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ACB LEUVEN

Inactive
KBO/BCE: BE 0447.601.352

Inactive; last annual accounts for fiscal year 2025.

Signals

1 signal. The signal on the left, the evidence on the right.
neutral
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 23-03-2026, 38 days ahead of the deadline.
NBB · 10 filings
Deviation from the deadline
2025
38 d early
2024
27 d early
2023
27 d early
2022
3 d early
2021
23 d early
2020
25 d early
2019
35 d early
← before the deadline after the deadline →
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

Financials · fiscal year 2025, full schema

Turnover
€26.48M▼ 43.5%
2024 · €46.86M
2018: €42.31M 2019: €31.36M 2020: €25.16M 2021: €26.27M 2022: €27.20M 2023: €45.59M 2024: €46.86M
2018 → 2025
EBIT margin
3.1%▲ 0.9pp
2024 · 2.2%
2018: 0.8% 2019: 1.0% 2020: 1.7% 2021: 0.8% 2022: 0.2% 2023: 2.9% 2024: 2.2%
2018 → 2025
Net result
€573k▼ 16.2%
2024 · €683k
2018: €141k 2019: €187k 2020: €264k 2021: €185k 2022: €19k 2023: €886k 2024: €683k
2018 → 2025
Working capital
€2.17M▲ 55.7%
2024 · €1.39M
2018: €2.35M 2019: €2.33M 2020: €2.56M 2021: €2.59M 2022: €2.84M 2023: €2.72M 2024: €1.39M
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise ▼ fall
Line20212022202320242025Trend
Turnover€26.27M-€27.20M▲ 3.6%€45.59M▲ 67.6%€46.86M▲ 2.8%€26.48M▼ 43.5%
Equity€3.64M-€3.66M▲ 0.5%€3.50M▼ 4.3%€2.50M▼ 28.6%€3.07M▲ 22.9%
Operating result€206k-€53k▼ 74.5%€1.33M▲ 2,426%€1.04M▼ 21.8%€833k▼ 19.7%
Net result€185k-€19k▼ 89.5%€886k▲ 4,485%€683k▼ 22.9%€573k▼ 16.2%
Result per fiscal year
Operating resultNet result
€0€500k€1.00M€1.50MOperating result 2021: €206k€206kNet result 2021: €185k€185kOperating result 2022: €53k€53kNet result 2022: €19k€19kOperating result 2023: €1.33M€1.33MNet result 2023: €886k€886kOperating result 2024: €1.04M€1.04MNet result 2024: €683k€683kOperating result 2025: €833k€833kNet result 2025: €573k€573k20212022202320242025€0€500k€1M€1.5MOperating result 2023: €1.33M€1.3MNet result 2023: €886k€886kOperating result 2024: €1.04M€1MNet result 2024: €683k€683kOperating result 2025: €833k€833kNet result 2025: €573k€573k202320242025
The operating result has fallen two years in a row; 2025 is 20% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €8.96M
Fixed assets €1.13M ▼ 13.1%
Current assets €7.83M ▼ 9.9%
Equity and liabilities €8.96M
Equity €3.07M ▲ 22.9%
Debt €5.89M ▼ 21.4%
Debt's share of the balance-sheet total falls from 75.0% to 65.7%. Equity is higher and debt is lower.
Key figures and ratios
2025 value · change against 2024
EBITDA
€1.05M
2024 · €1.31M
Cash flow
€792k
2024 · €954k
Current ratio
1.38
2024 · 1.19
Quick ratio
0.39
2024 · 0.48
Debt to equity
1.92
2024 · 3.00
ROE
18.6%
2024 · 27.3%
ROA
6.4%
2024 · 6.8%
Interest coverage
24.41
2024 · 10.67
Debt ≤ 1 year
€5.66M
2024 · €7.30M
Debt > 1 year
€47k
2024 · €83k
Income taxes
€216k
2024 · €241k
Staff costs
€1.97M
2024 · €2.76M
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 88 lines
Balance sheet Code20242025
Assets
Total assets20/58€9.99M€8.96M
Fixed assets21/28€1.30M€1.13M
Intangible fixed assets21€12k€9k
Tangible fixed assets22/27€1.28M€1.12M
Land and buildings22€18k€16k
Plant, machinery and equipment23€332k€287k
Furniture and vehicles24€537k€494k
Leasing and similar rights25€0-
Other tangible fixed assets26€397k€319k
Financial fixed assets28€500€500=
Companies linked by participating interests282/3€0-
Participating interests282€0-
Other financial fixed assets284/8€500€500=
Amounts receivable and cash guarantees285/8€500€500=
Current assets29/58€8.70M€7.83M
Stocks and contracts in progress3€5.18M€5.60M
Stocks30/36€5.18M€5.60M
Goods purchased for resale34€5.18M€5.60M
Amounts receivable within one year40/41€1.26M€1.22M
Trade receivables40€1.19M€1.06M
Other amounts receivable41€72k€156k
Cash at bank and in hand54/58€2.16M€952k
Deferred charges and accrued income490/1€94k€65k
Equity and liabilities
Total equity and liabilities10/49€9.99M€8.96M
Equity10/15€2.50M€3.07M
Contributions10/11€207k€207k=
Capital10€199k€199k=
Issued capital100€199k€199k=
Outside capital11€8k€8k=
Share premium1100/10€8k€8k=
Reserves13€1.18M€1.75M
Non-distributable reserves130/1€20k€20k=
Legal reserve130€20k€20k=
Distributable reserves133€1.16M€1.73M
Profit (loss) carried forward14€1.12M€1.12M=
Amounts payable17/49€7.49M€5.89M
Amounts payable after more than one year17€83k€47k
Financial debts170/4€83k€47k
Credit institutions173€83k€47k
Amounts payable within one year42/48€7.30M€5.66M
Current portion of amounts payable after more than one year42€199k€76k
Financial debts43€794k€130k
Credit institutions430/8€794k€130k
Trade debts44€3.94M€4.76M
Suppliers440/4€3.94M€4.76M
Advances received on contracts in progress46€0-
Taxes, remuneration and social security45€228k€419k
Taxes450/3€1k€145k
Remuneration and social security454/9€227k€274k
Other amounts payable47/48€2.14M€280k
Accrued charges and deferred income492/3€106k€175k
Income statement Code20242025
Operating income70/76A€49.34M€27.92M
Turnover70€46.86M€26.48M
Other operating income74€2.46M€1.44M
Non-recurring operating income76A€26k€4k
Operating charges60/66A€48.30M€27.09M
Goods for resale, raw materials and consumables60€41.63M€22.95M
Purchases600/8€38.81M€23.26M
Change in stocks: decrease (increase)609€2.83M€-309k
Services and other goods61€3.37M€2.02M
Remuneration, social security and pensions62€2.76M€1.97M
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€271k€219k
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4€163k€-103k
Other operating charges640/8€95k€19k
Non-recurring operating charges66A€11k€11k
Operating profit (loss)9901€1.04M€833k
Financial income75/76B€15k€6k
Recurring financial income75€15k€6k
Income from financial fixed assets750€8k-
Other financial income752/9€7k€6k
Financial charges65/66B€129k€50k
Recurring financial charges65€129k€50k
Debt charges650€123k€43k
Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals)651-€0
Other financial charges652/9€7k€7k
Profit (loss) for the period before taxes9903€924k€789k
Income taxes67/77€241k€216k
Taxes670/3€241k€216k
Tax adjustments and reversals of tax provisions77€0-
Profit (loss) for the period9904€683k€573k
Profit (loss) for the period to be appropriated9905€683k€573k
Appropriation of the result
Profit (loss) to be appropriated9906€2.80M€1.69M
Profit (loss) brought forward from the previous period14P€2.12M€1.12M
Transfer to equity691/2-€573k
To other reserves6921-€573k
Profit to be distributed694/7€1.68M-
Return on contributions (dividend)694€1.68M-
Social balance
Average headcount (FTE)908732.732.5

The notes to these accounts (77 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

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Timeline · acts, filings and financial milestones

2026
23-03
NBB filing Annual accounts filed
fiscal year 2025 · full schema
05-02
State Gazette act Restructuring · Miscellaneous
Merger · Accounting effect · Shareholding5 facts ▸
  • Board meeting, 26-01-2026
  • Merger, met fusie door overneming gelijkgestelde verrichting, 01-10-2025
  • Accounting effect, 01-10-2025
  • Shareholding, Alle aandelen rechtstreeks in handen van één persoon
  • Shareholding, Alle aandelen rechtstreeks in handen van één persoon
2025
04-07
NBB filing Annual accounts filed
fiscal year 2024 · full schema
2024
04-07
NBB filing Annual accounts filed
fiscal year 2023 · full schema
2023
31-12
Financial Highest result since 2018net €886k ▲4485%
Operating result €1.33M, net result €886k, both a record.
28-07
NBB filing Annual accounts filed
fiscal year 2022 · full schema
2022
31-12
Financial Weakest financial yearnet €19k ▼89.5%
Net result drops to €19k, the lowest in the series.
08-07
NBB filing Annual accounts filed
fiscal year 2021 · full schema
2021
06-07
NBB filing Annual accounts filed
fiscal year 2020 · full schema
2020
26-06
NBB filing Annual accounts filed
fiscal year 2019 · full schema
2019
24-06
NBB filing Annual accounts filed
fiscal year 2018 · full schema
2018
29-01
NBB filing Annual accounts filed
fiscal year 2017 · full schema
2017
30-01
NBB filing Annual accounts filed
fiscal year 2016 · full schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.

Structure & network

Acquisitions and mergers

1 transaction
Taken over by:AC BRUSSELS
BE 0821.129.645operation treated as a merger by absorption · proposal · State Gazette act of 05-02-2026 (2 acts)

Capital and shareholders

Shareholders according to the acts
Stated in the act act of 05-02-2026 ↗

The Belgian State Gazette names shareholders only when an act mentions them; the share register itself is not published.

Public money · subsidies and aid

Flemish government

2022 to 2025 · 4 entries · 22,777 EUR awarded · 23,704 EUR paid
Year Entries awardedpaid
2025 1 5,252 EUR5,252 EUR
2024 1 6,680 EUR6,528 EUR
2023 1 4,845 EUR6,952 EUR
2022 1 6,000 EUR4,972 EUR
Schemes
Subsidie voor opleiding en advies voor kmo's en zelfstandigen (kmo-portefeuille)
4 entries · 22,777 EUR · 23,704 EUR paid · Fonds voor Innoveren en Ondernemen

Recognitions · licences · registrations

Dual-learning approval

2 ended
Onderhoudsmecanicien personenwagens en lichte bedrijfsvoertuigen (vwo)
ended · 2019 to 2024
Onderhoudsmechanica auto duaal (so)
ended · 2019 to 2024