BENOIT LERUSE
ActiveSummary
BENOIT LERUSE has been active since 2016 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €15k and a net result of €15k. Equity is growing by ~33.3% per year across the filed fiscal years. Its solvency ranks better than 20% of 27965 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 1.1% (low).
Checked score
Score 2025
Axes · tick = 2024
Profitability76▼-4
Solvency43▲+17
Growth78=
Track record100
Bankruptcy probability, 12 months
1.1%
Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €500 at 30 days acceptable
Liquidity ample (current ratio 1.62 against 0.85 in 2024; short-term debt: 53.3% of total assets), but 82.3% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
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
17.7%
Return on assets
17%
Age of the figures
9 mo
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 20% of 27965 sector peers (2025).
NBB · sector comparisonPosition among 27965 sector peers
Solvency
better than 20%
← weakest
strongest →
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 09-07-2026, 22 days ahead of the deadline.
NBB · 9 filingsDeviation from the deadline
2025
22 d early
2024
23 d early
2023
65 d late
2022
4 d early
2021
30 d late
2020
30 d early
2019
32 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
Equity
€15k▲ 2,446%
2024 · €598
2018: €-20k
2019: €-33k▼ -66.8% vs 2018lowest in 8 years
2020: €-30k▲ +6.5% vs 2019
2021: €-19k▲ +36.5% vs 2020
2022: €6k▲ +130% vs 2021
2023: €-30k▼ -620% vs 2022
2024: €598▲ +102% vs 2023
2025: €15k▲ +2446% vs 2024highest in 8 years
2018 → 2025
Total assets
€86k▼ 27.5%
2024 · €119k
2018: €116k
2019: €105k▼ -9.8% vs 2018
2020: €112k▲ +6.8% vs 2019
2021: €112k▼ -0.2% vs 2020
2022: €141k▲ +26.3% vs 2021highest in 8 years
2023: €126k▼ -11.1% vs 2022
2024: €119k▼ -5.4% vs 2023
2025: €86k▼ -27.5% vs 2024lowest in 8 years
2018 → 2025
Net result
€15k▼ 52.2%
2024 · €31k
2018: €-33k
2019: €-19k▲ +42.1% vs 2018
2020: €2k▲ +111% vs 2019
2021: €11k▲ +426% vs 2020
2022: €25k▲ +126% vs 2021
2023: €-36k▼ -243% vs 2022lowest in 8 years
2024: €31k▲ +186% vs 2023highest in 8 years
2025: €15k▼ -52.2% vs 2024
2018 → 2025
Working capital
€29k
2024 · €-18k
2018: €-32k
2019: €-51k▼ -59.4% vs 2018
2020: €-47k▲ +7.7% vs 2019
2021: €-40k▲ +13.7% vs 2020
2022: €-17k▲ +57.8% vs 2021
2023: €-58k▼ -244% vs 2022lowest in 8 years
2024: €-18k▲ +69.5% vs 2023
2025: €29k▲ +261% vs 2024highest in 8 years
2018 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€-19k-€6k€-30k€598€15k▲ 2,446%
2021: €-19k
2022: €6k▲ +130% vs 2021
2023: €-30k▼ -620% vs 2022lowest in 5 years
2024: €598▲ +102% vs 2023
2025: €15k▲ +2446% vs 2024highest in 5 years
Operating result€15k-€42k▲ 176%€-28k€45k€22k▼ 50.9%
2021: €15k
2022: €42k▲ +176% vs 2021
2023: €-28k▼ -167% vs 2022lowest in 5 years
2024: €45k▲ +259% vs 2023highest in 5 years
2025: €22k▼ -50.9% vs 2024
Net result€11k-€25k▲ 126%€-36k€31k€15k▼ 52.2%
2021: €11k
2022: €25k▲ +126% vs 2021
2023: €-36k▼ -243% vs 2022lowest in 5 years
2024: €31k▲ +186% vs 2023highest in 5 years
2025: €15k▼ -52.2% vs 2024
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 51% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €86k
Fixed assets
€12k ▼ 37.1%
Current assets
€75k ▼ 25.7%
Equity and liabilities €86k
Equity
€15k ▲ 2,446%
Debt
€71k ▼ 40.0%
Debt's share of the balance-sheet total falls from 99.5% to 82.3%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€29k▼
2024 · €53k
Cash flow
€21k▼
2024 · €38k
Current ratio
1.62▲
2024 · 0.85
Quick ratio
1.42▲
2024 · 0.75
Debt to equity
4.66
ROE
96.1%
ROA
17.0%▼
2024 · 25.8%
Interest coverage
4.28▲
2024 · 3.62
Debt ≤ 1 year
€46k▼
2024 · €118k
Debt > 1 year
€25k
Income taxes
€1k▲
2024 · €109
Staff costs
€65k▲
2024 · €62k
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 · 46 lines
Balance sheet
Code20242025
Assets
Total assets20/58€119k€86k▼
Fixed assets21/28€18k€12k▼
Tangible fixed assets22/27€16k€9k▼
Plant, machinery and equipment23€10k€6k▼
Furniture and vehicles24€6k€3k▼
Financial fixed assets28€2k€2k=
Current assets29/58€100k€75k▼
Stocks and contracts in progress3€12k€9k▼
Stocks30/36€12k€9k▼
Amounts receivable within one year40/41€89k€65k▼
Trade receivables40€44k€61k▲
Other amounts receivable41€45k€4k▼
Deferred charges and accrued income490/1-€401
Equity and liabilities
Total equity and liabilities10/49€119k€86k▼
Equity10/15€598€15k▲
Contributions10/11€19k€19k=
Profit (loss) carried forward14€-19k€-4k▲
Amounts payable17/49€118k€71k▼
Amounts payable after more than one year17-€25k
Financial debts170/4-€25k
Amounts payable within one year42/48€118k€46k▼
Financial debts43€25k€21k▼
Credit institutions430/8€25k€21k▼
Trade debts44€26k€8k▼
Suppliers440/4€26k€8k▼
Taxes, remuneration and social security45€16k€10k▼
Taxes450/3€16k€5k▼
Remuneration and social security454/9-€5k
Other amounts payable47/48€52k€7k▼
Income statement
Code20242025
Non-recurring operating income76A€30k€13k▼
Remuneration, social security and pensions62€62k€65k▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€7k€7k▼
Other operating charges640/8€4k€87▼
Non-recurring operating charges66A€378€8k▲
Gross operating margin9900€119k€102k▼
Operating profit (loss)9901€45k€22k▼
Financial income75/76B€120€250▲
Recurring financial income75€120€250▲
Financial charges65/66B€15k€7k▼
Recurring financial charges65€15k€7k▼
Profit (loss) for the period before taxes9903€31k€16k▼
Income taxes67/77€109€1k▲
Profit (loss) for the period9904€31k€15k▼
Profit (loss) for the period to be appropriated9905€31k€15k▼
Appropriation of the result
Profit (loss) to be appropriated9906€-19k€-4k▲
Profit (loss) brought forward from the previous period14P€-49k€-19k▲
The notes to these accounts (8 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 |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €30k | €13k | ▼ 55.4% |
| Remuneration, social security and pensions62 | €9k | €13k | €42k | €62k | €65k | ▲ 3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €5k | €9k | €14k | €7k | €7k | ▼ 8.1% |
| Other operating charges640/8 | €2k | €2k | €1k | €4k | €87 | ▼ 97.7% |
| Non-recurring operating charges66A | - | - | - | €378 | €8k | ▲ 2,116% |
| Gross operating margin9900 | €31k | €66k | €29k | €119k | €102k | ▼ 14.1% |
| Operating profit (loss)9901 | €15k | €42k | €-28k | €45k | €22k | ▼ 50.9% |
| Financial income75/76B | €185 | €2k | €186 | €120 | €250 | ▲ 108% |
| Recurring financial income75 | €185 | €2k | €186 | €120 | €250 | ▲ 108% |
| Financial charges65/66B | €4k | €19k | €8k | €15k | €7k | ▼ 53.3% |
| Recurring financial charges65 | €4k | €19k | €8k | €15k | €7k | ▼ 53.3% |
| Profit (loss) for the period before taxes9903 | €11k | €25k | €-36k | €31k | €16k | ▼ 49.1% |
| Income taxes67/77 | €250 | €20 | - | €109 | €1k | ▲ 823% |
| Profit (loss) for the period9904 | €11k | €25k | €-36k | €31k | €15k | ▼ 52.2% |
| Profit (loss) for the period to be appropriated9905 | €11k | €25k | €-36k | €31k | €15k | ▼ 52.2% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €112k | €141k | €126k | €119k | €86k | ▼ 27.5% |
| Fixed assets21/28 | €24k | €33k | €35k | €18k | €12k | ▼ 37.1% |
| Intangible fixed assets21 | €347 | €173 | €0 | - | - | - |
| Tangible fixed assets22/27 | €22k | €30k | €33k | €16k | €9k | ▼ 42.1% |
| Plant, machinery and equipment23 | €10k | €9k | €14k | €10k | €6k | ▼ 38.5% |
| Furniture and vehicles24 | €12k | €21k | €19k | €6k | €3k | ▼ 48.6% |
| Financial fixed assets28 | €2k | €2k | €2k | €2k | €2k | = |
| Current assets29/58 | €87k | €109k | €91k | €100k | €75k | ▼ 25.7% |
| Stocks and contracts in progress3 | €3k | €3k | €3k | €12k | €9k | ▼ 20.1% |
| Stocks30/36 | €3k | €3k | €3k | €12k | €9k | ▼ 20.1% |
| Amounts receivable within one year40/41 | €76k | €93k | €72k | €89k | €65k | ▼ 26.9% |
| Trade receivables40 | €38k | €80k | €55k | €44k | €61k | ▲ 38.9% |
| Other amounts receivable41 | €38k | €13k | €17k | €45k | €4k | ▼ 91.9% |
| Cash at bank and in hand54/58 | €9k | €13k | €17k | - | - | - |
| Deferred charges and accrued income490/1 | - | - | - | - | €401 | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €112k | €141k | €126k | €119k | €86k | ▼ 27.5% |
| Equity10/15 | €-19k | €6k | €-30k | €598 | €15k | ▲ 2,446% |
| Contributions10/11 | €19k | €19k | €19k | €19k | €19k | = |
| Capital10 | €19k | €19k | - | - | - | - |
| Issued capital100 | €19k | €19k | - | - | - | - |
| Reserves13 | €566 | €566 | - | - | - | - |
| Non-distributable reserves130/1 | €566 | €566 | - | - | - | - |
| Legal reserve130 | €566 | €566 | - | - | - | - |
| Profit (loss) carried forward14 | €-39k | €-13k | €-49k | €-19k | €-4k | ▲ 78.8% |
| Amounts payable17/49 | €131k | €136k | €156k | €118k | €71k | ▼ 40.0% |
| Amounts payable after more than one year17 | €3k | €10k | €6k | - | €25k | - |
| Financial debts170/4 | €3k | €10k | €6k | - | €25k | - |
| Amounts payable within one year42/48 | €128k | €126k | €149k | €118k | €46k | ▼ 61.2% |
| Current portion of amounts payable after more than one year42 | €3k | €7k | €3k | - | - | - |
| Financial debts43 | €50k | €53k | €50k | €25k | €21k | ▼ 14.2% |
| Credit institutions430/8 | €50k | €53k | €50k | €25k | €21k | ▼ 14.2% |
| Trade debts44 | €71k | €45k | €52k | €26k | €8k | ▼ 67.7% |
| Suppliers440/4 | €71k | €45k | €52k | €26k | €8k | ▼ 67.7% |
| Taxes, remuneration and social security45 | €2k | €6k | €6k | €16k | €10k | ▼ 40.6% |
| Taxes450/3 | €450 | €4k | €5k | €16k | €5k | ▼ 70.4% |
| Remuneration and social security454/9 | €1k | €2k | €1k | - | €5k | - |
| Other amounts payable47/48 | €2k | €14k | €38k | €52k | €7k | ▼ 87.1% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €11k | €25k | €-36k | €31k | €15k | ▼ 52.2% |
| + Depreciation and write-downs630 | €5k | €9k | €14k | €7k | €7k | ▼ 8.1% |
| Operating cash flow (approximation) | €16k | €34k | €-22k | €38k | €21k | ▼ 43.6% |
| Investment in fixed assets (approximation) | - | €-17k | €-16k | €9k | €0 | ▼ 100% |
| Change in cash | - | €4k | €4k | - | - | - |
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
09-07
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
08-07
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial
Back to profitnet €31k
Net result €31k after one loss-making year.
04-10
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 65 days late
2023
31-12
Financial
Weakest financial yearnet €-36k
Net result drops to €-36k, the lowest in the series; recovery starts the following year.
27-07
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
30-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 30 days late
2021
01-07
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
31-12
Financial
Back to profitnet €2k
Net result €2k after 2 loss-making years.
01-09
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 32 days late
2019
29-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 29 days late
2018
24-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 24 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 4 acts read
About the unread acts
We know of 4 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
4 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, Trooz · 1 establishment unit since 2017
Ground area
895 m²
Building footprint
72 m²
Volume, LiDAR
474 m³
2 parcels, Wallonia · tallest building 8.4 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
BENOIT LERUSE
since 20172.259.717.245
2 parcels
Wallonia
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 62040F0463/00C000 | Wallonia | 800 m² | - | - |
| 62009A1293/00L000 | Wallonia | 94 m² | 1 · 72 m² | 8.4 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.
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Of 7,041 companies in sector 43221 we hold annual accounts for 3,473. 2,208 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
Founded30-12-2016
Fiscal year end31-12
Activities, NACEBEL 2025
43221Plumbing work
43222Installation of electric heating, air conditioning, cooling and ventilation
33110Repair and maintenance of fabricated metal products
37000Sewerage
42219Civil engineering
43120Site preparation
Scores and ratios are computed by Checked and are not a credit decision.