Bougard & Bernard Construct
Open bankruptcyA bankruptcy procedure is open for Bougard & Bernard Construct according to publications in the Belgian State Gazette; curator: JEAN SINE.
Summary
The 2024 annual accounts show negative equity (-€271,948) and a net result of -€135,938.
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
- 2 April 2026
- Supervising judge
- Luc Flaba
- Official Gazette
- 09-04-2026 (pdf) ↗search the document for 2026/115583
Deadlines
- Appeal or third-party opposition until
- passed on 24 April 2026Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 2 May 2026art. XX.104 and XX.155 CEL
- First verification report
- passed on 12 May 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
- 2 April 2027Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Jean SineRue De Fleurus 120 A, 5030 Gemblouxavocats.sine@skynet.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
Three signals. The signal on the left, the evidence on the right.
+raises risk
raises risk · Negative equity
The 2024 annual accounts show negative equity and a net loss.
NBB · annual accounts 2024Equity per financial year
2021222324
2020 to 2024 · latest year -€271,948
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?List enrichment How is the General construction of residential buildings sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2024, micro schema
Turnover
€1.9m▼ 29.7%
2023 · €2.7m
EBIT margin
-6.1%▲ 4.3pp
2023 · -10.3%
Net result
-€135,938▲ 52.2%
2023 · -€284,674
Working capital
-€297,360▼ 61.5%
2023 · -€184,105
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 41, Construction of residential and non-residential buildings, 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
Turnover€343,177-€1.0m▲ 203%€2.3m▲ 119%€2.7m▲ 19.0%€1.9m▼ 29.7%
Operating result€34,357-€53,170▲ 54.8%€119,962▲ 126%-€280,459-€115,748▲ 58.7%
Net result€29,271above the sector's middle half-€37,962above the sector's middle half▲ 29.7%€88,226above the sector's middle half▲ 132%-€284,674below the sector's middle half-€135,938below the sector's middle half▲ 52.2%
EBIT margin10.0%-5.1%▼ 4.9pp5.3%▲ 0.2pp-10.3%▼ 15.6pp-6.1%▲ 4.3pp
Equity€49,271within the sector's middle half-€78,188within the sector's middle half▲ 58.7%€148,664above the sector's middle half▲ 90.1%-€136,010below the sector's middle half-€271,948below the sector's middle half▼ 99.9%
Total assets€149,141within the sector's middle half-€354,075above the sector's middle half▲ 137%€468,586above the sector's middle half▲ 32.3%€423,995within the sector's middle half▼ 9.5%€241,711within the sector's middle half▼ 43.0%
Debt€99,870-€275,887▲ 176%€319,922▲ 16.0%€560,005▲ 75.0%€513,659▼ 8.3%
Working capital€3,104-€127,489▲ 4,007%€89,752▼ 29.6%-€184,105-€297,360▼ 61.5%
Solvency33.0%within the sector's middle half-22.1%within the sector's middle half▼ 11.0pp31.7%within the sector's middle half▲ 9.6pp-32.1%below the sector's middle half▼ 63.8pp-112.5%below the sector's middle half▼ 80.4pp
Staff (FTE)0.9below the sector's middle half-6.7▲ 644%7.7▲ 14.9%6.6within the sector's middle half▼ 14.3%4.3▼ 34.8%
above
within
below
the middle half (P25 to P75) of NACE 41, Construction of residential and non-residential buildings, each year against the same schema; no band under 30 filings.
Why a figure moved sharply
- 2024 Net result +52% on 2023. The accounts now follow the micro schema, last year the full schema.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €115,748 in 2024 against €280,459 in 2023; the loss shrinks.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €241,711
Fixed assets
€30,652 ▼ 47.8%
Current assets
€211,059 ▼ 42.2%
Key figures and ratios
EBITDA
-€87,605▲
2023 · -€244,057
Cash flow
-€107,795▲
2023 · -€248,272
Current ratio
0.42▼
2023 · 0.66
Quick ratio
0.38▲
2023 · 0.38
Debt to equity
-1.89▲
2023 · -4.12
ROA
-56.2%▲
2023 · -67.1%
Interest coverage
-4.11▲
2023 · -21.10
Debt ≤ 1 year
€508,419▼
2023 · €549,427
Debt > 1 year
€5,240▼
2023 · €10,578
Income taxes
€80▲
2023 · -€5,758
Staff costs
€145,682▼
2023 · €250,709
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 |
|---|---|---|---|---|---|---|
| Turnover70 | €343,177 | €1.0m | €2.3m | €2.7m | €1.9m | ▼ 29.7% |
| Non-recurring operating income76A | - | - | - | - | €2,446 | - |
| Goods, raw materials, services and sundry goods60/61 | - | €818,554 | €2.0m | €2.8m | €1.8m | ▼ 36.6% |
| Remuneration, social security and pensions62 | - | €187,290 | €270,569 | €250,709 | €145,682 | ▼ 41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €11,120 | €26,062 | €33,990 | €36,402 | €28,143 | ▼ 22.7% |
| Other operating charges640/8 | - | €2,549 | €3,614 | €2,238 | €3,090 | ▲ 38.1% |
| Non-recurring operating charges66A | - | - | - | - | €3,440 | - |
| Gross operating margin9900 | €77,736 | €269,071 | €428,135 | €8,890 | €64,607 | ▲ 627% |
| Operating profit (loss)9901 | €34,357 | €53,170 | €119,962 | -€280,459 | -€115,748 | ▲ 58.7% |
| Financial income75/76B | - | - | €813 | €1,594 | €1,185 | ▼ 25.7% |
| Recurring financial income75 | €1 | - | €813 | €1,594 | €1,185 | ▼ 25.7% |
| Non-recurring financial income76B | - | - | €813 | - | - | - |
| Financial charges65/66B | - | €5,991 | €8,566 | €11,567 | €21,295 | ▲ 84.1% |
| Recurring financial charges65 | €1,787 | €5,991 | €8,566 | €11,567 | €21,295 | ▲ 84.1% |
| Profit (loss) for the period before taxes9903 | €32,571 | €47,179 | €112,209 | -€290,432 | -€135,858 | ▲ 53.2% |
| Income taxes67/77 | €3,300 | €9,217 | €23,983 | -€5,758 | €80 | ▲ 101% |
| Profit (loss) for the period9904 | €29,271 | €37,962 | €88,226 | -€284,674 | -€135,938 | ▲ 52.2% |
| Profit (loss) for the period to be appropriated9905 | €29,271 | €37,962 | €88,226 | -€284,674 | -€135,938 | ▲ 52.2% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €149,141 | €354,075 | €468,586 | €423,995 | €241,711 | ▼ 43.0% |
| Fixed assets21/28 | €78,842 | €86,356 | €83,859 | €58,673 | €30,652 | ▼ 47.8% |
| Tangible fixed assets22/27 | €73,292 | €80,806 | €76,209 | €53,123 | €25,026 | ▼ 52.9% |
| Plant, machinery and equipment23 | - | €19,816 | €19,535 | €23,106 | €9,654 | ▼ 58.2% |
| Furniture and vehicles24 | - | €19,105 | €28,530 | €15,614 | €13,403 | ▼ 14.2% |
| Leasing and similar rights25 | - | €41,885 | €28,144 | €14,403 | €1,969 | ▼ 86.3% |
| Financial fixed assets28 | €5,550 | €5,550 | €7,650 | €5,550 | €5,626 | ▲ 1.4% |
| Current assets29/58 | €70,299 | €267,719 | €384,727 | €365,322 | €211,059 | ▼ 42.2% |
| Stocks and contracts in progress3 | €20,779 | €151,965 | €114,151 | €157,292 | €17,278 | ▼ 89.0% |
| Stocks30/36 | - | €151,965 | €7,151 | €35,683 | €17,278 | ▼ 51.6% |
| Contracts in progress37 | - | - | €107,000 | €121,609 | - | - |
| Amounts receivable within one year40/41 | €43,744 | €69,147 | €102,116 | €78,694 | €147,529 | ▲ 87.5% |
| Trade receivables40 | - | €54,246 | €97,440 | €78,694 | €142,677 | ▲ 81.3% |
| Other amounts receivable41 | - | €14,901 | €4,676 | - | €4,852 | - |
| Current investments50/53 | - | - | €113,966 | - | - | - |
| Cash at bank and in hand54/58 | €3,160 | €44,955 | €51,060 | €126,667 | €42,046 | ▼ 66.8% |
| Deferred charges and accrued income490/1 | - | €1,652 | €3,434 | €2,669 | €4,206 | ▲ 57.6% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €149,141 | €354,075 | €468,586 | €423,995 | €241,711 | ▼ 43.0% |
| Equity10/15 | €49,271 | €78,188 | €148,664 | -€136,010 | -€271,948 | ▼ 99.9% |
| Contributions10/11 | - | €20,000 | €20,000 | €20,000 | €20,000 | = |
| Profit (loss) carried forward14 | €29,271 | €58,188 | €128,664 | -€156,010 | -€291,948 | ▼ 87.1% |
| Amounts payable17/49 | €99,870 | €275,887 | €319,922 | €560,005 | €513,659 | ▼ 8.3% |
| Amounts payable after more than one year17 | €32,675 | €135,657 | €24,947 | €10,578 | €5,240 | ▼ 50.5% |
| Financial debts170/4 | - | €135,657 | €24,947 | €10,578 | €5,240 | ▼ 50.5% |
| Amounts payable within one year42/48 | €67,195 | €140,230 | €294,975 | €549,427 | €508,419 | ▼ 7.5% |
| Current portion of amounts payable after more than one year42 | - | €10,518 | €14,368 | €13,976 | €5,241 | ▼ 62.5% |
| Financial debts43 | - | €394 | €462 | €150,333 | €149,915 | ▼ 0.3% |
| Credit institutions430/8 | - | €394 | €462 | €150,333 | €149,915 | ▼ 0.3% |
| Trade debts44 | €34,936 | €77,870 | €200,492 | €294,446 | €319,540 | ▲ 8.5% |
| Suppliers440/4 | - | €77,870 | €200,492 | €294,446 | €319,540 | ▲ 8.5% |
| Taxes, remuneration and social security45 | - | €36,416 | €60,681 | €55,781 | €9,492 | ▼ 83.0% |
| Taxes450/3 | - | €15,320 | €37,472 | €30,140 | - | - |
| Remuneration and social security454/9 | - | €21,096 | €23,209 | €25,641 | €9,492 | ▼ 63.0% |
| Other amounts payable47/48 | - | €15,032 | €18,972 | €34,891 | €24,231 | ▼ 30.6% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €29,271 | €37,962 | €88,226 | -€284,674 | -€135,938 | ▲ 52.2% |
| + Depreciation and write-downs630 | €11,120 | €26,062 | €33,990 | €36,402 | €28,143 | ▼ 22.7% |
| Operating cash flow (approximation) | €40,391 | €64,024 | €122,216 | -€248,272 | -€107,795 | ▲ 56.6% |
| Investment in fixed assets (approximation) | - | -€33,576 | -€31,493 | -€11,216 | -€122 | ▲ 98.9% |
| Change in cash | - | €41,795 | €6,105 | €75,607 | -€84,621 | ▼ 212% |
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
09-04
Bankruptcy
Opening
Tribunal de l’entreprise de Liège, division Namur · event 02-04-2026
2025
16-12
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 138 days late
2024
31-08
NBB filing
Annual accounts filed
fiscal year 2023 · full schema · 31 days late
2023
31-12
Financial
Weakest financial yearnet -€284,674
Net result drops to -€284,674, the lowest in the series.
11-07
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-12
Financial
Highest result since 2020net €88,226 ▲132%
Operating result €119,962, net result €88,226, both a record.
31-12
Financial
Equity above €100,000Eq €148,664 ▲90.1%
3 profitable years in a row build equity to €148,664.
31-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 31 days late
2021
31-05
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
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.
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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, Andenne · 1 establishment unit since 2019
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Chaussée Moncheur 125300 AndenneGround area
2,270 m²
Building footprint
89 m²
Parcel 92003B0037/00Y000, Wallonia. Linked by address, not a title deed.
1 establishment unit
Bougard & Bernard Construct
since 20192.291.410.115
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 92003B0037/00Y000 | Wallonia | 2,270 m² | 1 · 89 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 | JEAN SINE RUE DE FLEURUS 120 A, 5030 GEMBLOUX- |
02-04-2026 → present |
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Of 29,787 companies in sector 41001 we hold annual accounts for 16,052. 12,655 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
Founded09-07-2019
Fiscal year end31-12
Activities, NACEBEL 2025
41001General construction of residential buildings
43211General electrical installation work
68121Development of residential building projects
Contact
E-mail
samboug@hotmail.comAndenne
Phone
0473/37.98.96Andenne
E-invoicing
Reachable via Peppol
Peppol ID
0208:0729939747
Also
9925:BE0729939747
Registered
08-04-2022
The company is no longer active; its Peppol card can remain until its access point withdraws it.
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.