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ACSA-BONI EXPERTISES

Inactive
KBO/BCE: BE 0597.969.069

Inactive; last annual accounts for financial year 2025.

ACSA-BONI EXPERTISESInactive

Overview

Activity
Activity not known
Size
€375,158total assets 2025
Staff
4.1 FTE
Equity
€137,647
Loss
-€14,983
Financial health
Inactive: no score
Structure
Parent
Sociaal Bureau EASYPAY - Bureau Social EASYPAY · 100%
Auditor: EY Réviseurs d'entreprises4 of 10 deeds summarised
SignalsneutralLatest accounts filed on timeShow the evidence

Signals

1 signal.
neutral
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 26-06-2026, 35 days ahead of the deadline.
NBB · 10 filings
Deviation from the deadline
2025
35 days early
2024
24 days early
2023
33 days early
2022
32 days early
2021
31 days early
2020
12 days late
2019
28 days late
← before the deadline after the deadline →
tick = median of all Belgian filings

This company filed its last 7 accounts on average 16 days before 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)
neutral · No strike-offs in the KBO publications
Searched since 2021.
KBO publications · our coverage
  1. Annual accounts filedfinancial year 2025 · full…
  2. Restructuring · End & cessationMerger · Accounting effect
  3. Appointment: EY Réviseurs d'Entreprises (statutory auditor)Permanent representative: Daniel Wuyts

Financials · financial year 2025, full format

Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
-€14,983
2024 · €31,931
Working capital
€198,806▲ 74.6%
2024 · €113,846
Trend over the years

2021 to 2025, 5 financial years 2018 to 2025, 8 financial years

The operating result turns negative in 2025: a loss of €9,042 after €44,881 in 2024, the lowest 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.

Operating result-€9,042 2025 Net result-€14,983 2025

Use the arrow keys on the chart for the figures per year.

Every figure with its change against the financial year before
favourable unfavourable
Line20182019202020212022202320242025
Operating result-€8,632-€1,369€38,635▲ 28×€32,225▼ 16.6%€47,096▲ 46.1%€46,724▼ 0.8%€44,881▼ 3.9%-€9,042
Net result-€7,175-€1,426€27,904▲ 20×€29,849▲ 7.0%€37,725▲ 26.4%€34,828▼ 7.7%€31,931▼ 8.3%-€14,983
Equity€10,236-€9,572▼ 6.5%€35,387▲ 270%€63,146▲ 78.4%€85,871▲ 36.0%€120,699▲ 40.6%€152,630▲ 26.5%€137,647▼ 9.8%
Total assets€187,149-€163,452▼ 12.7%€174,334▲ 6.7%€156,498▼ 10.2%€222,841▲ 42.4%€239,851▲ 7.6%€337,869▲ 40.9%€375,158▲ 11.0%
Debt€176,913-€153,879▼ 13.0%€138,947▼ 9.7%€93,352▼ 32.8%€136,970▲ 46.7%€119,152▼ 13.0%€185,239▲ 55.5%€237,511▲ 28.2%
Working capital€48,337-€29,079▼ 39.8%€32,330▲ 11.2%€33,581▲ 3.9%€53,360▲ 58.9%€87,661▲ 64.3%€113,846▲ 29.9%€198,806▲ 74.6%
Staff (FTE)2-2.1▲ 5.0%3▲ 42.9%3.1▲ 3.3%3.4▲ 9.7%3.8▲ 11.8%3.9▲ 2.6%4.1▲ 5.1%
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €375,158
Fixed assets €58,218 ▼ 49.6%
Current assets €316,940 ▲ 42.6%
Equity and liabilities €375,158
Equity €137,647 ▼ 9.8%
Debt €237,511 ▲ 28.2%
Debt's share of the balance-sheet total rises from 54.8% to 63.3%. Equity is lower and debt is higher.
Key figures and ratios
2025 value · change against 2024
EBITDA
€17,243▼
2024 · €68,530
Cash flow
€11,302▼
2024 · €55,580
Current ratio
2.68▲
2024 · 2.05
Debt to equity
1.73▲
2024 · 1.21
ROE
-10.9%▼
2024 · 20.9%
ROA
-4.0%▼
2024 · 9.5%
Interest coverage
3.66▼
2024 · 15.90
Debt ≤ 1 year
€118,134▲
2024 · €108,470
Debt > 1 year
€56,347▼
2024 · €76,770
Income taxes
€1,264▼
2024 · €9,134
Staff costs
€275,642▲
2024 · €240,542
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
Filed annual accounts As filed with the NBB · 2025 against 2024 · 45 lines
Balance sheet Code20242025
Assets
Total assets20/58€337,869€375,158▲
Fixed assets21/28€115,553€58,218▼
Tangible fixed assets22/27€115,553€58,218▼
Plant, machinery and equipment23€5,275€2,087▼
Furniture and vehicles24€83,917€56,131▼
Other tangible fixed assets26€26,361-
Current assets29/58€222,316€316,940▲
Amounts receivable within one year40/41€79,283€307,117▲
Trade receivables40€77,860€55,841▼
Other amounts receivable41€1,423€251,277▲
Cash at bank and in hand54/58€140,319€5,511▼
Deferred charges and accrued income490/1€2,714€4,312▲
Equity and liabilities
Total equity and liabilities10/49€337,869€375,158▲
Equity10/15€152,630€137,647▼
Contributions10/11€20,460€20,460=
Profit (loss) carried forward14€132,170€117,187▼
Amounts payable17/49€185,239€237,511▲
Amounts payable after more than one year17€76,770€56,347▼
Financial debts170/4€76,770€56,347▼
Amounts payable within one year42/48€108,470€118,134▲
Current portion of amounts payable after more than one year42€22,134€20,423▼
Trade debts44€5,617€1,590▼
Suppliers440/4€5,617€1,590▼
Taxes, remuneration and social security45€80,719€44,918▼
Taxes450/3€34,273€4,676▼
Remuneration and social security454/9€46,446€40,242▼
Other amounts payable47/48-€51,203
Accrued charges and deferred income492/3-€63,030
Income statement Code20242025
Remuneration, social security and pensions62€240,542€275,642▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€23,649€26,285▲
Other operating charges640/8€3,131€4,162▲
Non-recurring operating charges66A-€31,050
Gross operating margin9900€312,203€328,097▲
Operating profit (loss)9901€44,881-€9,042▼
Financial income75/76B€495€35▼
Recurring financial income75€495€35▼
Financial charges65/66B€4,311€4,712▲
Recurring financial charges65€4,311€4,712▲
Profit (loss) for the period before taxes9903€41,065-€13,719▼
Income taxes67/77€9,134€1,264▼
Profit (loss) for the period9904€31,931-€14,983▼
Profit (loss) for the period to be appropriated9905€31,931-€14,983▼
Appropriation of the result
Profit (loss) to be appropriated9906€132,170€117,187▼
Profit (loss) brought forward from the previous period14P€100,239€132,170▲
Social balance sheet
Average headcount (FTE)9087-4.1

The notes to these accounts (14 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line20182019202020212022202320242025Change
Remuneration, social security and pensions62---€171,175€192,923€224,037€240,542€275,642▲ 14.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€14,714€13,357€7,717€10,837€9,784€15,916€23,649€26,285▲ 11.1%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4---€4,704€1,847----
Other operating charges640/8---€3,990€4,602€3,370€3,131€4,162▲ 32.9%
Non-recurring operating charges66A-------€31,050-
Gross operating margin9900€103,112€149,690€211,850€222,931€256,252€290,047€312,203€328,097▲ 5.1%
Operating profit (loss)9901-€8,632€1,369€38,635€32,225€47,096€46,724€44,881-€9,042-
Financial income75/76B---€7,325€104€50€495€35▼ 92.9%
Recurring financial income75€4,090€2,733€2,131€7,325€104€50€495€35▼ 92.9%
Financial charges65/66B---€1,408€1,410€2,472€4,311€4,712▲ 9.3%
Recurring financial charges65€2,620€2,676€1,143€1,408€1,410€2,472€4,311€4,712▲ 9.3%
Profit (loss) for the period before taxes9903-€7,175€1,426€39,623€38,142€45,789€44,301€41,065-€13,719-
Income taxes67/77--€11,719€8,294€8,065€9,473€9,134€1,264▼ 86.2%
Profit (loss) for the period9904-€7,175€1,426€27,904€29,849€37,725€34,828€31,931-€14,983-
Profit (loss) for the period to be appropriated9905-€7,175€1,426€27,904€29,849€37,725€34,828€31,931-€14,983-
Line20182019202020212022202320242025Change
Assets
Total assets20/58€187,149€163,452€174,334€156,498€222,841€239,851€337,869€375,158▲ 11.0%
Fixed assets21/28€36,091€38,764€38,383€31,048€61,124€54,401€115,553€58,218▼ 49.6%
Intangible fixed assets21€6,000-€5,678€3,690€1,703----
Tangible fixed assets22/27€29,860€38,483€32,424€27,077€59,140€54,120€115,553€58,218▼ 49.6%
Plant, machinery and equipment23-----€2,777€5,275€2,087▼ 60.4%
Furniture and vehicles24---€12,314€13,840€15,512€83,917€56,131▼ 33.1%
Other tangible fixed assets26---€14,763€45,301€35,831€26,361--
Financial fixed assets28€231€281€281€281€281€281---
Current assets29/58€151,058€124,688€135,951€125,449€161,716€185,450€222,316€316,940▲ 42.6%
Amounts receivable within one year40/41€95,764€84,547€71,437€50,004€46,360€44,370€79,283€307,117▲ 287%
Trade receivables40---€47,297€44,425€43,843€77,860€55,841▼ 28.3%
Other amounts receivable41---€2,706€1,935€527€1,423€251,277▲ 177×
Cash at bank and in hand54/58€29,469€40,067€64,514€75,446€114,973€141,081€140,319€5,511▼ 96.1%
Deferred charges and accrued income490/1----€383-€2,714€4,312▲ 58.9%
Equity and liabilities
Total equity and liabilities10/49€187,149€163,452€174,334€156,498€222,841€239,851€337,869€375,158▲ 11.0%
Equity10/15€10,236€9,572€35,387€63,146€85,871€120,699€152,630€137,647▼ 9.8%
Contributions10/11€18,600€18,600-€18,600€20,460€20,460€20,460€20,460=
Reserves13€1,860€1,860€1,860€1,860-----
Non-distributable reserves130/1---€1,860-----
Reserves not available under the articles1311---€1,860-----
Profit (loss) carried forward14-€16,493-€15,067€12,837€42,686€65,411€100,239€132,170€117,187▼ 11.3%
Amounts payable17/49€176,913€153,879€138,947€93,352€136,970€119,152€185,239€237,511▲ 28.2%
Amounts payable after more than one year17€74,016€57,533€34,926€1,083€28,613€21,363€76,770€56,347▼ 26.6%
Financial debts170/4---€1,083€28,613€21,363€76,770€56,347▼ 26.6%
Amounts payable within one year42/48€102,721€95,609€103,621€91,869€108,357€97,789€108,470€118,134▲ 8.9%
Current portion of amounts payable after more than one year42---€14,462€9,448€9,269€22,134€20,423▼ 7.7%
Trade debts44€48,944€46,481€16,810€9,297€7,888€15,412€5,617€1,590▼ 71.7%
Suppliers440/4---€9,297€7,888€15,412€5,617€1,590▼ 71.7%
Taxes, remuneration and social security45---€68,100€78,270€73,108€80,719€44,918▼ 44.4%
Taxes450/3---€45,451€36,691€30,158€34,273€4,676▼ 86.4%
Remuneration and social security454/9---€22,649€41,580€42,950€46,446€40,242▼ 13.4%
Other amounts payable47/48---€10€12,750--€51,203-
Accrued charges and deferred income492/3---€400---€63,030-
Line20182019202020212022202320242025Change
Profit (loss) for the period9904-€7,175€1,426€27,904€29,849€37,725€34,828€31,931-€14,983-
+ Depreciation and write-downs630€14,714€13,357€7,717€10,837€9,784€15,916€23,649€26,285▲ 11.1%
Operating cash flow (approximation)€7,538€14,783€35,622€40,686€47,508€50,744€55,580€11,302▼ 79.7%
Investment in fixed assets (approximation)--€16,029-€7,336-€3,503-€39,860-€9,192-€84,801€31,050-
Change in cash-€10,598€24,447€10,932€39,527€26,108-€761-€134,809▼ 17,605%

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

Download as CSV

Latest 10 of 11 filings with the National Bank
Financial year Type Filed Reference
31-12-2025 full format 26-06-2026 2026-00228868
31-12-2024 micro format 07-07-2025 2025-00249538
31-12-2023 micro format 28-06-2024 2024-00188961
31-12-2022 micro format 29-06-2023 2023-00192972
31-12-2021 micro format 30-06-2022 2022-20127035
31-12-2020 micro format 12-08-2021 2021-48000372
31-12-2019 micro format 28-08-2020 2020-46400248
31-12-2018 micro format 28-06-2019 2019-25800552
31-12-2017 micro format 10-07-2018 2018-31000006
31-12-2016 micro format 30-06-2017 2017-24500253

Show all 11 filings

Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.

Directors

Directors
2 office holders, last change in 2025

Day-to-day management 2

EASY-SERVICES
Director · since 19-03-2025 · Public limited company · permanent representative: Roeland Van Dessel
Current
EASYPAY
Director · since 19-03-2025 · Public limited company · permanent representative: Katleen Clappaert
Current

Permanent representatives 2

Katleen Clappaert
Permanent representative · since 19-03-2025 · for EASYPAY
Current
Roeland Van Dessel
Permanent representative · since 19-03-2025 · for EASY-SERVICES
Current

Statutory auditor 1

EY Réviseurs d'entreprises
Statutory auditor · since 14-01-2026 · permanent representative: Daniel Wuyts
Current
Derived from published Gazette deeds. The KBO keeps the official list of office holders; we do not read it, so the two can differ. See the directors and other office holders in the KBO →
Not every act has been read: a resignation may still be missing
6 of this company's 10 Belgian Official Gazette deeds have not been read yet. Appointments and resignations recorded in them are not yet in the list of directors: someone who resigned there may still be listed as sitting. The acts are in the Timeline.

Mandate history

4 people since 2025, 3 in office
Show
  • Board
  • Day-to-day management
  • Statutory auditor
  • began earlier
Mandates per person, with start and end dates
Name Functions and periods
EASY-SERVICES
  • Director, from 19-03-2025 to date
EASYPAY
  • Director, from 19-03-2025 to date
EY Réviseurs d'entreprises
  • Statutory auditor, from 14-01-2026 to date
Sandrine Renard
  • Director and manager, until 18-03-2025
See the board, name and registered office on a given date →

Owners and capital

Owners

1 owner

Chain of control

  1. PARTENA - SECRETARIAT SOCIAL D'EMPLOYEURS - PARTENA - SOCIAAL SECRETARIAAT VOOR werkgevers 100%
  2. PARTENA BUSINESS SOLUTIONS 100%
  3. Sociaal Bureau EASYPAY - Bureau Social EASYPAY 100%
  4. ACSA-BONI EXPERTISES

Highest known parent: PARTENA - SECRETARIAT SOCIAL D'EMPLOYEURS - PARTENA - SOCIAAL SECRETARIAAT VOOR werkgevers. The sources do not say who stands above it.

According to the 2025 annual accounts of ACSA-BONI EXPERTISES and those of the other companies, the acts in the Belgian Official Gazette and the LEI register. Annual accounts state the shareholders that notified the company under article 7:225 of the Code of Companies and Associations and the parent companies that consolidate it. 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 include these statements in its annual accounts, or does not have to, is not listed.

Group and network

Part of the group PARTENA - SECRETARIAT SOCIAL D'EMPLOYEURS - PARTENA - SOCIAAL SECRETARIAAT VOOR werkgevers 19 companies Group, risk and exposure

Connections & network

18 connected companies
Linked via shared directors
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KONINKLIJKE UNIE VAN DE MIDDENSTAND
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S.O.C.A.
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SSE - ENTRAIDE LIEGE
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SSE-BSJ
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Acquisitions and mergers

1 transaction
BE 0462.847.079operation treated as a merger by absorption · Gazette deed of 06-02-2026 (5 acts)

History

In 2025 the registered office moved to Liège.1 ACSA-BONI EXPERTISES has filed 11 sets of annual accounts, the latest for financial year 2025.2 In 2026 the company was absorbed by merger into Sociaal Bureau EASYPAY - Bureau Social EASYPAY.3

  1. 1Belgian Official Gazette, 07-04-2025
  2. 2National Bank, annual accounts 2025
  3. 3Belgian Official Gazette, 06-02-2026

Acts, filings and financial milestones

Next filing, financial year 2026, expected by 31-07-2027
2026
26-06
NBB filing Annual accounts filed
financial year 2025 · full format
04-02
Gazette deed Restructuring · End & cessation
Merger · Accounting effect5 facts ▸
  • Other provision, “prise de connaissance du projet de fusion, PREMIERE RESOLUTION” (deed in French)
  • Merger, “opération assimilée à une fusion par absorption, même résolution par l'assemblée générale de la Société Absorbante” (deed in French)
  • Accounting effect, 01-01-2026
  • Other provision, “délivrance avant enregistrement, article 173,1° bis du Code des Droits d'Enregistrement” (deed in French)
  • General meeting, “trente décembre deux mille vingt-cing, assemblée générale extraordinaire” (deed in French)
14-01
Gazette deed Appointment: EY Réviseurs d'Entreprises (statutory auditor)
Permanent representative: Daniel Wuyts4 facts ▸
  • General meeting, 28-11-2025
  • Auditor appointment, EY Réviseurs d'Entreprises (statutory auditor)
  • Permanent representative, Daniel Wuyts
  • Other provision, “Toutes les décisions susmentionnées, adoption des décisions” (deed in French)
2025
31-12
Financial Weakest financial yearnet -€14,983
Net result drops to -€14,983, the lowest in the series.
25-11
Gazette deed Restructuring
Merger · Accounting effect · Real estate11 facts ▸
  • Merger, “opération assimilée à une fusion par absorption, patrimoine entier, droits et obligations” (deed in French)
  • Board meeting, 14-11-2025
  • Other provision, “simplifier la structure du groupe, justification économique de la fusion simplifiée” (deed in French)
  • Accounting effect, 01-01-2026
  • Other provision, 01-01-2026
  • Other provision, “droits assurés aux associés à droits spéciaux et porteurs de titres autres que actions, actions de la Société Absorbée” (deed in French)
  • Other provision, “avantages particuliers aux membres des organes de gestion des sociétés appelées à fusionner” (deed in French)
  • Real estate, ACSA-BONI EXPERTISES
  • Other provision, “transfert du personnel de la Société Absorbée à la Société Absorbante, CCT n°32bis du 1985-06-07 rendue obligatoire par arrêté royal du 1985-07-25” (deed in French)
  • Other provision, “liste actualisée des employés concernés” (deed in French)
  • Other provision, “modification de l'objet social de la Société Absorbante suite à la Fusion Simplifiée, si nécessaire” (deed in French)
07-07
NBB filing Annual accounts filed
financial year 2024 · micro format
07-04
Gazette deed Appointments: EASYPAY SA (director) and EASY-SERVICES SA (director)
Permanent representatives: Roeland Van Dessel and Katleen Clappaert · Resignation: Sandrine Renard (director and manager) · Director discharge11 facts ▸
  • General meeting, 19-03-2025
  • Director discharge, Sandrine Renard
  • Director appointment, EASYPAY SA (director)
  • Director appointment, EASY-SERVICES SA (director)
  • Board meeting, 19-03-2025
  • Director appointment, EASY-SERVICES SA (managing director)
  • Director appointment, EASYPAY SA (managing director)
  • Permanent representative, Roeland Van Dessel
  • Permanent representative, Katleen Clappaert
  • Registered-office move, Parc d'Affaires Zénobe Gramme, Square des Conduites d'Eau 14- Bloc E, 4020 Liège
  • Director resignation, Sandrine Renard (director and manager)
2024
31-12
Financial Equity above €150,000equity €152,630 ▲26.5%
6 profitable years in a row build equity to €152,630.
28-06
NBB filing Annual accounts filed
financial year 2023 · micro format
2023
31-12
Financial Equity above €100,000equity €120,699 ▲40.6%
5 profitable years in a row build equity to €120,699.
29-06
NBB filing Annual accounts filed
financial year 2022 · micro format
2022
31-12
Financial Highest result from 2018 to 2025net €37,725 ▲26.4%
Operating result €47,096, net result €37,725, both a record.
Show earlier events
30-06
NBB filing Annual accounts filed
financial year 2021 · micro format
2021
12-08
NBB filing Annual accounts filed
financial year 2020 · micro format · 12 days late
2020
28-08
NBB filing Annual accounts filed
financial year 2019 · micro format · 28 days late
2019
31-12
Financial Back to profitnet €1,426
Net result €1,426 after one loss-making year.
28-06
NBB filing Annual accounts filed
financial year 2018 · micro format
2018
10-07
NBB filing Annual accounts filed
financial year 2017 · micro format
2017
30-06
NBB filing Annual accounts filed
financial year 2016 · micro format
Financial milestoneGazette deedNBB filingFinancial milestones sit on the financial year-end date, not the filing date.Of the 11 annual accounts filed, the latest 10 are here; all 11 are under Financials.
4 of 10 deeds read
About the unread acts

Of the 10 Belgian Official Gazette deeds we know for this company, 4 have been read. The other 6 have not been read yet: what they contain is neither established nor disproved here.

Have them read with priority Sign in to place this company at the front of the reading queue.

Environmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.

Articles of association

Other provisionsOther rules from the articles that fall under none of the themes above.
Other provision: “Coûts liés à la Fusion Simplifiée proposée, pris en charge par la Société Absorbante” (deed in French)
Other provision: “Organes de gestion de la Société Absorbée et de la Société Absorbante ou leur(s) mandataire(s), dépôt de la proposition de fusion” (deed in French)

Read from the deeds: 2 provisions, deed of 25-11-2025