A & I
ActiveSummary
A & I has been active since 1987 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €84,024 and a net result of €13,586. Equity is growing by ~2.5% per year across the filed fiscal years. Its solvency ranks better than 90% of 12829 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability87▼-7
Solvency100=
Growth78=
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €7,000 at 30 days acceptable
Liquidity ample (current ratio 10.66 against 6.59 in 2024; short-term debt: 9.4% and cash: 7.1% of total assets), and 9.4% of the assets are financed with debt.
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Signals
Four signals. The signal on the left, the evidence on the right.
−lowers risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 69
Relative position
BE, all sectors
reference
Legal and accounting activities (NACE 69)
about 77% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
90.6%
Return on assets
14.7%
Age of the figures
12 mo
neutral · Latest accounts filed on time
The financial year that closed on 30-09-2025 was due by 30-04-2026 and was filed on 16-03-2026, 45 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
45 d early
2024
45 d early
2023
42 d early
2022
40 d early
2021
45 d early
2020
39 d early
2019
36 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 42 days before the deadline; the sector median for financial year 2024 is 9 days before the deadline, and 32% of the sector filed late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 30-09-2026 and is due by 30-04-2027. Nothing is late today. Usually files around 16 March (5 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
29-09-2026 today30-09-2026 close30-04-2027 deadline
History
Go further with this company
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Financials · fiscal year 2025, micro schema
Equity
€84,024▼ 4.0%
2024 · €87,512
Total assets
€92,719▼ 10.0%
2024 · €103,029
Net result
€13,586▼ 33.5%
2024 · €20,444
Working capital
€84,024▼ 3.1%
2024 · €86,681
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result€27,918▲ 330%€26,637▼ 4.6%€34,982▲ 31.3%€31,278▼ 10.6%€21,370▼ 31.7%
Net result€20,061within the sector's middle half▲ 659%€18,550within the sector's middle half▼ 7.5%€26,066within the sector's middle half▲ 40.5%€20,444within the sector's middle half▼ 21.6%€13,586within the sector's middle half▼ 33.5%
Equity€44,451within the sector's middle half▼ 37.5%€53,001within the sector's middle half▲ 19.2%€67,067within the sector's middle half▲ 26.5%€87,512within the sector's middle half▲ 30.5%€84,024within the sector's middle half▼ 4.0%
Total assets€72,116below the sector's middle half▼ 32.3%€84,162below the sector's middle half▲ 16.7%€95,961within the sector's middle half▲ 14.0%€103,029within the sector's middle half▲ 7.4%€92,719within the sector's middle half▼ 10.0%
Debt€27,665▼ 22.1%€31,161▲ 12.6%€28,894▼ 7.3%€15,518▼ 46.3%€8,695▼ 44.0%
Working capital€44,451within the sector's middle half▼ 37.5%€52,036within the sector's middle half▲ 17.1%€65,087within the sector's middle half▲ 25.1%€86,681within the sector's middle half▲ 33.2%€84,024within the sector's middle half▼ 3.1%
Solvency61.6%within the sector's middle half▼ 5.0pp63.0%within the sector's middle half▲ 1.3pp69.9%within the sector's middle half▲ 6.9pp84.9%above the sector's middle half▲ 15.0pp90.6%above the sector's middle half▲ 5.7pp
Current ratio2.61within the sector's middle half▼ 0.402.67within the sector's middle half▲ 0.063.25within the sector's middle half▲ 0.586.59above the sector's middle half▲ 3.3310.66above the sector's middle half▲ 4.08
Return on assets (ROA)27.8%above the sector's middle half▲ 25.3pp22.0%within the sector's middle half▼ 5.8pp27.2%within the sector's middle half▲ 5.1pp19.8%within the sector's middle half▼ 7.3pp14.7%within the sector's middle half▼ 5.2pp
above
within
below
the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result has fallen two years in a row; 2025 is 32% below 2024 and is the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Equity and liabilities €92,719
Equity
€84,024 ▼ 4.0%
Debt
€8,695 ▼ 44.0%
Debt's share of the balance-sheet total falls from 15.1% to 9.4%. Equity and debt are lower.
Key figures and ratios
EBITDA
€22,201▼
2024 · €32,427
Cash flow
€14,417▼
2024 · €21,594
Debt to equity
0.10▼
2024 · 0.18
ROE
16.2%▼
2024 · 23.4%
Interest coverage
36.69▼
2024 · 111.25
Debt ≤ 1 year
€8,695▼
2024 · €15,518
Income taxes
€7,179▼
2024 · €10,542
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 31,370 companies that looked in July 2024 the way this one looks now, 0.5% went bankrupt within 24 months and 93% are still going.
- Micro
- 20 years or older
- solvency 30% or more
- a profit of 5% of the balance sheet or more
0.5%
went bankrupt
5.9%
stopped otherwise
93%
still going
A further 0.1% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.1% 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 497,338 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% | 1.0% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.9% |
| 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% 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 31,370 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.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | - | €150 | €999 | €1,149 | €831 | ▼ 27.7% |
| Other operating charges640/8 | - | €603 | €546 | €600 | €1,558 | ▲ 160% |
| Gross operating margin9900 | €28,592 | €27,390 | €36,528 | €33,027 | €23,760 | ▼ 28.1% |
| Operating profit (loss)9901 | €27,918 | €26,637 | €34,982 | €31,278 | €21,370 | ▼ 31.7% |
| Financial charges65/66B | - | €597 | €778 | €291 | €605 | ▲ 108% |
| Recurring financial charges65 | €625 | €597 | €778 | €291 | €605 | ▲ 108% |
| Profit (loss) for the period before taxes9903 | €27,293 | €26,041 | €34,204 | €30,986 | €20,765 | ▼ 33.0% |
| Income taxes67/77 | €7,232 | €7,491 | €8,138 | €10,542 | €7,179 | ▼ 31.9% |
| Profit (loss) for the period9904 | €20,061 | €18,550 | €26,066 | €20,444 | €13,586 | ▼ 33.5% |
| Profit (loss) for the period to be appropriated9905 | €20,061 | €18,550 | €26,066 | €20,444 | €13,586 | ▼ 33.5% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €72,116 | €84,162 | €95,961 | €103,029 | €92,719 | ▼ 10.0% |
| Fixed assets21/28 | - | €965 | €1,980 | €831 | - | - |
| Tangible fixed assets22/27 | - | €965 | €1,980 | €831 | - | - |
| Plant, machinery and equipment23 | - | - | €1,350 | €685 | - | - |
| Furniture and vehicles24 | - | €965 | €630 | €146 | - | - |
| Current assets29/58 | €72,116 | €83,197 | €93,981 | €102,198 | €92,719 | ▼ 9.3% |
| Amounts receivable after more than one year29 | - | €55,000 | €55,000 | - | - | - |
| Other amounts receivable291 | - | €55,000 | €55,000 | - | - | - |
| Amounts receivable within one year40/41 | €11,548 | €24,378 | €23,518 | €93,295 | €86,090 | ▼ 7.7% |
| Trade receivables40 | - | €22,088 | - | €3,800 | €9,900 | ▲ 161% |
| Other amounts receivable41 | - | €2,290 | €23,518 | €89,495 | €76,190 | ▼ 14.9% |
| Cash at bank and in hand54/58 | €5,568 | €3,819 | €15,462 | €8,904 | €6,629 | ▼ 25.5% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €72,116 | €84,162 | €95,961 | €103,029 | €92,719 | ▼ 10.0% |
| Equity10/15 | €44,451 | €53,001 | €67,067 | €87,512 | €84,024 | ▼ 4.0% |
| Contributions10/11 | - | €500 | €500 | €500 | €500 | = |
| Reserves13 | €42,592 | €52,492 | €66,492 | €86,492 | €82,918 | ▼ 4.1% |
| Non-distributable reserves130/1 | - | €3,718 | €3,718 | €3,718 | €3,718 | = |
| Reserves not available under the articles1311 | - | €3,718 | €3,718 | €3,718 | €3,718 | = |
| Distributable reserves133 | - | €48,774 | €62,774 | €82,774 | €79,200 | ▼ 4.3% |
| Profit (loss) carried forward14 | €1,359 | €9 | €75 | €520 | €606 | ▲ 16.6% |
| Amounts payable17/49 | €27,665 | €31,161 | €28,894 | €15,518 | €8,695 | ▼ 44.0% |
| Amounts payable within one year42/48 | €27,665 | €31,161 | €28,894 | €15,518 | €8,695 | ▼ 44.0% |
| Current portion of amounts payable after more than one year42 | - | €8,324 | €8,545 | €8,296 | €8,310 | ▲ 0.2% |
| Financial debts43 | - | €3,999 | - | - | - | - |
| Credit institutions430/8 | - | €3,999 | - | - | - | - |
| Trade debts44 | - | - | €1,500 | €42 | €103 | ▲ 146% |
| Suppliers440/4 | - | - | €1,500 | €42 | €103 | ▲ 146% |
| Taxes, remuneration and social security45 | - | €11,838 | €10,449 | €7,180 | €281 | ▼ 96.1% |
| Taxes450/3 | - | €11,838 | €10,449 | €7,180 | €281 | ▼ 96.1% |
| Other amounts payable47/48 | - | €7,000 | €8,400 | - | - | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €20,061 | €18,550 | €26,066 | €20,444 | €13,586 | ▼ 33.5% |
| + Depreciation and write-downs630 | - | €150 | €999 | €1,149 | €831 | ▼ 27.7% |
| Operating cash flow (approximation) | €20,061 | €18,700 | €27,066 | €21,594 | €14,417 | ▼ 33.2% |
| Investment in fixed assets (approximation) | - | - | -€2,015 | €0 | - | - |
| Change in cash | - | -€1,749 | €11,643 | -€6,559 | -€2,274 | ▲ 65.3% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
16-03
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
16-03
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
30-09
Financial
Liquidity doublescurrent ratio 6.59
Current ratio from 3.25 to 6.59; short-term debt falls from €28,894 to €15,518.
19-03
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
30-09
Financial
Highest result since 2018net €26,066 ▲40.5%
Operating result €34,982, net result €26,066, both a record.
21-03
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
16-03
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
22-03
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
25-03
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
30-09
Financial
Back to profitnet €17,074
Net result €17,074 after one loss-making year.
19-03
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
21-03
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
27-03
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
2 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
Ground area
1,154 m²
Building footprint
197 m²
Volume, LiDAR
636 m³
Parcel 41342B0713/00N002, Flanders · tallest building 4.1 m, ±1 floor. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 41342B0713/00N002 | Flanders | 1,154 m² | 1 · 197 m² | 4.1 m · 1 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.
Public money · subsidies and aid
Flemish government
2023 · 1 entry · 540 EUR awarded| Year | Entries | awarded | paid |
|---|---|---|---|
| 2023 | 1 | 540 EUR | 0 EUR |
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Of 12,174 companies in sector 69201 we hold annual accounts for 7,641. 6,400 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
Founded17-03-1987
Fiscal year end30-09
Activities, NACEBEL 2025
69201Certified accountants and tax accountants
47552Retail sale of lighting equipment
E-invoicing
Reachable via Peppol
Peppol ID
0208:0430796794
Also
9925:BE0430796794
Registered
29-07-2024
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 29 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.