ACB AIRCONDITIONING
ActiveACB AIRCONDITIONING has been active since 2003 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €2.75M and a net result of €279k. Equity is growing by ~12.1% per year across the filed fiscal years. Its solvency ranks better than 34% of 4827 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.4% (very low).
Checked score
Score 2025
58
/ 100
Fair
The score weighs solvency, liquidity and profitability. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability52▲+11
Solvency56▲+3
Growth53▲+2
Track record100
Bankruptcy probability, 12 months
0.4%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €150k at 30 days acceptable
Liquidity tight (current ratio 1.46 against 1.33 in 2024; short-term debt: 63.1% and cash: 2.8% of total assets), and 69.3% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Six signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
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
30.7%
Return on assets
3.1%
Age of the figures
9 mo
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 46
Relative position
BE, all sectors
reference
Sector 46
higher
← fewer bankruptcies
more bankruptcies →
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 21-05-2026, 71 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
71 d early
2024
49 d early
2023
23 d early
2022
28 d early
2021
53 d early
2020
37 d early
2019
37 d early
← before the deadline
after the deadline →
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
18-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, full schema
Turnover
€18.15M▲ 11.3%
2024 · €16.31M
2021: €14.26M
2022: €18.11M
2023: €18.79M
2024: €16.31M
2021 → 2025
EBIT margin
3.8%▲ 0.9pp
2024 · 2.9%
2021: 6.3%
2022: 7.1%
2023: 11.4%
2024: 2.9%
2021 → 2025
Net result
€279k▲ 266%
2024 · €76k
2018: €304k
2019: €798k
2020: €891k
2021: €499k
2022: €760k
2023: €1.29M
2024: €76k
2018 → 2025
Working capital
€2.60M▲ 11.2%
2024 · €2.34M
2018: €1.01M
2019: €1.13M
2020: €1.43M
2021: €1.37M
2022: €1.59M
2023: €2.70M
2024: €2.34M
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Turnover€14.26M-€18.11M▲ 27.0%€18.79M▲ 3.8%€16.31M▼ 13.2%€18.15M▲ 11.3%
Equity€2.17M-€2.47M▲ 13.8%€3.19M▲ 29.0%€2.87M▼ 10.1%€2.75M▼ 4.2%
Operating result€903k-€1.29M▲ 42.9%€2.15M▲ 66.6%€469k▼ 78.2%€692k▲ 47.6%
Net result€499k-€760k▲ 52.2%€1.29M▲ 70.3%€76k▼ 94.1%€279k▲ 266%
Result per fiscal year
Operating resultNet result
The operating result recovers in 2025; 2025 is 48% above 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €8.95M
Fixed assets
€704k▲ 3.3%
Current assets
€8.25M▼ 12.4%
Equity and liabilities €8.95M
Equity
€2.75M▼ 4.2%
Provisions
€52k▼ 21.2%
Debt
€6.15M▼ 14.2%
The debt ratio falls from 71.0% to 68.7%. Equity and debt are lower.
Key figures and ratios
EBITDA
€955k▲
2024 · €739k
Cash flow
€543k▲
2024 · €346k
Solvency
30.7%▲
2024 · 28.4%
Current ratio
1.46▲
2024 · 1.33
Quick ratio
0.55▲
2024 · 0.49
Debt / equity
2.24▼
2024 · 2.50
ROE
10.2%▲
2024 · 2.7%
ROA
3.1%▲
2024 · 0.8%
Interest coverage
4.10▲
2024 · 2.79
Debt
€6.15M▼
2024 · €7.17M
Debt ≤ 1 year
€5.65M▼
2024 · €7.08M
Debt > 1 year
€508k▲
2024 · €90k
Income taxes
€113k▲
2024 · €51k
Staff costs
€2.38M▼
2024 · €2.40M
Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.
Filed annual accounts
As filed with the NBB · 2025 against 2024
Balance sheet
Code20242025
Assets
Total assets20/58€10.10M€8.95M▼
Fixed assets21/28€682k€704k▲
Tangible fixed assets22/27€681k€703k▲
Plant, machinery and equipment23€26k€32k▲
Furniture and vehicles24€69k€11k▼
Leasing and similar rights25€128k€241k▲
Other tangible fixed assets26€457k€419k▼
Financial fixed assets28€996€1k▲
Other financial fixed assets284/8€996€1k▲
Amounts receivable and cash guarantees285/8€996€1k▲
Current assets29/58€9.42M€8.25M▼
Stocks and contracts in progress3€5.93M€5.13M▼
Stocks30/36€5.93M€5.13M▼
Goods purchased for resale34€5.93M€5.13M▼
Amounts receivable within one year40/41€2.95M€2.83M▼
Trade receivables40€2.95M€2.79M▼
Other amounts receivable41-€37k
Cash at bank and in hand54/58€525k€253k▼
Deferred charges and accrued income490/1€25k€37k▲
Equity and liabilities
Total equity and liabilities10/49€10.10M€8.95M▼
Equity10/15€2.87M€2.75M▼
Contributions10/11€19k€19k=
Reserves13€2.26M€2.23M▼
Tax-exempt reserves132€261k€233k▼
Distributable reserves133€2.00M€2.00M=
Profit (loss) carried forward14€586k€494k▼
Provisions and deferred taxes16€66k€52k▼
Deferred taxes168€66k€52k▼
Amounts payable17/49€7.17M€6.15M▼
Amounts payable after more than one year17€90k€508k▲
Financial debts170/4€90k€508k▲
Leasing and similar obligations172€71k€148k▲
Credit institutions173€18k€361k▲
Amounts payable within one year42/48€7.08M€5.65M▼
Current portion of amounts payable after more than one year42€259k€207k▼
Financial debts43€4.46M€3.77M▼
Credit institutions430/8€4.46M€3.77M▼
Trade debts44€1.39M€729k▼
Suppliers440/4€1.39M€729k▼
Taxes, remuneration and social security45€567k€539k▼
Taxes450/3€311k€240k▼
Remuneration and social security454/9€255k€298k▲
Other amounts payable47/48€403k€400k▼
Accrued charges and deferred income492/3€0-
Income statement
Code20242025
Operating income70/76A€16.40M€18.24M▲
Turnover70€16.31M€18.15M▲
Other operating income74€91k€82k▼
Non-recurring operating income76A€0€14k▲
Operating charges60/66A€15.93M€17.55M▲
Goods for resale, raw materials and consumables60€11.35M€13.19M▲
Purchases600/8€9.36M€12.37M▲
Change in stocks: decrease (increase)609€1.99M€818k▼
Services and other goods61€1.78M€1.72M▼
Remuneration, social security and pensions62€2.40M€2.38M▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€270k€263k▼
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4€86k€-17k▼
Other operating charges640/8€35k€21k▼
Non-recurring operating charges66A€11k€0▼
Operating profit (loss)9901€469k€692k▲
Financial income75/76B€25k€18k▼
Recurring financial income75€25k€18k▼
Other financial income752/9€25k€18k▼
Financial charges65/66B€375k€331k▼
Recurring financial charges65€375k€331k▼
Debt charges650€265k€233k▼
Other financial charges652/9€110k€98k▼
Profit (loss) for the period before taxes9903€119k€379k▲
Transfer from deferred taxes780€8k€14k▲
Transfer to deferred taxes680€0-
Income taxes67/77€51k€113k▲
Taxes670/3€51k€113k▲
Profit (loss) for the period9904€76k€279k▲
Transfer from tax-exempt reserves789€24k€91k▲
Transfer to tax-exempt reserves689€0€63k▲
Profit (loss) for the period to be appropriated9905€100k€307k▲
Appropriation of the result
Profit (loss) to be appropriated9906€986k€894k▼
Profit (loss) brought forward from the previous period14P€886k€586k▼
Profit to be distributed694/7€400k€400k=
Return on contributions (dividend)694€388k€362k▼
Directors or managers695€12k€38k▲
Social balance
Average headcount (FTE)908728.828.0▼
The notes to these accounts (90 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
21-05
NBB filing
Annual accounts filed
fiscal year 2025 · full schema
2025
12-06
NBB filing
Annual accounts filed
fiscal year 2024 · full schema
2024
31-12
Financial
Weakest financial yearnet €76k ▼94.1%
Net result drops to €76k, the lowest in the series; recovery starts the following year.
08-07
NBB filing
Annual accounts filed
fiscal year 2023 · full schema
2023
31-12
Financial
Highest result since 2018net €1.29M ▲70.3%
Operating result €2.15M, net result €1.29M, both a record.
03-07
NBB filing
Annual accounts filed
fiscal year 2022 · full schema
2022
08-06
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2021
31-12
Financial
Equity above €2MEq €2.17M ▲13%
4 profitable years in a row build equity to €2.17M.
24-06
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
24-06
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema
2019
27-06
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
2018
18-06
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema
2017
25-08
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema · 25 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
no sitting director, no change since 2015
We have established no sitting directors for this company. We derive directors from published Gazette acts; while there are none, or none read, nothing appears here. That does not mean the company has none: the CBE keeps its own list of function holders, which we do not read.
04-03-2015
Resigned as Manager
Location & real-estate footprint
Registered office, Westerlo · 1 establishment unit since 2003
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Houtstraat 32260 WesterloGround area
4,548 m²
Building footprint
1,280 m²
Volume, LiDAR
6,923 m³
Parcel 13028C0279/00R000, Flanders · tallest building 7.7 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
ACB AIRCONDITIONING
since 20032.131.472.060
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 13028C0279/00R000 | Flanders | 4,548 m² | 1 · 1,280 m² | 7.7 m · 2 fl. |
Linked by address, not proof of ownership
Methodology
via registered seat: 1
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 to 2025 · 3 entries · 6,310 EUR awarded · 6,310 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2025 | 1 | 2,515 EUR | 2,689 EUR |
| 2024 | 1 | 1,523 EUR | 1,349 EUR |
| 2023 | 1 | 2,272 EUR | 2,272 EUR |
Schemes
Subsidie voor opleiding en advies voor kmo's en zelfstandigen (kmo-portefeuille)
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Of 1,170 companies in sector 46499 we hold annual accounts for 743. 386 are within a factor 10 of this equity.See the whole sector
Company data · Crossroads Bank
Identification
Legal formPrivate limited company
Founded06-05-2003
Fiscal year end31-12
Activities, NACEBEL
46499Wholesale of other household goods
46649Wholesale of other machinery and equipment
51478
51873
Sources
Crossroads Bank for EnterprisesNational Bank · 22 filingsAddress and cadastre registers
Data from official sources, last processed on 18-09-2026. Scores and ratios are computed by Checked and are not a credit decision.