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DIVEI

Active Private limited companyfounded 2024active for 2 yearsHoogstraat 26, 9250 WaasmunsterKBO/BCE: BE 1014.155.685

Overview

Lifetime

1 annual account with figures
Gross marginpeak €153,043 (2025)
€153,043 
Resultlowest -€720 (2025)
-€720 
Equitypeak €7,280 (2025)
€7,280 
Debts
€37,914 
Board2 names since 2024
2 directorsMATEV Dimitar and 1 other
Documentsfilings and deeds
30-07-20261 days before the deadline
2025micro format
Loss of €720First year with figures

Key points

from the 2025 annual accounts

Debts

€37,914 84% of the balance sheet
Financial debts 13%Suppliers 43%Taxes and wages 36%Other 8%

Of this, €32,984 falls due within a year.

Board

1 left

A director left. Latest change 09-09-2026 · 1 in office.

Position in the sector

€7,280

Less equity than 85% of companies in specialised construction. Sector median €57,762 · 35,072 companies.

Checked score

49
Fair
Financially stronger than 17% of micro companies in specialised construction (NACE 43)
Probability in this band: 1.5% to 4.2%
Bankruptcy probability within 12 months
3.0% Moderate
0%0.5%1.5%4%10%≥ 25%

The dashed line is the sector median: 0.7% across 47,692 companies (NACE 43, micro).

About 3 in 100 comparable companies go bankrupt within 12 months (an estimate).

Last 24 months 10-2025: 1.9%lowest value 11-2025: 1.9%● unchanged vs 10-2025lowest value 12-2025: 1.9%● unchanged vs 11-2025 01-2026: 2.3%▲ +0.4 percentage points vs 12-2025 02-2026: 2.4%▲ +0.1 percentage points vs 01-2026 03-2026: 2.7%▲ +0.3 percentage points vs 02-2026 04-2026: 2.7%● unchanged vs 03-2026 05-2026: 3.0%▲ +0.3 percentage points vs 04-2026 06-2026: 3.0%● unchanged vs 05-2026highest value 07-2026: 2.9%▼ -0.1 percentage points vs 06-2026 08-2026: 2.9%● unchanged vs 07-2026 09-2026: 3.0%▲ +0.1 percentage points vs 08-2026 10-2026: 3.0%● unchanged vs 09-2026 11-2026: 3.0%● unchanged vs 10-2026

Financial strength
Weak

Solvency
41equity 16.1% of total assets
Liquidity
13short-term debt 73.0% · cash 1.8%
Profitability
53return on assets -1.6%

Score breakdown

raises risk
Founded in 2024
Size: total assets €45,194
Sector: Specialised construction activities (NACE 43)
Liquidity: current ratio 1.11, cash €814
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 43, micro). It does better than 18% of them on solvency, 7% on liquidity and 25% on profitability.

The bankruptcy probability was computed on 05-11-2026 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 moderate class on 30-06-2025, 2.4% 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, 1,271 companies had the same profile as DIVEI has now. Each dot stands for 4 companies, two years later.

93.5%
were still trading
2.0%
stopped another way
4.1%
went bankrupt
  • Micro
  • 2 to 5 years old
  • solvency 10 to 30%
  • a small loss

Another 0.3% stopped without a precise date, possibly only after those two years.

That fits the bankruptcy probability of DIVEI itself: 3.0% within 12 months.

Test of the method

The method was tested on the 497,446 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 1,271 companies, not a prediction for DIVEI. 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 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.
raises riskneutral
raises risk · Founded in 2024
Companies of this age fail more often than older ones. How much that weighs depends on the rest of the company's profile.
KBO
raises risk · Size: total assets €45,194
Companies of this size fail more often. How much that weighs depends on the rest of the company's profile.
NBB · annual accounts
raises risk · Sector: Specialised construction activities (NACE 43)
KBO
raises risk · Liquidity: current ratio 1.11, cash €814
NBB · annual accounts
raises risk · Weak solvency compared with the sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 19% of 35060 sector peers (2025).
NBB · sector comparison
Position among 35060 sector peers
Solvency
better than 19%
← 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 30-07-2026, 1 day ahead of the deadline.
NBB · 1 filing
Deviation from the deadline
2025
1 day early
← before the deadline after the deadline →
Searched, nothing found (1)
neutral · No strike-offs in the KBO publications
That holds for every publication since incorporation in 2024.
KBO publications

Board and ownership

MD
Director, since 25-09-2024
  • MATEV Dimitar 60 sharesdeed of 30-09-2024
  • SPIRDONOV Svilen Genchev 60 sharesdeed of 30-09-2024
Board & ownership

Recent changes

Resignation: Svilen Spirdonov (director) General meeting of 09-09-2026 · Gazette deed
Registered in the Peppol Directory Reachable for e-invoices through 0208:1014155685
First establishment Hoogstraat 26, Waasmunster
Incorporation Founding capital of €8,000, 120 shares · Founders: MATEV Dimitar and SPIRDONOV Svilen Genchev · Appointments: MATEV Dimitar (director) and SPIRDONOV Svilen Genchev (director) · published on 30-09-2024 · Gazette deed
All 5 events

Comparable companies

same main activity, similar in size and age
Company Total assets Gross margin Solvency Staff
DIVEI Waasmunster €45,194 €153,043 16.1% -
MAUX DE TOITURE Berchem-Sainte-Agathe €55,708 €119,929 22.0% -
QG TOITURES Tournai €37,064 €121,804 25.8% 1.6
BLACK ROOF Hechtel-Eksel €54,394 €112,699 69.8% -
ACM CONSTRUCT Juprelle €66,924 €130,272 65.9% -
ARDOISE Waterloo €69,398 €158,652 4.3% -
GZ TOITURE Manage €50,347 €89,942 75.6% -

These companies have the same main activity as DIVEI: roofing work (NACE 43410). They are comparable in size and age: total assets between €37,100 and €69,400, founded in 2024.

Official details

Source: KBO
Status
Active since 26-09-2024Normal situation
Activity
Roofing workNACE 43410and 1 other
Joint committees
200Auxiliary committee for white-collar workers
124Construction · annual accounts 2025
Establishment unit
2.364.195.5499250 Waasmunster, since 01-10-2024
Financial year end
31 December
Peppol
Reachable since 05-12-2024
Company details

Annual accounts 2025

Gross margin
€153,043
Turnover
≈ €500,000estimated
Loss
€720
Equity
€7,280
Total assets
€45,194
Employeeson 31-12-2025
2
Filing
Filed on 30-07-2026, 1 day before the end of the filing period
Financials

Insights on DIVEI

The computed 12-month bankruptcy probability of DIVEI is 3.0% (moderate). The 2025 annual accounts show equity of €7,280 and a net result of -€720.

Its solvency ranks better than 19% of 35,060 sector peers (NACE 43, financial year 2025). The company has been active since 2024 and the Belgian Official Gazette contains no insolvency or warning signals.

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

Financials

Annual accounts 2025

micro format, filed on 30-07-2026, 1 day before the deadline
Gross margin
€153,043
Operating result
€336
Loss
-€720
Working capital
€3,697
Solvency
16.1%
Current ratio
1.11

Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.

Turnover ≈ €500,000. Estimated: probably between €380,000 and €700,000.

Balance sheet

balance sheet total €45,194 on 31-12-2025
What the company ownsHow it is paid for

Position in the sector

Solvency16.1%

Higher than 19% of 35,060 companies in 2025.

Current ratio1.11

Higher than 26% of 34,437 companies in 2025.

Return on assets-1.6%

Higher than 20% of 34,637 companies in 2025.

DIVEI Middle half of the sector 80% of the sector Micro accounts in specialised construction (NACE 43)

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

Staff

Staff cost per FTE€59,820

Staff costs divided by the average number of full-time equivalents.

Joined and left-1

Filed annual accounts

as filed with the National Bank, click a year to choose it
Line Trend2025
Balance sheet: assets
Total assets20/58 45,194
Fixed assets21/28 8,513
Tangible fixed assets22/27 8,513
Furniture and vehicles24 8,513
Current assets29/58 36,681
Stocks and contracts in progress3 10,000
Contracts in progress37 10,000
Amounts receivable within one year40/41 22,574
Trade receivables40 20,067
Other amounts receivable41 2,506
Cash at bank and in hand54/58 814
Deferred charges and accrued income490/1 3,294
Balance sheet: equity and liabilities
Total equity and liabilities10/49 45,194
Equity10/15 7,280
Contributions10/11 8,000
Profit (loss) carried forward14 -720
Amounts payable17/49 37,914
Amounts payable after more than one year17 4,930
Financial debts170/4 4,930
Amounts payable within one year42/48 32,984
Current portion of amounts payable after more than one year42 3,085
Trade debts44 16,298
Suppliers440/4 16,298
Taxes, remuneration and social security45 13,601
Taxes450/3 893
Remuneration and social security454/9 12,708
Income statement
Gross operating margin9900 153,043
Remuneration, social security and pensions62 149,549
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 1,987
Other operating charges640/8 1,171
Operating profit (loss)9901 336
Financial income75/76B 378
Recurring financial income75 378
Financial charges65/66B 541
Recurring financial charges65 541
Profit (loss) for the period before taxes9903 173
Income taxes67/77 893
Profit (loss) for the period9904 -720
Profit (loss) for the period to be appropriated9905 -720
Appropriation of the result
Profit (loss) to be appropriated9906 -720
Social balance sheet
Average staff (FTE)9087 2.5
Hours worked1013 4,316
Document PDF

The notes to these accounts have 10 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 30-07-2026.

Download as CSV

Filings

each dot is a set of accounts, on the day it reached the National Bank
Financial year Type Filed Reference Document
31-12-2025 micro format 30-07-2026 2026-00354819 PDF

Subsidies and aid

Flemish government 2024 to 2025, 2 entries, €778 awarded, €778 paid

Year Entries AwardedPaid
2025 1 €569€569
2024 1 €209€209

Key figures and ratios

per financial year, computed from the annual accounts
Line Trend2025
EBITDA 2,323
Cash flow 1,267
Investment in fixed assets 10,500
Working capital 3,697
Solvency 16.1%
Current ratio 1.11
Quick ratio 0.81
Debt to equity 5.21
ROE -9.9%
ROA -1.6%
Interest coverage 4.29

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.

Social balance sheet

Item31-12-2025
Employees at the balance-sheet date2
full-time1
part-time1
in full-time equivalents1.1
Average over the year, in full-time equivalents2.5
On a permanent contract2
Joined52
Left53

Source: social balance sheet in the 2025 annual accounts

Investments

fixed assets acquired
Item2025
Tangible fixed assets€10,500
Financial fixed assets€0
Depreciation and write-downs of the year€1,987

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

Insights on DIVEI

Debt's share of the balance-sheet total is 83.9%.

Board & ownership

Board

1 director, no change since September 2026
Director (not named in the articles)
since 25-09-2024 term without a fixed end
listed in the 2025 annual accounts, filed on 30-07-2026

Office holders in the KBO →

Mandates through the years

2 names, the dashed line is today
MATEV Dimitar
Director (not named in the articles)
SPIRDONOV Svilen Genchev
Director (not named in the articles)
BoardEarlier
Mandates as a list
  • MATEV Dimitar
    • Director (not named in the articles), from 25-09-2024 to date
  • SPIRDONOV Svilen Genchev
    • Director (not named in the articles), from 25-09-2024 to 09-09-2026

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

Control

Founders
MATEV Dimitar, SPIRDONOV Svilen Genchev
This company
DIVEI
Equity €7,280
Loss €720 in 2025

Capital

Contribution
€8,000
Shares
120
Contribution per share
€66.67
Equity per share
€60.67 in 2025
Source
deed of 30-09-2024

Articles of association

deed of 30-09-2024 (in Dutch)
DurationMost companies exist for an unlimited period, until they are dissolved.
Unlimited
Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
Second Friday of June at 19:00
Statutory auditorA statutory auditor is a registered auditor who checks the annual accounts. Small companies need not have one. According to the deed, the legal criteria do not require one here.
No statutory auditor

Shareholders

At incorporation deed of 30-09-2024 ↗

Network & group

No group

DIVEI has no parent and no holdings in its annual accounts. MATEV Dimitar is the only director. DIVEI shares no director with another company.

At the same address

Hoogstraat 26, 9250 Waasmunster · 1 other company
Mateva, Petya (sole trader)
establishment since 15-08-2026
founded in 2026
1041.148.609

Timeline

Timeline

5 events since 2024
2026
Resignation: Svilen Spirdonov (director)General meeting of 09-09-20263 points ▸
  • General meeting, 09-09-2026
  • Director resignation, Svilen Spirdonov (director (not named in the articles))
  • Power of attorney, Rovel

Open the deed in the Belgian Official Gazette

Annual accounts 2025 filed NBBmicro format · 1 day before the deadline
2024
Registered in the Peppol Directory Reachable for e-invoices through 0208:1014155685
First establishment Hoogstraat 26, Waasmunster
IncorporationFounding capital of €8,000, 120 shares · Founders: MATEV Dimitar and SPIRDONOV Svilen Genchev · Appointments: MATEV Dimitar (director) and SPIRDONOV Svilen Genchev (director) · published on 30-09-20248 points ▸
  • Founder, MATEV Dimitar
  • Founder, SPIRDONOV Svilen Genchev
  • Founding capital, €8,000, 120 shares
  • 120 shares
  • Registered office clause, Hoogstraat 26, 9250 Waasmunster
  • Board composition, DIVEI
  • Director appointment, MATEV Dimitar (director (not named in the articles))
  • Director appointment, SPIRDONOV Svilen Genchev (director (not named in the articles))
  • The deed holds 5 more points.

Open the deed in the Belgian Official Gazette

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

History

On 26 September 2024, DIVEI was incorporated as a private limited company by two natural persons, with a starting capital of €8,000.12 MATEV Dimitar has served as director since 2024.3 The company has filed annual accounts once, for financial year 2025.3

  1. 1KBO register
  2. 2Belgian Official Gazette, 30-09-2024
  3. 3National Bank, annual accounts 2025

Company details

Identity

Enterprise number
1014.155.685
VAT number
BE 1014.155.685
Peppol ID
0208:1014155685
Other Peppol ID
9925:BE1014155685
Legal form
Private limited company
Status
Active, normal situation
Founded
26-09-2024
Financial year
ends on 31 December
Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
Second Friday of June at 19:00
deed of 30-09-2024 (in Dutch)
Meeting accessThe articles set who may attend the meeting and what is needed to be admitted.
“Indien enkel de stemrechten geschorst zijn, mag hij nog steeds deelnemen aan de algemene vergadering zonder te kunnen deelnemen aan de…”
deed of 30-09-2024 (in Dutch)
Peppol
Reachable since 05-12-2024Follow this company and you will hear the next morning if it leaves the Peppol register.
Name
DIVEI in Dutch
Entity type
Legal entity
DurationMost companies exist for an unlimited period, until they are dissolved.
Unlimited
deed of 30-09-2024 (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.
“Vlaams Gewest”
deed of 30-09-2024 (in Dutch)

Activities

NACEBEL 2025
VAT activities
43410 Roofing work main activity
Social security (RSZ) activities
41001 General construction of residential buildings main activity
Joint committees annual accounts 2025
JC 200 Auxiliary committee for white-collar workers
JC 124 Construction
Codes under NACEBEL 2008
VAT activities
43910 Specialised construction activities main activity
Social security (RSZ) activities
41201 General construction of buildings main activity
PurposeThe purpose describes the activities the company may carry out under its articles.
“Het uitbaten van een algemene bouwonderneming waarvan eventueel ook werken worden uitgevoerd door onderaannemers; De coördinatie van de…”
41 activities
  1. Het uitbaten van een algemene bouwonderneming waarvan eventueel ook werken worden uitgevoerd door onderaannemers.
  2. De coördinatie van de oprichting van bouwwerken voor eigen rekening zowel als voor derden.
  3. Het verlenen van bouwtechnische adviezen.
  4. Het aankopen, verkopen, ruilen, verkavelen, omvormen, bouwen, verbouwen, afbreken, herbouwen, exploiteren, beheren, huren, verhuren, van alle gebouwde en ongebouwde eigendommen, het aankopen, verkopen, ruilen, verkavelen, aanpassen door urbanisatie, riolering en wegenaanleg, ontginnen, bebossen, ontbossen, exploiteren, en urbaniseren van nieuwe residentiële woonwijken of andere, en in de ruimste zin van het woord, alle onroerende verrichtingen en handelingen, zowel in België als in het buitenland, voor eigen rekening, voor rekening van derden of in deelneming met derden ontwerpen, aangaan, doen uitvoeren of bevorderen.
  5. De studie en de bevordering van onroerende en financiële ontwerpen en initiatieven, evenals technische, bouwkundige, juridische, commerciële, financiële en industriële studies in verband met alle hoe genaamde onroerende en financiële verrichtingen en promoties, voor eigen rekening of voor rekening van derden.
  6. Het opsporen, bedingen en vastleggen van alle financiële middelen en hulpbronnen nodig om de beoogde doelstellingen
  7. Het ontwerpen, uitvinden, verwerven, fabriceren, bouwen, invoeren, uitvoeren, aankopen, verkopen, verdelen, onderhouden, exploiteren, zowel in eigen naam als in hoedanigheid van agent, vertegenwoordiger, commissionair, makelaar of vergunningshouder van alle methodes, bouwstoffen en producten, brevetten, vergunningen en intellectuele rechten in verband met de opgesomde voorwerpen.
  8. Het ontwerpen of laten ontwerpen van plannen voor gebouwen, sportvelden en recreatieterreinen, stedenbouw en ruimtelijke ordening, restauratie en herinrichting van bestaande gebouwen; evenals het opmaken van lastenkohieren en het vervullen van administratieve formaliteiten.
  9. Het optreden als tussenpersoon in de aankoop, verkoop en verhuring van onroerende goederen evenals het beheer van onroerende goederen toebehorende aan derden.
  10. Werfopvolging ruwbouw en afwerking, opstellen van werfverslagen, conformiteitscontroles op de werf.
  11. Niet gespecialiseerde handelsbemiddeling.
  12. Tussenpersoon in handelszaken; commissionair.
  13. Algemene renovatiewerken in de bouwsector.
  14. Algemene bouw van residentiële gebouwen.
  15. Optrekken van de ruwbouw van individuele huizen.
  16. Optrekken van de ruwbouw van gebouwen met celstructuur (appartementsgebouwen, enz.).
  17. Algemene bouw van andere niet-residentiele gebouwen.
  18. Uitvoeren van overige metsel- en betonwerken.
  19. Sloop- en afbraak van gebouwen.
  20. Bouwrijp maken van terreinen.
  21. Montage van hangars, loodsen, schuren, enz.; voor landbouwdoeleinden.
  22. Grondwerken, grondverzet graven, ophogen, egaliseren en nivelleren van bouwterreinen, graven van - sleuven en geulen, grondverzet met behulp van explosieven.
  23. Isolatiewerken, onderneming voor warmte- en geluidsisolering;
  24. Gevelreiniging en gevelrestauratie.
  25. Onderneming voor het bouwen van funderingen, inclusief heien.
  26. Het vervaardigen en plaatsen van sierschouwen.
  27. Binnen- en buitenbepleistering.
  28. Onderneming voor het plaatsen van verlichting, drijfkracht en telefonie.
  29. Het plaatsen van ijzerwerk, metalen luiken, metalen en aluminium schrijnwerk en schrijnwerk in pvc.
  30. Het leggen van parketvloeren.
  31. Het plaatsen van vloer- en wandtegels.
  32. Het plaatsen van valse plafonds en scheidingswanden.
  33. Het plaatsen van chapes.
  34. Het uitvoeren van dakconstructies en dakbedekking.
  35. Het plaatsen van schrijnwerk.
  36. Het uitvoeren van voegwerken.
  37. Het installeren, het onderhouden, het verhandelen, zowel in kleinhandel als in groothandel van allerhande elektrische-, sanitaire-, verwarmings-, ventilatie-, koel- en zwembad-installaties, zowel op basis van fossiele brandstoffen als op basis van andere energiebronnen.
  38. De aankoop, de verkoop en fabricage van alle artikelen betrekking hebbende op gebouwen en hun inrichting.
  39. Alle herstellingen, aankoop, verkoop, commissiehandel, agentschap, korting, vertegenwoordiging, in- en uitvoer van auto’s en moto’s, wisselstukken, benodigdheden, parallel im- en export, alle materialen verband houdende met het auto- en motorenbedrijf en de mogelijkheid om alle commerciële en productieactiviteiten aan te vatten in de ruimst mogelijke zin alsmede de teledistributie (internetactiviteiten) van alle bovenvermelde producten en artikelen.
  40. Huur en verhuur van alle personenwagens, bedrijfswagens en alle rollend materieel met inbegrip van leasing en andere verhuringsvormen.
  41. Het huren, verhuren, aankopen en verkopen van onroerende goederen in volle eigendom of in onverdeeldheid.
deed of 30-09-2024 (in Dutch)

Registered office and establishments

1 establishment
Establishment Since Unit number
Hoogstraat 26 registered office 9250 Waasmunster 01-10-2024 2.364.195.549

Buildings and parcels at the address

Ground area
185 m²
Buildings
121 m²
Volume, LiDAR
637 m³
Tallest building
9.3 m
Buildings to scale, each on its own parcel
121 m², 9.3 m 121 m², 9.3 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
42342C1293/00F000185 m² 1 · 121 m² 9.3 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 1014.155.685