% |
| Recurring financial income75 | €160 | €0 | - | €0 | - | €6,230 | €112,757 | €39,448 | ▼ 65.0% |
| Financial charges65/66B | - | - | - | €225 | €3,528 | €5,706 | €8,441 | €17,593 | ▲ 108% |
| Recurring financial charges65 | €5,155 | €2,668 | €236 | €225 | €3,528 | €5,706 | €8,441 | €17,593 | ▲ 108% |
| Profit (loss) for the period before taxes9903 | €62,592 | -€10,019 | -€4,541 | €14,971 | €867,789 | -€21,894 | €55,736 | -€14,651 | - |
| Income taxes67/77 | - | - | €2,112 | - | €290,000 | €145 | €15,118 | €852 | ▼ 94.4% |
| Profit (loss) for the period9904 | €62,592 | -€10,019 | -€6,653 | €14,971 | €577,789 | -€22,039 | €40,618 | -€15,503 | - |
| Profit (loss) for the period to be appropriated9905 | €62,592 | -€10,019 | -€6,653 | €14,971 | €577,789 | -€22,039 | €40,618 | -€15,503 | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €0.08m | €0.01m | €0.002m | €4.7m | €1.8m | €1.6m | €1.4m | €1.4m | ▼ 4.2% |
| Current assets29/58 | €0.08m | €0.01m | €0.002m | €4.7m | €1.8m | €1.6m | €1.4m | €1.4m | ▼ 4.2% |
| Stocks and contracts in progress3 | - | - | - | €2.1m | €0.3m | €0.3m | €0.5m | - | - |
| Stocks30/36 | - | - | - | - | €0.3m | €0.3m | €0.5m | - | - |
| Contracts in progress37 | - | - | - | €2.1m | - | - | - | - | - |
| Amounts receivable within one year40/41 | €0.07m | €0.01m | - | €2.5m | €1.3m | €0.5m | €0.4m | €1.3m | ▲ 202% |
| Trade receivables40 | - | - | - | €2.5m | €1.3m | €0.003m | - | €0.005m | - |
| Other amounts receivable41 | - | - | - | €0.03m | - | €0.5m | €0.4m | €1.3m | ▲ 201% |
| Current investments50/53 | - | - | - | - | - | €0.4m | €0.001m | €0.001m | = |
| Cash at bank and in hand54/58 | €0.008m | €0.001m | €0.002m | €0.03m | €0.3m | €0.5m | €0.5m | €0.09m | ▼ 80.8% |
| Deferred charges and accrued income490/1 | - | - | - | - | - | €0.002m | - | €0.02m | - |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €0.08m | €0.01m | €0.002m | €4.7m | €1.8m | €1.6m | €1.4m | €1.4m | ▼ 4.2% |
| Equity10/15 | €0.02m | €0.01m | -€0.002m | €0.01m | €0.6m | €0.6m | €0.6m | €0.6m | ▼ 2.5% |
| Contributions10/11 | €0.02m | €0.02m | - | - | €0.01m | €0.01m | €0.01m | €0.01m | = |
| Reserves13 | €0.003m | €0.002m | €0.01m | €0.01m | €0.6m | €0.6m | €0.6m | €0.6m | = |
| Distributable reserves133 | - | - | - | €0.01m | €0.6m | €0.6m | €0.6m | €0.6m | = |
| Profit (loss) carried forward14 | - | -€0.009m | -€0.02m | -€0.001m | - | -€0.02m | - | -€0.02m | - |
| Amounts payable17/49 | €0.05m | €0.001m | €0.004m | €4.7m | €1.2m | €1.0m | €0.8m | €0.8m | ▼ 5.4% |
| Amounts payable after more than one year17 | €0.03m | - | - | €0.3m | - | - | - | - | - |
| Other amounts payable178/9 | - | - | - | €0.3m | - | - | - | - | - |
| Amounts payable within one year42/48 | €0.02m | €0.001m | €0.004m | €4.4m | €1.2m | €1.0m | €0.8m | €0.8m | ▼ 7.3% |
| Trade debts44 | €0.002m | €0.001m | - | €2.1m | €0.5m | €0.01m | €0.003m | €0.006m | ▲ 132% |
| Suppliers440/4 | - | - | - | €2.1m | €0.5m | €0.01m | €0.003m | €0.006m | ▲ 132% |
| Advances received on contracts in progress46 | - | - | - | €2.2m | - | - | - | - | - |
| Taxes, remuneration and social security45 | - | - | - | €0.1m | €0.6m | €0.3m | €0.03m | €0.02m | ▼ 39.8% |
| Taxes450/3 | - | - | - | €0.1m | €0.6m | €0.3m | €0.03m | €0.02m | ▼ 39.8% |
| Other amounts payable47/48 | - | - | - | - | €0.2m | €0.7m | €0.8m | €0.7m | ▼ 6.6% |
| Accrued charges and deferred income492/3 | - | - | - | - | - | - | - | €0.02m | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €62,592 | -€10,019 | -€6,653 | €14,971 | €577,789 | -€22,039 | €40,618 | -€15,503 | - |
| Operating cash flow (approximation) | €62,592 | -€10,019 | -€6,653 | €14,971 | €577,789 | -€22,039 | €40,618 | -€15,503 | - |
| Change in cash | - | -€6,518 | €351 | €24,608 | €241,137 | €201,550 | €18,812 | -€394,144 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Filings with the National Bank (9)
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 21-10-2026 | 2026-00565030 | |
| 31-12-2024 | abbreviated format | 21-10-2025 | 2025-00546202 | |
| 31-12-2023 | micro format | 16-10-2024 | 2024-00508077 | |
| 31-12-2022 | micro format | 07-10-2023 | 2023-00475809 | |
| 31-12-2021 | micro format | 04-08-2022 | 2022-20268815 | |
| 31-12-2020 | micro format | 23-07-2021 | 2021-38500083 | |
| 31-12-2019 | micro format | 11-09-2020 | 2020-52300167 | |
| 31-12-2018 | micro format | 20-08-2019 | 2019-47300497 | |
| 31-12-2017 | micro format | 31-07-2018 | 2018-41500550 |
Board & ownership
Directors
Directors
2 directors, last change in 2026
Board 2
Borremans
Current
Director (not named in the articles) · since 10-12-2020 · term without a fixed end · Public limited company · permanent representative: BORREMANS Frans Victor Christiaan · listed in the 2025 annual accounts, filed on 21-10-2026
BORREMANS Hans
Current
Director (not named in the articles) · since 10-12-2020 · term without a fixed end · listed in the 2025 annual accounts, filed on 21-10-2026
Permanent representatives 1
BORREMANS Frans Victor Christiaan
Current
Permanent representative · appointed in the act of 16-10-2026 · for Borremans
Owners and capital
Capital transactions
Capital over time
- 16-10-2026 Capital increase of €11,200 · to €29,800 · no new shares · “verhoging van de inbrengwaarde van bestaande aandelen”
- 22-06-2026 Capital stated in the deed · €11,200 · 30 shares
Mandate history
4 people, 2 in office
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| Borremans |
|
| BORREMANS Hans |
|
| BORREMANS Frans Victor Christiaan |
|
| BORREMANS Wim |
|
Articles of association
- Transfer restrictionThis rule says whether shareholders may sell their shares freely or need approval first.
- “Procedure overlijden aanvraag, erfrechtverklaring ondertekend door Belgische notaris”
Articles of association, deed of 16-10-2026 (in Dutch)
Network & group
Acquisitions and mergers
1 transactionTaken over by:B2Holding
Connections & network
1 connected companyThe connected companies are in the list below.
This company
Company
Director
Shareholding
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Click a node to look further, drag to arrange, zoom with the mouse wheel.
Linked via shared directors
B2Holding
Shared corporate director
→
Timeline
Acts, filings and financial milestones
Deadline for the 2026 accounts:
2026
21-10
micro format · 82 days late
16-10
Gazette deed
Merger: absorbed by B2HOLDINGDissolution of the company · Resignations: BORREMANS Hans, BORREMANS Wim and BORREMANS Frans Victor Christiaan · Appointments: BORREMANS Hans (director) and BORREMANS (director)29 points ▸
Gazette deed
Merger: absorbed by B2HOLDING
Dissolution of the company · Resignations: BORREMANS Hans, BORREMANS Wim and BORREMANS Frans Victor Christiaan · Appointments: BORREMANS Hans (director) and BORREMANS (director)29 points ▸
- General meeting, 27-07-2026
- Other provision, “vereenvoudigde procedure, aandeelhouders houden aandelen in beide vennootschappen in dezelfde verhouding” (deed in Dutch)
- Other provision, “kennisneming fusievoorstel, een maand voor de algemene vergadering” (deed in Dutch)
- Declaration, “afstand tussentijdse cijfers, artikel 12:51 §2 4° WVV” (deed in Dutch)
- Declaration, “afstand termijnen en toezending stukken, artikel 12:51 WVV” (deed in Dutch)
- Declaration, “geen aandelen in overnemende vennootschap, artikel 12:57 WVV” (deed in Dutch)
- Declaration, “tijdige kennisneming fusievoorstel” (deed in Dutch)
- General meeting, “eenparigheid van stemmen, kennisname fusievoorstel” (deed in Dutch)
- Declaration, “geen opmerkingen over verslagen” (deed in Dutch)
- Declaration, “geen belangrijke wijzigingen activa passiva, vanaf datum fusievoorstel tot heden” (deed in Dutch)
- General meeting, “unaniem, geen tussentijdse cijfers” (deed in Dutch)
- Merger, “fusie door overneming, verwezenlijking fusie” (deed in Dutch)
- The act holds 17 more points.
22-06
Gazette deed
Merger proposal: to be absorbed by B2HoldingPermanent representative: Frans Borremans · Registered office clause · Capital23 points ▸
Gazette deed
Merger proposal: to be absorbed by B2Holding
Permanent representative: Frans Borremans · Registered office clause · Capital23 points ▸
- Merger, “vereenvoudigde zusterfusie”, 4 (deed in Dutch)
- Registered office clause, “Hemelrijken 6,2890 Puurs-Sint-Amands” (deed in Dutch)
- Capital, €18,600
- Board composition, Hans Borremans (director (not named in the articles))
- Board composition, Borremans (director)
- Permanent representative, Frans Borremans
- Other provision, “BE0668.455.902, ondernemings-en BTW-nummer” (deed in Dutch)
- Registered office clause, “2880 Bornem,Paardenstraat 54” (deed in Dutch)
- Capital, €11,200
- Board composition, Frans Borremans (director (not named in the articles))
- Board composition, Hans Borremens (director (not named in the articles))
- Board composition, Wim Borremans (director (not named in the articles))
- The act holds 11 more points.
2025
21-10
abbreviated format · 82 days late
2024
31-12
Financial
Back to profitnet €40,618
The net result is €40,618, after one loss-making year.
16-10
micro format · 77 days late
2023
31-12
Financial
Weakest financial yearnet -€22,039
The net result drops to -€22,039, the lowest from 2018 to 2025.
07-10
micro format · 68 days late
2022
31-12
Financial
Highest result from 2018 to 2025net €577,789 ▲3,759%
The operating result of €871,317 and the net result of €577,789 are both a record.
31-12
Financial
Equity above €500,000equity €590,378 ▲4,590%
After 2 profitable years in a row, equity reaches €590,378.
04-08
micro format · 4 days late
2021
31-12
Financial
Back to profitnet €14,971
The net result is €14,971, after 2 loss-making years.
Show earlier events
31-12
Financial
Liquidity more than doubledcurrent ratio 1.07
The current ratio rises from 0.39 to 1.07.
23-07
micro format · 8 days before the deadline
2020
11-09
micro format · 42 days late
2019
31-12
Financial
Liquidity more than 7 timescurrent ratio 23.81
The current ratio rises from 3.09 to 23.81. Short-term debt falls from €24,275 to €617.
20-08
micro format · 20 days late
2018
31-07
micro format · on the deadline day
2016
14-03
4 publications in the Belgian Official Gazette, the last on 16-10-2026
Financial milestoneGazette deedNBB filingFinancial milestones sit on the financial year-end date, not the filing date.
Sources:Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Inactive
Absorbed by B2Holding in October 2026
B3 CONSTRUCTIONS is no longer in the KBO register. B2Holding took it over in a merger by absorption, published in the Belgian Official Gazette on 16 October 2026.
- Status
- Inactiveout of the register since 9 October 2026
- Reason
- Merger by absorptionBelgian Official Gazette, 16 October 2026 · act
- Absorbed by
- B2Holding · 0668.455.902
- Last annual accounts
- financial year to 31 December 2025
- Last registered office
- Paardenstraat 54, 2880 Mariekerke(Bornem)as published on 16 October 2026
- Legal form
- Private limited company
- Active since
- 1 March 2016
Purpose according to the articles of association
- PurposeThe purpose describes the activities the company may carry out under its articles.
- “Het uitbaten, inrichten van één of meerdere eet- en drankgelegenheden in het algemeen waaronder onder meer restaurants, spijshuizen…”deed of 16-10-2026 (in Dutch)
5 activities
- Het uitbaten, inrichten van één of meerdere eet- en drankgelegenheden in het algemeen waaronder onder meer restaurants, spijshuizen, snackbars en fastfoodzaken, verbruikerssalons, tearooms, cafés, bars, nachtclubs en tavernen evenals alle drankgelegenheden allerhande al dan niet met alcoholische dranken, bierhallen, wijnbars, feestzalen, met inbegrip van alle daaraan verbonden activiteiten
- De organisatie en inrichting van feesten, catering, concerten, klank- en lichtspelen, fuiven, banketten, recepties, bedrijfsfeesten, en alle mogelijke recreatie evenementen, in eigen naam en voor rekening van derden in de ruimste zin van het woord
- Het organiseren, inrichten, promoten en uitbaten van allerhande evenementen, ontspanningsactiviteiten, dansavonden en ontmoetingsavonden, feesten en vermakelijkheden, in eigen naam en voor rekening van derden in de ruimste zin van het woord
- Het verhuren en ter beschikking stellen van feestzalen, locaties, feestartikelen, zaalinrichting, horecamateriaal, tenten en alle overige materiële goederen
- De verkoop aan de toog van etenswaren en dranken die ter plaatse verbruikt worden en in het algemeen in wegwerpverpakking aangeboden worden, buffetten, sandwichbars, hamburgerrestaurants, frietkramen, croissanteries, crêperies en warmwafelkramen, ijkramen, pizzeria's
- Name clauseThe company operates under this name according to its articles.
- B3 Constructionsdeed of 22-06-2026 (in Dutch)
Sites & property
Location
Buildings and parcels at the address
Ground area
1,405 m²
Building footprint
293 m²
Building volume
1,081 m³
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 12024A0170/00C000 | Flanders | 1,405 m² | 1 · 293 m² | 6.9 m · 1 |