ABBIT
InactiveFrom the official registers: KBO 26 annual accounts at the National Bank publications in the Belgian Official Gazette
Overview
Official details
KBO- Status
- Inactive
- Activity
- “De aan- en verkoop, im- en export, groot- en kleinhandel, het in huur nemen…” (deed in Dutch)From the articles, 7 activitiesNo NACE code in the KBO yet
- Financial year end
- 31 December
- Peppol
- Not found in the Peppol Directory
Who decides
Board
- BEELDLIJNDirector
- Luc STESSENSDirector
- LUMAS HOLDINGDirector
Shareholders
How it is doing
Inactive: no score
Annual accounts 2024
- Turnover
- €2.1m
- ▼ 5.8%
- Profit
- €261,466
- ▲ 31×
- Equity
- €133,726
- Total assets
- €418,925
- ▼ 12.2%
- Staff
- 2.1 FTE
- ▼ 8.7%
Filed on 28-08-2025PDF
Signalsraises risk2024 accounts filed 28 days lateShow the evidence
Signals
1 signal.
raises risk
raises risk · 2024 accounts filed 28 days late
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 28-08-2025, 28 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
2024
28 days late
2023
18 days late
2022
11 days late
2021
10 days late
2020
1 day early
2019
on the day
2018
on the day
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 7 accounts on average 9 days after the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Searched, nothing found (1)
Financials · financial year 2024, abbreviated format
2024 annual accounts filed late (28 days) Filed on 28 August 2025, deadline 31 July 2025 (7 months after the close on 31 December 2024, Companies Code art. 3:10). Source: NBB, 2025-00417276.
Latest annual accounts filed
Annual accounts 2024
- Financial year ended
- 31-12-2024
- Filed on
- 28-08-2025
- Format
- abbreviated format
- Reference
- 2025-00417276
Turnover
€2.1m▼ 5.8%
2023 · €2.2m
EBIT margin
12.5%▲ 11.9pp
2023 · 0.6%
Net result
€261,466▲ 31×
2023 · €8,549
Working capital
€157,129
2023 · -€125,030
Trend over the years
2020 to 2024, 5 financial years 2018 to 2024, 7 financial years
After the dip in 2022 the operating result has climbed two years in a row; 2024 is nearly 21 times 2023 and is the highest result in the available series.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
Turnover€2.1m
2024
Operating result€0.3m
2024
Net result€0.3m
2024
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Total assets€0.4m
2024
Equity€0.1m
2024
Debt€0.3m
2024
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
Working capital€0.2m
2024
How much of each euro of turnover is left from operations (EBIT margin) and what the assets earn (return on assets).
EBIT margin12.5%
2024
Average staff in full-time equivalents (FTE).
Staff (FTE)2.1
2024
Use the arrow keys on the chart for the figures per year.
Every figure with its change against the financial year before
favourable
unfavourable
Line2018201920202021202220232024
Turnover€1.9m-€2.4m▲ 27.8%€1.0m▼ 56.9%€1.9m▲ 81.4%€1.3m▼ 29.3%€2.2m▲ 69.5%€2.1m▼ 5.8%
Operating result€0.07m-€0.07m▲ 11.3%-€0.1m€0.02m-€0.3m€0.01m€0.3m▲ 21×
Net result€0.04m-€0.05m▲ 17.8%-€0.1m€0.02m-€0.3m€0.009m€0.3m▲ 31×
EBIT margin3.5%-3.1%▼ 0.5pp-9.7%▼ 12.8pp1.1%▲ 10.8pp-20.1%▼ 21.2pp0.6%▲ 20.7pp12.5%▲ 11.9pp
Equity€0.2m-€0.2m▲ 27.4%€0.1m▼ 47.5%€0.1m▲ 12.7%-€0.1m-€0.1m▲ 6.3%€0.1m
Total assets€0.6m-€0.6m▼ 7.7%€0.3m▼ 41.7%€0.6m▲ 70.1%€0.4m▼ 31.4%€0.5m▲ 17.5%€0.4m▼ 12.2%
Debt€0.5m-€0.4m▼ 21.0%€0.2m▼ 38.1%€0.5m▲ 99.9%€0.5m▲ 18.5%€0.6m▲ 11.5%€0.3m▼ 52.9%
Working capital€0.4m-€0.2m▼ 38.1%€0.2m▼ 2.3%€0.2m▼ 30.0%-€0.1m-€0.1m▲ 5.3%€0.2m
Staff (FTE)3-3.2▲ 6.7%2.6▼ 18.8%3.2▲ 23.1%3.8▲ 18.8%2.3▼ 39.5%2.1▼ 8.7%
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €418,925
Fixed assets
€1,734 ▲ 173,402×
Current assets
€417,191 ▼ 12.6%
Equity and liabilities €418,925
Equity
€133,726
Debt
€285,199
Debt finances 68.1% of the balance-sheet total.
Key figures and ratios
EBITDA
€264,961▲
2023 · €13,119
Cash flow
€261,870▲
2023 · €8,847
Current ratio
1.60▲
2023 · 0.79
Debt to equity
2.13
ROE
195.5%
ROA
62.4%▲
2023 · 1.8%
Interest coverage
45.68▲
2023 · 3.31
Debt ≤ 1 year
€260,062▼
2023 · €602,368
Income taxes
€231▼
2023 · €357
Staff costs
€137,713▼
2023 · €147,345
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Turnover70 | €1.9m | €2.4m | €1.0m | €1.9m | €1.3m | €2.2m | €2.1m | ▼ 5.8% |
| Non-recurring operating income76A | - | - | - | €83 | - | - | €182 | - |
| Goods, raw materials, services and sundry goods60/61 | - | - | - | €1.7m | €1.4m | €2.1m | €1.7m | ▼ 16.3% |
| Remuneration, social security and pensions62 | - | - | - | €0.2m | €0.2m | €0.1m | €0.1m | ▼ 6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €0.02m | €0.02m | €0.02m | €0.003m | €0.002m | €297 | €404 | ▲ 35.9% |
| Other operating charges640/8 | - | - | - | €453 | €0.002m | €0.03m | €0.001m | ▼ 98.4% |
| Gross operating margin9900 | €0.2m | €0.3m | €0.07m | €0.2m | -€0.03m | €0.2m | €0.4m | ▲ 107% |
| Operating profit (loss)9901 | €0.07m | €0.07m | -€0.1m | €0.02m | -€0.3m | €0.01m | €0.3m | ▲ 21× |
| Financial income75/76B | - | - | - | €0.001m | €327 | €49 | €0.003m | ▲ 60× |
| Recurring financial income75 | €98 | €84 | €62 | €0.001m | €327 | €49 | €0.003m | ▲ 60× |
| Financial charges65/66B | - | - | - | €0.005m | €0.004m | €0.004m | €0.006m | ▲ 46.3% |
| Recurring financial charges65 | €0.009m | €0.005m | €0.006m | €0.005m | €0.004m | €0.004m | €0.006m | ▲ 46.3% |
| Profit (loss) for the period before taxes9903 | €0.06m | €0.07m | -€0.1m | €0.02m | -€0.3m | €0.009m | €0.3m | ▲ 29× |
| Income taxes67/77 | €0.02m | €0.02m | €0.002m | €0.001m | €459 | €357 | €231 | ▼ 35.5% |
| Profit (loss) for the period9904 | €0.04m | €0.05m | -€0.1m | €0.02m | -€0.3m | €0.009m | €0.3m | ▲ 31× |
| Profit (loss) for the period to be appropriated9905 | €0.04m | €0.05m | -€0.1m | €0.02m | -€0.3m | €0.009m | €0.3m | ▲ 31× |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Total assets20/58 | €646,654 | €596,853 | €348,053 | €591,973 | €406,359 | €477,339 | €418,925 | ▼ 12.2% |
| Fixed assets21/28 | €32,689 | €19,352 | €5,920 | €2,673 | €297 | €0 | €1,734 | ▲ 173,402× |
| Tangible fixed assets22/27 | €32,689 | €19,352 | €5,920 | €2,673 | €297 | €0 | €1,734 | ▲ 173,402× |
| Plant, machinery and equipment23 | - | - | - | €1,079 | €297 | €0 | - | - |
| Furniture and vehicles24 | - | - | - | €1,593 | - | - | €1,734 | - |
| Current assets29/58 | €613,965 | €577,501 | €342,133 | €589,301 | €406,062 | €477,339 | €417,191 | ▼ 12.6% |
| Amounts receivable within one year40/41 | €511,529 | €177,919 | €192,489 | €482,284 | €226,939 | €448,159 | €343,443 | ▼ 23.4% |
| Trade receivables40 | - | - | - | €476,561 | €187,046 | €391,986 | €342,012 | ▼ 12.7% |
| Other amounts receivable41 | - | - | - | €5,723 | €39,893 | €56,173 | €1,431 | ▼ 97.5% |
| Cash at bank and in hand54/58 | €52,966 | €386,155 | €143,004 | €106,381 | €175,619 | €27,965 | €72,982 | ▲ 161% |
| Deferred charges and accrued income490/1 | - | - | - | €635 | €3,504 | €1,214 | €765 | ▼ 37.0% |
| Equity and liabilities | ||||||||
| Total equity and liabilities10/49 | €646,654 | €596,853 | €348,053 | €591,973 | €406,359 | €477,339 | €418,925 | ▼ 12.2% |
| Equity10/15 | €177,951 | €226,784 | €118,953 | €134,049 | -€136,290 | -€127,740 | €133,726 | - |
| Contributions10/11 | €19,990 | €19,990 | - | €19,990 | €19,990 | €19,990 | €19,990 | = |
| Reserves13 | €157,961 | €206,794 | €98,963 | €114,059 | €114,059 | €114,059 | €114,059 | = |
| Distributable reserves133 | - | - | - | €114,059 | €114,059 | €114,059 | €114,059 | = |
| Profit (loss) carried forward14 | - | - | - | - | -€270,339 | -€261,789 | -€323 | ▲ 99.9% |
| Amounts payable17/49 | €468,704 | €370,069 | €229,100 | €457,925 | €542,649 | €605,079 | €285,199 | ▼ 52.9% |
| Amounts payable after more than one year17 | €45,284 | €11,641 | €5,904 | - | - | - | - | - |
| Amounts payable within one year42/48 | €252,435 | €353,803 | €123,613 | €436,279 | €538,085 | €602,368 | €260,062 | ▼ 56.8% |
| Current portion of amounts payable after more than one year42 | - | - | - | €5,904 | - | - | €50,000 | - |
| Financial debts43 | - | - | - | - | - | €33,282 | - | - |
| Credit institutions430/8 | - | - | - | - | - | €33,282 | - | - |
| Trade debts44 | €88,845 | €282,754 | €79,025 | €413,560 | €509,251 | €526,079 | €155,617 | ▼ 70.4% |
| Suppliers440/4 | - | - | - | €413,560 | €509,251 | €526,079 | €155,617 | ▼ 70.4% |
| Taxes, remuneration and social security45 | - | - | - | €16,815 | €28,834 | €43,007 | €51,667 | ▲ 20.1% |
| Taxes450/3 | - | - | - | €2,993 | €9,129 | €28,680 | €36,851 | ▲ 28.5% |
| Remuneration and social security454/9 | - | - | - | €13,822 | €19,705 | €14,327 | €14,816 | ▲ 3.4% |
| Other amounts payable47/48 | - | - | - | - | - | - | €2,778 | - |
| Accrued charges and deferred income492/3 | - | - | - | €21,645 | €4,564 | €2,711 | €25,137 | ▲ 827% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €41,458 | €48,833 | -€107,831 | €15,096 | -€270,339 | €8,549 | €261,466 | ▲ 31× |
| + Depreciation and write-downs630 | €16,046 | €15,953 | €15,779 | €3,247 | €2,376 | €297 | €404 | ▲ 35.9% |
| Operating cash flow (approximation) | €57,504 | €64,786 | -€92,053 | €18,343 | -€267,963 | €8,847 | €261,870 | ▲ 30× |
| Investment in fixed assets (approximation) | - | -€2,615 | -€2,347 | €0 | €0 | €0 | -€2,138 | - |
| Change in cash | - | €333,188 | -€243,151 | -€36,623 | €69,238 | -€147,654 | €45,017 | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Latest 10 of 26 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2024 | abbreviated format | 28-08-2025 | 2025-00417276 | |
| 31-12-2023 | abbreviated format | 18-08-2024 | 2024-00351055 | |
| 31-12-2022 | abbreviated format | 11-08-2023 | 2023-00325213 | |
| 31-12-2021 | abbreviated format | 10-08-2022 | 2022-20281036 | |
| 31-12-2020 | abbreviated format | 30-07-2021 | 2021-43600450 | |
| 31-12-2019 | abbreviated format | 31-07-2020 | 2020-37400396 | |
| 31-12-2018 | abbreviated format | 31-07-2019 | 2019-41500262 | |
| 31-12-2017 | abbreviated format | 10-04-2018 | 2018-09400235 | |
| 31-12-2016 | abbreviated format | 27-06-2017 | 2017-21100226 | |
| 31-12-2015 | abbreviated format | 23-05-2016 | 2016-12700242 |
Subsidies and aid
Flemish government
2023 · 1 entry · €338 awarded · €338 paidPublic contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.
Directors
Directors
3 directors, last change in 2026
BEELDLIJN
Current
Director · in office according to the act of 30-10-2025 · Legal entity
Luc STESSENS
Current
Director · in office according to the act of 30-10-2025
LUMAS HOLDING
Current
Director · in office according to the act of 30-10-2025 · Legal entity
Mandate history
4 people, 3 in office
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| BEELDLIJN |
|
| Luc STESSENS |
|
| LUMAS HOLDING |
|
| P.F.L. |
|
Owners and capital
Owners
1 ownerCapital and shareholders
Shareholders according to the deeds
Stated in the act
act of 30-10-2025 ↗
- P.F.L. (BE 0464.373.246) all shares
Capital over the years
- 30-10-2025 Capital stated in the deed · 1,999 shares
Other provisions of the articles of association
- Other provisionsRules from the articles on subjects other than the board, the shares, the purpose and the meetings.
- 1 more provision in the deed, see the deed of 06-01-2026
Articles of association, deed of 06-01-2026 (in Dutch)
Group and network
Connections & network
The network starts from this company’s shareholders. What else they own or run appears here as nodes.
This company
Company
Director
Shareholding
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Click a node to look further, drag to arrange, zoom with the mouse wheel.
Acquisitions and mergers
1 transactionTaken over by:P.F.L.
History
Acts, filings and financial milestones
2026
06-01
Gazette deed
Restructuring · End & cessationResignation: P.F.L. (sole director) · Permanent representative: De Gruyter Dominicus · Merger5 facts ▸
Gazette deed
Restructuring · End & cessation
Resignation: P.F.L. (sole director) · Permanent representative: De Gruyter Dominicus · Merger5 facts ▸
- Other provision, “alleenstaande aandeelhouder, artikel 2:8 §4 Wetboek van vennootschappen en verenigingen” (deed in Dutch)
- Merger, “geheel vermogen,niets uitgezonderd,onder algemene titel”, 05-12-2025 (deed in Dutch)
- Director resignation, P.F.L. (sole director)
- Permanent representative, De Gruyter Dominicus
- Director discharge, P.F.L. (director)
2025
30-10
Gazette deed
RestructuringPermanent representatives: Dominicus DE GRUYTER, Lucas SMOLDERS and Mario PEETERS · Merger · Incorporation32 facts ▸
Gazette deed
Restructuring
Permanent representatives: Dominicus DE GRUYTER, Lucas SMOLDERS and Mario PEETERS · Merger · Incorporation32 facts ▸
- Merger, “fusie door overneming gelijkgesteld met fusie door vereniging van alle aandelen in één hand” (deed in Dutch)
- Incorporation, 04-01-1999
- Amendment of the articles (3 times)
- Director in office, P.F.L. (sole director) (3 times)
- Permanent representative, Dominicus DE GRUYTER (3 times)
- Incorporation, 12-06-2003
- Incorporation, 26-05-2020
- Incorporation, 06-10-1998
- Director in office, LUMAS HOLDING (director)
- Permanent representative, Lucas SMOLDERS
- Director in office, BEELDLIJN (director)
- Permanent representative, Mario PEETERS
- +20 further facts in this act
28-08
financial year 2024 · abbreviated format · 28 days late
2024
31-12
Financial
Highest result from 2018 to 2024net €261,466 ▲2,958%
Operating result €264,557, net result €261,466, both a record.
31-12
Financial
Liquidity doublescurrent ratio 1.60
Current ratio from 0.79 to 1.60; short-term debt falls from €602,368 to €260,062.
31-12
Financial
Equity above €100,000equity €133,726
2 profitable years in a row build equity to €133,726.
18-08
financial year 2023 · abbreviated format · 18 days late
2023
31-12
Financial
Back to profitnet €8,549
Net result €8,549 after one loss-making year.
11-08
financial year 2022 · abbreviated format · 11 days late
2022
31-12
Financial
Weakest financial yearnet -€270,339
Net result drops to -€270,339, the lowest in the series.
10-08
financial year 2021 · abbreviated format · 10 days late
2021
31-12
Financial
Back to profitnet €15,096
Net result €15,096 after one loss-making year.
Show earlier events
30-07
financial year 2020 · abbreviated format
2020
31-07
financial year 2019 · abbreviated format
2019
31-12
Financial
Equity above €200,000equity €226,784 ▲27.4%
A profit in every financial year since 2018 builds equity to €226,784.
31-07
financial year 2018 · abbreviated format
2018
10-04
financial year 2017 · abbreviated format
2017
27-06
financial year 2016 · abbreviated format
2016
23-05
financial year 2015 · abbreviated format
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
Inactive
Absorbed by P.F.L. in December 2025
ABBIT is no longer in the KBO register: P.F.L. took it over in a merger by absorption, published in the Belgian Official Gazette on 6 January 2026.
- Status
- Inactive
- Reason
- Merger by absorptionBelgian Official Gazette, 6 January 2026 · act
- Absorbed by
- P.F.L. · 0464.373.246
- Last annual accounts
- financial year to 31 December 2024
- Last registered office
- Rouwbergskens 8, 2340 Beerseas published on 6 January 2026
- Legal form
- Private limited company
- First annual accounts
- financial year 1999
Purpose according to the articles of association
- PurposeThe activities the company may carry out under its articles.
- “De aan- en verkoop, im- en export, groot- en kleinhandel, het in huur nemen en verhuren, de hersteiling, onderhoud, installatie en uitbating…”
7 activities
- De aan- en verkoop, im- en export, groot- en kleinhandel, het in huur nemen en verhuren, de hersteiling, onderhoud, installatie en uitbating van alle audiovisuele apparatuur, uitrusting en toebehoren
- Creatie en realisatie van audiovisuele presentaties waaronder video, film, computerpresentaties, internet
- Het vervaardigen, coördineren, verhuren en distribueren in alle stadia van afwerking van alle communicatie- en audiovisuele producten en dit met inbegrip van het opnemen, opmaak, sonorisatie en verdere afwerking en in het bijzonder van filmen en producties in alle huidige en toekomstige communicatievormen, almede het distribueren hiervan met alle mogelijke technische middelen
- De informatie inzake audiovisuele producten bij middel van alle mogelijke publicaties, voordrachten, tentoonstellingen, cursussen
- Consulting, planning en inrichten van vertoningen, evenementen, schouwspelen, shows, feesten, presentaties, seminaries, met behulp van en ter beschikkingstelling van alle audiovisuele apparatuur, decorbouw, catering, personeel, technici, transport
- Het begeleiden en adviseren van derden bij het inrichten van schouwspelen en vertoningen allerhande
- Het ter beschikking stellen van allerhande ruimten, installaties, materiaal en materieel
Articles of association, deed of 30-10-2025 (in Dutch)