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A C & C

Open bankruptcy
Private limited company (pre-2019)founded 2004KBO/BCE: BE 0865.471.513

A bankruptcy procedure is open for A C & C according to publications in the Belgian State Gazette; curator: PETRA SEYMOENS.

Summary

The 2017 annual accounts show equity of €149,943 and a net result of -€40,392.

Are you a creditor?

Open bankruptcy Source: Belgian Official Gazette

If this company owes you money, you are not paid automatically: you file your claim yourself, within the deadline the judgment sets.

The procedure

Court
Enterprise Court of Ghent, Dendermonde division
Declared bankrupt
27 January 2020
Supervising judge
Rudy Debbaut
Official Gazette
31-01-2020 (pdf) ↗search the document for 2020/104272

Deadlines

Provisional date payments stopped
27 July 2019Moved back by judgment of 8 June 2020. Payments and security you received since that day can in some cases be challenged by the curator.art. XX.105, XX.111 and XX.112 CEL
Appeal or third-party opposition until
passed on 15 February 2020Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
File the claim in RegSol until
passed on 26 February 2020art. XX.104 and XX.155 CEL
First verification report
passed on 6 March 2020Goods that belong to you, such as those delivered under retention of title, are reclaimed before this day.art. XX.104 and XX.194 CEL
Late claim until
passed on 27 January 2021Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL

Curator

  • Petra SeymoensEdingsesteenweg 268, 9400 Ninovepetra.seymoens@advo-seymoens.be

What to do now

  1. Do not deliver on credit any more without an agreement with the curator.
  2. Gather your documents: invoices, purchase orders, contract, delivery notes and reminders.
  3. File your proof of claim in RegSol (regsol.be), yourself with eID or itsme, or through your lawyer. State principal, interest and costs separately, and any preferential right you hold.
  4. Delivered under retention of title? Reclaim your goods before the first report on the verification of claims.
  5. Ask your accountant about the VAT on the unpaid invoices: in a bankruptcy it can be recovered under conditions.
  6. Follow the file in RegSol: the verification report (admitted or disputed) and the curator's reports appear there.

The deadlines above come from the publication of the judgment. Check them in RegSol before you file anything; a passed deadline no longer applies.

File a claim in RegSol ↗ Watch Follow this bankruptcy: you are alerted when it is closed or reversed.

General information, not legal advice. If in doubt, the curator, your lawyer or your accountant can help.Creditor guide for this company

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Signals

Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Register: open bankruptcy
The KBO register records the legal situation: open bankruptcy. This is today's state according to the register itself; the register carries no start date.
KBO · legal situation
raises risk · Open bankruptcy
Active bankruptcy procedure in the Belgisch Staatsblad. Claims are handled by the appointed curator.
Belgian State Gazette
neutral · Filed after the deadline
The financial year that closed on 31-12-2017 was due by 31-07-2018 and was filed on 24-09-2018, 55 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 · 10 filings
Deviation from the deadline
2025
not confirmed
2024
not filed
2023
not filed
2022
not filed
2021
not filed
2020
not filed
2019
not filed
← before the deadline after the deadline →
tick = median of all Belgian filingsring = median in the sector

The sector median for financial year 2024 is 1 day before the deadline, and 42% of the sector filed late.

Checked, nothing found (1)
neutral · No strike-offs in the KBO publications
We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
KBO publications · our coverage

Name match with a sanctions list

1 entry
SZRZ Rt.alias Aкционерное общество “Cаратовский радиоприборный завод”
EU sanctions list · programme UKR · 2024/753 (OJ L23022024) · listed since 23-02-2024 · exact name match (100%)

A name match is not a finding that this company itself is on the list; check the entry at the source.

History

On 26 May 2004, A C & C was incorporated.1 Total assets went from EUR 490,609 in 2013 to EUR 294,920 in 2017 and headcount from 1.5 to 1 full-time equivalents.2 The company was declared bankrupt on 27 January 2020.3

  1. 1Crossroads Bank for Enterprises
  2. 2National Bank, annual accounts 2013 and 2017
  3. 3Belgian State Gazette, 31-01-2020

Go further with this company

Investigating this company? Keep it with today's facts in a case file.

Financials · fiscal year 2017, micro schema

Source amounts without an identifiable currency are assumed to be EUR.

Turnover
€0
Total assets
€294,920=
2016 · €294,920
Net result
-€40,392=
2016 · -€40,392
Working capital
€101,971=
2016 · €101,971
Trend over the years

Click a name to add, emphasise or remove a line.

Every figure with its change against the fiscal year before
favourable unfavourable
Line20132014201520162017
Turnover€0
Operating result€72,223-€5,446▼ 92.5%-€44,855-€43,284▲ 3.5%-€43,284=
Net result€65,321-€12,501▼ 80.9%-€37,875-€40,392▼ 6.6%-€40,392=
Equity€188,994-€201,495▲ 6.6%€163,620▼ 18.8%€123,228▼ 24.7%€149,943▲ 21.7%
Total assets€490,609-€363,587▼ 25.9%€390,454▲ 7.4%€294,920▼ 24.5%€294,920=
Debt€267,616-€128,092▼ 52.1%€192,834▲ 50.5%€137,692▼ 28.6%€137,692=
Working capital€142,761-€174,666▲ 22.3%€145,992▼ 16.4%€101,971▼ 30.2%€101,971=
Staff (FTE)1.5-1.6▲ 6.7%1.1▼ 31.3%1▼ 9.1%1=
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
-€50,000€0€50,000Operating result 2013: €72,223€72,223Net result 2013: €65,321€65,321Operating result 2014: €5,446€5,446Net result 2014: €12,501€12,501Operating result 2015: -€44,855-€44,855Net result 2015: -€37,875-€37,875Operating result 2016: -€43,284-€43,284Net result 2016: -€40,392-€40,392Operating result 2017: -€43,284-€43,284Net result 2017: -€40,392-€40,39220132014201520162017-€60,000-€40,000-€20,000€0Operating result 2015: -€44,855-€44,900Net result 2015: -€37,875-€37,900Operating result 2016: -€43,284-€43,300Net result 2016: -€40,392-€40,400Operating result 2017: -€43,284-€43,300Net result 2017: -€40,392-€40,400201520162017
The operating result stays negative: a loss of €43,284 in 2017 against €43,284 in 2016.
Balance-sheet composition
2017 in colour, 2016 as the grey bar beneath
Assets €294,920
Fixed assets €65,866 =
Current assets €229,054 =
Equity and liabilities €321,635
Equity €149,943 ▲ 21.7%
Provisions €34,000 =
Debt €137,692 =
Debt's share of the balance-sheet total falls from 46.7% to 42.8%. Equity is higher.
Key figures and ratios
2017 value · change against 2016
EBITDA
-€33,165=
2016 · -€33,165
Cash flow
-€30,273=
2016 · -€30,273
Current ratio
1.80=
2016 · 1.80
Debt to equity
0.06▼
2016 · 0.08
ROE
-26.9%▲
2016 · -32.8%
ROA
-13.7%=
2016 · -13.7%
Debt ≤ 1 year
€127,083=
2016 · €127,083
Debt > 1 year
€9,358=
2016 · €9,358
Income taxes
€926▲
2016 · €229
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
Filed annual accounts As filed with the NBB · 2017 against 2016 · 32 lines
Balance sheet Code20162017
Assets
Total assets20/58€294,920€294,920=
Formation expenses20-€0
Fixed assets21/28€65,866€65,866=
Intangible fixed assets21-€0
Tangible fixed assets22/27€65,866€65,866=
Financial fixed assets28-€318
Current assets29/58€229,054€229,054=
Stocks and contracts in progress3-€0
Amounts receivable within one year40/41€229,054€229,054=
Current investments50/53-€0
Cash at bank and in hand54/58-€1,612
Equity and liabilities
Total equity and liabilities10/49€294,920€294,920=
Equity10/15€123,228€149,943▲
Contributions10/11€76,200€76,200=
Reserves13€47,028€73,743▲
Profit (loss) carried forward14€4,145€0▼
Provisions and deferred taxes16€34,000€34,000=
Amounts payable17/49€137,692€137,692=
Amounts payable after more than one year17€9,358€9,358=
Amounts payable within one year42/48€127,083€127,083=
Trade debts44€47,009€47,009=
Income statement Code20162017
Turnover70-€0
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€10,119€10,119=
Gross operating margin9900€13,445€51,287▲
Operating profit (loss)9901-€43,284-€43,284=
Recurring financial income75€14,424€16,310▲
Recurring financial charges65€11,304€13,178▲
Profit (loss) for the period before taxes9903-€40,163-€40,163=
Income taxes67/77€229€926▲
Profit (loss) for the period9904-€40,392-€40,392=
Profit (loss) for the period to be appropriated9905-€40,392-€40,392=
Appropriation of the result
Return on contributions (dividend)694-€0
Line20132014201520162017Change
Turnover70----€0-
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€30,759€17,399€11,327€10,119€10,119=
Gross operating margin9900€191,458€87,548€31,985€13,445€51,287▲ 281%
Operating profit (loss)9901€72,223€5,446-€44,855-€43,284-€43,284=
Recurring financial income75€20,783€20,475€16,962€14,424€16,310▲ 13.1%
Recurring financial charges65€6,682€5,762€9,067€11,304€13,178▲ 16.6%
Profit (loss) for the period before taxes9903€86,324€18,860-€37,532-€40,163-€40,163=
Income taxes67/77€21,003€6,359€343€229€926▲ 305%
Profit (loss) for the period9904€65,321€12,501-€37,875-€40,392-€40,392=
Profit (loss) for the period to be appropriated9905€65,321€12,501-€37,875-€40,392-€40,392=
Line20132014201520162017Change
Assets
Total assets20/58€490,609€363,587€390,454€294,920€294,920=
Formation expenses20----€0-
Fixed assets21/28€126,005€95,406€75,445€65,866€65,866=
Intangible fixed assets21€1,667---€0-
Tangible fixed assets22/27€123,038€94,106€75,445€65,866€65,866=
Financial fixed assets28€1,300€1,300--€318-
Current assets29/58€364,605€268,181€315,009€229,054€229,054=
Stocks and contracts in progress3----€0-
Amounts receivable within one year40/41€285,217€247,296€315,009€229,054€229,054=
Current investments50/53-€18,468--€0-
Cash at bank and in hand54/58€74,696---€1,612-
Equity and liabilities
Total equity and liabilities10/49€490,609€363,587€390,454€294,920€294,920=
Equity10/15€188,994€201,495€163,620€123,228€149,943▲ 21.7%
Contributions10/11€76,200€76,200€76,200€76,200€76,200=
Reserves13€111,150€121,150€87,420€47,028€73,743▲ 56.8%
Profit (loss) carried forward14€1,644€4,145€1,644€4,145€0▼ 100%
Provisions and deferred taxes16€34,000€34,000€34,000€34,000€34,000=
Amounts payable17/49€267,616€128,092€192,834€137,692€137,692=
Amounts payable after more than one year17€45,286€34,287€22,466€9,358€9,358=
Amounts payable within one year42/48€221,844€93,515€169,017€127,083€127,083=
Trade debts44€39,141€21,533€52,474€47,009€47,009=
Line20132014201520162017Change
Profit (loss) for the period9904€65,321€12,501-€37,875-€40,392-€40,392=
+ Depreciation and write-downs630€30,759€17,399€11,327€10,119€10,119=
Operating cash flow (approximation)€96,080€29,900-€26,548-€30,273-€30,273=
Investment in fixed assets (approximation)-€13,200€8,634-€541-€10,119▼ 1,772%

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

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Timeline · acts, filings and financial milestones

2026
02-06
Bankruptcy Supervising judge replaced
Ondernemingsrechtbank Gent, afdeling Dendermonde · event 27-05-2026
2020
16-06
Bankruptcy Date of cessation of payments moved back
Ondernemingsrechtbank Gent, afdeling Dendermonde · event 08-06-2020
31-01
Bankruptcy Opening
Ondernemingsrechtbank Gent, afdeling Dendermonde · event 27-01-2020
2018
24-09
NBB filing Annual accounts filed
fiscal year 2017 · micro schema · 55 days late
2017
26-09
NBB filing Annual accounts filed
fiscal year 2016 · micro schema · 57 days late
2016
05-12
NBB filing Annual accounts filed
fiscal year 2015 · abbreviated schema · 127 days late
12-02
NBB filing Annual accounts filed
fiscal year 2014 · abbreviated schema · 196 days late
2014
31-12
Financial Equity above €200,000Eq €201,495 ▲6.6%
2 profitable years in a row build equity to €201,495.
29-09
NBB filing Annual accounts filed
fiscal year 2013 · abbreviated schema · 60 days late
2013
01-10
NBB filing Annual accounts filed
fiscal year 2012 · abbreviated schema · 62 days late
2012
27-09
NBB filing Annual accounts filed
fiscal year 2011 · abbreviated schema · 58 days late
2011
30-08
NBB filing Annual accounts filed
fiscal year 2010 · abbreviated schema · 30 days late
2010
22-10
NBB filing Annual accounts filed
fiscal year 2009 · abbreviated schema · 83 days late
2009
13-10
NBB filing Annual accounts filed
fiscal year 2008 · abbreviated schema · 74 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 4 acts read
About the unread acts

We know of 4 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.

Have them read with priority Sign in to place this company at the front of the reading queue.

Directors · office · real estate

Directors
4 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Aalst · 1 establishment unit since 2004
seat establishment The establishment unit on the map
Ground area
9,053 m²
Building footprint
1,601 m²
Volume, LiDAR
10,903 m³
Parcel 41342B1195/00M000, Flanders · tallest building 7.8 m, ±2 floors. Linked by address, not a title deed.
93 companies at this address See who is registered here
1 establishment unit
BVBA A C & C
NACE 4521503
since 20042.137.528.424
1 parcel
Flanders 1 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
41342B1195/00M000 Flanders 9,053 m² 1 · 1,601 m² 7.8 m · 2 fl.
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.

Insolvency mandates

1 mandate
Role Name Tenure
Curator PETRA SEYMOENS
EDINGSESTEENWEG 268, 9400 NINOVE
27-01-2020 → present

Similar companies · same sector, comparable size

Of 22,827 companies in sector 43211 we hold annual accounts for 10,333. 8,741 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector

Identification & contact

Identification
Legal formPrivate limited company (pre-2019)
Founded26-05-2004
Fiscal year end31-12
Activities, NACEBEL 2025
43211General electrical installation work
E-invoicing
Not found in the Peppol register

No Peppol card under this enterprise or VAT number. That proves nothing: publishing a card is voluntary.

Register as of 29 September 2026 · Peppol Directory

Scores and ratios are computed by Checked and are not a credit decision.