M & M PROJECT
Dissolution or liquidationThe KBO register records for M & M PROJECT the legal situation: dissolution or liquidation; this is today's state according to the register itself, which carries no start date. Dissolved, in liquidation.
Summary
The 2025 annual accounts show negative equity (-€756,300) and a net result of -€661,380.
Signals
Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Negative equity
The 2025 annual accounts show negative equity and a net loss.
NBB · annual accounts 2025Equity per financial year
2325
2023 to 2025 · latest year -€756,300
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 30-09-2026, 61 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 · 3 filingsDeviation from the deadline
2025
61 d late
2024
239 d late
2023
337 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 3 accounts on average 212 days after the deadline; the sector median for financial year 2024 is 1 day before the deadline, and 43% of the sector filed late.
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 monthsPosition in the running window
01-10-2026 today31-12-2026 close31-07-2027 deadline
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 Landscape service activities sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2025, full schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
-€661,380▼ 634%
2023 · -€90,148
Working capital
-€1.1m▼ 48.7%
2023 · -€740,634
Trend over the years
In euros
In per cent
Ratio
In full-time equivalents (FTE)
In euros
No line ticked in this group.
In per cent
No line ticked in this group.
Ratio
No line ticked in this group.
In full-time equivalents (FTE)
No line ticked in this group.
Untick a line to hide it. Point at a year (or use the arrow keys on the chart) for the exact figures; the table below gives them all.Sector: the middle half (P25 to P75) of NACE 81, Services to buildings and landscape activities, each year against the same schema; no band under 30 filings. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA), Staff (FTE).
Available amounts per fiscal year
Line20232025
Operating result-€0.07m--€0.6m-
Net result-€0.09mbelow the sector's middle half--€0.7mbelow the sector's middle half-
Equity€0.06mwithin the sector's middle half--€0.8mbelow the sector's middle half-
Total assets€2.5mwithin the sector's middle half-€0.9mwithin the sector's middle half-
Debt€2.4m-€1.7m-
Working capital-€0.7mbelow the sector's middle half--€1.1mbelow the sector's middle half-
Solvency2.5%below the sector's middle half--83.5%below the sector's middle half-
Current ratio0.58below the sector's middle half-0.09below the sector's middle half-
Return on assets (ROA)-3.6%below the sector's middle half--73.0%below the sector's middle half-
Staff (FTE)13.2within the sector's middle half-3.3below the sector's middle half-
above
within
below
the middle half (P25 to P75) of NACE 81, Services to buildings and landscape activities, each year against the same schema; no band under 30 filings.
Result per fiscal year
Operating resultNet result
The operating result is -€597,170 in 2025, compared with -€65,575 in 2023. Comparable figures for the intervening years are unavailable.
Balance-sheet composition
2025 in colour, 2023 as the grey bar beneath
Assets €905,675
Fixed assets
€802,939 ▼ 45.8%
Current assets
€102,736 ▼ 89.8%
Equity and liabilities
Equity-€756,300
Debt€1.7m
Equity is negative: debt (€1.7m) exceeds the balance-sheet total (€905,675).
Key figures and ratios
EBITDA
-€152,945▼
2023 · -€38,969
Cash flow
-€217,154▼
2023 · -€63,542
Interest coverage
-2.27▼
2023 · -1.39
Debt ≤ 1 year
€1.2m▼
2023 · €1.7m
Debt > 1 year
€453,894▼
2023 · €675,185
Staff costs
€244,457▼
2023 · €753,743
No debt to equity: equity is negative, so debt divided by equity means nothing.
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2023 | 2025 | Change |
|---|---|---|---|
| Remuneration, social security and pensions62 | €753,743 | €244,457 | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €26,606 | €444,225 | - |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | €144,087 | - |
| Other operating charges640/8 | €4,052 | €19,482 | - |
| Gross operating margin9900 | €718,826 | €255,081 | - |
| Operating profit (loss)9901 | -€65,575 | -€597,170 | - |
| Financial income75/76B | €3,418 | €3,270 | - |
| Recurring financial income75 | €3,418 | €3,270 | - |
| Financial charges65/66B | €27,990 | €67,480 | - |
| Recurring financial charges65 | €27,990 | €67,480 | - |
| Profit (loss) for the period before taxes9903 | -€90,148 | -€661,380 | - |
| Profit (loss) for the period9904 | -€90,148 | -€661,380 | - |
| Profit (loss) for the period to be appropriated9905 | -€90,148 | -€661,380 | - |
| Line | 2023 | 2025 | Change |
|---|---|---|---|
| Assets | |||
| Total assets20/58 | €2.5m | €0.9m | - |
| Fixed assets21/28 | €1.5m | €0.8m | - |
| Tangible fixed assets22/27 | €1.5m | €0.8m | - |
| Land and buildings22 | €1.0m | €0.6m | - |
| Plant, machinery and equipment23 | €0.05m | - | - |
| Furniture and vehicles24 | €0.01m | €0.001m | - |
| Assets under construction and advance payments27 | €0.4m | €0.2m | - |
| Current assets29/58 | €1.0m | €0.1m | - |
| Stocks and contracts in progress3 | €0.6m | - | - |
| Stocks30/36 | €0.09m | - | - |
| Contracts in progress37 | €0.5m | - | - |
| Amounts receivable within one year40/41 | €0.4m | €0.1m | - |
| Trade receivables40 | €0.4m | €0.1m | - |
| Other amounts receivable41 | €0.03m | €0.005m | - |
| Cash at bank and in hand54/58 | €0.03m | €0.002m | - |
| Equity and liabilities | |||
| Total equity and liabilities10/49 | €2.5m | €0.9m | - |
| Equity10/15 | €0.06m | -€0.8m | - |
| Contributions10/11 | €0.05m | €0.05m | - |
| Capital10 | €0.05m | €0.05m | - |
| Issued capital100 | €0.05m | €0.05m | - |
| Reserves13 | €0.1m | €0.1m | - |
| Non-distributable reserves130/1 | €0.005m | €0.005m | - |
| Reserves not available under the articles1311 | €0.005m | €0.005m | - |
| Distributable reserves133 | €0.1m | €0.1m | - |
| Profit (loss) carried forward14 | -€0.09m | -€0.9m | - |
| Amounts payable17/49 | €2.4m | €1.7m | - |
| Amounts payable after more than one year17 | €0.7m | €0.5m | - |
| Financial debts170/4 | €0.7m | €0.5m | - |
| Amounts payable within one year42/48 | €1.7m | €1.2m | - |
| Current portion of amounts payable after more than one year42 | €0.1m | €0.07m | - |
| Financial debts43 | - | €0.006m | - |
| Credit institutions430/8 | - | €0.006m | - |
| Trade debts44 | €0.5m | €0.3m | - |
| Suppliers440/4 | €0.5m | €0.3m | - |
| Advances received on contracts in progress46 | €0.3m | - | - |
| Taxes, remuneration and social security45 | €0.3m | €0.3m | - |
| Taxes450/3 | €0.1m | €0.03m | - |
| Remuneration and social security454/9 | €0.2m | €0.2m | - |
| Other amounts payable47/48 | €0.6m | €0.6m | - |
| Accrued charges and deferred income492/3 | €0.002m | €0.004m | - |
| Line | 2023 | 2025 | Change |
|---|---|---|---|
| Profit (loss) for the period9904 | -€90,148 | -€661,380 | - |
| + Depreciation and write-downs630 | €26,606 | €444,225 | - |
| Operating cash flow (approximation) | -€63,542 | -€217,154 | - |
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
30-09
NBB filing
Annual accounts filed
fiscal year 2025 · full schema · 61 days late
06-07
State Gazette act
Resignations & appointments · End & cessationResignations: Martin Huyghe (director) and Martine Verbist (director) · Statutes amendment · Dissolution19 facts ▸
State Gazette act
Resignations & appointments · End & cessation
Resignations: Martin Huyghe (director) and Martine Verbist (director) · Statutes amendment · Dissolution19 facts ▸
- General meeting, 07-05-2026
- Other statement, inwerkingtreding WVV, 23-03-2019
- Statutes amendment
- Other statement, voorzitter, verslag bestuursorgaan en verslag bedrijfsrevisor
- Dissolution, vrijwillige ontbinding, vrijwillige ontbinding
- Other statement, aandeelhouders, ontvangst afschriften en geen opmerkingen
- Other statement, overhandiging verslagen aan notaris voor neerlegging, origineel van elk verslag
- Dissolution, heden
- Director resignation, Martin Huyghe (director)
- Director resignation, Martine Verbist (director)
- Other statement, kwijting ontslagnemende bestuurders, volgende jaarvergadering
- Other statement, vereffenaar, 1
- +7 further facts in this act
16-06
State Gazette act
End & cessationDissolution · Court decision4 facts ▸
State Gazette act
End & cessation
Dissolution · Court decision4 facts ▸
- General meeting, 07.05.26
- Dissolution, 07.05.26
- Other statement, 07.05.26
- Court decision, 02.06.26
27-03
NBB filing
Annual accounts filed
fiscal year 2024 · full schema · 239 days late
2025
03-07
NBB filing
Annual accounts filed
fiscal year 2023 · full schema · 337 days late
State Gazette actNBB filing
2 of 3 acts read
About the unread acts
Of the 3 Belgian State Gazette acts we know for this company, 2 have been read. The other one has 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 read yet, last change in 2026
No directors read yet: 2 of 3 Gazette acts processed. See the function holders in the CBE →
Location & real-estate footprint
Registered office, Langemark-Poelkapelle · 2 establishment units since 2006
Ground area
1,341 m²
Building footprint
486 m²
Volume, LiDAR
2,220 m³
2 parcels, Flanders · tallest building 11.4 m, ±1 floor. Linked by address, not a title deed.
2
companies at this address
See who is registered here
2 establishment units
M & M Project
since 2006unit no. 2.154.351.093
Lunch 11
since 2018unit no. 2.277.828.729
2 parcels
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 33014G0096/00E000 | Flanders | 871 m² | 1 · 161 m² | 9.0 m · 1 fl. |
| 36012F0332/00R002 | Flanders | 470 m² | 1 · 325 m² | 11.4 m · 1 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.
Mandate history
2 people since 2026, 0 in office
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| Martin Huyghe |
|
| Martine Verbist |
|
Articles of association
Other statement
Opstellen staat van activa en passiva in discontinuiteitsveronderstelling met getrouw beeld en toelichtingen, verantwoordelijkheden bestuursorgaan
Bedrijfsrevisor, verantwoordelijkheid van de bedrijfsrevisor
1 more provision on this in the deed
Subsidies and aid
Flemish government
2022 · 1 entry · €277 awarded · €277 paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2022 | 1 | €277 | €277 |
Recognitions · licences · registrations
Food safety, FASFC
1 siteLangemark-Poelkapelleunit no. 2.154.351.093
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Of 21,212 companies in this sector we hold annual accounts for 4,372. 729 are within a factor 10 of this headcount. The 5 above are the closest to it. See the whole sector
Company details
Identification
Legal formPrivate limited company (pre-2019)
Founded22-05-2006
Fiscal year end31-12
Activities, NACEBEL 2025
81300Landscape service activities
42110Construction of roads and motorways
46231Wholesale of live animals
47110Non-specialised retail sale with food, beverages or tobacco predominating
47241Retail sale of bread and pastry (bakery outlets)
47512Retail sale of household textiles and bedding
47789Other retail sale of new goods
56210Event catering
E-invoicing
Reachable via Peppol
Peppol ID
0208:0881462853
Registered
27-03-2026
The company is no longer active; its Peppol card can remain until its access point withdraws it.
Register as of 1 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.