Kato Construct
InactiveInactive since 01-09-2026; last annual accounts for fiscal year 2025.
Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
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 02-07-2026, 29 days ahead of the deadline.
NBB · 6 filingsDeviation from the deadline
2025
29 d early
2024
31 d early
2023
19 d early
2022
19 d early
2021
18 d early
2020
6 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 6 accounts on average 18 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 (1)
History
Go further with this company
What became of the directors' other companies?Supplier due diligence Who ran this company, and where was it based, on a date before the end?Company as of a date How is the Joinery installation sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2025, abbreviated schema
Equity
€409,084▲ 2.4%
2024 · €399,632
Total assets
€1.1m▲ 27.2%
2024 · €827,101
Net result
€9,452▼ 93.6%
2024 · €146,908
Working capital
€419,617▼ 4.6%
2024 · €439,896
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€95,179▲ 210%€163,322▲ 71.6%€214,939▲ 31.6%€165,424▼ 23.0%-€17,165
Net result€89,902within the sector's middle half▲ 150%€139,900above the sector's middle half▲ 55.6%€195,710above the sector's middle half▲ 39.9%€146,908above the sector's middle half▼ 24.9%€9,452within the sector's middle half▼ 93.6%
Equity€132,114within the sector's middle half▲ 213%€147,014within the sector's middle half▲ 11.3%€252,724within the sector's middle half▲ 71.9%€399,632within the sector's middle half▲ 58.1%€409,084within the sector's middle half▲ 2.4%
Total assets€621,049within the sector's middle half▼ 0.3%€980,086within the sector's middle half▲ 57.8%€1.2mwithin the sector's middle half▲ 23.0%€827,101within the sector's middle half▼ 31.4%€1.1mwithin the sector's middle half▲ 27.2%
Debt€463,042▼ 16.8%€807,972▲ 74.5%€854,320▲ 5.7%€307,479▼ 64.0%€514,558▲ 67.3%
Working capital€91,869within the sector's middle half▲ 213%€102,883within the sector's middle half▲ 12.0%€269,859within the sector's middle half▲ 162%€439,896within the sector's middle half▲ 63.0%€419,617above the sector's middle half▼ 4.6%
Solvency21.3%below the sector's middle half▲ 14.5pp15.0%below the sector's middle half▼ 6.3pp21.0%below the sector's middle half▲ 6.0pp48.3%within the sector's middle half▲ 27.4pp38.9%within the sector's middle half▼ 9.4pp
Current ratio1.23within the sector's middle half▲ 0.171.14below the sector's middle half▼ 0.101.33within the sector's middle half▲ 0.192.46within the sector's middle half▲ 1.132.12within the sector's middle half▼ 0.34
Return on assets (ROA)14.5%above the sector's middle half▲ 8.7pp14.3%above the sector's middle half▼ 0.2pp16.2%above the sector's middle half▲ 2.0pp17.8%above the sector's middle half▲ 1.5pp0.9%within the sector's middle half▼ 16.9pp
Staff (FTE)4.6within the sector's middle half▲ 39.4%3.5within the sector's middle half▼ 23.9%3.8within the sector's middle half▲ 8.6%4.1within the sector's middle half▲ 7.9%3.3within the sector's middle half▼ 19.5%
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 abbreviated schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2025: a loss of €17,165 after €165,424 in 2024, the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €1.1m
Fixed assets
€258,846 ▲ 203%
Current assets
€793,632 ▲ 7.0%
Equity and liabilities €1.1m
Equity
€409,084 ▲ 2.4%
Provisions
€128,836 ▲ 7.4%
Debt
€514,558 ▲ 67.3%
Debt's share of the balance-sheet total rises from 37.2% to 48.9%. Equity and debt are higher.
Key figures and ratios
EBITDA
€12,718▼
2024 · €185,051
Cash flow
€39,335▼
2024 · €166,535
Quick ratio
1.54▼
2024 · 1.95
Debt to equity
1.26▲
2024 · 0.77
ROE
2.3%▼
2024 · 36.8%
Interest coverage
1.52▼
2024 · 28.58
Debt ≤ 1 year
€374,015▲
2024 · €301,911
Debt > 1 year
€135,934▲
2024 · €5,396
Income taxes
€3,258▼
2024 · €53,268
Staff costs
€233,286▼
2024 · €264,021
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 |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | €4,901 | €0 | - | - | - |
| Remuneration, social security and pensions62 | €238,699 | €219,762 | €251,837 | €264,021 | €233,286 | ▼ 11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €22,378 | €20,695 | €21,749 | €19,627 | €29,883 | ▲ 52.3% |
| Provisions for liabilities and charges: additions (uses and reversals)635/8 | €2,191 | -€792 | €73,792 | €21,097 | €8,846 | ▼ 58.1% |
| Other operating charges640/8 | €6,828 | €7,065 | €7,664 | €9,554 | €11,517 | ▲ 20.5% |
| Non-recurring operating charges66A | €0 | - | - | €1,655 | €0 | ▼ 100% |
| Gross operating margin9900 | €365,275 | €410,052 | €569,982 | €481,378 | €266,367 | ▼ 44.7% |
| Operating profit (loss)9901 | €95,179 | €163,322 | €214,939 | €165,424 | -€17,165 | ▼ 110% |
| Financial income75/76B | €35,647 | €31,208 | €58,284 | €41,226 | €38,236 | ▼ 7.3% |
| Recurring financial income75 | €35,647 | €31,208 | €58,284 | €41,226 | €38,236 | ▼ 7.3% |
| Financial charges65/66B | €6,583 | €4,570 | €4,469 | €6,475 | €8,361 | ▲ 29.1% |
| Recurring financial charges65 | €6,583 | €4,570 | €4,469 | €6,475 | €8,361 | ▲ 29.1% |
| Profit (loss) for the period before taxes9903 | €124,243 | €189,960 | €268,754 | €200,176 | €12,710 | ▼ 93.7% |
| Income taxes67/77 | €34,341 | €50,060 | €73,043 | €53,268 | €3,258 | ▼ 93.9% |
| Profit (loss) for the period9904 | €89,902 | €139,900 | €195,710 | €146,908 | €9,452 | ▼ 93.6% |
| Profit (loss) for the period to be appropriated9905 | €89,902 | €139,900 | €195,710 | €146,908 | €9,452 | ▼ 93.6% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €621,049 | €980,086 | €1.2m | €827,101 | €1.1m | ▲ 27.2% |
| Fixed assets21/28 | €136,538 | €116,671 | €107,048 | €85,293 | €258,846 | ▲ 203% |
| Intangible fixed assets21 | €99,896 | €86,736 | €73,576 | €60,416 | €47,395 | ▼ 21.6% |
| Tangible fixed assets22/27 | €36,387 | €29,680 | €33,217 | €24,622 | €211,196 | ▲ 758% |
| Land and buildings22 | - | - | - | - | €93,745 | - |
| Plant, machinery and equipment23 | €432 | €379 | €326 | €3,365 | €25,738 | ▲ 665% |
| Furniture and vehicles24 | €7,072 | €2,907 | €10,160 | €2,196 | €5,337 | ▲ 143% |
| Other tangible fixed assets26 | €28,882 | €26,394 | €22,730 | €19,061 | €86,377 | ▲ 353% |
| Financial fixed assets28 | €255 | €255 | €255 | €255 | €255 | = |
| Current assets29/58 | €484,511 | €863,416 | €1.1m | €741,808 | €793,632 | ▲ 7.0% |
| Stocks and contracts in progress3 | €208,605 | €306,381 | €352,757 | €152,524 | €218,921 | ▲ 43.5% |
| Stocks30/36 | €127,949 | €163,406 | €219,352 | €94,807 | €130,335 | ▲ 37.5% |
| Contracts in progress37 | €80,656 | €142,975 | €133,404 | €57,717 | €88,586 | ▲ 53.5% |
| Amounts receivable within one year40/41 | €224,312 | €294,588 | €489,194 | €520,684 | €489,126 | ▼ 6.1% |
| Trade receivables40 | €197,423 | €270,017 | €478,720 | €421,631 | €372,498 | ▼ 11.7% |
| Other amounts receivable41 | €26,889 | €24,571 | €10,474 | €99,053 | €116,628 | ▲ 17.7% |
| Current investments50/53 | €10,500 | €40,500 | €10,500 | €19,500 | €19,500 | = |
| Cash at bank and in hand54/58 | €30,238 | €203,759 | €234,168 | €34,966 | €47,166 | ▲ 34.9% |
| Deferred charges and accrued income490/1 | €10,856 | €18,188 | €12,270 | €14,133 | €18,919 | ▲ 33.9% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €621,049 | €980,086 | €1.2m | €827,101 | €1.1m | ▲ 27.2% |
| Equity10/15 | €132,114 | €147,014 | €252,724 | €399,632 | €409,084 | ▲ 2.4% |
| Contributions10/11 | €6,200 | €6,200 | €6,200 | €6,200 | €6,200 | = |
| Reserves13 | €125,914 | €140,814 | €50,814 | €50,814 | €50,814 | = |
| Distributable reserves133 | €125,914 | €140,814 | €50,814 | €50,814 | €50,814 | = |
| Profit (loss) carried forward14 | - | €0 | €195,710 | €342,618 | €352,070 | ▲ 2.8% |
| Provisions and deferred taxes16 | €25,892 | €25,100 | €98,893 | €119,990 | €128,836 | ▲ 7.4% |
| Provisions for liabilities and charges160/5 | €25,892 | €25,100 | €98,893 | €119,990 | €128,836 | ▲ 7.4% |
| Environmental obligations163 | - | - | €0 | - | - | - |
| Other liabilities and charges164/5 | €25,892 | €25,100 | €98,893 | €119,990 | €128,836 | ▲ 7.4% |
| Amounts payable17/49 | €463,042 | €807,972 | €854,320 | €307,479 | €514,558 | ▲ 67.3% |
| Amounts payable after more than one year17 | €69,040 | €45,954 | €23,630 | €5,396 | €135,934 | ▲ 2,419% |
| Financial debts170/4 | €69,040 | €45,954 | €23,630 | €5,396 | €135,934 | ▲ 2,419% |
| Amounts payable within one year42/48 | €392,642 | €760,533 | €829,030 | €301,911 | €374,015 | ▲ 23.9% |
| Current portion of amounts payable after more than one year42 | €25,105 | €23,087 | €23,605 | €19,546 | €18,746 | ▼ 4.1% |
| Trade debts44 | €79,143 | €127,448 | €274,734 | €100,641 | €78,567 | ▼ 21.9% |
| Suppliers440/4 | €79,143 | €127,448 | €274,734 | €100,641 | €78,567 | ▼ 21.9% |
| Advances received on contracts in progress46 | €241,967 | €428,926 | €400,213 | €173,151 | €265,759 | ▲ 53.5% |
| Taxes, remuneration and social security45 | €46,428 | €56,073 | €40,478 | €8,573 | €10,942 | ▲ 27.6% |
| Taxes450/3 | €34,030 | €50,061 | €32,935 | €0 | - | - |
| Remuneration and social security454/9 | €12,398 | €6,012 | €7,543 | €8,573 | €10,942 | ▲ 27.6% |
| Other amounts payable47/48 | €0 | €125,000 | €90,000 | €0 | - | - |
| Accrued charges and deferred income492/3 | €1,360 | €1,485 | €1,660 | €172 | €4,610 | ▲ 2,578% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €89,902 | €139,900 | €195,710 | €146,908 | €9,452 | ▼ 93.6% |
| + Depreciation and write-downs630 | €22,378 | €20,695 | €21,749 | €19,627 | €29,883 | ▲ 52.3% |
| Operating cash flow (approximation) | €112,280 | €160,595 | €217,459 | €166,535 | €39,335 | ▼ 76.4% |
| Investment in fixed assets (approximation) | - | -€828 | -€12,126 | €2,127 | -€203,436 | ▼ 9,665% |
| Change in cash | - | €173,521 | €30,409 | -€199,202 | €12,199 | ▲ 106% |
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
2026
08-09
State Gazette act
Restructuring · End & cessationResignation: LE CANADA (director) · Permanent representative: VEROUGSTRAETE Nico Jan Alain · Merger7 facts ▸
State Gazette act
Restructuring · End & cessation
Resignation: LE CANADA (director) · Permanent representative: VEROUGSTRAETE Nico Jan Alain · Merger7 facts ▸
- General meeting, 27-08-2026
- Merger, fusie door overneming gelijkgestelde verrichting, ontbinding zonder vereffening van de Over Te Nemen Vennootschap
- Director resignation, LE CANADA (director)
- Permanent representative, VEROUGSTRAETE Nico Jan Alain (permanent representative)
- Power of attorney, Peter Timmermans
- Power of attorney
- Power of attorney, D&P Roeselare BV
20-07
State Gazette act
RestructuringMerger · Incorporation · Shareholding10 facts ▸
State Gazette act
Restructuring
Merger · Incorporation · Shareholding10 facts ▸
- Other statement, statutenwijziging
- Other statement, 11-04-2024
- Merger, Overnemende Vennootschap bezit op heden alle aandelen in de Over te nemen Vennootschappen, Artikel 12:50 WWW
- Merger, Overnemende Vennootschap bezit op heden alle aandelen in de Over te nemen Vennootschappen, Artikel 12:50 WWW
- Incorporation, 25-10-2018
- Shareholding, op heden
- Shareholding, op heden
- Accounting effect, 01-01-2026
- Other statement, Bijzondere rechten aandeelhouders bij fusie
- Other statement, Bijzondere voordelen bestuursorgaan bij fusie
02-07
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema
2025
31-12
Financial
Weakest financial yearnet €9,452 ▼93.6%
Net result drops to €9,452, the lowest in the series.
30-06
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema
2024
12-07
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
2023
31-12
Financial
Highest result since 2020net €195,710 ▲39.9%
Operating result €214,939, net result €195,710, both a record.
31-12
Financial
Equity above €200,000Eq €252,724 ▲71.9%
4 profitable years in a row build equity to €252,724.
12-07
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
13-07
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2021
31-12
Financial
Equity above €100,000Eq €132,114 ▲213%
2 profitable years in a row build equity to €132,114.
06-08
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema · 6 days late
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
2 of 6 acts read
About the unread acts
Of the 6 Belgian State Gazette acts we know for this company, 2 have been read. The other 4 have not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
no sitting director, last change in 2026
We have established no sitting directors for this company. We derive directors from published Gazette acts; while there are none, or none read, nothing appears here. That does not mean the company has none: the CBE keeps its own list of function holders, which we do not read.
Not every act has been read: a resignation may be missing here
4 of this company's 6 Belgian State Gazette acts have not been read yet. Appointments and resignations recorded in them are missing above: a director who resigned there may therefore still show here as sitting. The acts are in the Timeline.
Location & real-estate footprint
Registered office, Temse
Ground area
1,294 m²
Building footprint
184 m²
Volume, LiDAR
960 m³
Parcel 46025B0725/00D000, Flanders · tallest building 7.3 m, ±2 floors. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 46025B0725/00D000 | Flanders | 1,294 m² | 1 · 184 m² | 7.3 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.
Mandate history
1 person since 2026, 0 in office
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| LE CANADA |
|
Articles of association
Purpose
Aan- en verkoop plus plaatsing van alle binnen- en buitenschrijnwerk in kunststof, ijzer, aluminium; Aan- en verkoop in het groot en klein van alle soorten deurbeslag en aanleunend…
Full purpose (14 activities)
- Aan- en verkoop plus plaatsing van alle binnen- en buitenschrijnwerk in kunststof, ijzer, aluminium.
- Aan- en verkoop in het groot en klein van alle soorten deurbeslag en aanleunend materiaal in alle materiaalsoorten.
- Leiden en uitvoeren van belangrijke herstellingswerkzaamheden aan gebouwen.
- Uitvoeren van algemene pleisterwerken alsook behang- en schilderwerken.
- De aan- en verkoop in het groot en in het klein van alle bouwmaterialen en aanverwante artikelen en prestaties daarop betrekking hebbend.
- Uitoefening van een consultancy bedrijf, alleen of met diverse partners uit verschillende functionele disciplines ten einde een globaal aanbod van services te kunnen aanbieden.
- Projectontwikkeling en handel in onroerend goed voor eigen rekening of voor derden.
- Verhuur van eigen onroerend goed, installaties, uitrusting en materieel.
- Bemiddeling en beheer van onroerend goed voor rekening van derden.
- Deelname of op andere wijze interesse in allerhande ondernemingen, groeperingen of organisaties, die een gelijkaardig of aanverwant voorwerp nastreven of die de verwezenlijking van het voorwerp vergemakkelijken
- Stellen van alle daden welke rechtstreeks of onrechtstreeks, geheel of gedeeltelijk in verband staan met het voorwerp.
- Uitoefenen van bestuurder of vereffenaar van andere vennootschappen.
- Verwerven en uitbating van brevetten en licenties, uitbating bureau voor nijverheidsstudies.
- Computerdienstverlening of publiciteitsonderneming in de ruimste zin van het woord.
Accounting effect
01-01-2026
Structure & network
Owners and holdings
1 ownerChain of control
- LE CANADA
- STINIC CONSTRUCT
- Kato Construct
Highest known parent: LE CANADA. The sources do not say who stands above it.
Owners 1
- STINIC CONSTRUCTparentSourceown accounts 2022100%
Holdings 0
The accounts to 31-12-2022 list no holdings, and no other source names one.
According to the 2022 annual accounts of Kato Construct and those of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.
Acquisitions and mergers
1 transactionTaken over by:STINIC CONSTRUCT
Capital and shareholders
Shareholders according to the acts
Stated in the act
act of 20-07-2026 ↗
- STINIC CONSTRUCT (BE 0791.986.390) all shares
The Belgian State Gazette names shareholders only when an act mentions them; the share register itself is not published.
Public money · subsidies and aid
Flemish government
2023 · 1 entry · 600 EUR awarded · 600 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2023 | 1 | 600 EUR | 600 EUR |
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Identification & contact
Identification
Legal formPrivate limited company
Founded25-03-2019
Fiscal year end31-12
Activities, NACEBEL 2025
43320Joinery installation
46839Wholesale trade
46831Wholesale of construction materials, general range
E-invoicing
Reachable via Peppol
Peppol ID
0208:0723559622
Also
9925:BE0723559622
Registered
11-12-2025
The company is no longer active; its Peppol card can remain until its access point withdraws it.
Register as of 28 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.