STEP CONSTRUCTION (0883.209.546): annual accounts and directors

STEP CONSTRUCTION

Liège ·KBO/BCE: BE 0883.209.546

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%

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%

Company	Total assets	Gross margin	Solvency	Staff
STEP CONSTRUCTION Liège	€1.6m	€19,645	89.0%	-
UNITS Ardooie	€1.4m	€18,115	63.2%	-
GREENWICH Maasmechelen	€2.0m	€24,300	35.0%	-
N-BUILDING Halle	€1.6m	€12,751	49.9%	3
SABRAM Nieuwerkerken (Limb.)	€1.1m	€17,967	11.8%	0
GARMAR Namur	€1.0m	€16,060	-23.5%	-
Control Projects Maldegem	€1.4m	€27,271	7.9%	-

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007
Balance sheet: assets
Total assets`20/58`	1.6m	1.8m	1.9m	2.0m	2.2m	2.5m	2.3m	1.2m	1.0m	992,607	963,800	945,955	856,900	994,655	1.0m	805,158	836,617	688,422	524,185
Fixed assets`21/28`	-	0	18,803	46,201	73,858	101,669	62,106	60,935	93,535	104,442	219,332	161,956	185,989	81,343	71,681	48,341	54,006	24,843	2,196
Tangible fixed assets`22/27`	-	0	18,803	46,201	73,858	101,669	62,106	60,935	93,535	104,442	219,332	161,956	185,989	81,343	71,681	48,341	54,006	24,843	2,196
Land and buildings`22`	-	-	-	-	-	-	-	-	0	0	111,074	111,074	111,074	9,500	-	-	-	-	-
Plant, machinery and equipment`23`	-	0	262	861	1,583	2,458	2,613	4,853	6,833	9,884	10,861	6,838	4,308	11,814	17,421	26,528	33,484	2,155	2,196
Furniture and vehicles`24`	-	0	18,541	45,340	72,275	99,210	59,493	56,082	86,702	94,558	97,397	44,045	70,607	60,029	54,260	21,813	20,522	22,688	-
Other tangible fixed assets`26`	-	-	-	-	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-
Financial fixed assets`28`	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Current assets`29/58`	1.6m	1.8m	1.9m	1.9m	2.2m	2.4m	2.2m	1.1m	933,057	888,165	744,468	783,998	670,911	913,312	953,316	756,817	782,611	663,579	521,989
Amounts receivable after more than one year`29`	1.6m	1.6m	1.7m	1.3m	1.4m	430,000	408,000	-	-	-	-	-	-	-	-	-	-	-	-
Other amounts receivable`291`	1.6m	1.6m	1.7m	1.3m	1.4m	430,000	408,000	-	-	-	-	-	-	-	-	-	-	-	-
Stocks and contracts in progress`3`	0	4,722	5,652	11,348	224,967	15,798	17,764	65,581	71,454	182,427	86,223	43,567	41,551	85,269	36,831	21,593	52,988	18,608	31,259
Stocks`30/36`	0	4,722	5,652	11,348	10,967	15,798	17,764	25,581	15,254	21,577	15,143	25,567	36,351	51,269	36,831	21,593	45,293	18,608	25,259
Contracts in progress`37`	-	-	-	0	214,000	-	0	40,000	56,200	160,850	71,080	18,000	5,200	34,000	-	-	7,695	-	6,000
Amounts receivable within one year`40/41`	12,959	28,617	96,966	35,685	369,820	521,503	1.4m	764,912	654,633	88,777	117,984	83,826	161,813	169,451	343,396	368,424	389,571	294,173	189,877
Trade receivables`40`	1,051	23,561	92,894	31,157	55,455	66,016	905,014	226,186	125,636	78,964	85,146	76,407	134,699	142,895	320,413	341,731	363,872	250,080	165,242
Other amounts receivable`41`	11,909	5,056	4,072	4,528	314,365	455,487	462,165	538,726	528,997	9,813	32,838	7,419	27,114	26,556	22,983	26,693	25,699	44,093	24,635
Cash at bank and in hand`54/58`	5,578	111,985	106,456	555,056	182,063	1.4m	415,530	264,620	201,523	616,961	538,637	654,753	463,996	652,435	567,172	358,907	325,196	339,743	294,322
Deferred charges and accrued income`490/1`	15,725	26,059	19,634	1,998	0	926	5,313	47	5,446	0	1,626	1,852	3,552	6,157	5,917	7,893	14,855	11,056	6,532
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	1.6m	1.8m	1.9m	2.0m	2.2m	2.5m	2.3m	1.2m	1.0m	992,607	963,800	945,955	856,900	994,655	1.0m	805,158	836,617	688,422	524,185
Equity`10/15`	1.4m	1.5m	1.6m	1.6m	1.5m	1.3m	991,920	761,311	719,619	639,394	617,825	597,148	581,283	566,064	519,453	458,862	390,124	301,179	186,739
Contributions`10/11`	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	5,000	5,000	5,000	5,000	5,000	5,000
Issued capital`100`	-	-	-	-	-	-	18,600	18,600	18,600	18,600	18,600	18,600	18,600	10,000	10,000	10,000	10,000	10,000	10,000
Uncalled capital`101`	-	-	-	-	-	-	-	-	-	-	-	-	-	5,000	5,000	5,000	5,000	5,000	5,000
Reserves`13`	1.4m	1.6m	1.6m	1.5m	1.5m	1.3m	973,320	742,711	701,019	620,794	599,225	578,548	562,683	561,064	514,453	453,862	385,124	296,179	181,739
Non-distributable reserves`130/1`	1,860	1,860	1,860	1,860	1,860	1,860	-	-	-	-	-	-	-	-	-	-	-	-	-
Legal reserve`130`	-	-	-	-	-	-	1,860	1,860	1,860	1,860	1,860	1,860	1,000	1,000	1,000	1,000	1,000	1,000	1,000
Reserves not available under the articles`1311`	1,860	1,860	1,860	1,860	1,860	1,860	-	-	-	-	-	-	-	-	-	-	-	-	-
Tax-exempt reserves`132`	1.4m	1.6m	1.6m	1.5m	1.5m	1.3m	971,460	740,851	699,159	618,934	597,365	576,688	561,683	560,064	513,453	452,862	384,124	295,179	180,739
Profit (loss) carried forward`14`	0	-78,414	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Provisions and deferred taxes`16`	165,321	194,699	208,419	222,624	227,494	226,772	214,700	184,456	173,570	165,471	159,128	152,733	153,910	152,939	139,164	112,719	90,885	66,820	36,300
Provisions for liabilities and charges`160/5`	165,321	194,699	208,419	222,624	227,494	226,772	214,700	184,456	173,570	165,471	159,128	152,733	153,910	152,939	139,164	112,719	90,885	66,820	36,300
Pensions and similar obligations`160`	-	-	-	0	5,200	5,200	5,200	-	-	-	-	-	-	-	-	-	-	-	-
Other liabilities and charges`164/5`	165,321	194,699	208,419	222,624	222,294	221,572	209,500	184,456	173,570	165,471	-	-	-	-	-	-	-	-	-
Amounts payable`17/49`	11,035	80,275	114,268	178,904	526,828	1.0m	1.1m	210,329	133,403	187,743	186,847	196,074	121,708	275,652	366,379	233,578	355,608	320,423	301,147
Amounts payable after more than one year`17`	-	-	-	0	38,000	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Other amounts payable`178/9`	-	-	-	0	38,000	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Amounts payable within one year`42/48`	11,035	80,275	114,268	131,707	441,631	967,215	1.0m	163,117	86,188	140,545	115,215	128,124	121,606	275,426	365,357	231,933	355,139	319,741	301,086
Current portion of amounts payable after more than one year`42`	-	-	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-
Financial debts`43`	-	-	-	-	-	-	-	-	0	0	0	-	-	-	-	-	-	-	-
Credit institutions`430/8`	-	-	-	-	-	-	-	-	0	0	0	-	-	-	-	-	-	-	-
Trade debts`44`	11,035	72,496	79,216	97,514	295,239	73,128	151,446	116,556	60,012	103,342	67,061	60,608	43,425	114,237	268,780	91,996	61,785	59,296	239,313
Suppliers`440/4`	11,035	72,496	79,216	97,514	295,239	73,128	151,446	116,556	60,012	103,342	67,061	60,608	43,425	114,237	268,780	91,996	61,785	59,296	239,313
Advances received on contracts in progress`46`	-	0	24,000	0	129,000	851,703	697,815	1,200	0	11,661	0	20,000	0	20,000	-	35,112	140,050	142,223	38,700
Taxes, remuneration and social security`45`	0	7,779	11,052	34,193	17,392	42,385	172,813	45,361	26,176	25,542	48,154	47,516	78,182	31,328	15,532	23,780	26,458	25,384	23,073
Taxes`450/3`	-	0	1,691	2,234	1,101	13,487	137,733	4,197	6,964	32	565	9,887	15,964	101	101	113	113	113	-
Remuneration and social security`454/9`	0	7,779	9,361	31,958	16,291	28,898	35,081	41,164	19,212	25,511	47,589	37,629	62,218	31,228	15,431	23,667	26,346	25,271	23,073
Other amounts payable`47/48`	-	-	-	-	-	-	-	-	-	-	-	-	0	109,862	81,045	81,045	126,845	92,838	-
Accrued charges and deferred income`492/3`	-	-	0	47,198	47,198	47,198	47,198	47,212	47,215	47,198	71,632	67,950	101	225	1,023	1,645	470	682	61
Income statement
Non-recurring operating income`76A`	745	277	47,198	0	-	-	-	-	0	3	8,548	0	13,058	5,389	-	-	6,194	7,992	-
Gross operating margin`9900`	19,645	330,317	510,075	703,172	733,199	859,439	945,492	698,718	771,364	726,834	731,479	681,212	747,864	824,441	803,528	678,246	761,094	723,000	830,848
Remuneration, social security and pensions`62`	143,077	424,470	489,588	605,285	481,665	541,558	634,992	606,617	627,182	648,402	671,626	636,136	720,998	738,852	679,050	568,280	640,186	584,097	607,199
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	0	18,803	27,102	27,657	27,810	16,744	42,036	34,413	42,066	45,429	35,869	29,122	35,580	34,210	27,885	17,717	15,307	6,348	2,149
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)`631/4`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	1,750	-	-	-	-
Provisions for liabilities and charges: additions (uses and reversals)`635/8`	-29,378	-13,719	-14,205	-4,870	722	12,073	30,244	10,886	8,099	6,343	6,395	-1,177	971	13,775	26,445	21,834	24,065	30,520	36,300
Other operating charges`640/8`	530	2,060	2,941	1,155	6,053	1,406	3,276	2,531	10,007	8,266	7,075	2,088	2,321	2,366	8,291	2,528	2,697	2,720	4,860
Non-recurring operating charges`66A`	518	120	40	549	421	204	401	190	178	185	430	1,026	3,799	259	3,496	5,163	390	463	369
Operating profit (loss)`9901`	-95,102	-101,415	4,610	73,396	216,528	287,455	234,543	44,081	83,833	18,209	10,513	15,042	-12,006	35,237	60,108	67,888	78,840	99,315	180,339
Financial income`75/76B`	16,056	23,380	23,459	425	47	308	124	704	2,722	3,035	3,149	2,926	3,716	7,553	4,559	4,694	5,431	8,792	2,224
Recurring financial income`75`	16,056	23,380	23,459	425	47	308	124	704	2,722	3,035	3,149	2,926	3,716	7,553	4,559	4,694	5,431	8,792	2,224
Financial charges`65/66B`	234	187	98	221	188	427	143	230	171	154	470	272	136	194	579	107	218	107	147
Recurring financial charges`65`	234	187	98	221	188	427	143	230	171	154	470	272	136	194	579	107	218	107	147
Profit (loss) for the period before taxes`9903`	-79,280	-78,222	27,970	73,600	216,387	287,336	234,524	44,554	86,383	21,090	21,311	16,670	833	47,726	60,592	67,312	89,857	115,529	182,048
Income taxes`67/77`	-778	193	1,906	1,226	21	3,212	3,914	2,863	6,158	-479	633	805	-786	1,115	-	-1,425	912	1,089	309
Profit (loss) for the period`9904`	-78,502	-78,414	26,064	72,374	216,366	284,124	230,610	41,691	80,225	21,569	20,677	15,865	1,619	46,611	60,592	68,737	88,945	114,440	181,739
Transfer from tax-exempt reserves`789`	156,917	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Transfer to tax-exempt reserves`689`	-	0	26,064	72,374	216,366	284,124	230,610	41,691	80,225	21,569	20,677	15,005	1,619	46,611	60,592	68,737	-	114,440	-
Profit (loss) for the period to be appropriated`9905`	78,414	-78,414	-	0	0	0	0	0	0	0	0	860	0	0	0	0	88,945	0	181,739
Appropriation of the result
Profit (loss) to be appropriated`9906`	0	-78,414	-	0	0	0	0	0	0	0	0	860	0	0	0	0	88,945	0	181,739
Profit (loss) brought forward from the previous period`14P`	-78,414	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Transfer to equity`691/2`	-	-	-	-	0	0	0	-	-	-	-	860	-	-	-	0	88,945	0	181,739
To the legal reserve`6920`	-	-	-	-	-	-	-	-	-	-	-	860	-	-	-	-	-	-	1,000
To other reserves`6921`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	88,945	0	180,739
Social balance sheet
Average staff (FTE)`9087`	4	8.8	10.3	12.4	11.6	14.7	16.4	18.1	16.7	16.8	16.9	17.6	18.1	19.2	18.5	16.4	17	15.8	16.7
Hours worked`1013`	3,416	10,970	12,585	15,090	12,432	14,422	18,438	17,929	19,013	20,431	20,954	18,537	22,094	23,521	23,219	20,191	22,171	21,345	24,686
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Financial year	Type	Filed	Reference	Document
31-12-2025	micro format	27-07-2026	2026-00334627	PDF
31-12-2024	micro format	25-07-2025	2025-00306859	PDF
31-12-2023	full format	29-08-2024	2024-00393853	PDF
31-12-2022	full format	10-08-2023	2023-00322339	PDF
31-12-2021	full format	23-08-2022	2022-20308927	PDF
31-12-2020	full format	30-08-2021	2021-61800277	PDF
31-12-2019	full format	23-09-2020	2020-55100524	PDF
31-12-2018	full format	26-08-2019	2019-52200537	PDF
31-12-2017	full format	31-07-2018	2018-43600016	PDF
31-12-2016	full format	16-08-2017	2017-44200460	PDF
31-12-2015	full format	05-08-2016	2016-41200205	PDF
31-12-2014	full format	09-06-2015	2015-16300427	PDF
31-12-2013	full format	23-06-2014	2014-20400018	PDF
31-12-2012	full format	29-07-2013	2013-37800063	PDF
31-12-2011	full format	18-06-2012	2012-19300290	PDF
31-12-2010	full format	23-05-2011	2011-12100467	PDF
31-12-2009	full format	24-06-2010	2010-21000123	PDF
31-12-2008	full format	24-07-2009	2009-46300235	PDF
31-12-2007	full format	17-06-2008	2008-25100276	PDF

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007
EBITDA	-95,102	-82,612	31,711	101,054	244,339	304,199	276,579	78,494	125,898	63,639	46,383	44,164	23,574	69,447	87,992	85,605	94,146	105,663	182,488
Cash flow	-78,502	-59,611	53,166	100,031	244,177	300,868	272,646	76,104	122,291	66,998	56,547	44,987	37,199	80,821	88,476	86,454	104,252	120,788	183,888
Investment in fixed assets (approximation)	0	0	0	0	0	79,514	43,208	1,812	82,055	96,983	103,472	5,089	141,070	43,873	51,224	12,052	44,470	28,995	4,345
Change in cash	-106,407	5,529	-448,600	372,993	-1.3m	1.0m	150,910	63,097	-415,438	78,325	-116,117	190,758	-188,439	85,263	208,265	33,711	-14,547	45,422	-
Working capital	1.6m	1.7m	1.8m	1.8m	1.7m	1.4m	1.2m	932,043	846,868	747,620	629,253	655,874	549,305	637,885	587,959	524,884	427,473	343,839	220,904
Solvency	89.0%	84.6%	83.1%	79.6%	66.4%	50.7%	43.6%	65.9%	70.1%	64.4%	64.1%	63.1%	67.8%	56.9%	50.7%	57.0%	46.6%	43.7%	35.6%
Current ratio	-	22.27	16.58	14.58	4.92	2.50	2.17	6.71	10.83	6.32	6.46	6.12	5.52	3.32	2.61	3.26	2.20	2.08	1.73
Quick ratio	-	22.21	16.53	14.49	4.41	2.48	2.15	6.31	10.00	5.02	5.71	5.78	5.18	3.01	2.51	3.17	2.05	2.02	1.63
Debt to equity	0.01	0.05	0.07	0.11	0.35	0.79	1.08	0.28	0.19	0.29	0.30	0.33	0.21	0.49	0.71	0.51	0.91	1.06	1.61
ROE	-5.5%	-5.2%	1.6%	4.6%	14.5%	22.3%	23.2%	5.5%	11.1%	3.4%	3.3%	2.7%	0.3%	8.2%	11.7%	15.0%	22.8%	38.0%	97.3%
ROA	-4.9%	-4.4%	1.4%	3.7%	9.6%	11.3%	10.1%	3.6%	7.8%	2.2%	2.1%	1.7%	0.2%	4.7%	5.9%	8.5%	10.6%	16.6%	34.7%
Interest coverage	-406.68	-442.49	over 100	over 100	over 100	-	-	-	-	-	-	-	-	-	-	-	-	-	-

Item	31-12-2025	31-12-2024	31-12-2023	31-12-2022	31-12-2021
Employees at the balance-sheet date	1	7	9	12	12
full-time	1	6	8	11	11
part-time	0	1	1	1	1
in full-time equivalents	1	6.5	8.5	11.5	11.5
Average over the year, in full-time equivalents	4	8.8	10.3	12.4	11.6
On a permanent contract	1	7	9	12	12
Joined	3	4	4	2	1
Left	9	6	6	2	2

Item	2025	2024	2023	2022	2021
Tangible fixed assets	-	-	€0	€0	€0
Financial fixed assets	€0	-	-	-	-
Depreciation and write-downs of the year	€0	€18,803	€27,102	€27,657	€27,810

POINT D'APPUI, SERVICE D'AIDE AUX PERSONNES SANS PAPIERS registered office since 15-01-1996	founded in 1996 0457.705.089
Mille et une choses à faire registered office since 14-03-1984	founded in 1984 0425.795.059

Overview

Lifetime

Key points

Losses

Turnover

Staff

Filings

Board

Position in the sector

Checked score

Score breakdown

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Credit verdict

Signals

Board and ownership

Recent changes

Comparable companies

Official details

Annual accounts 2025

Insights on STEP CONSTRUCTION

Financials

Annual accounts 2025

Balance sheet

Change in equityin €m

Change in cashin euro

Position in the sector

Solvency89.0%

Current ratio-

Return on assets-4.9%

Staff

Staff cost per FTE€35,769

Joined and left-6

Filed annual accounts

Filings

Key figures and ratios

Social balance sheet

Investments

Insights on STEP CONSTRUCTION

Board & ownership

Board

Mandates through the years

Control

Capital

Articles of association

Network & group

No group

At the same address

Timeline

Timeline

History

Company details

Identity

Activities

Registered office and establishments

Buildings and parcels at the address

Location

Parcels

Recognitions

Recognised contractor

Licences in the Official Gazette

Invoicing and payment