ACC 2
ActiveSummary
ACC 2 has been active since 1951 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €55,175 and a net result of -€16,535. Equity is shrinking by ~15% per year across the filed fiscal years. Its solvency ranks better than 20% of 1049 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.2% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability43▼-19
Solvency41▼-5
Growth32=
Track record100
Bankruptcy probability, 12 months
0.2%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €2,500 at 30 days acceptable
Liquidity short (current ratio 0.74 against 0.65 in 2024; short-term debt: 71.8% and cash: 1.5% of total assets), and 83.8% of the assets are financed with debt.
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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 · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 95
Relative position
BE, all sectors
reference
Repair and maintenance of computers, personal and household goods, and motor vehicles and motorcycles (NACE 95)
about 19% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
16.2%
Return on assets
-4.8%
Age of the figures
9 mo
raises risk · Persistent losses
Two consecutive loss-making years (2024 and 2025); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2025Net result per financial year
1819202122232425
2018 to 2025 · latest year -€16,535
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 20% of 1049 sector peers (2025).
NBB · sector comparisonPosition among 1049 sector peers
Solvency
better than 20%
← weakest
strongest →
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 08-06-2026, 53 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
53 d early
2024
19 d late
2023
37 d early
2022
24 d early
2021
54 d early
2020
29 d early
2019
2 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 26 days before the deadline; the sector median for financial year 2024 is on the deadline day, and 47% of the sector filed late.
Checked, nothing found (2)
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
27-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, abbreviated schema
In the rankings
#1 oldest company in Kapellen, Other services sector#9 company by total assets in Kapellen, Other services sector
Equity
€55,175▼ 23.1%
2024 · €71,710
Total assets
€341,024▲ 2.0%
2024 · €334,384
Net result
-€16,535▼ 152%
2024 · -€6,552
Working capital
-€62,627▲ 12.9%
2024 · -€71,940
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
Line20212022202320242025
Operating result-€88,557-€54,729▲ 38.2%-€21,745▲ 60.3%-€2,998▲ 86.2%-€7,706▼ 157%
Net result-€75,055-€55,853▲ 25.6%-€28,866▲ 48.3%-€6,552▲ 77.3%-€16,535▼ 152%
Equity€162,981▼ 31.5%€107,129▼ 34.3%€78,262▼ 26.9%€71,710▼ 8.4%€55,175▼ 23.1%
Total assets€398,940▼ 6.7%€358,357▼ 10.2%€329,205▼ 8.1%€334,384▲ 1.6%€341,024▲ 2.0%
Debt€235,958▲ 38.8%€251,228▲ 6.5%€250,943▼ 0.1%€262,674▲ 4.7%€285,849▲ 8.8%
Working capital€88,188▼ 45.5%-€75,466-€72,664▲ 3.7%-€71,940▲ 1.0%-€62,627▲ 12.9%
Staff (FTE)3.7▼ 52.6%2.3▼ 37.8%0.7▼ 69.6%1▲ 42.9%2▲ 100%
Turnover and EBIT margin not published: the abbreviated schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €7,706 in 2025 against €2,998 in 2024; the loss grows.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €341,024
Fixed assets
€158,658 ▼ 22.0%
Current assets
€182,367 ▲ 39.2%
Equity and liabilities €341,024
Equity
€55,175 ▼ 23.1%
Debt
€285,849 ▲ 8.8%
Debt's share of the balance-sheet total rises from 78.6% to 83.8%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
€36,934▼
2024 · €40,464
Cash flow
€28,105▼
2024 · €36,911
Current ratio
0.74▲
2024 · 0.65
Quick ratio
0.53▲
2024 · 0.45
Debt to equity
5.18▲
2024 · 3.66
ROE
-30.0%▼
2024 · -9.1%
ROA
-4.8%▼
2024 · -2.0%
Interest coverage
3.67▼
2024 · 5.44
Debt ≤ 1 year
€244,994▲
2024 · €202,977
Debt > 1 year
€36,767▼
2024 · €55,593
Staff costs
€104,260▲
2024 · €63,592
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 2,448 companies that looked in July 2024 the way this one looks now, 1.4% went bankrupt within 24 months and 93% are still going.
- Micro
- 20 years or older
- solvency 10 to 30%
- a small loss
1.4%
went bankrupt
5.0%
stopped otherwise
93%
still going
A further 0.4% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.2% 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 497,058 companies of July 2024 its group's bankruptcy share. Expected: 1.5%; actually bankrupt within 24 months: 1.6%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.4% |
| 3 | 0.5% | 0.5% |
| 4 | 0.6% | 0.7% |
| 5 | 0.8% | 0.9% |
| 6 | 1.2% | 1.3% |
| 7 | 1.5% | 1.6% |
| 8 | 1.7% | 1.7% |
| 9 | 2.7% | 2.8% |
| 10 | 5.3% | 5.7% |
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 2,448 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 |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | €136,573 | €121,048 | €58,649 | €63,592 | €104,260 | ▲ 64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €33,319 | €51,601 | €50,486 | €43,462 | €44,640 | ▲ 2.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | -€4,000 | - | - | -€1,360 | - | - |
| Other operating charges640/8 | €5,911 | €2,165 | €1,540 | €1,292 | €1,361 | ▲ 5.4% |
| Non-recurring operating charges66A | €1,250 | - | - | - | - | - |
| Gross operating margin9900 | €84,496 | €120,084 | €88,929 | €103,988 | €142,555 | ▲ 37.1% |
| Operating profit (loss)9901 | -€88,557 | -€54,729 | -€21,745 | -€2,998 | -€7,706 | ▼ 157% |
| Financial income75/76B | €31 | €2,195 | €966 | €3,880 | €1,233 | ▼ 68.2% |
| Recurring financial income75 | €31 | €2,195 | €966 | €3,880 | €1,233 | ▼ 68.2% |
| Financial charges65/66B | €2,403 | €4,773 | €8,087 | €7,433 | €10,062 | ▲ 35.4% |
| Recurring financial charges65 | €2,403 | €4,773 | €8,087 | €7,433 | €10,062 | ▲ 35.4% |
| Profit (loss) for the period before taxes9903 | -€90,929 | -€57,307 | -€28,866 | -€6,552 | -€16,535 | ▼ 152% |
| Transfer from deferred taxes780 | €19,740 | - | - | - | - | - |
| Income taxes67/77 | €3,866 | -€1,454 | - | - | - | - |
| Profit (loss) for the period9904 | -€75,055 | -€55,853 | -€28,866 | -€6,552 | -€16,535 | ▼ 152% |
| Transfer from tax-exempt reserves789 | €46,995 | - | - | - | - | - |
| Profit (loss) for the period to be appropriated9905 | -€28,060 | -€55,853 | -€28,866 | -€6,552 | -€16,535 | ▼ 152% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €398,940 | €358,357 | €329,205 | €334,384 | €341,024 | ▲ 2.0% |
| Fixed assets21/28 | €193,313 | €275,732 | €229,104 | €203,348 | €158,658 | ▼ 22.0% |
| Tangible fixed assets22/27 | €193,313 | €275,732 | €227,604 | €197,198 | €154,008 | ▼ 21.9% |
| Plant, machinery and equipment23 | €61,437 | €88,063 | €67,159 | €58,768 | €42,864 | ▼ 27.1% |
| Furniture and vehicles24 | €17,802 | €38,484 | €33,804 | €29,125 | €24,785 | ▼ 14.9% |
| Other tangible fixed assets26 | €114,074 | €149,186 | €126,641 | €109,305 | €86,359 | ▼ 21.0% |
| Financial fixed assets28 | - | - | €1,500 | €6,150 | €4,650 | ▼ 24.4% |
| Current assets29/58 | €205,626 | €82,624 | €100,101 | €131,036 | €182,367 | ▲ 39.2% |
| Stocks and contracts in progress3 | €22,707 | €13,191 | €34,910 | €39,845 | €52,112 | ▲ 30.8% |
| Stocks30/36 | €22,707 | €13,191 | €34,910 | €39,845 | €52,112 | ▲ 30.8% |
| Amounts receivable within one year40/41 | €31,647 | €62,609 | €57,657 | €87,834 | €122,685 | ▲ 39.7% |
| Trade receivables40 | €18,688 | €52,311 | €57,657 | €87,834 | €122,685 | ▲ 39.7% |
| Other amounts receivable41 | €12,958 | €10,298 | - | - | - | - |
| Cash at bank and in hand54/58 | €150,650 | €6,542 | €4,017 | €1,126 | €5,221 | ▲ 364% |
| Deferred charges and accrued income490/1 | €623 | €282 | €3,516 | €2,232 | €2,350 | ▲ 5.3% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €398,940 | €358,357 | €329,205 | €334,384 | €341,024 | ▲ 2.0% |
| Equity10/15 | €162,981 | €107,129 | €78,262 | €71,710 | €55,175 | ▼ 23.1% |
| Contributions10/11 | €8,676 | €8,676 | €8,676 | €8,676 | €8,676 | = |
| Reserves13 | €154,305 | €98,452 | €69,586 | €63,034 | €46,499 | ▼ 26.2% |
| Non-distributable reserves130/1 | €4,846 | €4,846 | €4,846 | €4,846 | €4,846 | = |
| Reserves not available under the articles1311 | €2,367 | €2,367 | €2,367 | €2,367 | €2,367 | = |
| Own shares acquired1312 | - | €2,479 | €2,479 | - | - | - |
| Other1319 | €2,479 | - | - | €2,479 | €2,479 | = |
| Distributable reserves133 | €149,459 | €93,606 | €64,740 | €58,188 | €41,653 | ▼ 28.4% |
| Amounts payable17/49 | €235,958 | €251,228 | €250,943 | €262,674 | €285,849 | ▲ 8.8% |
| Amounts payable after more than one year17 | €118,520 | €93,138 | €74,178 | €55,593 | €36,767 | ▼ 33.9% |
| Financial debts170/4 | €118,520 | €93,138 | €74,178 | €55,593 | €36,767 | ▼ 33.9% |
| Amounts payable within one year42/48 | €117,438 | €158,090 | €172,765 | €202,977 | €244,994 | ▲ 20.7% |
| Current portion of amounts payable after more than one year42 | €25,007 | €25,382 | €18,960 | €18,585 | €18,826 | ▲ 1.3% |
| Financial debts43 | €47,348 | €55,609 | €56,226 | €56,240 | €56,208 | ▼ 0.1% |
| Credit institutions430/8 | €47,348 | €55,609 | €56,226 | €56,240 | €56,208 | ▼ 0.1% |
| Trade debts44 | €32,725 | €54,685 | €31,171 | €48,075 | €69,602 | ▲ 44.8% |
| Suppliers440/4 | €32,725 | €54,685 | €31,171 | €48,075 | €69,602 | ▲ 44.8% |
| Advances received on contracts in progress46 | - | €238 | - | €964 | €964 | = |
| Taxes, remuneration and social security45 | €12,157 | €21,188 | €7,670 | €11,271 | €12,526 | ▲ 11.1% |
| Taxes450/3 | €1,646 | €12,383 | €2,373 | €6,692 | €5,377 | ▼ 19.6% |
| Remuneration and social security454/9 | €10,512 | €8,805 | €5,297 | €4,579 | €7,149 | ▲ 56.1% |
| Other amounts payable47/48 | €200 | €989 | €58,737 | €67,841 | €86,868 | ▲ 28.0% |
| Accrued charges and deferred income492/3 | - | - | €4,000 | €4,104 | €4,088 | ▼ 0.4% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€75,055 | -€55,853 | -€28,866 | -€6,552 | -€16,535 | ▼ 152% |
| + Depreciation and write-downs630 | €33,319 | €51,601 | €50,486 | €43,462 | €44,640 | ▲ 2.7% |
| Operating cash flow (approximation) | -€41,736 | -€4,252 | €21,619 | €36,911 | €28,105 | ▼ 23.9% |
| Investment in fixed assets (approximation) | - | -€134,021 | -€3,858 | -€17,706 | €50 | ▲ 100% |
| Change in cash | - | -€144,107 | -€2,525 | -€2,891 | €4,095 | ▲ 242% |
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
08-06
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema
2025
19-08
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema · 19 days late
2024
24-06
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
2023
07-07
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
07-06
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2021
31-12
Financial
Weakest financial yearnet -€75,055
Net result drops to -€75,055, the lowest in the series; recovery starts the following year.
02-07
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
31-12
Financial
Highest result since 2018net €99,075 ▲91.3%
Operating result €143,047, net result €99,075, both a record.
31-12
Financial
Equity above €200,000Eq €238,036 ▲71.4%
3 profitable years in a row build equity to €238,036.
29-07
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema
2019
31-12
Financial
Equity above €100,000Eq €138,860 ▲59.5%
2 profitable years in a row build equity to €138,860.
29-07
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
2018
31-07
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema
2017
31-07
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 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.
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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, Kapellen · 1 establishment unit since 1951
Ground area
2,634 m²
Building footprint
968 m²
Volume, LiDAR
5,404 m³
Parcel 11362H0597/00H002, Flanders · tallest building 7.4 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
Leo Baekelandstraat 2, 2950 Kapellen
since 19512.003.182.632
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 11362H0597/00H002 | Flanders | 2,634 m² | 1 · 968 m² | 7.4 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.
Structure & network
Owners and holdings
1 ownerChain of control
- BME HOLDING
- ACC 2
Highest known parent: BME HOLDING. The sources do not say who stands above it.
Owners 1
- BME HOLDINGparent100%
Holdings 0
No holding stated in the accounts, acts or LEI register we read.
According to the annual accounts of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.
Recognitions · licences · registrations
Dual-learning approval
4 live approvalsBandenmonteur (vwo)
Bandenmonteur duaal (so)
Onderhoudsmecanicien personenwagens en lichte bedrijfsvoertuigen (vwo)
Onderhoudsmechanica auto duaal (so)
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Of 1,876 companies in sector 95314 we hold annual accounts for 847. 640 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
Founded28-06-1951
Fiscal year end31-12
Activities, NACEBEL 2025
95314Bodywork repair (including spraying and painting)
47811Retail sale of cars and light vans (up to 3.5 tonnes)
47830Retail sale of motorcycles and motorcycle parts and accessories
E-invoicing
Reachable via Peppol
Peppol ID
0208:0404943326
Also
9925:BE0404943326
Registered
13-10-2025
Register as of 26 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.