ACOS
ActiveSummary
ACOS has been active since 1990 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show negative equity (-€367,412) and a net result of -€37,959. Equity is shrinking by ~8.3% per year across the filed fiscal years. Its solvency ranks better than 8% of 4670 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.6% (low).
Checked score
Score 2025
Axes · tick = 2024
Profitability0=
Solvency0=
Growth32▼-26
Track record100
Bankruptcy probability, 12 months
0.6%
Low
0%0.5%1.5%4%10%≥ 25%
No credit on open account
Liquidity ample (current ratio 14.18 against 12.95 in 2024; short-term debt: 1% and cash: 1.1% of total assets), but equity is negative.
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Signals
Four signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
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
-292.2%
Return on assets
-30.2%
Age of the figures
9 mo
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
raises risk · Negative equity
The 2025 annual accounts show negative equity and a net loss.
NBB · annual accounts 2025Equity per financial year
1819202122232425
2018 to 2025 · latest year -€367,412
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 17-08-2026, 17 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filingsDeviation from the deadline
2025
17 d late
2024
28 d late
2023
23 d late
2022
47 d early
2021
26 d early
2020
33 d early
2019
1 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 6 days before the deadline; the sector median for financial year 2024 is on the deadline day, and 48% 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
26-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, micro schema
Equity
-€367,412▼ 11.5%
2024 · -€329,453
Total assets
€125,734▼ 6.3%
2024 · €134,119
Net result
-€37,959▼ 46.3%
2024 · -€25,948
Working capital
€17,076▼ 24.2%
2024 · €22,537
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-€29,957▼ 89.6%-€22,487▲ 24.9%-€17,609▲ 21.7%-€25,903▼ 47.1%-€37,916▼ 46.4%
Net result-€30,000▼ 88.0%-€22,527▲ 24.9%-€17,649▲ 21.7%-€25,948▼ 47.0%-€37,959▼ 46.3%
Equity-€263,330▼ 12.9%-€285,857▼ 8.6%-€303,505▼ 6.2%-€329,453▼ 8.5%-€367,412▼ 11.5%
Total assets€183,787▼ 6.5%€168,143▼ 8.5%€143,168▼ 14.9%€134,119▼ 6.3%€125,734▼ 6.3%
Debt€447,117▲ 4.0%€454,000▲ 1.5%€446,674▼ 1.6%€463,572▲ 3.8%€493,146▲ 6.4%
Working capital€14,563€10,442▼ 28.3%€6,754▼ 35.3%€22,537▲ 234%€17,076▼ 24.2%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €37,916 in 2025 against €25,903 in 2024; the loss grows and 2025 has the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €125,734
Fixed assets
€107,363 ▼ 2.1%
Current assets
€18,372 ▼ 24.8%
Key figures and ratios
EBITDA
-€14,823▼
2024 · -€287
Cash flow
-€14,865▼
2024 · -€332
Solvency
-292.2%▼
2024 · -245.6%
Current ratio
14.18▲
2024 · 12.95
Debt to equity
-1.34▲
2024 · -1.41
ROA
-30.2%▼
2024 · -19.3%
Interest coverage
-351.93▼
2024 · -6.42
Debt ≤ 1 year
€1,296▼
2024 · €1,887
Debt > 1 year
€491,850▲
2024 · €461,685
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €20,793 | €20,696 | €23,969 | €25,616 | €23,093 | ▼ 9.8% |
| Other operating charges640/8 | €1,495 | €1,513 | €1,994 | €1,540 | €1,283 | ▼ 16.7% |
| Non-recurring operating charges66A | - | - | €63 | - | €1,949 | - |
| Gross operating margin9900 | -€7,669 | -€278 | €8,417 | €1,253 | -€11,592 | ▼ 1,025% |
| Operating profit (loss)9901 | -€29,957 | -€22,487 | -€17,609 | -€25,903 | -€37,916 | ▼ 46.4% |
| Financial income75/76B | €0 | - | - | - | - | - |
| Recurring financial income75 | €0 | - | - | - | - | - |
| Financial charges65/66B | €43 | €39 | €39 | €45 | €42 | ▼ 5.7% |
| Recurring financial charges65 | €43 | €39 | €39 | €45 | €42 | ▼ 5.7% |
| Profit (loss) for the period before taxes9903 | -€30,000 | -€22,527 | -€17,649 | -€25,948 | -€37,959 | ▼ 46.3% |
| Profit (loss) for the period9904 | -€30,000 | -€22,527 | -€17,649 | -€25,948 | -€37,959 | ▼ 46.3% |
| Profit (loss) for the period to be appropriated9905 | -€30,000 | -€22,527 | -€17,649 | -€25,948 | -€37,959 | ▼ 46.3% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €183,787 | €168,143 | €143,168 | €134,119 | €125,734 | ▼ 6.3% |
| Fixed assets21/28 | €165,931 | €145,639 | €135,311 | €109,695 | €107,363 | ▼ 2.1% |
| Tangible fixed assets22/27 | €165,931 | €145,639 | €135,311 | €109,695 | €107,363 | ▼ 2.1% |
| Land and buildings22 | €165,431 | €145,078 | €124,725 | €104,371 | €84,018 | ▼ 19.5% |
| Plant, machinery and equipment23 | €38 | €283 | €198 | €132 | €66 | ▼ 50.0% |
| Furniture and vehicles24 | €463 | €278 | €10,389 | €5,192 | €23,279 | ▲ 348% |
| Current assets29/58 | €17,856 | €22,504 | €7,857 | €24,424 | €18,372 | ▼ 24.8% |
| Amounts receivable within one year40/41 | €8,281 | €14,910 | €3,444 | €15,233 | €14,887 | ▼ 2.3% |
| Trade receivables40 | €8,281 | €14,910 | €3,444 | €15,200 | €13,139 | ▼ 13.6% |
| Other amounts receivable41 | - | - | - | €33 | €1,748 | ▲ 5,129% |
| Cash at bank and in hand54/58 | €7,361 | €6,725 | €3,394 | €8,142 | €1,413 | ▼ 82.6% |
| Deferred charges and accrued income490/1 | €2,214 | €868 | €1,018 | €1,048 | €2,072 | ▲ 97.7% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €183,787 | €168,143 | €143,168 | €134,119 | €125,734 | ▼ 6.3% |
| Equity10/15 | -€263,330 | -€285,857 | -€303,505 | -€329,453 | -€367,412 | ▼ 11.5% |
| Contributions10/11 | €18,550 | €18,550 | €18,550 | €18,550 | €18,550 | = |
| Reserves13 | €3,718 | €3,718 | €3,718 | €3,718 | €3,718 | = |
| Non-distributable reserves130/1 | €3,718 | €3,718 | €3,718 | €3,718 | €3,718 | = |
| Reserves not available under the articles1311 | €3,718 | €3,718 | €3,718 | €3,718 | €3,718 | = |
| Profit (loss) carried forward14 | -€285,598 | -€308,125 | -€325,774 | -€351,721 | -€389,680 | ▼ 10.8% |
| Amounts payable17/49 | €447,117 | €454,000 | €446,674 | €463,572 | €493,146 | ▲ 6.4% |
| Amounts payable after more than one year17 | €443,825 | €441,938 | €445,571 | €461,685 | €491,850 | ▲ 6.5% |
| Other amounts payable178/9 | €443,825 | €441,938 | €445,571 | €461,685 | €491,850 | ▲ 6.5% |
| Amounts payable within one year42/48 | €3,293 | €12,062 | €1,103 | €1,887 | €1,296 | ▼ 31.3% |
| Trade debts44 | €2,444 | €797 | €786 | €1,887 | €1,296 | ▼ 31.3% |
| Suppliers440/4 | €2,444 | €797 | €786 | €1,887 | €1,296 | ▼ 31.3% |
| Taxes, remuneration and social security45 | €848 | €11,266 | €317 | - | - | - |
| Taxes450/3 | €848 | €11,266 | €317 | - | - | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€30,000 | -€22,527 | -€17,649 | -€25,948 | -€37,959 | ▼ 46.3% |
| + Depreciation and write-downs630 | €20,793 | €20,696 | €23,969 | €25,616 | €23,093 | ▼ 9.8% |
| Operating cash flow (approximation) | -€9,207 | -€1,831 | €6,320 | -€332 | -€14,865 | ▼ 4,384% |
| Investment in fixed assets (approximation) | - | -€403 | -€13,641 | €0 | -€20,761 | - |
| Change in cash | - | -€635 | -€3,331 | €4,748 | -€6,729 | ▼ 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
17-08
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 17 days late
2025
31-12
Financial
Weakest financial yearnet -€37,959
Net result drops to -€37,959, the lowest in the series.
28-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 28 days late
2024
23-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 23 days late
2023
31-12
Financial
Liquidity quadruplescurrent ratio 7.12
Current ratio from 1.87 to 7.12; short-term debt falls from €12,062 to €1,103.
14-06
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
05-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial
Liquidity times 158current ratio 5.42
Current ratio from 0.03 to 5.42; short-term debt falls from €429,987 to €3,293.
28-06
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
30-07
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
30-07
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
23-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 23 days late
2017
26-09
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 57 days late
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, Hoegaarden · 1 establishment unit since 1990
Ground area
5,551 m²
Building footprint
748 m²
Volume, LiDAR
6,889 m³
Parcel 24041E0811/00H000, Flanders · tallest building 14.3 m, ±3 floors. Linked by address, not a title deed.
1 establishment unit
Nerm 82, 3320 Hoegaarden
since 19902.050.273.261
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 24041E0811/00H000 | Flanders | 5,551 m² | 1 · 748 m² | 14.2 m · 3 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.
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Tessenderlo-Ham
This company's figures show no positive equity and no headcount, so a size comparison is not possible. These companies share only the sector and the region. Of 24,865 companies in sector 96220 we hold annual accounts for 1,439. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded31-08-1990
Fiscal year end31-12
Activities, NACEBEL 2025
96220Beauty care and other beauty treatments
90202Performing arts by artistic ensembles
90393Specialised image, lighting and sound technical services
Scores and ratios are computed by Checked and are not a credit decision.