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FACI

Dissolution or liquidation
Coöperatieve vennootschap met beperkte aansprakelijkheidfounded 1987Rue des Ecoliers 3, 4020 Liège, BelgiumKBO/BCE: BE 0431.481.239
Summary

The KBO register records for FACI the legal situation: dissolution or liquidation; this is today's state according to the register itself, which carries no start date. The 2025 annual accounts show equity of €124k and a net result of €8k.

FACIDissolution or liquidation

Signals

Two signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Register: dissolution or liquidation
The KBO register records the legal situation: dissolution or liquidation. This is today's state according to the register itself; the register carries no start date.
KBO · legal situation
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 21-08-2026, 21 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filings
Deviation from the deadline
2025
21 d late
2024
14 d early
2023
29 d late
2022
39 d early
2021
74 d late
2021
4 d early
2020
105 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 months
Position in the running window
25-09-2026 today31-12-2026 close31-07-2027 deadline
neutral · No strike-offs in the KBO publications
We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
KBO publications · our coverage

Financials · fiscal year 2025, abbreviated schema

Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€8k▲ 13.3%
2024 · €7k
2018: €-50klowest value 2019: €4k▲ +108% vs 2018 2020: €-20k▼ -618% vs 2019 2021: €-8k▲ +59.5% vs 2020 2021: €4k 2022: €7k▲ +55.7% vs 2021 2023: €1k▼ -79.5% vs 2022 2024: €7k▲ +438% vs 2023 2025: €8k▲ +13.3% vs 2024highest value
2018 → 2025
Working capital
€123k▲ 7.2%
2024 · €114k
2018: €97klowest value 2019: €120k▲ +23.5% vs 2018 2020: €106k▼ -12.1% vs 2019 2021: €97k▼ -7.8% vs 2020 2021: €100k 2022: €106k▲ +6.1% vs 2021 2023: €107k▲ +1.3% vs 2022 2024: €114k▲ +6.8% vs 2023 2025: €123k▲ +7.2% vs 2024highest value
2018 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise ▼ fall
Line20212022202320242025Trend
Equity€100k-€107k▲ 6.6%€108k▲ 1.3%€115k▲ 6.7%€124k▲ 7.1% 2021: €100klowest in 5 years 2022: €107k▲ +6.6% vs 2021 2023: €108k▲ +1.3% vs 2022 2024: €115k▲ +6.7% vs 2023 2025: €124k▲ +7.1% vs 2024highest in 5 years
Operating result€-749-€-2k▼ 118%€-6k▼ 254%€-2k▲ 72.8%€-684▲ 56.4% 2021: €-749 2022: €-2k▼ -118% vs 2021 2023: €-6k▼ -254% vs 2022lowest in 5 years 2024: €-2k▲ +72.8% vs 2023 2025: €-684▲ +56.4% vs 2024highest in 5 years
Net result€4k-€7k▲ 55.7%€1k▼ 79.5%€7k▲ 438%€8k▲ 13.3% 2021: €4k 2022: €7k▲ +55.7% vs 2021 2023: €1k▼ -79.5% vs 2022lowest in 5 years 2024: €7k▲ +438% vs 2023 2025: €8k▲ +13.3% vs 2024highest in 5 years
Result per fiscal year
Operating resultNet result
€-10k€-5k€0€5k€10kOperating result 2021: €-749€-749Net result 2021: €4k€4kOperating result 2022: €-2k€-2kNet result 2022: €7k€7kOperating result 2023: €-6k€-6kNet result 2023: €1k€1kOperating result 2024: €-2k€-2kNet result 2024: €7k€7kOperating result 2025: €-684€-684Net result 2025: €8k€8k20212022202320242025€-10k€-5k€0€5k€10kOperating result 2023: €-6k€-5.8kNet result 2023: €1k€1.4kOperating result 2024: €-2k€-1.6kNet result 2024: €7k€7.3kOperating result 2025: €-684€-684Net result 2025: €8k€8.3k202320242025
The operating result stays negative: a loss of €684 in 2025 against €2k in 2024; the loss shrinks.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €287k
Fixed assets €4k =
Current assets €283k ▲ 3.2%
Equity and liabilities €287k
Equity €124k ▲ 7.1%
Debt €163k ▲ 0.4%
Debt's share of the balance-sheet total falls from 58.5% to 56.9%. Equity and debt are higher.
Key figures and ratios
2025 value · change against 2024
Current ratio
1.76▲
2024 · 1.71
Debt to equity
1.32▼
2024 · 1.41
ROE
6.7%▲
2024 · 6.3%
ROA
2.9%▲
2024 · 2.6%
Debt ≤ 1 year
€161k▲
2024 · €160k
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 · 38 lines
Balance sheet Code20242025
Assets
Total assets20/58€278k€287k▲
Fixed assets21/28€4k€4k=
Financial fixed assets28€4k€4k=
Current assets29/58€274k€283k▲
Amounts receivable within one year40/41€264k€274k▲
Trade receivables40€111k€111k=
Other amounts receivable41€154k€163k▲
Cash at bank and in hand54/58€478€412▼
Deferred charges and accrued income490/1€9k€9k▼
Equity and liabilities
Total equity and liabilities10/49€278k€287k▲
Equity10/15€115k€124k▲
Contributions10/11€68k€68k=
Capital10€68k€68k=
Issued capital100€68k€68k=
Reserves13€45k€45k=
Non-distributable reserves130/1€7k€7k=
Legal reserve130€7k€7k=
Tax-exempt reserves132€38k€38k=
Profit (loss) carried forward14€3k€11k▲
Amounts payable17/49€163k€163k▲
Amounts payable within one year42/48€160k€161k▲
Trade debts44€16k€17k▲
Suppliers440/4€16k€17k▲
Taxes, remuneration and social security45€113k€113k=
Remuneration and social security454/9€113k€113k=
Other amounts payable47/48€31k€31k=
Accrued charges and deferred income492/3€3k€3k=
Income statement Code20242025
Gross operating margin9900€-2k€-684▲
Operating profit (loss)9901€-2k€-684▲
Financial income75/76B€9k€9k▼
Recurring financial income75€9k€9k▼
Financial charges65/66B€593-
Recurring financial charges65€593-
Profit (loss) for the period before taxes9903€7k€8k▲
Profit (loss) for the period9904€7k€8k▲
Profit (loss) for the period to be appropriated9905€7k€8k▲
Appropriation of the result
Profit (loss) to be appropriated9906€3k€11k▲
Profit (loss) brought forward from the previous period14P€-5k€3k▲

The notes to these accounts (1 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Accounts by statement
Line20212022202320242025Change
Non-recurring operating income76A€2k-----
Other operating charges640/8€719€50----
Gross operating margin9900€-29€-2k€-6k€-2k€-684▲ 56.4%
Operating profit (loss)9901€-749€-2k€-6k€-2k€-684▲ 56.4%
Financial income75/76B€5k€10k€8k€9k€9k▼ 5.4%
Recurring financial income75€5k€10k€8k€9k€9k▼ 5.4%
Financial charges65/66B€184€2k€776€593--
Recurring financial charges65€184€2k€776€593--
Profit (loss) for the period before taxes9903€4k€7k€1k€7k€8k▲ 13.3%
Income taxes67/77€79€-75----
Profit (loss) for the period9904€4k€7k€1k€7k€8k▲ 13.3%
Profit (loss) for the period to be appropriated9905€4k€7k€1k€7k€8k▲ 13.3%
Line20212022202320242025Change
Assets
Total assets20/58€263k€268k€270k€278k€287k▲ 3.2%
Fixed assets21/28€4k€4k€4k€4k€4k=
Financial fixed assets28€4k€4k€4k€4k€4k=
Current assets29/58€259k€263k€266k€274k€283k▲ 3.2%
Amounts receivable within one year40/41€245k€247k€256k€264k€274k▲ 3.6%
Trade receivables40€113k€111k€111k€111k€111k=
Other amounts receivable41€132k€136k€146k€154k€163k▲ 6.1%
Cash at bank and in hand54/58€9k€7k€1k€478€412▼ 13.7%
Deferred charges and accrued income490/1€5k€10k€8k€9k€9k▼ 5.4%
Equity and liabilities
Total equity and liabilities10/49€263k€268k€270k€278k€287k▲ 3.2%
Equity10/15€100k€107k€108k€115k€124k▲ 7.1%
Contributions10/11€68k€68k€68k€68k€68k=
Capital10€68k€68k€68k€68k€68k=
Issued capital100€68k€68k€68k€68k€68k=
Reserves13€45k€45k€45k€45k€45k=
Non-distributable reserves130/1€7k€7k€7k€7k€7k=
Legal reserve130€7k€7k€7k€7k€7k=
Tax-exempt reserves132€38k€38k€38k€38k€38k=
Profit (loss) carried forward14€-13k€-6k€-5k€3k€11k▲ 321%
Amounts payable17/49€163k€161k€162k€163k€163k▲ 0.4%
Amounts payable within one year42/48€159k€158k€159k€160k€161k▲ 0.4%
Trade debts44€18k€15k€15k€16k€17k▲ 3.9%
Suppliers440/4€18k€15k€15k€16k€17k▲ 3.9%
Taxes, remuneration and social security45€110k€112k€113k€113k€113k=
Taxes450/3€75-----
Remuneration and social security454/9€110k€112k€113k€113k€113k=
Other amounts payable47/48€31k€31k€31k€31k€31k=
Accrued charges and deferred income492/3€3k€3k€3k€3k€3k=
Line20212022202320242025Change
Profit (loss) for the period9904€4k€7k€1k€7k€8k▲ 13.3%
Operating cash flow (approximation)€4k€7k€1k€7k€8k▲ 13.3%
Investment in fixed assets (approximation)-€0€0€0€0-
Change in cash-€-2k€-6k€-915€-66▲ 92.8%

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

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Timeline · acts, filings and financial milestones

Next filing, fiscal year 2026, expected by 31-07-2027
2026
21-08
NBB filing Annual accounts filed
fiscal year 2025 · abbreviated schema · 21 days late
2025
31-12
Financial Highest result since 2018net €8k ▲13.3%
Net result €8k, the highest in the series.
17-07
NBB filing Annual accounts filed
fiscal year 2024 · micro schema
2024
29-08
NBB filing Annual accounts filed
fiscal year 2023 · micro schema · 29 days late
2023
22-06
NBB filing Annual accounts filed
fiscal year 2022 · micro schema
2022
13-10
NBB filing Annual accounts filed
fiscal year 2021 · micro schema · 74 days late
2021
31-12
Financial Back to profitnet €4k
Net result €4k after 2 loss-making years.
31-12
Financial Equity above €100kEq €100k ▲4.4%
Equity rises from €96k to €100k.
28-07
NBB filing Annual accounts filed
fiscal year 2021 · micro schema
10-05
NBB filing Annual accounts filed
fiscal year 2020 · micro schema · 105 days late
2020
10-07
NBB filing Annual accounts filed
fiscal year 2019 · full schema
2019
31-12
Financial Back to profitnet €4k
Net result €4k after one loss-making year.
28-06
NBB filing Annual accounts filed
fiscal year 2018 · full schema
2018
01-06
NBB filing Annual accounts filed
fiscal year 2017 · full schema
Financial 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.

Have them read with priority Sign in to place this company at the front of the reading queue.

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, Liège · 1 establishment unit since 2002
seat establishment The establishment unit on the map
Ground area
1,901 m²
Building footprint
351 m²
Volume, LiDAR
3,303 m³
2 parcels, Wallonia · tallest building 18.5 m, ±6 floors. Linked by address, not a title deed.
12 companies at this address See who is registered here
1 establishment unit
LES JARDINS DE TOSCANE
Route du Condroz 6 B, 4100 SeraingNACE 55301
since 20022.029.820.317
2 parcels
Wallonia 2 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
62019B0056/00L000 Wallonia 1,560 m² 1 · 242 m² 10.6 m · 2 fl.
62808A0306/00D000 Wallonia 341 m² 1 · 110 m² 18.5 m · 6 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.

Identification & contact

Identification
Legal formCoöperatieve vennootschap met beperkte aansprakelijkheid
Founded15-07-1987
Fiscal year end31-12

Scores and ratios are computed by Checked and are not a credit decision.