L.A. CONSTRUCT.
Open bankruptcyA bankruptcy procedure is open for L.A. CONSTRUCT. according to publications in the Belgian State Gazette; curator: FRANCOIS-XAVIER CHOFFRAY.
Summary
The 2022 annual accounts show equity of €27,180 and a net result of -€63,985.
Are you a creditor?
Open bankruptcy
Source: Belgian Official Gazette
If this company owes you money, you are not paid automatically: you file your claim yourself, within the deadline the judgment sets.
The procedure
- Court
- Enterprise Court of Liège, Namur division
- Declared bankrupt
- 28 December 2023
- Supervising judge
- Luc Flaba
- Official Gazette
- 08-01-2024 (pdf) ↗search the document for 2024/100234
Deadlines
- Appeal or third-party opposition until
- passed on 23 January 2024Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 27 January 2024art. XX.104 and XX.155 CEL
- First verification report
- passed on 8 February 2024Goods that belong to you, such as those delivered under retention of title, are reclaimed before this day.art. XX.104 and XX.194 CEL
- Late claim until
- passed on 28 December 2024Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curator
- Francois-Xavier ChoffrayRue Celestin Hastir 35, 5150 Floreffefx.choffray@avocat.be
What to do now
- Do not deliver on credit any more without an agreement with the curator.
- Gather your documents: invoices, purchase orders, contract, delivery notes and reminders.
- File your proof of claim in RegSol (regsol.be), yourself with eID or itsme, or through your lawyer. State principal, interest and costs separately, and any preferential right you hold.
- Delivered under retention of title? Reclaim your goods before the first report on the verification of claims.
- Ask your accountant about the VAT on the unpaid invoices: in a bankruptcy it can be recovered under conditions.
- Follow the file in RegSol: the verification report (admitted or disputed) and the curator's reports appear there.
The deadlines above come from the publication of the judgment. Check them in RegSol before you file anything; a passed deadline no longer applies.
File a claim in RegSol ↗
Watch
Follow this bankruptcy: you are alerted when it is closed or reversed.
General information, not legal advice. If in doubt, the curator, your lawyer or your accountant can help.Creditor guide for this company
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Signals
Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
neutral · Filed after the deadline
The financial year that closed on 31-12-2022 was due by 31-07-2023 and was filed on 18-10-2023, 79 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 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
not filed
2022
79 d late
2021
78 d late
2020
86 d late
2019
101 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 4 accounts on average 86 days after 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
Who ran this company, and where was it based, on a date before the end?Company as of a date Are there other customers at risk in your own list?List enrichment How is the Roofing work sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2022, micro schema
Turnover
€4,799▼ 96.3%
2021 · €131,468
EBIT margin
-1255.0%▼ 1252.4pp
2021 · -2.7%
Net result
-€63,985▼ 939%
2021 · -€6,158
Working capital
€38,620▼ 60.6%
2021 · €97,902
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
Line20182019202020212022
Turnover€266,120-€436,356▲ 64.0%€196,742▼ 54.9%€131,468▼ 33.2%€4,799▼ 96.3%
Operating result€34,357-€19,984▼ 41.8%€5,752▼ 71.2%-€3,531-€60,224▼ 1,605%
Net result€24,575-€12,922▼ 47.4%€4,609within the sector's middle half▼ 64.3%-€6,158below the sector's middle half-€63,985below the sector's middle half▼ 939%
EBIT margin12.9%-4.6%▼ 8.3pp2.9%▼ 1.7pp-2.7%▼ 5.6pp-1255.0%▼ 1252.4pp
Equity€79,792-€92,714▲ 16.2%€97,323within the sector's middle half▲ 5.0%€91,165within the sector's middle half▼ 6.3%€27,180within the sector's middle half▼ 70.2%
Total assets€100,993-€224,139▲ 122%€202,567within the sector's middle half▼ 9.6%€189,638within the sector's middle half▼ 6.4%€59,904below the sector's middle half▼ 68.4%
Debt€21,201-€131,425▲ 520%€105,244▼ 19.9%€98,473▼ 6.4%€32,724▼ 66.8%
Working capital€71,423-€47,237▼ 33.9%€77,740within the sector's middle half▲ 64.6%€97,902above the sector's middle half▲ 25.9%€38,620within the sector's middle half▼ 60.6%
Solvency79.0%-41.4%▼ 37.6pp48.0%within the sector's middle half▲ 6.7pp48.1%within the sector's middle half=45.4%within the sector's middle half▼ 2.7pp
Current ratio5.52-1.37▼ 4.151.82within the sector's middle half▲ 0.462.89within the sector's middle half▲ 1.072.93within the sector's middle half▲ 0.04
Return on assets (ROA)24.3%-5.8%▼ 18.6pp2.3%within the sector's middle half▼ 3.5pp-3.2%below the sector's middle half▼ 5.5pp-106.8%below the sector's middle half▼ 103.6pp
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 micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €60,224 in 2022 against €3,531 in 2021; the loss grows and 2022 has the lowest result in the available series.
Balance-sheet composition
2022 in colour, 2021 as the grey bar beneath
Assets €59,904
Fixed assets
€1,271 ▼ 96.8%
Current assets
€58,633 ▼ 60.8%
Equity and liabilities €59,904
Equity
€27,180 ▼ 70.2%
Debt
€32,724 ▼ 66.8%
Debt's share of the balance-sheet total rises from 51.9% to 54.6%. Equity and debt are lower.
Key figures and ratios
EBITDA
-€58,061▼
2021 · €12,131
Cash flow
-€61,822▼
2021 · €9,505
Debt to equity
1.20▲
2021 · 1.08
ROE
-235.4%▼
2021 · -6.8%
Interest coverage
-15.44▼
2021 · 2.62
Debt ≤ 1 year
€20,013▼
2021 · €51,756
Debt > 1 year
€12,710▼
2021 · €45,516
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|---|---|
| Turnover70 | €266,120 | €436,356 | €196,742 | €131,468 | €4,799 | ▼ 96.3% |
| Goods, raw materials, services and sundry goods60/61 | - | - | - | €117,368 | €50,420 | ▼ 57.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €6,782 | €19,233 | €18,308 | €15,662 | €2,163 | ▼ 86.2% |
| Other operating charges640/8 | - | - | - | €677 | €14,092 | ▲ 1,982% |
| Non-recurring operating charges66A | - | - | - | €15,259 | - | - |
| Gross operating margin9900 | €49,817 | €40,793 | €25,329 | €28,067 | -€43,969 | ▼ 257% |
| Operating profit (loss)9901 | €34,357 | €19,984 | €5,752 | -€3,531 | -€60,224 | ▼ 1,605% |
| Financial income75/76B | - | - | - | €2,005 | €1 | ▼ 100.0% |
| Recurring financial income75 | €627 | €215 | €2,113 | €2,005 | €1 | ▼ 100.0% |
| Financial charges65/66B | - | - | - | €4,631 | €3,761 | ▼ 18.8% |
| Recurring financial charges65 | €1,104 | €1,659 | €1,929 | €4,631 | €3,761 | ▼ 18.8% |
| Profit (loss) for the period before taxes9903 | €33,880 | €18,539 | €5,937 | -€6,158 | -€63,985 | ▼ 939% |
| Income taxes67/77 | €9,305 | €5,617 | €1,328 | - | - | - |
| Profit (loss) for the period9904 | €24,575 | €12,922 | €4,609 | -€6,158 | -€63,985 | ▼ 939% |
| Profit (loss) for the period to be appropriated9905 | €24,575 | €12,922 | €4,609 | -€6,158 | -€63,985 | ▼ 939% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €100,993 | €224,139 | €202,567 | €189,638 | €59,904 | ▼ 68.4% |
| Fixed assets21/28 | €13,764 | €48,070 | €30,414 | €39,980 | €1,271 | ▼ 96.8% |
| Tangible fixed assets22/27 | €13,652 | €46,357 | €28,702 | €38,268 | €1,271 | ▼ 96.7% |
| Plant, machinery and equipment23 | - | - | - | €1,713 | €316 | ▼ 81.5% |
| Furniture and vehicles24 | - | - | - | €8,519 | €955 | ▼ 88.8% |
| Leasing and similar rights25 | - | - | - | €28,036 | - | - |
| Financial fixed assets28 | €113 | €1,713 | €1,713 | €1,713 | - | - |
| Current assets29/58 | €87,229 | €176,070 | €172,153 | €149,658 | €58,633 | ▼ 60.8% |
| Amounts receivable within one year40/41 | €64,551 | €86,167 | €164,936 | €145,731 | €56,666 | ▼ 61.1% |
| Trade receivables40 | - | - | - | €17,031 | €14,726 | ▼ 13.5% |
| Other amounts receivable41 | - | - | - | €128,700 | €41,940 | ▼ 67.4% |
| Cash at bank and in hand54/58 | €22,416 | €89,361 | €6,638 | €3,212 | €1,967 | ▼ 38.8% |
| Deferred charges and accrued income490/1 | - | - | - | €715 | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €100,993 | €224,139 | €202,567 | €189,638 | €59,904 | ▼ 68.4% |
| Equity10/15 | €79,792 | €92,714 | €97,323 | €91,165 | €27,180 | ▼ 70.2% |
| Contributions10/11 | €18,600 | €18,600 | - | €18,600 | €18,600 | = |
| Reserves13 | €42,321 | €54,321 | €58,821 | €58,821 | €49,500 | ▼ 15.8% |
| Non-distributable reserves130/1 | - | - | - | €11,321 | €2,000 | ▼ 82.3% |
| Reserves not available under the articles1311 | - | - | - | €11,321 | €2,000 | ▼ 82.3% |
| Distributable reserves133 | - | - | - | €47,500 | €47,500 | = |
| Profit (loss) carried forward14 | €18,871 | €19,793 | €19,902 | €13,744 | -€40,920 | ▼ 398% |
| Amounts payable17/49 | €21,201 | €131,425 | €105,244 | €98,473 | €32,724 | ▼ 66.8% |
| Amounts payable after more than one year17 | €5,372 | €2,593 | €10,831 | €45,516 | €12,710 | ▼ 72.1% |
| Financial debts170/4 | - | - | - | €45,516 | €12,710 | ▼ 72.1% |
| Amounts payable within one year42/48 | €15,805 | €128,833 | €94,413 | €51,756 | €20,013 | ▼ 61.3% |
| Current portion of amounts payable after more than one year42 | - | - | - | €13,116 | €9,245 | ▼ 29.5% |
| Trade debts44 | €1,702 | €108,271 | €71,576 | €37,312 | €10,343 | ▼ 72.3% |
| Suppliers440/4 | - | - | - | €37,312 | €10,343 | ▼ 72.3% |
| Taxes, remuneration and social security45 | - | - | - | €1,328 | €426 | ▼ 67.9% |
| Taxes450/3 | - | - | - | €1,328 | €426 | ▼ 67.9% |
| Accrued charges and deferred income492/3 | - | - | - | €1,200 | - | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €24,575 | €12,922 | €4,609 | -€6,158 | -€63,985 | ▼ 939% |
| + Depreciation and write-downs630 | €6,782 | €19,233 | €18,308 | €15,662 | €2,163 | ▼ 86.2% |
| Operating cash flow (approximation) | €31,357 | €32,155 | €22,917 | €9,505 | -€61,822 | ▼ 750% |
| Investment in fixed assets (approximation) | - | -€53,538 | -€652 | -€25,228 | €36,546 | ▲ 245% |
| Change in cash | - | €66,945 | -€82,723 | -€3,426 | -€1,245 | ▲ 63.7% |
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
2024
08-01
Bankruptcy
Opening
Tribunal de l’entreprise de Liège, division Namur · event 28-12-2023
2023
18-10
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 79 days late
2022
31-12
Financial
Weakest financial yearnet -€63,985
Net result drops to -€63,985, the lowest in the series.
17-10
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 78 days late
2021
25-10
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 86 days late
2020
09-11
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 101 days late
2019
30-09
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 61 days late
2018
25-09
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 56 days late
2017
27-09
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 58 days late
2016
27-09
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 58 days late
2015
06-08
NBB filing
Annual accounts filed
fiscal year 2014 · full schema · 6 days late
2013
13-08
NBB filing
Annual accounts filed
fiscal year 2012 · full schema · 13 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 4 acts read
About the unread acts
We know of 4 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
4 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, Profondeville · 1 establishment unit since 1983
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Rue de l' Eglise(LV) 425170 Profondeville1 establishment unit
J.P BENOIT
since 19832.023.921.331
Insolvency mandates
1 mandate| Role | Name | Tenure |
|---|---|---|
| Curator | FRANCOIS-XAVIER CHOFFRAY RUE CELESTIN
HASTIR 35, 5150 FLOREFFE |
28-12-2023 → present |
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Of 8,576 companies in sector 43410 we hold annual accounts for 4,368. 3,319 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company (pre-2019)
Founded29-12-1983
Fiscal year end31-12
Activities, NACEBEL 2025
43410Roofing work
02200Logging
43221Plumbing work
43230Insulation installation
46900Non-specialised wholesale trade
81220Other building cleaning and industrial cleaning
E-invoicing
Not found in the Peppol register
No Peppol card under this enterprise or VAT number. That proves nothing: publishing a card is voluntary.
Register as of 28 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.