Investments
€3,947 4.0 × depreciation
Green is investment, beige is depreciation.
M CONSTRUCT
Overview
Information for creditors
Enterprise Court of Ghent, Dendermonde division · Official Gazette of 03-06-2026Appeal or third-party opposition 18-06-2026Filing the claim in RegSol 25-06-2026First verification report 03-07-2026Late claim until 26-05-2027
- Lisa Heunincktrusteelisa.heuninck@bloom-law.be
Steps, deadlines and articles of law
The procedure
- Supervising judge
- Johan Lybeert
- Official Gazette
- 03-06-2026search the document for 2026/124081
Deadlines
- Provisional date payments stopped
- 26 May 2026A later judgment can still change the date.art. XX.105, Code of Economic Law
- Appeal or third-party opposition
- passed on 18 June 2026art. XX.108, Code of Economic Law
- Filing the claim in RegSol
- passed on 25 June 2026art. XX.104 and XX.155, Code of Economic Law
- First verification report
- passed on 3 July 2026art. XX.104 and XX.194, Code of Economic Law
- Late claim until
- 26 May 2027A late claim shares only in what has not yet been paid out. You bear the costs of that claim.art. XX.165, Code of Economic Law
Trustee
- Lisa HeuninckIndustriepark-West 75, 9100 Sint- Niklaaslisa.heuninck@bloom-law.be
Steps for a creditor
- Stop delivering on credit unless the trustee agrees.
- Gather your documents: invoices, purchase orders, contract, delivery notes and reminders.
- The ordinary term has passed. File a late claim in RegSol (regsol.be) until 26 May 2027, yourself with eID or itsme, or through your lawyer. It shares only in what has not yet been paid out, and you bear the costs.
- Ask your accountant about the VAT on the unpaid invoices. In a bankruptcy it can be recovered, subject to conditions.
- Follow the file in RegSol. The verification report (admitted or disputed) and the trustee's reports appear there.
These deadlines come from the publication of the judgment. Check them in RegSol before you file anything. Once a deadline has passed, it is too late for that step.
If this company owes you money, you are not paid automatically. You file your claim yourself, within the deadline the judgment sets.
Follow
Follow this bankruptcy and you are notified the next morning if it is closed or reversed.
This is general information, not legal advice. If in doubt, the trustee, your lawyer or your accountant can help.
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Lifetime
7 annual accounts with figures on one time axispeak €9,998 (2021)
€6,323▲ €16,403
lowest -€12,556 (2023)
€4,589▲ €17,145
peak €18,766 (2022)
€10,798▲ 73.9%
€20,662▲ 15.0%
Board3 names since 2021
1 directorBabus Serghei
Documentsfilings and deeds
23-07-20258 days before the deadline
2024micro format
Gross margin from -€10,080 to €6,323Back to profit: €4,589Amendment of the articles · Legal-form change 08-02Registered office moved from Berchem-Sainte-Agathe to Denderm… 30-01Equity from €6,209 to €10,798Debts from €17,964 to €20,662
Key points
from the 2024 annual accounts, the last ones filedLiquidity
1.38 was 2.15 in 2023
Short-term debts rose from €11,264 to €20,662.
Filings
7 annual accounts 4 late
The 2019 accounts came latest: 98 days after the end of the period.
No score
Recent changes
Bankruptcy published
Enterprise Court of Ghent, Dendermonde division · judgment of 26-05-2026 · Bankruptcy
Amendment of the articles · Legal-form change
Gazette deed
Registered office moved from Berchem-Sainte-Agathe to Dendermonde
New registered office: Provinciale Baan 145/00005, 9200 Dendermonde · Previous registered office: avenue René Comphaire 10 boîte 1, 1082 Berchem-Sainte-Agathe · General meeting of 14-12-2023 · Gazette deed
Transfer of 10 shares from Stroica Dragos to Mihailov Alexandr
Mihailov Alexandr holds 100% of the shares · General meeting of 31-03-2022 · Gazette deed
Official details
Source: KBO- Status
- In bankruptcydeclared bankrupt on 26-05-2026
- Activity
- Agents in non-specialised wholesale tradeNACE 46190and 6 others
- Establishment unit
- 2.274.312.4789308 Aalst, since 09-01-2018
- Financial year end
- 31 December
- Peppol
- Not found in the Peppol Directory
Annual accounts 2024
- €6,323
- ≈ €40,000estimated
- €4,589
- €10,798▲ 73.9%
- €31,460▲ 30.1%
- Filing
- Filed on 23-07-2025
Insights on M CONSTRUCT
Equity fell from €18,766 in 2022 to €10,798 in 2024.
On 26 May 2026 the court declared M CONSTRUCT bankrupt.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
Financials
Annual accounts 2024
micro format, filed on 23-07-2025, 8 days before the deadline€6,323
▲ €16,403
€5,056
▲ €17,407
€6,033
▲ €16,212
€5,565
▲ €15,950
34.3%
▲ 8.6 percentage points
1.38
▼ 0.77
Money flows
no detail for 2024Balance sheet
balance sheet total €31,460 on 31-12-2024What the company ownsHow it is paid for
in euro
Position in the sector
34.3%
Higher than 46% of 15,428 companies in 2024.
1.38
Higher than 43% of 14,730 companies in 2024.
14.6%
Higher than 78% of 14,947 companies in 2024.
M CONSTRUCT
Middle half of the sector
80% of the sector
Micro accounts in wholesale trade (NACE 46)
Net result: middle half · Equity: middle half · Balance sheet total: bottom quarter · Working capital: middle half
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|---|
| Balance sheet: assets | ||||||||
20/58 |
31,460 | 24,174 | 93,725 | 45,454 | 11,916 | 15,323 | 12,148 | |
21/28 |
2,970 | 0 | 2,322 | 150 | 150 | 850 | 150 | |
22/27 |
2,970 | 0 | 2,172 | - | - | 700 | - | |
24 |
2,970 | 0 | 2,172 | - | - | 700 | - | |
28 |
- | 0 | 150 | 150 | 150 | 150 | 150 | |
29/58 |
28,490 | 24,174 | 91,403 | 45,304 | 11,766 | 14,473 | 11,998 | |
40/41 |
28,490 | 23,693 | 90,692 | 44,838 | 10,246 | 11,176 | 9,358 | |
40 |
11,814 | 13,844 | 80,405 | 21,660 | 4,951 | 4,500 | 866 | |
41 |
16,676 | 9,848 | 10,286 | 23,178 | 5,295 | 6,676 | 8,492 | |
54/58 |
- | 481 | 712 | 0 | 1,055 | 2,717 | 2,342 | |
490/1 |
- | - | 0 | 466 | 466 | 580 | 297 | |
| Balance sheet: equity and liabilities | ||||||||
10/49 |
31,460 | 24,174 | 93,725 | 45,454 | 11,916 | 15,323 | 12,148 | |
10/15 |
10,798 | 6,209 | 18,766 | 17,144 | 10,916 | 9,690 | 8,661 | |
10/11 |
6,200 | 6,200 | 6,200 | 6,200 | 6,200 | 6,200 | 6,200 | |
10 |
- | - | - | 0 | - | - | - | |
100 |
- | - | - | 0 | - | 18,600 | 18,600 | |
101 |
- | - | - | 0 | - | 12,400 | 12,400 | |
11 |
6,200 | 6,200 | 6,200 | 6,200 | 6,200 | - | - | |
1109/19 |
6,200 | 6,200 | 6,200 | 6,200 | 6,200 | - | - | |
14 |
4,598 | 9 | 12,566 | 10,944 | 4,716 | 3,490 | 2,461 | |
17/49 |
20,662 | 17,964 | 74,959 | 28,310 | 1,000 | 5,633 | 3,487 | |
42/48 |
20,662 | 11,264 | 74,959 | 28,310 | 1,000 | 5,633 | 3,487 | |
43 |
2,866 | - | 0 | 3,369 | - | - | - | |
430/8 |
2,866 | - | 0 | 3,369 | - | - | - | |
44 |
13,758 | 10,668 | 72,895 | 23,231 | - | 4,633 | 3,487 | |
440/4 |
10,488 | 10,668 | 72,895 | 12,231 | - | 4,633 | 3,487 | |
441 |
3,270 | - | 0 | 11,000 | - | - | - | |
45 |
4,039 | 596 | 2,064 | 1,710 | - | - | - | |
450/3 |
4,039 | 596 | 2,064 | 1,710 | - | - | - | |
47/48 |
- | - | - | 0 | 1,000 | 1,000 | - | |
492/3 |
- | 6,700 | 0 | - | - | - | - | |
| Income statement | ||||||||
70 |
- | 167,634 | 176,678 | 67,560 | - | - | - | |
76A |
- | 0 | - | - | - | - | - | |
9900 |
6,323 | -10,080 | 4,678 | 9,998 | 4,723 | 9,679 | 2,883 | |
60/61 |
- | 178,386 | 179,179 | 58,449 | - | - | - | |
62 |
- | - | - | 0 | - | - | - | |
630 |
977 | 2,172 | 2,172 | - | - | 700 | - | |
640/8 |
290 | 99 | 0 | 207 | 397 | 174 | - | |
9901 |
5,056 | -12,351 | 2,506 | 9,791 | 4,326 | 8,805 | 2,883 | |
75/76B |
0 | 0 | 0 | 47 | 254 | 10 | - | |
75 |
0 | 0 | 0 | 47 | 254 | 10 | - | |
65/66B |
468 | 205 | 469 | 1,924 | 2,852 | 7,786 | 422 | |
65 |
468 | 205 | 469 | 1,924 | 2,852 | 7,786 | 422 | |
9903 |
4,589 | -12,556 | 2,037 | 7,914 | 1,729 | 1,029 | 2,461 | |
67/77 |
- | 0 | 415 | 1,687 | 502 | - | - | |
9904 |
4,589 | -12,556 | 1,622 | 6,227 | 1,227 | 1,029 | 2,461 | |
9905 |
4,589 | -12,556 | 1,622 | 6,227 | 1,227 | 1,029 | 2,461 | |
| Appropriation of the result | ||||||||
9906 |
4,598 | 9 | 12,566 | 10,944 | 4,716 | 3,490 | 2,461 | |
14P |
9 | 12,566 | 10,944 | 4,716 | - | - | - | |
| Document | ||||||||
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 filed accounts (PDF).
Source: Annual accounts 2024 (PDF), filed on 23-07-2025.
Filings
each dot is a set of accounts, on the day it reached the National Bank| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2024 | micro format | 23-07-2025 | 2025-00303773 | |
| 31-12-2023 | micro format | 31-08-2024 | 2024-00448164 | |
| 31-12-2022 | micro format | 20-07-2023 | 2023-00263807 | |
| 31-12-2021 | micro format | 29-08-2022 | 2022-20354776 | |
| 31-12-2020 | micro format | 17-06-2021 | 2021-20900175 | |
| 31-12-2019 | micro format | 06-11-2020 | 2020-69900139 | |
| 31-12-2018 | micro format | 30-08-2019 | 2019-61400327 |
Key figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|---|
| 6,033 | -10,179 | 4,678 | - | - | 9,505 | - | ||
| 5,565 | -10,385 | 3,794 | - | - | 1,729 | - | ||
| 3,947 | -150 | 4,343 | - | - | 1,400 | 150 | ||
| - | -230 | 712 | -1,055 | -1,662 | 375 | - | ||
| 7,828 | 12,909 | 16,444 | 16,994 | 10,766 | 8,840 | 8,511 | ||
| - | -7.4% | 1.4% | 14.5% | - | - | - | ||
| 34.3% | 25.7% | 20.0% | 37.7% | 91.6% | 63.2% | 71.3% | ||
| 1.38 | 2.15 | 1.22 | 1.60 | 11.77 | 2.57 | 3.44 | ||
| 1.91 | 2.89 | 3.99 | 1.65 | 0.09 | 0.58 | 0.40 | ||
| 42.5% | -202.2% | 8.6% | 36.3% | 11.2% | 10.6% | 28.4% | ||
| 14.6% | -51.9% | 1.7% | 13.7% | 10.3% | 6.7% | 20.3% | ||
| 12.89 | -49.57 | 9.96 | - | - | - | - | ||
| - | 30 days | 166 days | 117 days | - | - | - | ||
| - | 22 days | 148 days | 145 days | - | - | - |
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.
Investments
fixed assets acquired| Item | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
| Tangible fixed assets | €3,947 | - | €4,343 | - |
| €977 | €2,172 | €2,172 | - |
Source: notes to the 2021 to 2024 annual accounts (statement of fixed assets)
Insights on M CONSTRUCT
The operating result for 2024 is a profit of €5,056, after a loss of €12,351 in 2023. It is the highest result since 2021.
Debt's share of the balance-sheet total falls from 74.3% to 65.7%. Equity and debt are higher.
Board & ownership
Curator
the curator has managed the company since 26-05-2026Last board
1 director, last change in 2022Mandates through the years
3 names, the dashed line is todayBoardEarliermandate already running before its first mentionBankruptcy 26-05-2026
Mandates as a list
- Babus Serghei
- Director, from 05-07-2022, until the bankruptcy of 26-05-2026
- Mihailov Alexandr
- Manager and partner, appointed by deed of 07-07-2021, until 05-07-2022
- Stroica Dragos
- Manager and partner, until 15-06-2021
Control
Capital
- Contribution
- €6,200
- Source
- 2024 annual accounts
Articles of association
deed of 08-02-2024 (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.
- 11 May at 16:00
Shareholders
Stated in the deed
deed of 22-08-2022 ↗
- Mihailov Alexandr 100%
Share transfer
deed of 22-08-2022 ↗
- Stroica Dragos to Mihailov Alexandr 10 shares
Stated in the deed
deed of 07-07-2021 ↗
- Mihailov Alexandr gérant · 90%
- Stroica Dragos 10%
Share transfer
deed of 07-07-2021 ↗
- Stroica Dragos to Mihailov Alexandr 80 shares
Network & group
No group
M CONSTRUCT has no parent and no holdings in its annual accounts. Babus Serghei is the only director. M CONSTRUCT shares no director with another company.
Timeline
Timeline
20 events since 2018Board
Capital
Filings
Financial
Establishments
Insolvency
Address
Other
20182020202220242026
2026
Bankruptcy published Enterprise Court of Ghent, Dendermonde division · judgment of 26-05-2026
2025
Annual accounts 2024 filed PDFmicro format · 8 days before the deadline
2024
Back to profit net €4,589 The net result is €4,589, after one loss-making year.
Annual accounts 2023 filed PDFmicro format · 31 days late
Amendment of the articles · Legal-form change PDF
Registered office moved from Berchem-Sainte-Agathe to DendermondeNew registered office: Provinciale Baan 145/00005, 9200 Dendermonde · Previous registered office: avenue René Comphaire 10 boîte 1, 1082 Berchem-Sainte-Agathe · General meeting of 14-12-20232 points ▸
- General meeting, 14-12-2023
- Registered-office move, Provinciale Baan 145/00005, 9200 Dendermonde
- The deed holds 7 more points.
2023
Weakest financial year net -€12,556 The net result drops to -€12,556, the lowest from 2018 to 2024.
Annual accounts 2022 filed PDFmicro format · 11 days before the deadline
2022
Annual accounts 2021 filed PDFmicro format · 29 days late
Transfer of 10 shares from Stroica Dragos to Mihailov AlexandrMihailov Alexandr holds 100% of the shares · General meeting of 31-03-20223 points ▸
- General meeting, 31-03-2022
- Share transfer, Stroica Dragos → Mihailov Alexandr, 10 shares
- Mihailov Alexandr holds 100% of the shares
Resignation: Mihailov Alexandr (director)Appointment: Babus Serghei (director) · General meeting of 05-07-20223 points ▸
- General meeting, 05-07-2022
- Director resignation, Mihailov Alexandr
- Director appointment, Babus Serghei
2021
Highest result from 2018 to 2024 net €6,227 ▲408% The operating result of €9,791 and the net result of €6,227 are both a record.
Transfer of 80 shares from Stroica Dragos to Mihailov AlexandrResignation: Stroica Dragos (manager and partner) · Appointment: Mihailov Alexandr (manager and partner) · Mihailov Alexandr holds 90% of the shares · General meeting of 15-06-20216 points ▸
- General meeting, 15-06-2021
- Director resignation, Stroica Dragos (manager and partner)
- Director appointment, Mihailov Alexandr (manager and partner)
- Share transfer, Stroica Dragos → Mihailov Alexandr, 80 shares
- Mihailov Alexandr holds 90% of the shares
- Stroica Dragos holds 10% of the shares
Annual accounts 2020 filed PDFmicro format · 44 days before the deadline
2020
Liquidity more than quadruples current ratio 11.77 The current ratio rises from 2.57 to 11.77. Short-term debt falls from €5,633 to €1,000.
Annual accounts 2019 filed PDFmicro format · 98 days late
Registered office moved from Brussels to Berchem-Sainte-AgatheNew registered office: Avenue René Comhaire 10/1 à 1082 Berchem-Sainte-Agathe · Previous registered office: ROND-POINT ROBERT SCHUMAN 2-4, 1040 BRUXELLES · General meeting of 24-02-20202 points ▸
- General meeting, 24-02-2020
- Registered-office move, Avenue René Comhaire 10/1 à 1082 Berchem-Sainte-Agathe
2019
Annual accounts 2018 filed PDFmicro format · 30 days late
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
Company details
Identity
- Enterprise number
- 0687.726.931
- VAT number
- BE 0687.726.931
- Legal form
- Private limited company
- Status
- In bankruptcy, since 26-05-2026
- Founded
- 09-01-2018
- Financial year
- ends on 31 December
- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- 11 May at 16:00deed of 08-02-2024 (in Dutch)
- Peppol
- Not found in the Peppol Directory
- Name
- M CONSTRUCT in Dutch
- Entity type
- Legal entity
- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimiteddeed of 08-02-2024 (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 08-02-2024 (in Dutch)
Activities
NACEBEL 202546190
Agents in non-specialised wholesale trade main activity
43230
Insulation installation
Codes under NACEBEL 2008
46190
Wholesale trade main activity
43291
Specialised construction activities
43390
Specialised construction activities
43994
Specialised construction activities
49410
Road freight transport
81220
Other building cleaning and industrial cleaning
81300
Landscape service activities
- PurposeThe purpose describes the activities the company may carry out under its articles.
- “Algemene bouwwerken,metselwerk,leggen van funderingen,ijzerwerk,metaalconstructie,algemene binnen- en buitenschrijnwerkerij,metaal en…”deed of 08-02-2024 (in Dutch)
14 activities
- Algemene bouwwerken,metselwerk,leggen van funderingen,ijzerwerk,metaalconstructie,algemene binnen- en buitenschrijnwerkerij,metaal en kunststof en kunststofschrijnwerk,ruwbouw,algemeen loodgieterswerk,afbraakwerken,grondwerken,constructie,bouw,reparatie,verbouwing,renovatie,afwerking en onderhoud van alle onroerende goederen
- Schoonmaken,onderhouden en desinfecteren van woningen en lokalen,gemeubileerd of ongemeubileerd,inclusief inclusief glazenwassen
- De exploitatie van een schoonmaak-,onderhouds- en desinfectiebedrijf voor alle of een gedeelte van gemeubileerde of ongemeubileerde onroerende goederen gemeubileerd of ongemeubileerd onroerend goed,door middel van welk procédé dan ook en met gebruikmaking van alle noodzakelijke producten
- Loodgieterswerk,sanitair,zinkwerk,bouw,verbouwing,renovatie,algemene bouwwerken van alle aard in al zijn vormen,het leggen van parket,isolatie,architectuur,afbraakwerken,schilderen,schrijnwerk,elektriciteit,betegelen,metselen,stukadoren,cementeren,centrale verwarming installeren,ramen plaatsen,enz
- Alle woningbouw- en utiliteitsbouwwerkzaamheden,ruwbouw,verbouwing,renovatie en sloop van gebouwen
- Het uitvoeren van alle ruwbouwwerkzaamheden,metselwerk,bekistingen,tegelwerk marmer en natuursteen,dakbedekking,timmerwerk,plafonds,schrijnwerk,schilderwerk draineren,cementeren
- Alle werkzaamheden in verband met gebouwen(residentiële,industriële of commerciële gebouwen),met geen commerciële gebouwen),zonder beperking van activiteit
- Creatie van technische plannen en schema's,doorsneden,isometrische en gedetailleerde perspectieven
- Bouw,verbouwing,afwerking,reparatie,onderhoud,reiniging,betonwapening,behandeling en sloop van gebouwen,inclusief alle afbraak van gebouwen,en alle handelingen die zowel de levering van roerende goederen als de en het plaatsen ervan in een gebouw
- Het schoonmaken en onderhouden van lokalen,huizen,flats,kantoren,commerciële ruimten industriële ruimten en alle andere ruimten en gebouwen
- Alle werkzaamheden op het gebied van beleggingsadvisering en beheer van financiële activa,advisering en operationele bijstand aan operationele bijstand aan bedrijven op het gebied van public relations en communicatie advies en bijstand aan bedrijven en overheidsdiensten op het gebied van planning,organisatie planning,organisatie,prestatieonderzoek,controle,informatie,management,enz
- Alle werkzaamheden met betrekking tot de volgende activiteiten:consultancy,consultancy in management,management netwerken,marketing,strategie,verkoop en handel,marktonderzoek(kwalitatief en kwantitatief en kwantitatief onderzoek,deskresearch,online benchmarking,enz.),audit en analyse van bedrijven onderzoek en ontwikkeling,financieel,boekhoudkundig en administratief beheer,personeelsbeheer management,personeelszaken en opleiding,media-inkoop op alle gebieden,met name marketing en communicatie,alle activiteiten op het gebied van coaching en persoonlijke ontwikkeling,in het bijzonder persoonlijke en professionele coaching,live coaching,supervisie,intervisie en teamcoaching
- Alle activiteiten op het gebied van werving,plaatsing en loopbaanbegeleiding van werknemers consultants of tijdelijk personeel
- De verkoop,levering,uitvoering of verhuur van alle soorten managementadvies,projectbeheer management,financieel management,bedrijfsstrategie,het verlenen van diensten,theoretische of praktische theoretische of praktische ontwikkeling van concepten,training en coaching,marktonderzoek,prospectie,functionele of technische studies
Registered office and establishments
1 establishment| Establishment | Since | Unit number |
|---|---|---|
| Provinciale baan 145 registered office 9200 Dendermonde | ||
| Hoogstraat 57 9308 Aalst | 09-01-2018 | 2.274.312.478 |
2 former offices
- avenue René Comphaire 10 boîte 1, 1082 Berchem-Sainte-Agathe until the deed of 30-01-2024
- Rond-Point Robert Schuman 2-4, 1040 Bruxelles until 24-02-2020 · deed of 12-03-2020
Buildings and parcels at the addresses
- Ground area
- 2,357 m²
- Buildings
- 413 m²
- Volume, LiDAR
- 1,794 m³
- Tallest building
- 10.3 m
Buildings to scale, each on its own parcel
Parcels
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 42002C0575/00X000 | 1,743 m² | 1 · 229 m² | 6.9 m · 1 |
| 41029A1150/00B000 | 614 m² | 1 · 184 m² | 10.3 m · 1 |