C & A CONSTRUCT SPRL
Open bankruptcyA bankruptcy procedure is open for C & A CONSTRUCT SPRL according to publications in the Belgian State Gazette; curator: WIM HEETHEM.
Summary
The 2025 annual accounts show negative equity (-€7,714) and a net result of -€49,530.
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 Brussels
- Declared bankrupt
- 30 September 2025
- Supervising judge
- Dirk De Corte
- Official Gazette
- 06-10-2025 (pdf) ↗search the document for 2025/140052
Deadlines
- Provisional date payments stopped
- 30 September 2025A later judgment can change the date.art. XX.105 CEL
- Appeal or third-party opposition until
- passed on 21 October 2025Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 30 October 2025art. XX.104 and XX.155 CEL
- First verification report
- passed on 5 November 2025Goods 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
- 30 September 2026Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Wim HeethemLouizalaan 523 (7De Verd), 1050 Brussel 5wheethem@intakt.law
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 · Negative equity
The 2025 annual accounts show negative equity and a net loss.
NBB · annual accounts 2025Equity per financial year
19202122232425
2019 to 2025 · latest year -€7,714
neutral · Latest accounts filed on time
The financial year that closed on 31-03-2025 was due by 31-10-2025 and was filed on 23-08-2025, 69 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
69 d early
2024
1 d early
2023
on the day
2022
7 d late
2021
on the day
2020
27 d late
2019
31 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 10 days before 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 (2)
neutral · The next deadline is still running
The next financial year closes on 31-03-2026 and is due by 31-10-2026. Nothing is late today.
Companies Code · seven monthsPosition in the running window
31-03-2026 close28-09-2026 today31-10-2026 deadline
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 Other specialised construction activities sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2025, micro schema
Equity
-€7,714
2024 · €41,816
Total assets
€26,452▼ 72.3%
2024 · €95,531
Net result
-€49,530
2024 · €17,398
Working capital
-€5,992
2024 · €23,922
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
Line20212022202320242025
Operating result€4,090▼ 75.8%-€32,164€14,109€25,574▲ 81.3%-€47,376
Net result-€977below the sector's middle half-€37,369below the sector's middle half▼ 3,725%€10,844within the sector's middle half€17,398within the sector's middle half▲ 60.4%-€49,530below the sector's middle half
Equity€50,944within the sector's middle half▼ 1.9%€13,575below the sector's middle half▼ 73.4%€24,418within the sector's middle half▲ 79.9%€41,816within the sector's middle half▲ 71.2%-€7,714below the sector's middle half
Total assets€132,485within the sector's middle half▼ 9.5%€68,823within the sector's middle half▼ 48.1%€184,684within the sector's middle half▲ 168%€95,531within the sector's middle half▼ 48.3%€26,452below the sector's middle half▼ 72.3%
Debt€81,541▼ 13.6%€55,248▼ 32.2%€160,265▲ 190%€53,715▼ 66.5%€34,166▼ 36.4%
Working capital€42,445within the sector's middle half▲ 14.4%€6,665within the sector's middle half▼ 84.3%-€899below the sector's middle half€23,922within the sector's middle half-€5,992below the sector's middle half
Solvency38.5%within the sector's middle half▲ 3.0pp19.7%below the sector's middle half▼ 18.7pp13.2%below the sector's middle half▼ 6.5pp43.8%within the sector's middle half▲ 30.6pp-29.2%below the sector's middle half▼ 72.9pp
Current ratio1.58within the sector's middle half▲ 0.191.13within the sector's middle half▼ 0.450.99below the sector's middle half▼ 0.141.46within the sector's middle half▲ 0.470.81below the sector's middle half▼ 0.65
Return on assets (ROA)-0.7%below the sector's middle half▼ 7.1pp-54.3%below the sector's middle half▼ 53.6pp5.9%within the sector's middle half▲ 60.2pp18.2%above the sector's middle half▲ 12.3pp-187.2%below the sector's middle half▼ 205.5pp
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.
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2025: a loss of €47,376 after €25,574 in 2024, the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €26,452
Fixed assets
€875 ▼ 95.6%
Current assets
€25,577 ▼ 66.2%
Key figures and ratios
EBITDA
-€38,305▼
2024 · €35,408
Cash flow
-€40,459▼
2024 · €27,231
Debt to equity
-4.43▼
2024 · 1.28
Interest coverage
-17.57▼
2024 · 17.03
Debt ≤ 1 year
€31,570▼
2024 · €51,823
Staff costs
€528▼
2024 · €749
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | €3,482 | €785 | €749 | €528 | ▼ 29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €5,482 | €6,199 | €9,102 | €9,833 | €9,071 | ▼ 7.8% |
| Other operating charges640/8 | - | €2,363 | €2,356 | €2,751 | €55,951 | ▲ 1,934% |
| Non-recurring operating charges66A | - | - | - | - | €8,869 | - |
| Gross operating margin9900 | €24,862 | -€20,120 | €26,351 | €38,908 | €27,043 | ▼ 30.5% |
| Operating profit (loss)9901 | €4,090 | -€32,164 | €14,109 | €25,574 | -€47,376 | ▼ 285% |
| Financial income75/76B | - | €86 | - | €38 | €27 | ▼ 30.7% |
| Recurring financial income75 | €11 | €86 | - | €38 | €27 | ▼ 30.7% |
| Financial charges65/66B | - | €4,733 | €2,684 | €2,079 | €2,180 | ▲ 4.9% |
| Recurring financial charges65 | €3,017 | €4,733 | €2,684 | €2,079 | €2,180 | ▲ 4.9% |
| Profit (loss) for the period before taxes9903 | €1,084 | -€36,811 | €11,425 | €23,534 | -€49,530 | ▼ 310% |
| Income taxes67/77 | €2,061 | €558 | €581 | €6,137 | - | - |
| Profit (loss) for the period9904 | -€977 | -€37,369 | €10,844 | €17,398 | -€49,530 | ▼ 385% |
| Profit (loss) for the period to be appropriated9905 | -€977 | -€37,369 | €10,844 | €17,398 | -€49,530 | ▼ 385% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €132,485 | €68,823 | €184,684 | €95,531 | €26,452 | ▼ 72.3% |
| Fixed assets21/28 | €17,312 | €10,897 | €29,305 | €19,785 | €875 | ▼ 95.6% |
| Tangible fixed assets22/27 | €16,948 | €10,750 | €29,145 | €19,311 | €737 | ▼ 96.2% |
| Plant, machinery and equipment23 | - | €6,371 | €4,551 | €2,961 | €737 | ▼ 75.1% |
| Furniture and vehicles24 | - | €4,379 | €24,594 | €16,350 | - | - |
| Financial fixed assets28 | €364 | €147 | €161 | €474 | €138 | ▼ 70.8% |
| Current assets29/58 | €115,173 | €57,926 | €155,378 | €75,746 | €25,577 | ▼ 66.2% |
| Amounts receivable after more than one year29 | - | - | - | €40,865 | - | - |
| Other amounts receivable291 | - | - | - | €40,865 | - | - |
| Amounts receivable within one year40/41 | €60,163 | €40,483 | €118,831 | €34,057 | €17,065 | ▼ 49.9% |
| Trade receivables40 | - | €33,952 | €109,602 | €34,057 | €17,065 | ▼ 49.9% |
| Other amounts receivable41 | - | €6,531 | €9,230 | - | - | - |
| Cash at bank and in hand54/58 | €42,878 | €4,982 | €21,751 | €824 | €8,513 | ▲ 933% |
| Deferred charges and accrued income490/1 | - | €12,461 | €14,796 | - | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €132,485 | €68,823 | €184,684 | €95,531 | €26,452 | ▼ 72.3% |
| Equity10/15 | €50,944 | €13,575 | €24,418 | €41,816 | -€7,714 | ▼ 118% |
| Contributions10/11 | - | €6,200 | €6,200 | €6,200 | €6,200 | = |
| Reserves13 | €14,535 | €14,535 | €14,535 | €14,535 | €14,535 | = |
| 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 | = |
| Tax-exempt reserves132 | - | €12,675 | €12,675 | €12,675 | €12,675 | = |
| Profit (loss) carried forward14 | €30,208 | -€7,161 | €3,683 | €21,081 | -€28,449 | ▼ 235% |
| Amounts payable17/49 | €81,541 | €55,248 | €160,265 | €53,715 | €34,166 | ▼ 36.4% |
| Amounts payable after more than one year17 | €8,813 | €3,988 | €3,988 | - | - | - |
| Financial debts170/4 | - | €3,988 | €3,988 | - | - | - |
| Amounts payable within one year42/48 | €72,729 | €51,260 | €156,278 | €51,823 | €31,570 | ▼ 39.1% |
| Current portion of amounts payable after more than one year42 | - | €26,623 | €30,985 | €14,190 | - | - |
| Financial debts43 | - | - | - | - | €11,787 | - |
| Credit institutions430/8 | - | - | - | - | €11,787 | - |
| Trade debts44 | €56,880 | €12,138 | €101,987 | €25,675 | €18,440 | ▼ 28.2% |
| Suppliers440/4 | - | €12,138 | €101,987 | €25,675 | €18,440 | ▼ 28.2% |
| Taxes, remuneration and social security45 | - | €8,828 | €16,170 | €11,958 | €1,200 | ▼ 90.0% |
| Taxes450/3 | - | €8,828 | €16,170 | €11,958 | €1,200 | ▼ 90.0% |
| Other amounts payable47/48 | - | €3,672 | €7,135 | - | €143 | - |
| Accrued charges and deferred income492/3 | - | - | - | €1,891 | €2,597 | ▲ 37.3% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€977 | -€37,369 | €10,844 | €17,398 | -€49,530 | ▼ 385% |
| + Depreciation and write-downs630 | €5,482 | €6,199 | €9,102 | €9,833 | €9,071 | ▼ 7.8% |
| Operating cash flow (approximation) | €4,505 | -€31,170 | €19,945 | €27,231 | -€40,459 | ▼ 249% |
| Investment in fixed assets (approximation) | - | €216 | -€27,510 | -€313 | €9,839 | ▲ 3,243% |
| Change in cash | - | -€37,896 | €16,769 | -€20,927 | €7,689 | ▲ 137% |
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
2025
06-10
Bankruptcy
Opening
Ondernemingsrechtbank Brussel · event 30-09-2025
23-08
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
31-03
Financial
Weakest financial yearnet -€49,530
Net result drops to -€49,530, the lowest in the series.
2024
30-10
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
31-03
Financial
Highest result since 2019net €17,398 ▲60.4%
Operating result €25,574, net result €17,398, both a record.
2023
31-10
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
31-03
Financial
Back to profitnet €10,844
Net result €10,844 after 2 loss-making years.
2022
07-11
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 7 days late
2021
31-10
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2020
27-11
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 27 days late
2019
30-09
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2018
30-09
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2017
31-10
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
12-06
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema · 224 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.
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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, Asse · 1 establishment unit since 2009
Ground area
91 m²
Building footprint
95 m²
Volume, LiDAR
539 m³
Parcel 23041A0002/00B002, Flanders · tallest building 8.5 m, ±2 floors. Linked by address, not a title deed.
3
companies at this address
See who is registered here
1 establishment unit
Brusselsesteenweg 382, 1730 Asse
since 20092.183.286.292
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 23041A0002/00B002 | Flanders | 91 m² | 1 · 95 m² | 8.5 m · 2 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
1 mandate| Role | Name | Tenure |
|---|---|---|
| Curator | WIM HEETHEM LOUIZALAAN 523 (7DE VERD),
1050 BRUSSEL 5 |
30-09-2025 → present |
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Of 15,524 companies in sector 43990 we hold annual accounts for 7,427. 5,967 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)
Founded23-11-2009
Fiscal year end31-03
Activities, NACEBEL 2025
43990Other specialised construction activities
43211General electrical installation work
43222Installation of electric heating, air conditioning, cooling and ventilation
43320Joinery installation
43341Painting of buildings
43343Specialised construction activities
43422Screed work
E-invoicing
Not found in the Peppol register
No Peppol card under this enterprise or VAT number. That proves nothing: publishing a card is voluntary.
Register as of 28 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.