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HSB PRO

Active Private limited companyfounded 1996active for 30 yearsKruisstraat 30, 9930 LievegemKBO/BCE: BE 0458.276.401

Overview

Lifetime

19 annual accounts with figures on one time axis, 29 filings since 1997
peak €386,428 (2016)
€42,713▼ 18.3%
lowest -€31,409 (2018)
€42,294▼ 18.2%
peak €135,354 (2025)
€135,354▲ 45.4%
€76,892▲ 62.8%
peak 6.7 FTE (2016)
-not published
Board3 names since 2018
1 director
Documentsfilings and deeds
27-08-202627 days late
2025micro format
Gross margin from €52,303 to €42,713Equity from €93,059 to €135,354Debts from €47,240 to €76,892Cash from €126,332 to €191,084

Key points

from the 2025 annual accounts

Turnover

≈ €240,000 estimated

The accounts state no turnover.

Filings

29 annual accounts since 1997
AprilJune31 JulyOctober200020102020

Nine of the last ten came late. The 2018 accounts came latest: 335 days after the end of the period.

Position in the sector

€42,294

Higher net result than 86% of companies in retail trade. Sector median €4,763 · 25,208 companies.

Checked score

Bankruptcy probability within 12 months

Financial strength

Score breakdown

Comparable companies, two years later

In July 2024, 31,356 companies had the same profile as HSB PRO has now. Each dot stands for 79 companies, two years later.

93.5%
were still trading
5.9%
stopped another way
0.5%
went bankrupt
  • Micro
  • 20 years or older
  • solvency 30% or more
  • a profit of 5% of the balance sheet or more

Another 0.1% stopped without a precise date, possibly only after those two years.

Test of the method

The method was tested on the 497,331 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 2.9% 3.1%
10 5.6% 6.1%

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 31,356 companies, not a prediction for HSB PRO. 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

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

Board and ownership

Director, since 23-02-2018
Board & ownership

Recent changes

Registered in the Peppol Directory Reachable for e-invoices through 0208:0458276401
Company renamed from VDK INTERIOR to HSB PRO Change of role: , from director, formerly manager to director · “Het verlenen van bijstand,advies,diensten en leiding aan bedrijven,privépersonen en instellingen voornamelijk…” (deed in Dutch) · Director discharge: · General meeting of 26-09-2022 · Gazette deed
1 manager appointed, 2 resignations Resignations: (manager) and (manager) · Appointment: (manager) · General meeting of 23-02-2018 · Gazette deed
First establishment HOUTCENTER VAN DE KEERE, Kruisstraat 30, Lievegem
All 41 events

Comparable companies

same main activity, similar in size and age
Company
HSB PRO Lievegem €212,245 €42,713 63.8% -
DJAM'SERVICES - HOUSE CONCEPT Morlanwelz €221,092 €35,024 79.8% -
GOKHAN EXPORT Sint-Gillis (bij-Brussel) €195,389 €31,752 -7.3% -
BRIZON Zonhoven €202,672 €35,921 66.6% -
MAISON FRERES Charleroi €192,436 €60,070 -18.9% -
TEGELBEDRIJF VIANE Veurne €163,657 €41,844 25.7% -
KERABREE Retie €217,027 €36,240 95.1% -

These companies have the same main activity as HSB PRO: retail sale of hardware, building materials, paint and glass (general range) (NACE 47521). They are comparable in size and age: total assets between €164,000 and €221,000, founded between 1990 and 1999.

Official details

Source: KBO
Status
Active since 20-06-1996Normal situation
Activity
Retail sale of hardware, building materials, paint and glass (general range)NACE 47521
Establishment unit
2.077.610.8319930 Lievegem, since 02-08-1996
Financial year end
31 December
Peppol
Reachable since 14-10-2025
Company details

Annual accounts 2025

€42,713▼ 18.3%
€42,294▼ 18.2%
€135,354▲ 45.4%
€212,245▲ 51.3%
Filing
Filed on 27-08-2026
Financials

Insights on HSB PRO

HSB PRO files the micro format. That format states no turnover. The gross margin rose from €22,470 in 2007 to €42,713 in 2025.

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

Financials

Annual accounts 2025

micro format, filed on 27-08-2026, 27 days late
€42,713
▼ 18.3%
€42,313
▼ 18.3%
€42,294
▼ 18.2%
€135,084
▲ 45.6%
63.8%
▼ 2.6 percentage points
2.76
▼ 0.21

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

Turnover ≈ €240,000. Estimated: probably between €180,000 and €380,000.

Balance sheet

balance sheet total €212,245 on 31-12-2025
What the company ownsHow it is paid for

in euro

in euro

Position in the sector

63.8%

Higher than 75% of 25,237 companies in 2025.

2.76

Higher than 74% of 24,245 companies in 2025.

19.9%

Higher than 85% of 24,434 companies in 2025.

HSB PRO Middle half of the sector 80% of the sector Micro accounts in retail trade (NACE 47)

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

Staff

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

people who joined people who left

Filed annual accounts

as filed with the National Bank, click a year to choose it
Line Trend2025202420232022202120202019201820172016201520142013201218 months20112010200920082007
Balance sheet: assets
20/58 212,245140,29991,56170,745138,231268,443243,279249,381593,259463,814315,906284,222256,905249,213158,716181,430349,933238,114148,250
20 ----------5571,6702,7833,896-----
21/28 2702702702702703,8377,40411,3465,7009,65519,19231,57843,99728,02617,64720,94230,71726,04859,213
22/27 -----3,5677,13411,0775,4319,45518,43629,70841,01523,93017,64720,94230,71726,04829,213
22 --------------16,94719,89229,31726,04829,213
23 -------3753,3939,45518,43629,70841,01523,9307001,0501,400--
24 -----3,5677,13410,7022,038----------
28 270270270270270270270270270200200200200200----30,000
29/58 211,976140,02991,29170,475137,962264,607235,875238,035587,559454,159296,714252,645212,907221,187141,070160,488319,217212,06689,037
3 ---18,898---41,59753,59753,597116,74489,05567,75838,268--148,851165,64366,146
30/36 -------41,59741,59741,59745,74443,55539,75828,268--148,851165,64366,146
37 ---18,898----12,00012,00071,00045,50028,00010,000-----
40/41 20,89213,69750,54226,48354,170122,761208,856179,002533,962381,189177,195156,805136,841162,664140,867160,330167,85037,53320,673
40 20,89213,69750,54220,95753,712122,761208,856157,788275,960310,47170,09954,05229,950103,292136,98210,100159,87936,28220,400
41 ---5,526458--21,214258,00270,718107,095102,752106,89159,3713,885150,2307,9721,251274
54/58 191,084126,33240,75025,09483,792141,84527,01917,436-17,8921,2181,23764818,1292031592,5168,8912,217
490/1 ---------1,4811,5565,5477,6602,127-----
Balance sheet: equity and liabilities
10/49 212,245140,29991,56170,745138,231268,443243,279249,381593,259463,814315,906284,222256,905249,213158,716181,430349,933238,114148,250
10/15 135,35493,05941,32526,53848,44330,5866721,21432,62311,9328,03613,09812,3499,2151,3576,7047,4917,474-10,027
10/11 24,00024,00024,00024,00024,00024,00024,00024,00024,00024,00024,00024,00024,00024,00024,00024,00024,00024,00024,000
10 ----24,000--------------
100 ----24,00024,00024,00024,00024,00024,00024,00024,00024,00024,00024,00024,00024,00024,00024,000
13 190,503190,503190,503190,503190,503190,503190,503190,503-----------
132 190,503190,503190,503190,503190,503190,503190,503190,503-----------
14 -79,149-121,443-173,178-187,965-166,060-183,916-213,831-213,2888,623-12,068-15,964-10,902-11,651-14,785-22,643-17,296-16,509-16,526-34,027
17/49 76,89247,24050,23644,20789,788237,857242,607248,167560,636451,882307,870271,125244,555239,998157,360174,726342,442230,640158,277
17 ----------15,00035,00055,00075,00034,47438,37460,68071,65382,456
170/4 ----------15,00035,00055,00075,00034,47438,37460,68071,65382,456
42/48 76,89247,24050,23644,20789,788237,857242,607248,167560,636451,882292,870236,125189,556164,998122,886136,351281,762158,98775,821
42 ---------15,00020,00020,00020,00020,0003,9003,71410,97310,80311,881
43 --------18,142-15,29146,26030,727-76,15974,48562,896-21,409
430/8 --------18,142-15,29146,26030,727-76,15974,48562,896-21,409
44 31,317-1323,19024,63733,53738,33337,935193,756111,767132,345110,064100,168101,97130,50729,627195,006129,45033,829
440/4 31,317-1323,19024,63733,53738,33337,935193,756111,767132,345110,064100,168101,97130,50729,627195,006129,45033,829
46 --------7,267167,50037,603--11,851-----
45 1,0612,7265,722-6,95521,12420,87526,833300,253134,87066,03340,66429,89021,089-2,7056,39612,2433,698
450/3 1,0612,7265,722-1,3129,8383,9474,26192,07936,11221,5079,5813,7352,230-7-10,8933,698
454/9 ----5,64311,28616,92922,571208,17398,75844,52631,08326,15518,859-2,6996,3961,350-
47/48 44,51444,51444,38241,01658,196183,196183,399183,39941,21922,74521,59719,1388,76910,08712,32025,8206,4916,4915,004
Income statement
76A --------165,304----------
9900 42,71352,30315,24821,20222,56934,0576,60565,432284,668386,428314,465246,600288,379209,6148,46338,89064,46344,55722,470
62 ---42,529--3084,769406,846336,262279,896227,325268,230152,122-2,13524,63353,33910,261-
630 ----3,5673,5673,9426,5857,0909,53713,39813,1969,21411,6733,2953,2954,1503,1659,176
640/8 4005286485524684673,1598631,40010,6984,5171,3376703,6655972,3594608,0041,794
66A ----509--2,038819244---19,259-----
9901 42,31351,77514,600-21,87918,02530,023-527-28,822-130,66829,68816,6544,74210,26442,1546,7068,6036,51523,12711,500
75/76B 753246-108---165,556-3113,0423,826568-1,629220297213
75 753246-----252-3113,0423,826568-1,629220297213
76B ----108---165,304----------
65/66B 94445926277108162,58714,19722,57420,0697,03610,95715,60412,05411,0196,7165,9236,236
65 94445926277108162,58713,37822,57420,0697,03610,95715,60412,05411,0196,7165,9236,236
66B --------819----------
9903 42,29451,73414,787-21,90517,85729,915-543-31,40920,6917,114-3,1057493,1347,859-5,347-7871917,5025,478
67/77 ---------3,2181,957--1--21-
9904 42,29451,73414,787-21,90517,85729,915-543-31,40920,6913,896-5,0617493,1347,858-5,347-7871717,5015,478
689 -------25,199-----------
9905 42,29451,73414,787-21,90517,85729,915-543-56,60820,6913,896-5,0617493,1347,858-5,347-7871717,5015,478
Appropriation of the result
9906 -79,149-121,443-173,178-187,965-166,060-183,916-213,831-47,9858,623-12,068-15,964-10,902-11,651-14,785-22,643-17,296-16,509-16,526-34,027
14P -121,443-173,178-187,965-166,060-183,916--------------
691/2 -------165,304-----------
6921 -------165,304-----------
Social balance sheet
9087 -------2.36.76.75.34.35.42.3-0.71.80.3-
Hours worked1013 -------2,420-11,6109,1027,8209,1065,663-1,2632,533538-
Document PDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDF

The accounts for 10 older financial years (1997-2006) were filed as documents without figures as data, scans for example.

The notes to these accounts have 4 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 27-08-2026.

Download as CSV

Filings

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

2025 annual accounts filed 27 days after the deadline. Filed on 27 August 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00431722.

Financial year Type Filed Reference Document
31-12-2025 micro format 27-08-2026 2026-00431722 PDF
31-12-2024 micro format 27-08-2025 2025-00415346 PDF
31-12-2023 abbreviated format 25-09-2024 2024-00471873 PDF
31-12-2022 abbreviated format 24-11-2023 2023-00516740 PDF
31-12-2021 abbreviated format 30-08-2022 2022-20343314 PDF
31-12-2020 abbreviated format 25-10-2021 2021-74300285 PDF
31-12-2019 abbreviated format 25-06-2021 2021-24800003 PDF
31-12-2018 abbreviated format 30-06-2020 2020-25800548 PDF
31-12-2017 abbreviated format 28-09-2018 2018-67200450 PDF
31-12-2016 abbreviated format 27-07-2017 2017-38100012 PDF
31-12-2015 abbreviated format 11-07-2016 2016-31300324 PDF
31-12-2014 abbreviated format 10-08-2015 2015-41200171 PDF
31-12-2013 abbreviated format 31-07-2014 2014-39200507 PDF
31-12-2012 abbreviated format 30-07-2013 2013-39100061 PDF
30-06-2011 abbreviated format 17-02-2012 2012-04000063 PDF
30-06-2010 abbreviated format 22-02-2011 2011-03800438 PDF
30-06-2009 abbreviated format 06-01-2010 2010-00300395 PDF
30-06-2008 abbreviated format 11-12-2008 2008-84600373 PDF
30-06-2007 abbreviated format 03-01-2008 2008-00100188 PDF
30-06-2006 abbreviated format 14-12-2006 2006-91004392 PDF
30-06-2005 abbreviated format 29-11-2005 2005-88100157 PDF
30-06-2004 abbreviated format 30-11-2004 2004-82800060 PDF
30-06-2003 abbreviated format 18-12-2003 2003-84601550 PDF
30-06-2002 abbreviated format 25-11-2002 2002-73603349 PDF
30-06-2001 abbreviated format 18-01-2002 2002-02202100 PDF
30-06-2000 abbreviated format 20-12-2000 2000-76602221 PDF
30-06-1999 abbreviated format 22-12-1999 1999-64302070 PDF
30-06-1998 abbreviated format 29-12-1998 1998-64003672 PDF
30-06-1997 abbreviated format 15-01-1998 1998-01103651 PDF

Key figures and ratios

per financial year, computed from the annual accounts
Line Trend2025202420232022202120202019201820172016201520142013201218 months20112010200920082007
----21,59333,5903,416-22,238-123,57839,22430,05217,93819,47953,82710,00111,89810,66526,29220,676
----21,42433,4823,400-24,82427,78113,4338,33713,94412,34819,531-2,0532,5084,16620,66614,654
----00014,2693,13501,01277625,18634,1330-6,4808,818-30,000-
64,75285,58315,655-58,698-58,054114,8279,583--16,673-19589-17,48017,92644-2,357-6,3756,673-
135,08492,79041,05526,26948,17326,750-6,732-10,13226,9232,2773,84416,52023,35256,18918,18424,13737,45553,07913,216
63.8%66.3%45.1%37.5%35.0%11.4%0.3%0.5%5.5%2.6%2.5%4.6%4.8%3.7%0.9%3.7%2.1%3.1%-6.8%
2.762.961.821.591.541.110.970.961.051.011.011.071.121.341.151.181.131.331.17
2.762.961.821.171.541.110.970.790.950.890.610.690.771.111.151.180.600.290.30
0.570.511.221.671.857.78--17.1937.8738.3120.7019.8026.04-26.0645.7130.86-
31.2%55.6%35.8%-82.5%36.9%97.8%--63.4%32.7%-63.0%5.7%25.4%85.3%-394.2%-11.7%0.2%234.2%-
19.9%36.9%16.1%-31.0%12.9%11.1%-0.2%-12.6%3.5%0.8%-1.6%0.3%1.2%3.2%-3.4%-0.4%0.0%7.3%3.7%
----78.09--------------

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.

Insights on HSB PRO

The operating result for 2025 is 18% lower than in 2024.

Debt's share of the balance-sheet total rises from 33.7% to 36.2%. Equity and debt are higher.

Board & ownership

Board

1 director, last change in 2022
Director (not named in the articles)
since 23-02-2018 term without a fixed end
earlier director, formerly manager, until 29-09-2022
listed in the 2025 annual accounts, filed on 27-08-2026

Office holders in the KBO →

Mandates through the years

3 names, the dashed line is today

Director (not named in the articles)

Manager

Manager
BoardEarliermandate already running before its first mention
Mandates as a list
    • Manager, from 23-02-2018 to 29-09-2022
    • Director (not named in the articles), appointed by deed of 29-09-2022, still in office
    • Manager, until 05-04-2018
    • Manager, until 05-04-2018

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

Control

Capital

Contribution
€24,000
Source
2025 annual accounts

Network & group

No group

HSB PRO has no parent and no holdings in its annual accounts. is the only director. HSB PRO shares no director with another company.

At the same address

Kruisstraat 30, 9930 Lievegem · 2 other companies
Dubois Houtskeletbouw
registered office since 26-03-2002 · founded in 2002
total assets €2.3m (2025)
0476.849.822
SWAX
establishment since 01-04-2015 · founded in 2001
total assets €209,008 (2025)
0474.502.719

Timeline

Timeline

41 events since 1996

Deadline for the 2026 accounts: 31-07-2027

2026
Annual accounts 2025 filed NBBmicro format · 27 days late
2025
Equity above €100,000 equity €135,354 ▲45.4% After 3 profitable years in a row, equity reaches €135,354.
Registered in the Peppol Directory Reachable for e-invoices through 0208:0458276401
Annual accounts 2024 filed PDFmicro format · 27 days late
2024
Highest result from 2007 to 2025 net €51,734 ▲250% The operating result of €51,775 and the net result of €51,734 are both a record.
Annual accounts 2023 filed PDFabbreviated format · 56 days late
2023
Back to profit net €14,787 The net result is €14,787, after one loss-making year.
Annual accounts 2022 filed PDFabbreviated format · 116 days late
2022
Company renamed from VDK INTERIOR to HSB PROChange of role: , from director, formerly manager to director · “Het verlenen van bijstand,advies,diensten en leiding aan bedrijven,privépersonen en instellingen voornamelijk…” (deed in Dutch) · Director discharge: · General meeting of 26-09-202210 points ▸
  • General meeting, 26-09-2022
  • Name change, HSB PRO
  • Purpose change, “Het verlenen van bijstand,advies,diensten en leiding aan bedrijven,privépersonen en instellingen voornamelijk op gebieden die deel uitmaken van het voorwerp…” (deed in Dutch)
  • Power of attorney,
  • Power of attorney,
  • Director resignation, (director, formerly manager)
  • Director discharge,
  • Board rule, 1
  • Director appointment, (director (not named in the articles))
  • Registered office clause, Kruisstraat 30, 9930 Lievegem
  • The deed holds 5 more points.

Open the deed in the Belgian Official Gazette

Annual accounts 2021 filed PDFabbreviated format · 30 days late
2021
Annual accounts 2020 filed PDFabbreviated format · 86 days late
Annual accounts 2019 filed PDFabbreviated format · 329 days late
2020
Back to profit net €29,915 The net result is €29,915, after 2 loss-making years.
Annual accounts 2018 filed PDFabbreviated format · 335 days late
2018
Weakest financial year net -€31,409 The net result drops to -€31,409, the lowest from 2007 to 2025. It recovers the following year.
Annual accounts 2017 filed PDFabbreviated format · 59 days late
1 manager appointed, 2 resignationsResignations: (manager) and (manager) · Appointment: (manager) · General meeting of 23-02-20184 points ▸
  • General meeting, 23-02-2018
  • Director resignation, (manager)
  • Director resignation, (manager)
  • Director appointment, (manager)

Open the deed in the Belgian Official Gazette

2017
Annual accounts 2016 filed PDFabbreviated format · 4 days before the deadline
2016
Back to profit net €3,896 The net result is €3,896, after one loss-making year.
Annual accounts 2015 filed PDFabbreviated format · 20 days before the deadline
2015
Annual accounts 2014 filed PDFabbreviated format · 10 days late
2014
Annual accounts 2013 filed PDFabbreviated format · on the deadline day
2013
Annual accounts 2012 filed PDFabbreviated format · 1 day before the deadline
2012
Back to profit net €7,858 The net result is €7,858, after 2 loss-making years.
Annual accounts 2011 filed PDFabbreviated format · 17 days late
2011
Annual accounts 2010 filed PDFabbreviated format · 22 days late
2010
Annual accounts 2009 filed PDFabbreviated format · 25 days before the deadline
2008
Annual accounts 2008 filed PDFabbreviated format · 51 days before the deadline
Annual accounts 2007 filed PDFabbreviated format · 28 days before the deadline
2006
Annual accounts 2006 filed PDFabbreviated format · 48 days before the deadline
2005
Annual accounts 2005 filed PDFabbreviated format
2004
Annual accounts 2004 filed PDFabbreviated format
2003
Annual accounts 2003 filed PDFabbreviated format
2002
Annual accounts 2002 filed PDFabbreviated format
Annual accounts 2001 filed PDFabbreviated format
2000
Annual accounts 2000 filed PDFabbreviated format
1999
Annual accounts 1999 filed PDFabbreviated format
1998
Annual accounts 1998 filed NBBabbreviated format
Annual accounts 1997 filed NBBabbreviated format
1996
First establishment HOUTCENTER VAN DE KEERE, Kruisstraat 30, Lievegem
Incorporation published on 12-07-1996

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

HSB PRO was incorporated on 20 June 1996.1 In 2022 the company took the name HSB PRO.2 Total assets fell from €249,381 in 2018 to €212,245 in 2025.3

  1. 1KBO register
  2. 2Belgian Official Gazette, 29-09-2022
  3. 3National Bank, annual accounts 2018 and 2025

Company details

Identity

Enterprise number
0458.276.401
VAT number
BE 0458.276.401
Peppol ID
0208:0458276401
Other Peppol ID
9925:BE0458276401
Legal form
Private limited company
Status
Active, normal situation
Founded
20-06-1996
Financial year
ends on 31 December
Peppol
Reachable since 14-10-2025Follow this company and you will hear the next morning if it leaves the Peppol register.
Name
HSB PRO in Dutch
Former name
VDK INTERIOR until the deed of 29-09-2022
Entity type
Legal entity

Activities

NACEBEL 2025
Codes under NACEBEL 2008
47521 Retail trade main activity
Codes under NACEBEL 2003
52461 main activity

Registered office and establishments

1 establishment
Establishment Since Unit number
HOUTCENTER VAN DE KEERE registered office Kruisstraat 30, 9930 Lievegem 02-08-1996 2.077.610.831

Buildings and parcels at the address

Ground area
4,750 m²
Buildings
1,994 m²
Volume, LiDAR
10,704 m³
Tallest building
8.0 m
Buildings to scale, each on its own parcel
1,994 m², 8.0 m 1,994 m², 8.0 m

Location

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

Parcels

Cadastral parcelArea Buildings Height / floors
44080C0284/00D0004,750 m² 1 · 1,994 m² 8.0 m · 2