us-e
ActiveSummary
The computed 12-month bankruptcy probability of us-e is 2.9% (moderate). For us-e, at least two annual filings are missing. The 2023 annual accounts show equity of €183,728 and a net result of -€44,432. Equity has been shrinking by about 5.5% per year since 2018. Its solvency ranks better than 38% of 8,498 sector peers (NACE 82, financial year 2023). The company has been active since 1984 and the Belgian Official Gazette contains no insolvency or warning signals.
Overview
Overview
Official details
Source: KBO- Status
- Active since 13-06-1984 Normal situation
- Activity
- Other business support services NACE 82990
- Establishment unit
- 2.026.825.094 9160 Lokeren, since 23-04-1985
- Financial year end
- 31 December
- Peppol
- Reachable since 26-12-2025
Board and ownership
Board
- BunkCoDirector · permanent representative Van Hoecke Kurt
Shareholders
- BunkCo100%· score 56act of 15-01-2024
Financial position
- Bankruptcy probabilitywithin 12 months
- 2.9%
2023 figures too old to score
Annual accounts 2023
- Gross margin
- -€23,825
- Loss
- €44,432
- Equity
- €183,728
- ▼ 29.4%
- Total assets
- €549,772
- ▲ 44.7%
- 2024 accounts not filed, 461 days past the deadline
Turnover not published (micro format)
Signalsraises riskFigures for financial year 2023 (filed on 03-09-2024)2 financial years not filed after the legal deadline; last filed accounts filed 30 days late; 1 of the last 3 accounts lateLoss of €44,432 (financial year 2023)Two or more financial years not filed2023 accounts filed 30 days latelowers riskSector: Office administrative, office support and other business support activities (NACE 82)Show the evidence
Bankruptcy probability
No current score
Figures too old
The latest figures are for FY 2023. They are too old for a current score.
Filing: At least two annual filings are missing
Financial strength, FY 2023 · tick: 2022
Weak
Solvency
58-36
equity 33.4% of total assets
Liquidity
36-39
short-term debt 47.6% · cash 7.9%
Profitability
9-69
return on assets -8.1%
Bankruptcy probability within 12 months
2.9%
Moderate
0%0.5%1.5%4%10%≥ 25%
About 3 in 100 comparable companies go bankrupt within 12 months (an estimate).
Last 24 months
12-2024: 0.2%
01-2025: 0.2%● unchanged vs 12-2024
02-2025: 0.2%● unchanged vs 01-2025lowest value
03-2025: 0.2%● unchanged vs 02-2025
04-2025: 0.2%● unchanged vs 03-2025
05-2025: 0.2%● unchanged vs 04-2025
06-2025: 0.3%▲ +0.1 percentage points vs 05-2025
07-2025: 0.3%● unchanged vs 06-2025
08-2025: 0.5%▲ +0.2 percentage points vs 07-2025
09-2025: 0.5%● unchanged vs 08-2025
10-2025: 0.7%▲ +0.2 percentage points vs 09-2025
11-2025: 0.7%● unchanged vs 10-2025
12-2025: 1.0%▲ +0.3 percentage points vs 11-2025
01-2026: 1.9%▲ +0.9 percentage points vs 12-2025
02-2026: 1.9%● unchanged vs 01-2026
03-2026: 2.0%▲ +0.1 percentage points vs 02-2026
04-2026: 1.8%▼ -0.2 percentage points vs 03-2026
05-2026: 1.8%● unchanged vs 04-2026
06-2026: 1.8%● unchanged vs 05-2026
07-2026: 1.8%● unchanged vs 06-2026
08-2026: 2.6%▲ +0.8 percentage points vs 07-2026
09-2026: 2.6%● unchanged vs 08-2026
10-2026: 2.9%▲ +0.3 percentage points vs 09-2026highest value
11-2026: 2.9%● unchanged vs 10-2026highest value
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
Six signals.
lowers riskraises risk
raises risk · Two or more financial years not filed
Since the financial year that closed on 31-12-2024, 2 financial years are missing at the National Bank. A company this far behind goes bankrupt within the year nineteen times as often as a punctual filer.
NBB · 10 filingsPosition against the passed deadline
31-12-2024 year end31-07-2025 deadline04-11-2026 today
raises risk · 2023 accounts filed 30 days late
The financial year that closed on 31-12-2023 was due by 31-07-2024 and was filed on 30-08-2024, 30 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 · 10 filingsDeviation from the deadline
2025
not filed
2024
not filed
2023
30 days late
2022
3 days early
2021
107 days late
2020
26 days late
2019
109 days late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
The company filed its last 5 accounts on average 54 days after the deadline. In the sector (NACE 82), the median for financial year 2024 was 7 days before the deadline, and 35% of those companies filed late.
Searched, nothing found (1)
Financials
Financials · financial year 2023, micro format
2024 annual accounts not yet filed, deadline passed on 31 July 2025 The financial year closed on 31 December 2024. The accounts are due at the latest 7 months after the close (Companies Code art. 3:10). 2 financial years without a filing since the last one filed. Source: NBB filings, as of 4 November 2026.
Annual accounts 2023 filed on 30-08-2024 PDF all 39 filings
Equity
€183,728▼ 29.4%
2022 · €260,396
Total assets
€549,772▲ 44.7%
2022 · €379,819
Net result
-€44,432
2022 · €28,269
Working capital
-€162,955
2022 · €270,170
Multi-year overview
2018 to 2023, 6 financial yearsOperating result
-€44,266
2023
20182023
Net result
-€44,432
2023
lowest quarter of the sector
20182023
Equity
€183,728
▼ 29.4%
2023
highest quarter of the sector
20182023
Total assets
€549,772
▲ 44.7%
2023
highest quarter of the sector
20182023
Debt
€366,044
▲ 207%
2023
20182023
Working capital
-€162,955
2023
lowest quarter of the sector
20182023
Solvency
33.4%
▼ 35.1pp
2023
middle half of the sector
20182023
Current ratio
0.38
▼ 26.35
2023
lowest quarter of the sector
20182023
Return on assets (ROA)
-8.1%
▼ 15.5pp
2023
lowest quarter of the sector
20182023
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line201820192020202120222023
Operating result-€9,906--€442,712▼ 4,369%-€15,535▲ 96.5%€5,382€42,031▲ 681%-€44,266
Net result-€1,750--€287,259▼ 16,315%-€10,863below the sector's middle half▲ 96.2%€10,310within the sector's middle half€28,269within the sector's middle half▲ 174%-€44,432below the sector's middle half
Equity€519,940-€232,680▼ 55.2%€221,817above the sector's middle half▼ 4.7%€232,127above the sector's middle half▲ 4.6%€260,396above the sector's middle half▲ 12.2%€183,728above the sector's middle half▼ 29.4%
Total assets€732,822-€394,553▼ 46.2%€371,900within the sector's middle half▼ 5.7%€351,978within the sector's middle half▼ 5.4%€379,819within the sector's middle half▲ 7.9%€549,772above the sector's middle half▲ 44.7%
Debt€35,889-€161,873▲ 351%€150,083▼ 7.3%€119,851▼ 20.1%€119,423▼ 0.4%€366,044▲ 207%
Working capital€88,601-€228,743▲ 158%€223,972above the sector's middle half▼ 2.1%€220,061above the sector's middle half▼ 1.7%€270,170above the sector's middle half▲ 22.8%-€162,955below the sector's middle half
Solvency71.0%-59.0%▼ 12.0pp59.6%within the sector's middle half▲ 0.7pp65.9%within the sector's middle half▲ 6.3pp68.6%within the sector's middle half▲ 2.6pp33.4%within the sector's middle half▼ 35.1pp
Current ratio3.47-7.94▲ 4.477.51above the sector's middle half▼ 0.4314.26above the sector's middle half▲ 6.7526.73above the sector's middle half▲ 12.470.38below the sector's middle half▼ 26.35
Return on assets (ROA)-0.2%--72.8%▼ 72.6pp-2.9%below the sector's middle half▲ 69.9pp2.9%within the sector's middle half▲ 5.8pp7.4%within the sector's middle half▲ 4.5pp-8.1%below the sector's middle half▼ 15.5pp
above
within
below
The sector band is the middle half of the companies in Office administrative, office support and other business support activities (NACE 82). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
The operating result for 2023 is a loss of €44,266, after a profit of €42,031 in 2022.
Turnover and EBIT margin are not published. The micro format does not require them.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Assets €549,772
Fixed assets
€450,971 ▲ 355%
Current assets
€98,800 ▼ 64.8%
Equity and liabilities €549,772
Equity
€183,728 ▼ 29.4%
Debt
€366,044 ▲ 207%
Debt's share of the balance-sheet total rises from 31.4% to 66.6%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
-€25,458▼
2022 · €58,198
Cash flow
-€25,623▼
2022 · €44,436
Debt to equity
1.99▲
2022 · 0.46
ROE
-24.2%▼
2022 · 10.9%
Interest coverage
-79.81▼
2022 · 9.82
Debt ≤ 1 year
€261,756▲
2022 · €10,500
Debt > 1 year
€76,485▼
2022 · €108,923
Income taxes
-€153▼
2022 · €10,500
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Investments
| Item | 2021 | 2022 | 2023 |
|---|---|---|---|
| Tangible fixed assets | €1,798 | - | €370,631 |
| Depreciation and write-downs of the year | - | €16,167 | €18,809 |
Source: notes to the 2021 to 2023 annual accounts (statement of fixed assets)
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €33,982 | €27,554 | €19,350 | - | €16,167 | €18,809 | ▲ 16.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | - | - | - | -€54,740 | €0 | - |
| Other operating charges640/8 | - | - | - | €1,977 | €1,504 | €1,633 | ▲ 8.6% |
| Gross operating margin9900 | €27,039 | €7,111 | €6,153 | €7,359 | €4,961 | -€23,825 | - |
| Operating profit (loss)9901 | -€9,906 | -€442,712 | -€15,535 | €5,382 | €42,031 | -€44,266 | - |
| Financial income75/76B | - | - | - | €7,154 | €2,666 | €0 | ▼ 100% |
| Recurring financial income75 | - | - | €8,052 | €7,154 | €2,666 | €0 | ▼ 100% |
| Financial charges65/66B | - | - | - | €1,625 | €5,928 | €319 | ▼ 94.6% |
| Recurring financial charges65 | - | €2,709 | €3,380 | €1,625 | €5,928 | €319 | ▼ 94.6% |
| Profit (loss) for the period before taxes9903 | -€3,252 | -€445,422 | -€10,863 | €10,911 | €38,769 | -€44,585 | - |
| Income taxes67/77 | - | €18,831 | - | €601 | €10,500 | -€153 | - |
| Profit (loss) for the period9904 | -€1,750 | -€287,259 | -€10,863 | €10,310 | €28,269 | -€44,432 | - |
| Profit (loss) for the period to be appropriated9905 | €1,755 | €74,298 | -€10,863 | €10,310 | €28,269 | -€44,432 | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|---|
| Assets | |||||||
| Total assets20/58 | €732,822 | €394,553 | €371,900 | €351,978 | €379,819 | €549,772 | ▲ 44.7% |
| Formation expenses20 | €8,205 | - | - | - | - | - | - |
| Fixed assets21/28 | €600,127 | €132,868 | €113,518 | €115,316 | €99,149 | €450,971 | ▲ 355% |
| Tangible fixed assets22/27 | €600,127 | €132,868 | €113,518 | €115,316 | €99,149 | €450,971 | ▲ 355% |
| Land and buildings22 | - | - | - | €115,316 | €99,149 | €80,340 | ▼ 19.0% |
| Assets under construction and advance payments27 | - | - | - | - | - | €370,631 | - |
| Current assets29/58 | €124,491 | €261,685 | €258,382 | €236,662 | €280,670 | €98,800 | ▼ 64.8% |
| Amounts receivable after more than one year29 | - | - | - | €83,061 | €42,058 | €0 | ▼ 100% |
| Other amounts receivable291 | - | - | - | €83,061 | €42,058 | €0 | ▼ 100% |
| Amounts receivable within one year40/41 | €88,073 | €211,073 | €135,078 | €153,467 | €162,199 | €55,177 | ▼ 66.0% |
| Other amounts receivable41 | - | - | - | €153,467 | €162,199 | €55,177 | ▼ 66.0% |
| Cash at bank and in hand54/58 | €24,417 | €50,612 | €268 | €133 | €76,413 | €43,623 | ▼ 42.9% |
| Equity and liabilities | |||||||
| Total equity and liabilities10/49 | €732,822 | €394,553 | €371,900 | €351,978 | €379,819 | €549,772 | ▲ 44.7% |
| Equity10/15 | €519,940 | €232,680 | €221,817 | €232,127 | €260,396 | €183,728 | ▼ 29.4% |
| Contributions10/11 | €18,736 | €18,736 | €18,736 | €18,736 | €18,736 | €61,500 | ▲ 228% |
| Capital10 | - | - | - | €18,736 | €18,736 | €61,500 | ▲ 228% |
| Issued capital100 | - | - | - | €18,736 | €18,736 | €61,500 | ▲ 228% |
| Reserves13 | €498,575 | €137,018 | €137,018 | €137,018 | €137,018 | €79,018 | ▼ 42.3% |
| Non-distributable reserves130/1 | - | - | - | €14,874 | €14,874 | €14,874 | = |
| Legal reserve130 | - | - | - | €14,874 | €14,874 | €14,874 | = |
| Distributable reserves133 | - | - | - | €122,144 | €122,144 | €64,144 | ▼ 47.5% |
| Profit (loss) carried forward14 | €2,629 | €76,926 | €66,064 | €76,373 | €104,642 | €43,210 | ▼ 58.7% |
| Provisions and deferred taxes16 | €176,993 | - | - | - | - | - | - |
| Amounts payable17/49 | €35,889 | €161,873 | €150,083 | €119,851 | €119,423 | €366,044 | ▲ 207% |
| Amounts payable after more than one year17 | - | €128,931 | €115,673 | €103,250 | €108,923 | €76,485 | ▼ 29.8% |
| Financial debts170/4 | - | - | - | €103,250 | €108,923 | €76,485 | ▼ 29.8% |
| Amounts payable within one year42/48 | €35,889 | €32,942 | €34,410 | €16,600 | €10,500 | €261,756 | ▲ 25× |
| Current portion of amounts payable after more than one year42 | - | - | - | €16,219 | - | €16,219 | - |
| Trade debts44 | - | - | €1,152 | €381 | - | €44,294 | - |
| Suppliers440/4 | - | - | - | €381 | - | €44,294 | - |
| Taxes, remuneration and social security45 | - | - | - | - | €10,500 | €0 | ▼ 100% |
| Taxes450/3 | - | - | - | - | €10,500 | €0 | ▼ 100% |
| Other amounts payable47/48 | - | - | - | - | - | €201,243 | - |
| Accrued charges and deferred income492/3 | - | - | - | - | - | €27,803 | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€1,750 | -€287,259 | -€10,863 | €10,310 | €28,269 | -€44,432 | - |
| + Depreciation and write-downs630 | €33,982 | €27,554 | €19,350 | - | €16,167 | €18,809 | ▲ 16.3% |
| Operating cash flow (approximation) | €32,232 | -€259,705 | €8,487 | €10,310 | €44,436 | -€25,623 | - |
| Investment in fixed assets (approximation) | - | €439,704 | €0 | -€1,798 | €0 | -€370,631 | - |
| Change in cash | - | €26,195 | -€50,344 | -€135 | €76,280 | -€32,790 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Latest 10 of 39 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2023 | micro format | 30-08-2024 | 2024-00437966 | |
| 31-12-2022 | micro format | 28-07-2023 | 2023-00291339 | |
| 31-12-2021 | micro format | 15-11-2022 | 2022-20522875 | |
| 31-12-2020 | micro format | 26-08-2021 | 2021-54200098 | |
| 31-12-2019 | micro format | 17-11-2020 | 2020-71100553 | |
| 31-12-2018 | micro format | 06-08-2019 | 2019-43900551 | |
| 31-12-2017 | micro format | 03-08-2018 | 2018-43100079 | |
| 31-12-2016 | abbreviated format | 27-07-2017 | 2017-38300333 | |
| 31-12-2015 | abbreviated format | 31-05-2016 | 2016-13800339 | |
| 31-12-2014 | abbreviated format | 02-06-2015 | 2015-13600374 |
Board & ownership
Directors
Directors
1 director, last change in 2024
Board 1
BunkCo
Current
Director (not named in the articles) · appointed in the act of 15-01-2024 · earlier manager, from 26-01-2023 to 15-01-2024 · Private limited company · permanent representative: Van Hoecke Kurt · listed in the 2023 annual accounts, filed on 30-08-2024
Permanent representatives 1
Van Hoecke Kurt
Current
Permanent representative · appointed in the act of 15-01-2024 · for BunkCo
Owners and capital
Shareholders
1 ownerChain of control
- BunkCo
- us-e
Owners 1
- BunkCoparentSourceact 15-01-2024Equity €1.7m Profit of €250,442 in 2024 (loss of €30,051 in 2023) Checked score 56100%
Capital transactions
Shareholders according to the deeds
After the capital increase
act of 15-01-2024 ↗
- Bunkco (BE 0883.512.127) €42,763.89
Stated in the act
act of 15-01-2024 ↗
- Bunkco (BE 0883.512.127) all shares
Stated in the act
act of 27-03-2023 ↗
- Bunkco BV (BE 0883.512.127) nieuwe vennoot
Share transfer
act of 27-03-2023 ↗
- Dominieke Vermeir to Bunkco BV (BE 0883.512.127) 599 shares
- Bernard Van Damme to Bunkco BV (BE 0883.512.127) 1 share
Capital over time
- 15-01-2024 Capital increase of €42,763.89 · to €61,500 · no new shares · in cash
Mandate history
3 people, 1 in office
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| BunkCo |
|
| Van De Wiele Antoon |
|
| Vermeir Dominieke |
|
Articles of association
- Board ruleThese rules set how the board is made up, meets and takes decisions.
- “1, eenhoofdig bestuur”“1, enige bestuurder”
Articles of association, deed of 15-01-2024 (in Dutch)
Network & group
Companies at the same address
1 other companyConnections & network
1 current directorThe board mandates are listed under Board mandates elsewhere. The network lets you explore the same ties.
This company
Company
Director
Shareholding
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Timeline
Acts, filings and financial milestones
2024
30-08
micro format · 30 days late
15-01
Gazette deed
Company renamed from Immobiliën Wiemeir to us-eCapital increase of €42,763.89 to €61,500 · Change of role: Bunkco, from manager to director · Resignations: Van De Wiele Antoon (statutory manager) and Vermeir Dominieke (statutory manager)19 points ▸
Gazette deed
Company renamed from Immobiliën Wiemeir to us-e
Capital increase of €42,763.89 to €61,500 · Change of role: Bunkco, from manager to director · Resignations: Van De Wiele Antoon (statutory manager) and Vermeir Dominieke (statutory manager)19 points ▸
- General meeting, 21-12-2023
- Director resignation, Van De Wiele Antoon (statutory manager)
- Director resignation, Vermeir Dominieke (statutory manager)
- Other provision, “verslag uitbreiding voorwerp, zaakvoerder” (deed in Dutch)
- Purpose change
- Name change, us-e
- Capital increase, €42,763.89
- Bunkco holds all the shares, mentioned 2 times in the deed
- Bank account, 42763.89, “BE20 7370 7392 5056” (deed in Dutch)
- Capital, €61,500
- Legal-form conversion, “naamloze vennootschap” (deed in Dutch)
- Director resignation, Bunkco (manager)
- The act holds 7 more points.
2023
28-07
micro format · 3 days before the deadline
27-03
Gazette deed
1 director appointed, 1 director resigningResignation: Dominieke Vermeir (manager) · Appointment: Bunkco BV (manager) · Permanent representative: Van Hoecke Kurt8 points ▸
Gazette deed
1 director appointed, 1 director resigning
Resignation: Dominieke Vermeir (manager) · Appointment: Bunkco BV (manager) · Permanent representative: Van Hoecke Kurt8 points ▸
- General meeting, 26-01-2023
- Share transfer, Dominieke Vermeir → Bunkco BV
- Share transfer, Bernard Van Damme → Bunkco BV
- Partner, Bunkco BV (nieuwe vennoot)
- Director resignation, Dominieke Vermeir (manager)
- Director discharge, Dominieke Vermeir
- Director appointment, Bunkco BV (manager)
- Permanent representative, Van Hoecke Kurt
2022
31-12
Financial
Highest result from 2018 to 2023net €28,269 ▲174%
The operating result of €42,031 and the net result of €28,269 are both a record.
15-11
micro format · 107 days late
2021
31-12
Financial
Back to profitnet €10,310
The net result is €10,310, after 3 loss-making years.
26-08
micro format · 26 days late
2020
17-11
micro format · 109 days late
2019
31-12
Financial
Weakest financial yearnet -€287,259
The net result drops to -€287,259, the lowest from 2018 to 2023. It recovers the following year.
31-12
Financial
Liquidity more than doubledcurrent ratio 7.94
The current ratio rises from 3.47 to 7.94. Short-term debt falls from €35,889 to €32,942.
06-08
micro format · 6 days late
Show earlier events
2018
03-08
micro format · 3 days late
2017
27-07
abbreviated format · 4 days before the deadline
2016
31-05
abbreviated format · 61 days before the deadline
2015
02-06
abbreviated format · 59 days before the deadline
Financial milestoneGazette deedNBB filingFinancial 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
Register details
Identity
KBO recordName
us-e in Dutch
Former name
Immobiliën Wiemeir until the act of 15-01-2024
Enterprise number
0426.950.547
Legal form
Public limited company
Status
Active, normale toestand
Founded
13-06-1984
Entity type
Legal entity
DurationMost companies exist for an unlimited period, until they are dissolved.
Unlimited
deed of 15-01-2024 (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.
“Vlaamse Gewest, overbrenging naar tweetalig gebied Brussel Hoofdstad of Nederlands taalgebied door eenvoudige beslissing van de enige…”
deed of 15-01-2024 (in Dutch)Registered office and establishments
Registered office
Brielmolenstraat 91, 9160 Lokeren, Belgium
Establishment unit
Us-e, Brielmolenstraat 91, 9160 Lokeren since 23-04-1985 · unit number 2.026.825.09468201 Renting and operating of own or leased residential real estate, excluding social housing
Activities
NACEBEL 202582990
Other business support services main activity
Codes under NACEBEL 2008
82990
Other business support services main activity
Invoicing and payment
VAT number
BE 0426.950.547
Financial year and general meeting
Accounts at the NBBFinancial year end
31-12
Sites & property
Location
Buildings and parcels at the address
Ground area
2,082 m²
Building footprint
852 m²
Building volume
2,501 m³
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 46007D0847/00D000 | Flanders | 2,082 m² | 1 · 852 m² | 6.3 m · 1 |