APARTPLUS
Dissolved and wound up on 02-06-2026Overview
Overview
Official details
Source: KBO- Status
- Dissolved and wound up on 02-06-2026 act of 24-06-2026
- Legal form
- Private limited company
- Activity
- “Het aanleggen,het oordeelkundig uitbouwen en beheren van een onroerend vermogen;alle verrichtingen met betrekking tot…” (deed in Dutch)From the articles, 7 activitiesNo NACE code in the KBO yet
- Financial year end
- 31 December
- Peppol
- Not found in the Peppol Directory
Board and ownership
Last known board
- HERMAN Jan Peter MargarethaDirector · until 2026
Financial position
No score
Annual accounts 2025
- Gross margin
- €178,277
- ▲ 15×
- Turnover
- ≈ €450,000
- estimated
- Profit
- €103,778
- Equity
- €279,616
- ▲ 59.0%
- Total assets
- €284,137
- ▲ 54.1%
Financials
Financials · financial year 2025, micro format
Annual accounts 2025 filed on 24-05-2026 PDF all 33 filings
Turnover
≈ €450,000
Estimated: probably between €300,000 and €690,000
Total assets
€284,137▲ 54.1%
2024 · €184,388
Net result
€103,778
2024 · -€3,859
Working capital
€276,777▲ 15×
2024 · €17,893
Multi-year overview
2018 to 2025, 8 financial yearsOperating result
€166,992
2025
20182025
Net result
€103,778
2025
20182025
Equity
€279,616
▲ 59.0%
2025
20182025
Total assets
€284,137
▲ 54.1%
2025
20182025
Debt
€4,520
▼ 47.1%
2025
20182025
Working capital
€276,777
▲ 15×
2025
20182025
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line20182019202020212022202320242025
Operating result€70,529-€65,546▼ 7.1%€93,172▲ 42.1%-€6,345€71,497€12,059▼ 83.1%-€4,470€166,992
Net result€48,213-€44,300▼ 8.1%€53,487▲ 20.7%-€19,638€53,287€6,460▼ 87.9%-€3,859€103,778
Equity€212,801-€249,101▲ 17.1%€293,588▲ 17.9%€273,950▼ 6.7%€287,237▲ 4.9%€264,697▼ 7.8%€175,838▼ 33.6%€279,616▲ 59.0%
Total assets€379,309-€396,840▲ 4.6%€404,033▲ 1.8%€323,523▼ 19.9%€305,700▼ 5.5%€270,776▼ 11.4%€184,388▼ 31.9%€284,137▲ 54.1%
Debt€166,508-€147,739▼ 11.3%€110,445▼ 25.2%€49,573▼ 55.1%€18,463▼ 62.8%€6,080▼ 67.1%€8,550▲ 40.6%€4,520▼ 47.1%
Working capital€30,141-€60,853▲ 102%€115,504▲ 89.8%€90,389▼ 21.7%€105,313▲ 16.5%€96,162▼ 8.7%€17,893▼ 81.4%€276,777▲ 15×
The operating result for 2025 is a profit of €166,992, after a loss of €4,470 in 2024. It is the highest result since 2018.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €284,137
Fixed assets
€2,839 ▼ 98.2%
Current assets
€281,297 ▲ 12×
Equity and liabilities €284,137
Equity
€279,616 ▲ 59.0%
Debt
€4,520 ▼ 47.1%
Debt's share of the balance-sheet total falls from 4.6% to 1.6%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€174,791▲
2024 · €9,644
Cash flow
€111,577▲
2024 · €10,256
Current ratio
62.23▲
2024 · 3.87
Debt to equity
0.02▼
2024 · 0.05
ROE
37.1%▲
2024 · -2.2%
ROA
36.5%▲
2024 · -2.1%
Interest coverage
over 100▲
2024 · 28.86
Debt ≤ 1 year
€4,520▼
2024 · €6,225
Income taxes
€63,360▲
2024 · €866
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Investments
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Tangible fixed assets | €1,533 | €4,012 | €3,068 | €38,014 | - |
| Depreciation and write-downs of the year | €9,334 | €9,841 | €14,010 | €14,114 | €7,799 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €9,900 | €620 | - | €13,162 | €190,868 | ▲ 15× |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €22,492 | €26,717 | €15,199 | €9,334 | €9,841 | €14,010 | €14,114 | €7,799 | ▼ 44.7% |
| Other operating charges640/8 | - | - | - | €3,449 | €2,352 | €3,008 | €2,213 | €3,486 | ▲ 57.5% |
| Non-recurring operating charges66A | - | - | - | - | - | €402 | - | - | - |
| Gross operating margin9900 | €97,774 | €102,634 | €128,632 | €6,438 | €83,690 | €29,477 | €11,857 | €178,277 | ▲ 15× |
| Operating profit (loss)9901 | €70,529 | €65,546 | €93,172 | -€6,345 | €71,497 | €12,059 | -€4,470 | €166,992 | - |
| Financial income75/76B | - | - | - | €5,970 | €5,768 | €4,643 | €1,812 | €973 | ▼ 46.3% |
| Recurring financial income75 | €4,115 | €4,981 | €7,809 | €5,970 | €5,768 | €4,643 | €1,812 | €973 | ▼ 46.3% |
| Financial charges65/66B | - | - | - | €15,903 | €2,073 | €2,782 | €334 | €827 | ▲ 147% |
| Recurring financial charges65 | €7,858 | €7,204 | €5,213 | €3,886 | €2,073 | €886 | €334 | €827 | ▲ 147% |
| Non-recurring financial charges66B | - | - | - | €12,017 | - | €1,896 | - | - | - |
| Profit (loss) for the period before taxes9903 | €66,787 | €63,323 | €78,784 | -€16,278 | €75,192 | €13,919 | -€2,993 | €167,138 | - |
| Income taxes67/77 | €18,574 | €19,023 | €25,297 | €3,361 | €21,905 | €7,459 | €866 | €63,360 | ▲ 73× |
| Profit (loss) for the period9904 | €48,213 | €44,300 | €53,487 | -€19,638 | €53,287 | €6,460 | -€3,859 | €103,778 | - |
| Transfer from tax-exempt reserves789 | - | - | - | - | - | - | - | €32,750 | - |
| Profit (loss) for the period to be appropriated9905 | €48,213 | €44,300 | €53,487 | -€19,638 | €53,287 | €6,460 | -€3,859 | €136,528 | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €379,309 | €396,840 | €404,033 | €323,523 | €305,700 | €270,776 | €184,388 | €284,137 | ▲ 54.1% |
| Fixed assets21/28 | €264,425 | €275,956 | €209,896 | €190,078 | €184,249 | €170,860 | €160,270 | €2,839 | ▼ 98.2% |
| Tangible fixed assets22/27 | €234,325 | €245,856 | €187,560 | €179,758 | €173,929 | €162,436 | €160,270 | €2,839 | ▼ 98.2% |
| Land and buildings22 | - | - | - | €165,280 | €158,856 | €152,259 | €146,008 | - | - |
| Plant, machinery and equipment23 | - | - | - | €7,054 | €5,527 | - | - | - | - |
| Furniture and vehicles24 | - | - | - | €7,424 | €9,547 | €10,177 | €14,263 | €2,839 | ▼ 80.1% |
| Financial fixed assets28 | €30,100 | €30,100 | €22,336 | €10,319 | €10,319 | €8,423 | - | - | - |
| Current assets29/58 | €114,884 | €120,883 | €194,137 | €133,445 | €121,452 | €99,917 | €24,118 | €281,297 | ▲ 12× |
| Amounts receivable within one year40/41 | €68,700 | €89,607 | €134,440 | €106,249 | €94,237 | €95,934 | €1,734 | €33,815 | ▲ 19× |
| Trade receivables40 | - | - | - | €7,250 | €9,755 | €3,600 | - | - | - |
| Other amounts receivable41 | - | - | - | €98,999 | €84,482 | €92,334 | €1,734 | €33,815 | ▲ 19× |
| Current investments50/53 | €5,287 | €5,011 | €2,011 | - | - | - | - | - | - |
| Cash at bank and in hand54/58 | €36,718 | €25,865 | €55,493 | €24,343 | €26,638 | €3,983 | €22,383 | €247,246 | ▲ 11× |
| Deferred charges and accrued income490/1 | - | - | - | €2,852 | €576 | - | - | €236 | - |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €379,309 | €396,840 | €404,033 | €323,523 | €305,700 | €270,776 | €184,388 | €284,137 | ▲ 54.1% |
| Equity10/15 | €212,801 | €249,101 | €293,588 | €273,950 | €287,237 | €264,697 | €175,838 | €279,616 | ▲ 59.0% |
| Contributions10/11 | €18,592 | €18,592 | - | €18,592 | €18,592 | €18,592 | €18,592 | €18,592 | = |
| Reserves13 | €194,209 | €230,509 | €274,996 | €255,358 | €268,645 | €246,105 | €157,246 | €261,024 | ▲ 66.0% |
| Non-distributable reserves130/1 | - | - | - | €1,859 | €1,859 | - | - | - | - |
| Reserves not available under the articles1311 | - | - | - | €1,859 | €1,859 | - | - | - | - |
| Tax-exempt reserves132 | - | - | - | €32,750 | €32,750 | €32,750 | €32,750 | - | - |
| Distributable reserves133 | - | - | - | €220,748 | €234,036 | €213,355 | €124,496 | €261,024 | ▲ 110% |
| Amounts payable17/49 | €166,508 | €147,739 | €110,445 | €49,573 | €18,463 | €6,080 | €8,550 | €4,520 | ▼ 47.1% |
| Amounts payable after more than one year17 | €81,765 | €87,708 | €31,812 | €6,517 | €2,325 | €2,325 | €2,325 | - | - |
| Financial debts170/4 | - | - | - | €6,517 | - | - | - | - | - |
| Other amounts payable178/9 | - | - | - | - | €2,325 | €2,325 | €2,325 | - | - |
| Amounts payable within one year42/48 | €84,743 | €60,031 | €78,633 | €43,056 | €16,138 | €3,755 | €6,225 | €4,520 | ▼ 27.4% |
| Current portion of amounts payable after more than one year42 | - | - | - | €25,294 | €6,517 | - | - | - | - |
| Trade debts44 | €7,005 | €5,331 | €4,402 | €9,089 | €2,141 | €3,755 | €2,620 | €1,860 | ▼ 29.0% |
| Suppliers440/4 | - | - | - | €9,089 | €2,141 | €3,755 | €2,620 | €1,860 | ▼ 29.0% |
| Taxes, remuneration and social security45 | - | - | - | €8,673 | €7,480 | - | - | €2,660 | - |
| Taxes450/3 | - | - | - | €8,673 | €7,480 | - | - | €2,660 | - |
| Other amounts payable47/48 | - | - | - | - | - | - | €3,605 | - | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €48,213 | €44,300 | €53,487 | -€19,638 | €53,287 | €6,460 | -€3,859 | €103,778 | - |
| + Depreciation and write-downs630 | €22,492 | €26,717 | €15,199 | €9,334 | €9,841 | €14,010 | €14,114 | €7,799 | ▼ 44.7% |
| Operating cash flow (approximation) | €70,705 | €71,017 | €68,686 | -€10,304 | €63,128 | €20,469 | €10,256 | €111,577 | ▲ 988% |
| Investment in fixed assets (approximation) | - | -€38,249 | €50,862 | €10,484 | -€4,012 | -€620 | -€3,525 | €149,632 | - |
| Change in cash | - | -€10,853 | €29,629 | -€31,150 | €2,295 | -€22,656 | €18,400 | €224,862 | ▲ 12× |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Latest 10 of 33 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 24-05-2026 | 2026-00119605 | |
| 31-12-2024 | micro format | 01-07-2025 | 2025-00212537 | |
| 31-12-2023 | micro format | 01-07-2024 | 2024-00188631 | |
| 31-12-2022 | micro format | 17-07-2023 | 2023-00242764 | |
| 31-12-2021 | micro format | 07-07-2022 | 2022-20164698 | |
| 31-12-2020 | micro format | 01-07-2021 | 2021-30000043 | |
| 31-12-2019 | micro format | 01-07-2020 | 2020-24200502 | |
| 31-12-2018 | micro format | 02-07-2019 | 2019-26900200 | |
| 31-12-2017 | micro format | 02-07-2018 | 2018-27100122 | |
| 31-12-2016 | micro format | 04-07-2017 | 2017-27000282 |
Board & ownership
Directors
Directors
Last change in 2026
Signing authorityThe articles say who may bind the company, for example by signing a contract.
Each director alone
deed of 06-11-2023Owners and capital
Capital transactions
Capital over time
- 06-11-2023 Converted to unavailable equity · €18,592.01
Mandate history
1 person, 0 in office
- Board
- mandate already running before its first mention
| Name | Functions and periods |
|---|---|
| HERMAN Jan Peter Margaretha |
|
Articles of association
- Custody of recordsThe books and records are kept for at least five years after liquidation. The articles set where.
- 2920 Kalmthout, Kijkuitstraat (C) 60 Woning E
Articles of association, deed of 24-06-2026
Network & group
Connections & network
See the function holders in the KBO register.
Timeline
Acts, filings and financial milestones
Deadline for the 2026 accounts:
2026
24-06
Gazette deed
Dissolution with immediate closure of the liquidationDissolved and wound up in a single deed on 02-06-2026 · Books and records kept in Kalmthout (5 years) · Resignation: HERMAN Jan Peter Margaretha (director)7 points ▸
Gazette deed
Dissolution with immediate closure of the liquidation
Dissolved and wound up in a single deed on 02-06-2026 · Books and records kept in Kalmthout (5 years) · Resignation: HERMAN Jan Peter Margaretha (director)7 points ▸
- General meeting, 02-06-2026, mentioned 2 times in the deed
- Auditor report, 04-05-2026
- Dissolution, 02-06-2026
- Director resignation, HERMAN Jan Peter Margaretha
- Power of attorney, HERMAN Jan Peter Margaretha
- Power of attorney, CEDIPEC BV
- Net-asset statement, 07-04-2026
- The act holds 12 more points.
24-05
micro format · 68 days before the deadline
2025
31-12
Financial
Back to profitnet €103,778
The net result is €103,778, after one loss-making year.
31-12
Financial
Liquidity more than 16 timescurrent ratio 62.23
The current ratio rises from 3.87 to 62.23. Short-term debt falls from €6,225 to €4,520.
31-12
Financial
Equity above €200,000equity €279,616 ▲59%
Equity rises from €175,838 to €279,616.
01-07
micro format · 30 days before the deadline
2024
01-07
micro format · 30 days before the deadline
2023
31-12
Financial
Liquidity more than triplescurrent ratio 26.61
The current ratio rises from 7.53 to 26.61. Short-term debt falls from €16,138 to €3,755.
06-11
Gazette deed
Company renamed to APARTPLUSNew name: APARTPLUS · Change of role: HERMAN Jan Peter Margaretha, from zaakvoerder thans genoemd bestuurder to director · “Het aanleggen,het oordeelkundig uitbouwen en beheren van een onroerend vermogen;alle verrichtingen met…” (deed in Dutch)7 points ▸
Gazette deed
Company renamed to APARTPLUS
New name: APARTPLUS · Change of role: HERMAN Jan Peter Margaretha, from zaakvoerder thans genoemd bestuurder to director · “Het aanleggen,het oordeelkundig uitbouwen en beheren van een onroerend vermogen;alle verrichtingen met…” (deed in Dutch)7 points ▸
- General meeting, 30-10-2023
- 750 shares
- Director resignation, HERMAN Jan Peter Margaretha (zaakvoerder thans genoemd bestuurder)
- Director appointment, HERMAN Jan Peter Margaretha (director (not named in the articles))
- Director discharge, HERMAN Jan Peter Margaretha
- Registered office clause, Kijkuitstraat 60, woning E, 2920 Kalmthout
- Name change, APARTPLUS
- The act holds 8 more points.
17-07
micro format · 14 days before the deadline
2022
31-12
Financial
Back to profitnet €53,287
The net result is €53,287, after one loss-making year.
31-12
Financial
Liquidity more than doubledcurrent ratio 7.53
The current ratio rises from 3.10 to 7.53. Short-term debt falls from €43,056 to €16,138.
Show earlier events
07-07
micro format · 24 days before the deadline
2021
31-12
Financial
Weakest financial yearnet -€19,638
The net result drops to -€19,638, the lowest from 2018 to 2025.
01-07
micro format · 30 days before the deadline
2020
01-07
micro format · 30 days before the deadline
2019
02-07
micro format · 29 days before the deadline
2018
02-07
micro format · 29 days before the deadline
2017
04-07
micro format · 27 days before the deadline
1992
17-07
Gazette deed
Incorporation
18 publications in the Belgian Official Gazette, the last on 24-06-2026
Financial milestoneGazette deedNBB filingFinancial milestones sit on the financial year-end date, not the filing date.
Sources:Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Inactive
Dissolved and wound up on 2 June 2026
APARTPLUS has not been in the KBO register since 18 June 2026.
- Status
- Inactiveout of the register since 18 June 2026
- Reason
- Dissolved and wound up in a single deedBelgian Official Gazette, 24 June 2026 · act
- Last annual accounts
- financial year to 31 December 2025
- Last registered office
- Petunialaan 14, 2950 Kapellen(Antw)as published on 6 November 2023
- Legal form
- Private limited company
- Active since
- 29 June 1992
Purpose, financial year and meetings according to the articles of association
Name, seat, purpose and duration
- PurposeThe purpose describes the activities the company may carry out under its articles.
- “Het aanleggen,het oordeelkundig uitbouwen en beheren van een onroerend vermogen;alle verrichtingen met betrekking tot onroerende goederen en…”
7 activities
- Het aanleggen,het oordeelkundig uitbouwen en beheren van een onroerend vermogen;alle verrichtingen met betrekking tot onroerende goederen en onroerende zakelijke rechten,zoals de projectontwikkeling,de aan- en verkoop,de bouw,de verbouwing,de binnenhuisinrichting en decoratie,de huur en verhuur,de ruil,de verkaveling,en in het algemeen,alle verrichtingen die rechtstreeks of onrechtstreeks betrekking hebben op het beheer of op het productief maken,van onroerende goederen of onroerende zakelijke rechten,met inbegrip van het geheel of gedeeltelijk ter beschikking stellen,al dan niet tegen betaling,van een onroerend goed aan haar bestuurders,bedrijfsleiders en werknemers in het kader van een verloningspolitiek;
- Advies- en/of dienstverlening aan bedrijven,privépersonen en instellingen in de ruimste zin van het woord,voornamelijk doch niet uitsluitend op het vlak van,management,marketing,productie en ontwikkeling,processing en het besturen van vennootschappen,dit alles in de meest ruime betekenis;
- Het geven van advies inzake de organisatie en het beheer van ondernemingen;
- Het aanleggen,het oordeelkundig uitbouwen en beheren van een roerend vermogen;
- Het beleggen,het intekenen op,vast overnemen,plaatsen,kopen,verkopen en verhandelen van aandelen,deelbewijzen,obligaties,warrants,certificaten,schuldvorderingen,gelden en andere roerende waarden,uitgegeven door Belgische of buitenlandse ondernemingen al dan niet onder de vorm van handelsvennootschappen,administratiekantoren,instellingen en verenigingen al dan niet met een (semi-) publiekrechtelijk statuut;
- Het beheren van beleggingen en van participaties in dochtervennootschappen,het waarnemen van bestuurdersfuncties,directie,controle of vereffening,het verlenen van advies,management en andere diensten.Deze diensten kunnen worden geleverd krachtens contractuele of statutaire benoemingen en in de hoedanigheid van externe raadgever of orgaan;
- Het verstrekken van leningen en voorschotten onder eender welke vorm of duur,aan al dan niet verbonden ondernemingen,alsmede het waarborgen van verbintenissen van derden.
- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimited
- Registered office clauseThe articles name the region of the registered office. The language of official documents depends on that region, among other things.
- “Vlaams Gewest”
General meeting and financial year
- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- “TITEL V. ALGEMENE VERGADERING Artikel 16. Organisatie en bijeenroeping Ieder jaar wordt een gewone algemene vergadering van aandeelhouders…”
Articles of association, deed of 06-11-2023 (in Dutch)
Sites & property
Location