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CONSTRUCT 23

Active Private limited companyfounded 2023active for 3 yearsHoorndriesstraat 12, 9820 Merelbeke-MelleKBO/BCE: BE 0801.246.229

Overview

Lifetime

3 annual accounts with figures on one time axis
peak €115,157 (2024)
-€53,327▼ €168,485
lowest -€69,004 (2025)
-€69,004▼ €86,741
peak €25,393 (2023)
-€75,873▼ €69,004
€477,676▲ 454%
Board2 names since 2023
2 directorsVAN CEULEBROECK Luc René Maurice and 1 other
Documentsfilings and deeds
29-08-202629 days late
2025micro format
Gross margin from €115,157 to -€53,327Loss of €69,004Equity from -€6,870 to -€75,873Debts from €86,176 to €477,676Cash from €78,519 to €14,474

Key points

from the 2025 annual accounts

Equity

-€75,873
202320242025

Debts exceed assets in financial year 2025.

Debts

€477,676 119% of the balance sheet
Financial debts 63%Suppliers 0%Taxes and wages 0%Other 36%

Investments

€1,703 5.0 × depreciation

Green is investment, beige is depreciation.

Filings

3 annual accounts 3 late
AprilJune31 JulyOctober202320242025

The 2024 accounts came latest: 29 days after the end of the period.

Position in the sector

-€69,004

Lower net result than 94% of companies in real estate. Sector median €5,994 · 17,181 companies.

Turnover not published (micro format)

Checked score

52
Fair
Financially stronger than 6% of micro companies in real estate (NACE 68)
Probability in this band: 1.5% to 4.2%

Negative equity caps the score at 59.

Bankruptcy probability within 12 months
0.8% Low
0%0.5%1.5%4%10%≥ 25%

The dashed line is the sector median: 0.2% across 26,626 companies (NACE 68, micro).

About 8 in 1,000 comparable companies go bankrupt within 12 months (an estimate).

Last 24 months 12-2024: 0.4% 01-2025: 0.4%● unchanged vs 12-2024 02-2025: 0.4%● unchanged vs 01-2025 03-2025: 0.4%● unchanged vs 02-2025 04-2025: 0.4%● unchanged vs 03-2025 05-2025: 0.4%● unchanged vs 04-2025 06-2025: 0.5%▲ +0.1 percentage points vs 05-2025 07-2025: 0.5%● unchanged vs 06-2025 08-2025: 0.8%▲ +0.3 percentage points vs 07-2025 09-2025: 1.0%▲ +0.2 percentage points vs 08-2025highest value 10-2025: 0.4%▼ -0.6 percentage points vs 09-2025 11-2025: 0.4%● unchanged vs 10-2025 12-2025: 0.4%● unchanged vs 11-2025 01-2026: 0.3%▼ -0.1 percentage points vs 12-2025lowest value 02-2026: 0.3%● unchanged vs 01-2026lowest value 03-2026: 0.3%● unchanged vs 02-2026lowest value 04-2026: 0.3%● unchanged vs 03-2026 05-2026: 0.3%● unchanged vs 04-2026 06-2026: 0.3%● unchanged vs 05-2026 07-2026: 0.4%▲ +0.1 percentage points vs 06-2026 08-2026: 0.5%▲ +0.1 percentage points vs 07-2026 09-2026: 0.8%▲ +0.3 percentage points vs 08-2026 10-2026: 0.8%● unchanged vs 09-2026 11-2026: 0.8%● unchanged vs 10-2026

Financial strength
Weak

6-10equity -18.9% of total assets
5-45short-term debt 118.9% · cash 3.6%
0-93return on assets -17.2%

Score breakdown

raises risk
Capped at 59: negative equity
Loss of €69,004 (financial year 2025)
Negative equity -€75,873
lowers risk
Size: total assets €401,802
Sector: Real estate activities (NACE 68)
Calculation

The band follows from the bankruptcy probability. 10 more points roughly halve it.

75-100 Excellent under 0.55%
60-74 Healthy 0.55% to 1.5%
45-59 Fair 1.5% to 4.2%
25-44 Weak 4.2% to 15.0%
0-24 Critical over 15.0%

Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 68, micro). It does better than 10% of them on solvency, 7% on liquidity, 4% on profitability and 1% on growth.

The bankruptcy probability was computed on 09-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.

The probability rests on the annual accounts with balance sheet date 31-12-2025.

Of the companies with a bankruptcy probability in the low class on 30-06-2025, 0.8% went bankrupt within twelve months.

Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).

Comparable companies, two years later

In July 2024, 7,639 companies had the same profile as CONSTRUCT 23 has now. Each dot stands for 20 companies, two years later.

84.8%
were still trading
5.6%
stopped another way
8.8%
went bankrupt
  • Micro
  • 2 to 5 years old
  • negative equity
  • a loss of 10% of the balance sheet or more

Another 0.8% stopped without a precise date, possibly only after those two years.

The bankruptcy probability of CONSTRUCT 23 itself is lower: 0.8% within 12 months. It rests on far more data about CONSTRUCT 23 than the profile alone.

Test of the method

The method was tested on the 497,447 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.

The companies in ten equal groups, from the lowest to the highest expected share
Group Expected Actual
1 0.2% 0.2%
2 0.3% 0.5%
3 0.5% 0.6%
4 0.7% 0.8%
5 0.9% 0.9%
6 1.3% 1.5%
7 1.6% 1.8%
8 1.8% 1.8%
9 3.0% 3.1%
10 5.6% 6.2%

A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.

This is an observation about 7,639 companies, not a prediction for CONSTRUCT 23. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.

Credit verdict

No credit on open account

Liquidity is insufficient, with a current ratio of 0.84 (0.92 in 2024), below 1. Short-term debt is 118.9% and cash 3.6% of total assets. Equity is negative.

Credit check for an amount and term of your choice

Show the recommended maximum and see how the verdict changes with amount, term and advance.

The scores and ratios are Checked's own calculations, not a credit decision.

Signals

Six signals.
lowers riskraises risk
lowers risk · Size: total assets €401,802
Companies of this size fail less often. How much that weighs depends on the rest of the company's profile.
NBB · annual accounts
lowers risk · Sector: Real estate activities (NACE 68)
KBO
raises risk · Loss of €69,004 (financial year 2025)
NBB · annual accounts
raises risk · Negative equity -€75,873
NBB · annual accounts
raises risk · Negative equity
The 2025 annual accounts show negative equity and a net loss.
NBB · annual accounts 2025
Equity per financial year
232425
2023 to 2025 · latest year -€75,873
raises risk · 2025 accounts filed 29 days late
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 29-08-2026, 29 days later. Nearly half (47%) of Belgian companies file late; of those that file 1 to 90 days late, 2.0% are now bankrupt, dissolved or in another special legal status, against 1.66% of all filers. A delay like this does not count in the score.
NBB · 3 filings
Deviation from the deadline
2025
29 days late
2024
29 days late
2023
20 days late
← before the deadline after the deadline →
tick = median of all Belgian filingsring = median in the sector

The company filed its last 3 accounts on average 26 days after the deadline. In the sector (NACE 68), the median for financial year 2024 was 7 days before the deadline, and 36% of those companies filed late.

Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. The company usually files around 29 August (3 of the last 3 accounts filed within 30 days either side of that date).
Companies Code · seven months
Where today falls in the filing period
09-11-2026 today31-12-2026 year end31-07-2027 deadline
neutral · No strike-offs in the KBO publications
That holds for every publication since incorporation in 2023.
KBO publications

Board and ownership

  • Van ceulebroeck Lucdeed of 27-06-2023
  • Van Dousselaere Vickydeed of 27-06-2023
Board & ownership

Recent changes

Registered in the Peppol Directory Reachable for e-invoices through 0208:0801246229
Capital increase of €50,000 to €60,000 Capital from €10,000 to €60,000 · Contributions: Van ceulebroeck Luc (€25,000); Van Dousselaere Vicky (€25,000) · Gazette deed
Incorporation Founding capital of €10,000 · Founders: VAN CEULEBROECK Luc René Maurice and VAN DOUSSELAERE Vicky Robert Denise · Appointments: VAN CEULEBROECK Luc René Maurice (director) and VAN DOUSSELAERE Vicky Robert Denise (director) · published on 02-05-2023 · Gazette deed
First establishment Hoorndriesstraat 12, Merelbeke-Melle
All 9 events

Comparable companies

same main activity, similar in size and age
Company
CONSTRUCT 23 Merelbeke-Melle €401,802 -€53,327 -18.9% -
V.O.D.B projects Dendermonde €381,666 -€1,688 1.6% -
CAN-Property Deinze €326,004 -€4,047 -21.1% -
Thar Oosterzele €415,534 -€3,946 80.3% -
MC2D Liège €423,778 -€4,410 -17.0% -
DOGETHER Kortrijk €405,296 -€1,720 -2.2% -
BATI-HOME INVEST Dalhem €373,561 -€6,527 0.6% -

These companies have the same main activity as CONSTRUCT 23: buying and selling of own real estate (NACE 68110). They are comparable in size and age: total assets between €326,000 and €424,000, founded between 2022 and 2023.

Official details

Source: KBO
Status
Active since 27-04-2023Normal situation
Activity
Buying and selling of own real estateNACE 68110and 5 others
Establishment unit
2.346.089.1149820 Merelbeke-Melle, since 27-04-2023
Financial year end
31 December
Peppol
Reachable since 27-05-2025
Company details

Annual accounts 2025

-€53,327
€69,004
-€75,873▼ 1,004%
€401,802▲ 407%
Filing
Filed on 29-08-2026
Financials

Insights on CONSTRUCT 23

CONSTRUCT 23 files the micro format. That format states no turnover. The gross margin fell from -€22,184 in 2023 to -€53,327 in 2025.

Sources: KBO register, filings at the National Bank, Belgian Official Gazette.

Financials

Annual accounts 2025

micro format, filed on 29-08-2026, 29 days late
-€53,327
▼ €168,485
-€57,650
▼ €106,073
-€69,004
▼ €86,741
-€77,236
▼ €70,367
-18.9%
▼ 10.2 percentage points
0.84
▼ 0.08

Turnover and EBIT margin are not published. The micro format does not require them.

Balance sheet

balance sheet total €401,802 on 31-12-2025
What the company ownsHow it is paid for

in euro

in euro

Position in the sector

-18.9%

Higher than 10% of 17,190 companies in 2025.

0.84

Higher than 39% of 16,487 companies in 2025.

-17.2%

Higher than 7% of 16,866 companies in 2025.

CONSTRUCT 23 Middle half of the sector 80% of the sector Micro accounts in real estate (NACE 68)

Net result: bottom quarter · Equity: bottom quarter · Balance sheet total: middle half · Working capital: bottom quarter

Filed annual accounts

as filed with the National Bank, click a year to choose it
Line Trend202520242023
Balance sheet: assets
20/58 401,80279,307558,129
21/28 1,363--
22/27 1,363--
24 1,363--
29/58 400,43979,307558,129
3 378,985-543,738
30/36 378,985-543,738
40/41 5,737784,992
41 5,737784,992
54/58 14,47478,5198,726
490/1 1,243710672
Balance sheet: equity and liabilities
10/49 401,80279,307558,129
10/15 -75,873-6,87025,393
10/11 10,00010,00060,000
14 -85,873-16,870-34,607
17/49 477,67686,176532,736
42/48 477,67686,176532,736
43 302,828-477,000
430/8 302,828-477,000
44 8237821,679
440/4 8237821,679
45 18130,658-
450/3 18130,658-
47/48 173,84454,73654,057
Income statement
9900 -53,327115,157-22,184
630 341--
640/8 3,98266,7351,893
9901 -57,65048,423-24,078
75/76B 11--
75 11--
65/66B 11,18430,68510,529
65 11,18430,68510,529
9903 -68,82317,737-34,607
67/77 181--
9904 -69,00417,737-34,607
9905 -69,00417,737-34,607
Appropriation of the result
9906 -85,873-16,870-34,607
14P -16,870-34,607-
Document PDFPDFPDF

The notes to these accounts have 5 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.

Source: Annual accounts 2025 at the NBB, filed on 29-08-2026.

Download as CSV

Filings

each dot is a set of accounts, on the day it reached the National Bank

2025 annual accounts filed 29 days after the deadline. Filed on 29 August 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00452075.

Financial year Type Filed Reference Document
31-12-2025 micro format 29-08-2026 2026-00452075 PDF
31-12-2024 micro format 29-08-2025 2025-00473209 PDF
31-12-2023 micro format 20-08-2024 2024-00352499 PDF

Key figures and ratios

per financial year, computed from the annual accounts
Line Trend202520242023
-57,309--
-68,663--
1,703--
-64,04569,794-
-77,236-6,87025,393
-18.9%-8.7%4.5%
0.840.921.05
0.040.920.03
--20.98
---136.3%
-17.2%22.4%-6.2%
-5.12--

Debt to equity is not shown because equity is negative. Debt divided by negative equity means nothing.

A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.

Investments

fixed assets acquired
Item202520242023
Tangible fixed assets€1,703--
€341--

Source: notes to the 2023 to 2025 annual accounts (statement of fixed assets)

Insights on CONSTRUCT 23

The operating result for 2025 is a loss of €57,650, after a profit of €48,423 in 2024. It is the lowest result since 2023.

Equity is negative. Debt (€477,676) exceeds the balance-sheet total (€401,802).

Board & ownership

Board

2 directors, since incorporation
Director (not named in the articles)
appointed by deed of 02-05-2023 term without a fixed end
listed in the 2025 annual accounts, filed on 29-08-2026
Director (not named in the articles)
appointed by deed of 02-05-2023 term without a fixed end
listed in the 2025 annual accounts, filed on 29-08-2026
Signing authorityThe articles say who may bind the company, for example by signing a contract.
Each director alone
deed of 02-05-2023

Office holders in the KBO →

Mandates through the years

2 names, the dashed line is today
VAN CEULEBROECK Luc René Maurice
Director (not named in the articles)
VAN DOUSSELAERE Vicky Robert Denise
Director (not named in the articles)
Board
Mandates as a list
  • VAN CEULEBROECK Luc René Maurice
    • Director (not named in the articles), appointed by deed of 02-05-2023, still in office
  • VAN DOUSSELAERE Vicky Robert Denise
    • Director (not named in the articles), appointed by deed of 02-05-2023, still in office

See the board, name and registered office on a given date →

Control

This company
CONSTRUCT 23
Equity -€75,873
Loss €69,004 in 2025

Capital

Contribution
€10,000
Shares
100 in the deed of 02-05-2023
Source
2025 annual accounts

Articles of association

deed of 02-05-2023 (in Dutch)
DurationMost companies exist for an unlimited period, until they are dissolved.
Unlimited
Board ruleThese rules set how the board is made up, meets and takes decisions.
At least 1 director
“Algemene vergadering bepaalt aantal, duur, bevoegdheid”
Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
Third Friday of June at 20:00

Shareholders

After the capital increase deed of 27-06-2023 ↗
  • Van ceulebroeck Luc €25,000 in cash
  • Van Dousselaere Vicky €25,000 in cash
At incorporation deed of 02-05-2023 ↗

Capital transactions

Capital over time
  1. 27-06-2023 Capital increase of €50,000 · to €60,000 · in cash
  2. 02-05-2023 Incorporation · €10,000
  3. 02-05-2023 Incorporation · 100 shares

Network & group

No group

CONSTRUCT 23 has no parent and no holdings in its annual accounts. CONSTRUCT 23 shares no director with another company.

At the same address

Hoorndriesstraat 12, 9820 Merelbeke-Melle · 1 other company
Van ceulebroeck, Thomas (sole trader)
establishment since 16-09-2026
founded in 2026
1042.586.385

Timeline

Timeline

9 events since 2023

Deadline for the 2026 accounts: 31-07-2027

2026
Annual accounts 2025 filed NBBmicro format · 29 days late
2025
Weakest financial year net -€69,004 The net result drops to -€69,004, the lowest from 2023 to 2025.
Annual accounts 2024 filed PDFmicro format · 29 days late
Registered in the Peppol Directory Reachable for e-invoices through 0208:0801246229
2024
Back to profit net €17,737 The net result is €17,737, after one loss-making year.
Annual accounts 2023 filed PDFmicro format · 20 days late
2023
Capital increase of €50,000 to €60,000Capital from €10,000 to €60,000 · Contributions: Van ceulebroeck Luc (€25,000); Van Dousselaere Vicky (€25,000)3 points ▸
  • Capital increase, €50,000
  • Capital contribution, €25,000, mentioned twice in the deed
  • Capital, €60,000, 100 shares
  • The deed holds 2 more points.

Open the deed in the Belgian Official Gazette

IncorporationFounding capital of €10,000 · Founders: VAN CEULEBROECK Luc René Maurice and VAN DOUSSELAERE Vicky Robert Denise · Appointments: VAN CEULEBROECK Luc René Maurice (director) and VAN DOUSSELAERE Vicky Robert Denise (director) · published on 02-05-20239 points ▸

Open the deed in the Belgian Official Gazette

First establishment Hoorndriesstraat 12, Merelbeke-Melle

Financial milestones sit on the financial year-end date, not the filing date.

Sources: Publications in the Belgian Official GazetteFilings with the National Bank

History

On 27 April 2023, CONSTRUCT 23 was incorporated as a private limited company by two natural persons, with a starting capital of €10,000.12 A capital increase in 2023 brought the capital to €60,000.3 Today the board has 2 members.4 Total assets went from €558,129 in 2023 to €401,802 in 2025.5

  1. 1KBO register
  2. 2Belgian Official Gazette, 02-05-2023
  3. 3Belgian Official Gazette, 27-06-2023
  4. 4National Bank, annual accounts 2025
  5. 5National Bank, annual accounts 2023 and 2025

Company details

Identity

Enterprise number
0801.246.229
VAT number
BE 0801.246.229
Peppol ID
0208:0801246229
Other Peppol ID
9925:BE0801246229
Legal form
Private limited company
Status
Active, normal situation
Founded
27-04-2023
Financial year
ends on 31 December
Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
Third Friday of June at 20:00
deed of 02-05-2023 (in Dutch)
Peppol
Reachable since 27-05-2025Follow this company and you will hear the next morning if it leaves the Peppol register.
Name
CONSTRUCT 23 in Dutch
Entity type
Legal entity
DurationMost companies exist for an unlimited period, until they are dissolved.
Unlimited
deed of 02-05-2023 (in Dutch)
Registered office clauseThe articles name the region of the registered office. The language of official documents depends on that region, among other things.
“Hoorndriesstraat 12, 9820 Merelbeke”
deed of 02-05-2023 (in Dutch)

Activities

NACEBEL 2025
Codes under NACEBEL 2008
68100 Real estate activities main activity
41201 General construction of buildings
43320 Joinery installation
43390 Specialised construction activities
68201 Real estate activities
68203 Real estate rental
PurposeThe purpose describes the activities the company may carry out under its articles.
“De renovatie en restauratie van gebouwen en monumenten; het oprichten van woningen en gebouwen in de ruimste zin van het woord; het…”
6 activities
  1. De renovatie en restauratie van gebouwen en monumenten; het oprichten van woningen en gebouwen in de ruimste zin van het woord; het oprichten en laten oprichten van sleutelklare woningen en gebouwen; het aankopen, verkopen en verhuren van deze woningen en gebouwen; de coördinatie van alle bouwwerken in ruimste zin van het woord; werken in coördinatie met onderaannemers; projectontwikkeling woningbouw, kantoorbouw en appartementsbouw; vervoer voor eigen rekening. Het aannemen en uitvoeren of laten uitvoeren van: algemene aannemingswerken; ruwbouwwerken; metselen betonwerken; grondwerken; wegenwerken; rioleringswerken; aanplantingen; boringen; peilingen en uitdiepingen; funderingswerken; draineringswerken; niet-metalen kunstwerken; algemene bouwwerken; houtskeletbouw; bekisting- en ijzervlechtwerken; bouwen van stellingen; voegwerken; reinigen en opknappen van gevels; slopingswerken; plaatsen van afsluitingen; dakwerken; dakbedekkingswerken met asfalt en teer; niet-metalen en metalen dakbedekkingen; droogmaken van gebouwen; leggen van tegelvloeren en mozaïek en alle andere muur- en vloerbekledingen; aanleg terrassen en opritten; industriële vloeren; warmte- en geluidsisolering; plaatsen van chape; plafoneer- cementeer- en alle andere pleisterwerken; steenhouwen; marmerwerken; plaatsen van sierschouwen; leggen van parketvloeren; timmer- en schrijnwerken in hout, PVC, metaal en aluminium; plaatsen van gipsplaten; plaatsen van ijzerwerk, metalen luiken en metalen schrijnwerk, idem in diverse kunststoffen; plaatsen van ruiten, glas en gekleurde ramen; schilderwerken; behangen en garneren; plaatsen van centrale verwarming, van ventilatie en verluchting en verwarming met warme lucht, van luchtregeling en diverse leidingen, van klimaatregeling, van sanitaire inrichtingen en gasverwarming; lood- en zinkwerken; het installeren van waterverzachters; plaatsen van bliksemafleiders, elektrische installaties, elektrotechnische installaties, lichtreclames en telecommunicatie; metaalconstructies.
  2. De aankoop, de verkoop, de verbouwing, de huur, de onderhuur, de financieringshuur, de leasing, de concessie en de uitbating, onder gelijk welke vorm, van alle roerende en onroerende goederen, die rechtstreeks of onrechtstreeks betrekking hebben op de bedrijvigheid van de vennootschap;
  3. Het ontwikkelen, kopen, verkopen, in licentie nemen of geven van octrooien, knowhow en aanverwante immateriële duurzame activa;
  4. Het beheren, beleggen en exploiteren van de roerende en onroerende activa van de vennootschap;
  5. Het oprichten van en het samenwerken met ondernemingen en vennootschappen, de ondernemingen, waarvan het doel gelijkaardig of verwant is met de doelstellingen hierboven bepaald of van aard is de verwezenlijking ervan te bevorderen, en in financiële vennootschappen; de financiering van zulke vennootschappen of ondernemingen door leningen, borgstellingen of onder gelijk welke andere vorm; de deelneming als lid van de raad van bestuur of van ieder ander gelijkaardig orgaan aan het bestuur en de waarneming van de functie van vereffenaar van hoger genoemde vennootschappen;
  6. Het uitvoeren van alle werken, studies en managementdiensten van administratieve, technische, commerciële en financiële aard, voor rekening van ondernemingen waarvan zij aandeelhouder is of voor rekening van derden;
deed of 02-05-2023 (in Dutch)

Registered office and establishments

1 establishment
Establishment Since Unit number
Hoorndriesstraat 12 registered office 9820 Merelbeke-Melle 27-04-2023 2.346.089.114

Buildings and parcels at the address

Ground area
868 m²
Buildings
127 m²
Volume, LiDAR
677 m³
Tallest building
7.7 m
Buildings to scale, each on its own parcel
127 m², 7.7 m 127 m², 7.7 m

Location

registered office establishment The establishment unit on the map
2 companies at this address See who is registered here

Parcels

Cadastral parcelArea Buildings Height / floors
44412B0684/00B002868 m² 1 · 127 m² 7.7 m · 2

Invoicing and payment

Check the withholding obligation If you pay this company for building or cleaning work, check before every payment whether you must withhold part of the invoice. Use the enterprise number 0801.246.229