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PHILO POOL

Active Private limited companyfounded 2019active for 7 yearsRoute du Coignelot, Vaux-Ch. 15, 6960 ManhayKBO/BCE: BE 0718.619.649
PHILO POOL
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Overview

Lifetime

7 annual accounts with figures on one time axis
peak €105,009 (2025)
€105,009▲ 312%
peak €16,724 (2020)
€16,622▲ 20×
peak €66,654 (2025)
€66,654▲ 33.2%
€108,370▲ 4.3%
peak 2.4 FTE (2025)
2.4 FTE▲ 500%
Board2 names since 2019
2 directorsPhilippe HAGELSTEIN and 1 other
Documentsfilings and deeds
29-09-202660 days late
2025financial year
Gross margin from €25,503 to €105,009Result from €832 to €16,622Staff from 0.4 FTE to 2.4 FTEEquity from €50,032 to €66,654

Key points

from the 2025 annual accounts

Equity

€66,654 ▲ 33.2%

PHILO POOL has made a profit in every financial year since 2019.

Staff

3 employees on 31-12-2025
1192024872025

In 2025, 8 people joined and 7 left.

Filings

7 annual accounts 7 late
AprilJune31 JulyOctober202020222024

The 2019 accounts came latest: 120 days after the end of the period.

Checked score

49
Fair
Financially stronger than 50% of micro companies in specialised construction (NACE 43)
Probability in this band: 1.5% to 4.2%
Bankruptcy probability within 12 months
4.3% Elevated
0%0.5%1.5%4%10%≥ 25%

The dashed line is the sector median: 0.7% across 47,693 companies (NACE 43, micro).

About 4 in 100 comparable companies go bankrupt within 12 months (an estimate).

Last 24 months 12-2024: 3.0% 01-2025: 2.9%▼ -0.1 percentage points vs 12-2024 02-2025: 2.9%● unchanged vs 01-2025 03-2025: 2.9%● unchanged vs 02-2025 04-2025: 2.4%▼ -0.5 percentage points vs 03-2025 05-2025: 2.4%● unchanged vs 04-2025 06-2025: 2.3%▼ -0.1 percentage points vs 05-2025lowest value 07-2025: 2.3%● unchanged vs 06-2025 08-2025: 3.0%▲ +0.7 percentage points vs 07-2025 09-2025: 3.1%▲ +0.1 percentage points vs 08-2025 10-2025: 4.6%▲ +1.5 percentage points vs 09-2025highest value 11-2025: 3.2%▼ -1.4 percentage points vs 10-2025 12-2025: 3.2%● unchanged vs 11-2025 01-2026: 3.2%● unchanged vs 12-2025 02-2026: 3.2%● unchanged vs 01-2026 03-2026: 3.1%▼ -0.1 percentage points vs 02-2026 04-2026: 3.2%▲ +0.1 percentage points vs 03-2026 05-2026: 3.1%▼ -0.1 percentage points vs 04-2026 06-2026: 3.1%● unchanged vs 05-2026 07-2026: 3.2%▲ +0.1 percentage points vs 06-2026 08-2026: 4.2%▲ +1.0 percentage point vs 07-2026 09-2026: 4.2%● unchanged vs 08-2026 10-2026: 4.3%▲ +0.1 percentage points vs 09-2026 11-2026: 4.3%● unchanged vs 10-2026

Financial strength
Strong

63+5equity 38.1% of total assets
35+12short-term debt 61.9%
81+12return on assets 9.5%

Score breakdown

raises risk
Last filed accounts filed 60 days late; 3 of the last 3 accounts late
Liquidity: current ratio 1.54
Sector: Specialised construction activities (NACE 43)
Founded in 2019
Calculation

The band follows from the bankruptcy probability. 10 more points roughly halve it.

75-100 Excellent under 0.55%
60-74 Healthy 0.55% to 1.5%
45-59 Fair 1.5% to 4.2%
25-44 Weak 4.2% to 15.0%
0-24 Critical over 15.0%

Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 43, micro). It does better than 41% of them on solvency, 23% on liquidity, 61% on profitability and 77% on growth.

The bankruptcy probability was computed on 08-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.

The probability rests on the annual accounts with balance sheet date 31-12-2025.

Of the companies with a bankruptcy probability in the elevated class on 30-06-2025, 6.3% went bankrupt within twelve months.

Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).

Comparable companies, two years later

In July 2024, 26,972 companies had the same profile as PHILO POOL has now. Each dot stands for 68 companies, two years later.

94.9%
were still trading
3.4%
stopped another way
1.6%
went bankrupt
  • Micro
  • 5 to 10 years old
  • 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.

The bankruptcy probability of PHILO POOL itself is higher: 4.3% within 12 months. It rests on far more data about PHILO POOL than the profile alone.

Test of the method

The method was tested on the 497,447 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 3.0% 3.1%
10 5.6% 6.2%

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 26,972 companies, not a prediction for PHILO POOL. 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 of up to €3,000 on 30-day terms, only on tighter conditions: elevated estimated bankruptcy probability calls for adjusted credit terms

Liquidity is ample, with a current ratio of 1.54 (1.39 in 2024), above the usual 1.5. Short-term debt is 61.9% of total assets. However, 61.9% of the assets are financed with debt and provisions.

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

Five signals.
raises risk
raises risk · Last filed accounts filed 60 days late; 3 of the last 3 accounts late
NBB · filings
raises risk · Liquidity: current ratio 1.54
NBB · annual accounts
raises risk · Sector: Specialised construction activities (NACE 43)
KBO
raises risk · Founded in 2019
Companies of this age fail more often than older ones. How much that weighs depends on the rest of the company's profile.
KBO
raises risk · 2025 accounts filed 60 days late
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 29-09-2026, 60 days later. Nearly half (47%) of Belgian companies file late; of those that file 1 to 90 days late, 2.0% are now bankrupt, dissolved or in another special legal status, against 1.66% of all filers. A delay like this does not count in the score.
NBB · 7 filings
Deviation from the deadline
2025
60 days late
2024
89 days late
2023
84 days late
2022
66 days late
2021
78 days late
2020
89 days late
2019
120 days late
← before the deadline after the deadline →
tick = median of all Belgian filingsring = median in the sector

The company filed its last 7 accounts on average 84 days after the deadline. In the sector (NACE 43), the median for financial year 2024 was 1 day before the deadline, and 43% of those companies filed late.

Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. The company usually files around 17 October (5 of the last 5 accounts filed within 30 days either side of that date).
Companies Code · seven months
Where today falls in the filing period
09-11-2026 today31-12-2026 year end31-07-2027 deadline
neutral · No strike-offs in the KBO publications
That holds for every publication since 2021.
KBO publications

Board and ownership

PH
Philippe HAGELSTEIN
Director, since 11-01-2019
VB
VKB BELGIUM
Director, Loïc VINCKENBOSCH, since 11-01-2019
Board & ownership

Recent changes

Registered in the Peppol Directory Reachable for e-invoices through 0208:0718619649
2 directors resigning, 2 reappointments Resignations: VKB BELGIUM and Philippe HAGELSTEIN · Reappointments: VKB BELGIUM and Philippe HAGELSTEIN · Permanent representative: Loïc VINCKENBOSCH · General meeting of 12-12-2023 · Gazette deed
Incorporation published on 16-01-2019 · Gazette deed
First establishment Route du Coignelot, Vaux-Ch. 15, Manhay
All 14 events

Comparable companies

same main activity, similar in size and age
Company
PHILO POOL Manhay €175,023 €105,009 38.1% 2.4
NCEE Rebecq €215,269 €114,101 48.2% 2.8
NRGIE CHAUFFAGE Jodoigne €208,455 €156,386 81.7% 2
BEAR RENOVATIONS Antwerp €173,669 €154,104 60.3% 3
De Somviele Lievegem €309,596 €127,883 36.9% 2
DE POOLDOKTER Ronse €169,836 €162,522 28.2% 2
HomePro Schilde €169,945 €163,733 1.7% 1

These companies have the same main activity as PHILO POOL: other specialised construction activities (NACE 43990). They are comparable in size and age: total assets between €170,000 and €310,000, founded between 2017 and 2021.

Official details

Source: KBO
Status
Active since 14-01-2019Normal situation
Activity
Other specialised construction activitiesNACE 43990and 1 other
Establishment unit
2.286.628.3126960 Manhay, since 14-01-2019
Financial year end
31 December
Peppol
Reachable since 06-01-2026
Company details

Annual accounts 2025

€105,009▲ 312%
≈ €490,000estimated
€16,622▲ 20×
€66,654▲ 33.2%
€175,023▲ 13.7%
Employeeson 31-12-2025
3▲ 200%
Filing
Filed on 29-09-2026
Financials

Insights on PHILO POOL

PHILO POOL has existed since 2019. The gross margin grew from €3,485 in 2019 to €105,009 in 2025.

The gross margin has grown every year since 2022. Solvency rose in 2025 from 32.5% to 38.1% because of the retained profit.

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

Financials

Annual accounts 2025

full format, filed on 29-09-2026, 60 days late
€105,009
▲ 312%
€19,390
▲ 16×
€16,622
▲ 20×
€58,341
▲ 46.9%
38.1%
▲ 5.6 percentage points
1.54
▲ 0.15

The turnover shown is an estimate from the gross margin.

Turnover ≈ €490,000. Estimated: probably between €300,000 and €790,000.

Balance sheet

balance sheet total €175,023 on 31-12-2025
What the company ownsHow it is paid for

in euro

Position in the sector

Compare with sector

38.1%

Higher than 44% of 2,460 companies in 2025.

1.54

Higher than 45% of 2,433 companies in 2025.

9.5%

Higher than 70% of 2,451 companies in 2025.

PHILO POOL Middle half of the sector 80% of the sector Full accounts in specialised construction (NACE 43)

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

Staff

€33,793

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

+1 person

people who joined people who left

In 2025, 8 people joined and 7 left.

Filed annual accounts

as filed with the National Bank, click a year to choose it
Line Trend2025202420232022202120202019
Balance sheet: assets
20/58 175,023153,903118,582113,270108,510116,11933,045
21/28 8,31312,32819,20024,5838,4675311,063
22/27 7,81311,82818,70024,0837,9675311,063
23 6461,0781,8672,6673,467--
24 7,16710,75016,83321,4174,5005311,063
28 500500500500500--
29/58 166,710141,57599,38288,686100,043115,58831,982
29 -----21,96612,094
290 -----21,96612,094
3 24,37936,98425,39147,30952,39228,2468,264
30/36 24,37936,98425,39147,30952,39228,2468,264
40/41 103,68194,04960,16139,30915,578531-
40 51,09058,86457,84638,43714,926--
41 52,59135,1852,315872652531-
50/53 5,000------
54/58 -9,95713,8302,06832,07364,84511,159
490/1 33,650585----465
Balance sheet: equity and liabilities
10/49 175,023153,903118,582113,270108,510116,11933,045
10/15 66,65450,03249,20041,11539,57225,4448,721
10/11 6,2006,2006,2006,2006,2006,2006,200
10 6,2006,2006,2006,2006,200--
100 18,60018,60018,60018,60018,60018,60018,600
101 12,40012,40012,40012,40012,40012,40012,400
13 2,5962,5962,5541,7461,669962252
130/1 2,5962,5962,5541,7461,669962-
130 2,5962,5962,5541,7461,669962252
14 57,85841,23640,44533,17031,70318,2822,268
17/49 108,370103,87169,38272,15468,93890,67524,324
17 --1,8449,122---
170/4 --1,8449,122---
42/48 108,370101,87165,88663,03267,28517,73824,324
42 -1,8447,2797,129---
43 56,68443,539-----
430/8 3,1842,539-----
439 53,50041,000-----
44 40,54054,46746,98148,04655,5901,458-
440/4 40,54054,46746,98148,04655,5901,458-
46 ------22,881
45 -2,0223,0754,1819,0946,2051,443
450/3 -1,0803,0754,1819,0946,2051,443
454/9 -942-----
47/48 11,146-8,5513,6762,60110,075-
492/3 -2,0001,65301,65372,937-
Income statement
9900 105,00925,50320,662-4904,79635,1173,485
62 81,10417,089-----
630 4,0154,0155,3835,3831,565531531
631/4 --1,388-9,283-15,446-
640/8 5002,3721,585626-843496
66A -808-----
9901 19,3901,21912,3062,7843,23218,2972,458
75/76B -97631-14,5214,070693
75 --31-14,5214,070693
76B -976-----
65/66B 8604851,1155669368-
65 8604854705669368-
66B --645----
9903 18,5301,71011,2222,21817,66022,2983,151
67/77 1,9098773,1386753,5325,575630
9904 16,6228328,0841,54414,12816,7242,521
9905 16,6228328,0841,54414,12816,7242,521
Appropriation of the result
9906 57,85841,27841,25433,24732,41018,9922,521
14P 41,23640,44533,17031,70318,282--
691/2 -4280877706710252
6920 -4280877706710252
Social balance sheet
9087 2.40.4-----
Hours worked1013 2,624557-----
Document PDFPDFPDFPDFPDFPDFPDF

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 29-09-2026.

Download as CSV

Filings

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

2025 annual accounts filed 60 days after the deadline. Filed on 29 September 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00531398.

Financial year Type Filed Reference Document
31-12-2025 full format 29-09-2026 2026-00531398 PDF
31-12-2024 full format 28-10-2025 2025-00551776 PDF
31-12-2023 full format 23-10-2024 2024-00518217 PDF
31-12-2022 full format 05-10-2023 2023-00472896 PDF
31-12-2021 full format 17-10-2022 2022-20463216 PDF
31-12-2020 full format 28-10-2021 2021-75800537 PDF
31-12-2019 full format 28-11-2020 2020-73600047 PDF

Key figures and ratios

per financial year, computed from the annual accounts
Line Trend2025202420232022202120202019
23,4055,23417,6898,1674,79618,8292,989
20,6374,84813,4686,92715,69217,2553,052
01,044021,5009,50001,594
--3,87411,762-30,005-32,77153,685-
58,34139,70433,49625,65432,75897,8507,658
38.1%32.5%41.5%36.3%36.5%21.9%26.4%
1.541.391.511.411.496.521.31
1.311.031.120.660.714.920.98
1.632.081.411.751.743.562.79
24.9%1.7%16.4%3.8%35.7%65.7%28.9%
9.5%0.5%6.8%1.4%13.0%14.4%7.6%
27.2310.7937.6314.4451.38--

EBIT margin: not included in this filing.

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.

Social balance sheet

Item31-12-202531-12-2024
Employees at the balance-sheet date31
full-time31
part-time00
in full-time equivalents31
2.40.4
On a permanent contract11
Joined811
Left79

Source: social balance sheet in the 2024 to 2025 annual accounts

Investments

fixed assets acquired
Item20252024202320222021
Tangible fixed assets-€1,044-€21,500€9,000
Financial fixed assets----€500
€4,015€4,015€5,383€5,383€1,565

Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)

Insights on PHILO POOL

The operating result for 2025 is nearly 16 times that of 2024 and the highest since 2019. It is a recovery after the fall in 2024.

Debt's share of the balance-sheet total falls from 67.5% to 61.9%. Equity and debt are higher.

Board & ownership

Board

2 directors, last change in 2023
Philippe HAGELSTEIN
Director
since 11-01-2019 term without a fixed end
listed in the 2025 annual accounts, filed on 29-09-2026
VKB BELGIUM
Director, permanent representative Loïc VINCKENBOSCH
since 11-01-2019 term without a fixed end
listed in the 2025 annual accounts, filed on 29-09-2026
Permanent representatives 1
Loïc VINCKENBOSCH
Permanent representative, for VKB BELGIUM
in office according to the deed of 21-12-2023

Office holders in the KBO →

Mandates through the years

2 names, the dashed line is today
Philippe HAGELSTEIN
Director
VKB BELGIUM
Director
Board
Mandates as a list
  • Philippe HAGELSTEIN
    • Director, from 11-01-2019 to date
  • VKB BELGIUM
    • Director, from 11-01-2019 to date

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

Control

See the annual accounts at the National Bank and the publications in the Belgian Official Gazette.

Capital

Capital
€6,200
Shares
186
Contribution per share
€33.33
Equity per share
€358 in 2025
Source
2025 annual accounts

Articles of association

deed of 21-12-2023 (in French)
DurationMost companies exist for an unlimited period, until they are dissolved.
Unlimited
Transfer restrictionThis rule says whether shareholders may sell their shares freely or need approval first.
“Moitié à charge du cédant et moitié à charge du ou des acquéreurs,proportionnellement au nombre d’actions acquises, tenus de solliciter…”
Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
Second Saturday of June

Network & group

No group

PHILO POOL has no parent and no holdings in its annual accounts. PHILO POOL shares no director with another company.

Timeline

Timeline

14 events since 2019

Deadline for the 2026 accounts: 31-07-2027

2026
Annual accounts 2025 filed NBBfull format · 60 days late
Registered in the Peppol Directory Reachable for e-invoices through 0208:0718619649
2025
Annual accounts 2024 filed PDFfull format · 89 days late
2024
Weakest financial year net €832 ▼89.7% The net result drops to €832, the lowest from 2019 to 2025. It recovers the following year.
Annual accounts 2023 filed PDFfull format · 84 days late
2023
2 directors resigning, 2 reappointmentsResignations: VKB BELGIUM and Philippe HAGELSTEIN · Reappointments: VKB BELGIUM and Philippe HAGELSTEIN · Permanent representative: Loïc VINCKENBOSCH · General meeting of 12-12-202313 points ▸
  • Director resignation, VKB BELGIUM
  • Director resignation, Philippe HAGELSTEIN
  • Director reappointment, VKB BELGIUM
  • Director reappointment, Philippe HAGELSTEIN
  • Permanent representative, Loïc VINCKENBOSCH
  • Director discharge, VKB BELGIUM
  • Director discharge, Philippe HAGELSTEIN
  • Power of attorney, VKB BELGIUM
  • Power of attorney, Philippe HAGELSTEIN
  • Power of attorney, Vincent DUMOULIN
  • General meeting, 12-12-2023
  • Purpose change, “Exploitation d’une surface d’exposition de piscines,saunas et jacuzzis (ainsi que tout autre élément de divertissements liés aux services de spa et wellness)…” (deed in French)
  • 186 shares
  • The deed holds 2 more points.

Open the deed in the Belgian Official Gazette

Annual accounts 2022 filed PDFfull format · 66 days late
2022
Annual accounts 2021 filed PDFfull format · 78 days late
2021
Annual accounts 2020 filed PDFfull format · 89 days late
2020
Highest result from 2019 to 2025 net €16,724 ▲563% The net result of €16,724 is the highest of those years.
Liquidity more than quadruples current ratio 6.52 The current ratio rises from 1.31 to 6.52. Short-term debt falls from €24,324 to €17,738.
Annual accounts 2019 filed PDFfull format · 120 days late
2019
Incorporation PDFpublished on 16-01-2019
First establishment Route du Coignelot, Vaux-Ch. 15, Manhay

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

PHILO POOL was incorporated on 14 January 2019.1 Total assets rose from €33,045 in 2019 to €175,023 in 2025.2

  1. 1KBO register
  2. 2National Bank, annual accounts 2019 and 2025

Company details

Identity

Enterprise number
0718.619.649
VAT number
BE 0718.619.649
Peppol ID
0208:0718619649
Other Peppol ID
9925:BE0718619649
Legal form
Private limited company
Status
Active, normal situation
Founded
14-01-2019
Financial year
ends on 31 December
Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
Second Saturday of June
deed of 21-12-2023 (in French)
Peppol
Reachable since 06-01-2026Follow this company and you will hear the next morning if it leaves the Peppol register.
Name
PHILO POOL in French
Entity type
Legal entity
DurationMost companies exist for an unlimited period, until they are dissolved.
Unlimited
deed of 21-12-2023 (in French)

Activities

NACEBEL 2025
VAT activities
43990 Other specialised construction activities main activity
81300 Landscape service activities
Social security (RSZ) activities
43990 Other specialised construction activities main activity
Codes under NACEBEL 2008
VAT activities
43999 Specialised construction activities main activity
81300 Landscape service activities
Social security (RSZ) activities
43999 Specialised construction activities main activity
PurposeThe purpose describes the activities the company may carry out under its articles.
“L’achat et la vente de matériels d’aménagement extérieur au sens large (jardin,terrasse,piscine,étang,structure légère telle que les abris…”
7 activities
  1. L’achat et la vente de matériels d’aménagement extérieur au sens large (jardin,terrasse,piscine,étang,structure légère telle que les abris de jardin ou chalets en bois) ;
  2. Prestataire de service dans le secteur de l’aménagement extérieur : pelouse,terrassement mais aussi des biens vendus par l’entreprise (terrasse,piscine,étang,structure légère,…) ;
  3. Exploitation commerciale de biens immobiliers à but touristique ;
  4. Tout achat immobilier à but locatif (touristique ou non) ;
  5. Exploitation d’une surface d’exposition de piscines,saunas et jacuzzis (ainsi que tout autre élément de divertissements liés aux services de spa et wellness) dans un but locatif ;
  6. Organisation d’évènements,au sens large du terme,au sein de la surface d’exposition ainsi qu’à tout autre endroit mis à disposition de l’entreprise ;
  7. Toute autre activité secondaire liée aux activités susdécrites.
deed of 21-12-2023 (in French)

Registered office and establishments

1 establishment
Establishment Since Unit number
Route du Coignelot, Vaux-Ch. 15 registered office 6960 Manhay 14-01-2019 2.286.628.312

Buildings and parcels at the address

Ground area
486 m²
Buildings
218 m²
Volume, LiDAR
1,178 m³
Tallest building
7.3 m
Buildings to scale, each on its own parcel
218 m², 7.3 m 218 m², 7.3 m

Location

registered office establishment The establishment unit on the map

Parcels

Cadastral parcelArea Buildings Height / floors
83051A0289/00C000485 m² 1 · 218 m² 7.3 m · 2

Invoicing and payment

Check the withholding obligation If you pay this company for building or cleaning work, check before every payment whether you must withhold part of the invoice. Use the enterprise number 0718.619.649

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