VIKO CONSTRUCT
ActiveSummary
VIKO CONSTRUCT has been active since 2023 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €14,611 and a net result of €4,541. Its solvency ranks better than 87% of 9,327 sector peers (NACE 41, financial year 2025). The computed 12-month bankruptcy probability is 1.4% (low).
Overview
- Equity
- €14,611
- Profit
- €4,541
Why 66raises riskSize: turnover €72,770, total assets €18,616Founded in 2023Sector: Construction of residential and non-residential buildings (NACE 41)lowers riskLiquidity: current ratio 4.65, cash €5,063Show the evidence
Checked score
About 1 in 100 comparable companies go bankrupt within 12 months (an estimate).
How it is calculated
The band follows from the bankruptcy probability, on a scale where 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 41, micro): better than 92% on solvency, 80% on liquidity, 82% on profitability and 50% on growth.
The bankruptcy probability was computed on 27-10-2026 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.
Some facts cap the score, however low the probability. Negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late hold it at Fair at most (59); two missing filings, at Weak (44). An ongoing judicial reorganisation or the company's end (bankruptcy, dissolution, liquidation) holds it at Critical at most (24).
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Signals
This company filed its last 2 accounts on average 11 days before the deadline; the sector median (NACE 41) for financial year 2024 is on the deadline day, and 46% of those companies filed late.
Searched, nothing found (2)
- Annual accounts filedfinancial year 2025 · micro…
- Annual accounts filedfinancial year 2024 · micro…
- IncorporationAppointment: GHERCIU Ion (sole director)…
Financials · financial year 2025, micro format
2024 to 2025, 2 financial years
The operating result falls in 2025; 2025 is 43% below 2024.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
How much of each euro of turnover is left from operations (EBIT margin) and what the assets earn (return on assets).
The share of the company financed with its own means. The higher it is, the better it absorbs a shock.
Short-term assets per euro of short-term debt. Above 1 the short-term debts are covered.
Use the arrow keys on the chart for the figures per year.
Sector: the middle half of NACE 41, Construction of residential and non-residential buildings: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).
Peer companies
Historical observationOf the 39,278 companies that looked in July 2024 the way this one looks now, 1.8% went bankrupt within 24 months and 95.8% are still going.
- Micro
- 2 to 5 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
A further 0.1% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 1.4% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,445 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| 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% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74.5% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 39,278 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
| Line | 2024 | 2025 | Change |
|---|---|---|---|
| Turnover70 | €99,077 | €72,770 | ▼ 26.6% |
| Goods, raw materials, services and sundry goods60/61 | €87,218 | €66,211 | ▼ 24.1% |
| Remuneration, social security and pensions62 | €656 | €196 | ▼ 70.1% |
| Other operating charges640/8 | €909 | €517 | ▼ 43.1% |
| Gross operating margin9900 | €11,859 | €6,559 | ▼ 44.7% |
| Operating profit (loss)9901 | €10,294 | €5,846 | ▼ 43.2% |
| Financial charges65/66B | €24 | €123 | ▲ 415% |
| Recurring financial charges65 | €24 | €123 | ▲ 415% |
| Profit (loss) for the period before taxes9903 | €10,270 | €5,723 | ▼ 44.3% |
| Income taxes67/77 | €2,200 | €1,182 | ▼ 46.3% |
| Profit (loss) for the period9904 | €8,070 | €4,541 | ▼ 43.7% |
| Profit (loss) for the period to be appropriated9905 | €8,070 | €4,541 | ▼ 43.7% |
| Line | 2024 | 2025 | Change |
|---|---|---|---|
| Assets | |||
| Total assets20/58 | €15,682 | €18,616 | ▲ 18.7% |
| Current assets29/58 | €15,682 | €18,616 | ▲ 18.7% |
| Amounts receivable within one year40/41 | €11,741 | €13,553 | ▲ 15.4% |
| Trade receivables40 | €1,121 | €2,419 | ▲ 116% |
| Other amounts receivable41 | €10,619 | €11,134 | ▲ 4.9% |
| Cash at bank and in hand54/58 | €3,942 | €5,063 | ▲ 28.4% |
| Equity and liabilities | |||
| Total equity and liabilities10/49 | €15,682 | €18,616 | ▲ 18.7% |
| Equity10/15 | €10,070 | €14,611 | ▲ 45.1% |
| Contributions10/11 | €2,000 | €2,000 | = |
| Profit (loss) carried forward14 | €8,070 | €12,611 | ▲ 56.3% |
| Amounts payable17/49 | €5,612 | €4,004 | ▼ 28.6% |
| Amounts payable within one year42/48 | €5,612 | €4,004 | ▼ 28.6% |
| Trade debts44 | €1,412 | €2,382 | ▲ 68.7% |
| Suppliers440/4 | €163 | - | - |
| Bills of exchange payable441 | €1,249 | €2,382 | ▲ 90.8% |
| Taxes, remuneration and social security45 | €4,200 | €1,622 | ▼ 61.4% |
| Taxes450/3 | €2,200 | €1,622 | ▼ 26.3% |
| Remuneration and social security454/9 | €2,000 | - | - |
| Line | 2024 | 2025 | Change |
|---|---|---|---|
| Profit (loss) for the period9904 | €8,070 | €4,541 | ▼ 43.7% |
| Operating cash flow (approximation) | €8,070 | €4,541 | ▼ 43.7% |
| Change in cash | - | €1,121 | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Filings with the National Bank (2)
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 30-09-2025 | micro format | 16-04-2026 | 2026-00086908 |
| 30-09-2024 | micro format | 22-04-2025 | 2025-00075174 |
Similar companies · same sector, comparable size
Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.
Directors
Mandate history
- Board
| Name | Functions and periods |
|---|---|
| GHERCIU Ion |
|
Owners and capital
Capital and shareholders
- GHERCIU Ion sole founder · 100% at incorporation
The Belgian Official Gazette names shareholders only when an act mentions them; the share register itself is not published.
- 05-05-2023 Incorporation · €2,000
Group and network
Connections & network
1 current directorThe network starts from this company’s directors. Other companies they run appear here as nodes.
History
Acts, filings and financial milestones
05-05
Gazette deed
IncorporationAppointment: GHERCIU Ion (sole director) · Founder · Founding capital6 facts ▸
- Incorporation, 02-05-2023
- Founder, GHERCIU Ion (sole founder)
- Founding capital, €2,000
- Other provision, “inbreng van eventuele eenvoudige inschrijvers”, / (deed in Dutch)
- Other provision, “aandeelhouders die hun inbreng nog niet volledig hebben volgestort”, / (deed in Dutch)
- Director appointment, GHERCIU Ion (sole director)
Register details
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 28 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.
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, with enterprise number 0801.369.260
Environmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.
Sites & property
1 establishment unit
1 parcel
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 41047C0263/00E000 | Flanders | 318 m² | 1 · 85 m² | 13.2 m · 2 |
How the parcels are linked
Articles of association
What the company does
- DurationHow long the company exists; usually unlimited, so until it is dissolved.
- Unlimited
- Name clauseThe name the company operates under according to its articles.
- VIKO CONSTRUCT
- Registered office clauseThe region of the registered office; it decides among other things the language of official documents.
- “Vlaams Gewest, Huytstraat 12,9320 Aalst (Nieuwerkerken)” (deed in Dutch)
Who represents it, and how
- Board ruleHow the board is made up, meets and takes decisions.
- “Met of zonder beperking van duur, natuurlijke personen of rechtspersonen,al dan niet aandeelhouder” (deed in Dutch)
Meetings and financial year
- Annual meetingWhen the shareholders meet each year, among other things to approve the annual accounts.
- “Zij kan alle roerende en onroerende goederen voor de uitbating of als uitrusting verwerven, verhuren of huren, oprichten, vervreemden of…” (deed in Dutch)