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ARBECA

Inactive
KBO/BCE: BE 0446.099.535

Inactive; last annual accounts for financial year 2024. Dissolved and wound up in a single deed on 19-12-2025; books and records kept in Ardooie.

ARBECAInactive

Overview

Activity
Activity not known
Size
≈ €420,000turnover 2024, estimated
Equity
€2.1m
Profit
€165,822
Turnover estimated from the gross margin
Financial health
Inactive: no score
Structure
Largest shareholder
HB INVEST · 50%
2 of 5 deeds summarised
Signalsraises riskAnnual accounts not filedneutralLatest accounts filed on timeShow the evidence

Signals

Two signals.
raises riskneutral
raises risk · Annual accounts not filed
The financial year that closed on 31-12-2025 was due at the National Bank by 31-07-2026. Nothing is on record, 91 days later.
NBB · 10 filings
Position against the passed deadline
31-12-2025 year end31-07-2026 deadline30-10-2026 today
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 26-06-2025, 35 days ahead of the deadline.
NBB · 10 filings
Deviation from the deadline
2025
not filed
2024
35 days early
2023
26 days late
2022
24 days late
2021
13 days early
2020
31 days late
2019
18 days late
← before the deadline after the deadline →
tick = median of all Belgian filings

This company filed its last 6 accounts on average 9 days after 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. End & cessationAuditor report · Dissolution ·…
  2. Annual accounts filedfinancial year 2024 · abbreviated…
  3. Highest result from 2018 to 2024net €165,822 ▲5.8%

Financials · financial year 2024, abbreviated format

Turnover
≈ €420,000
Estimated: probably between €250,000 and €780,000
Total assets
€2.3m▲ 0.2%
2023 · €2.3m
Net result
€165,822▲ 5.8%
2023 · €156,766
Working capital
€2.1m▲ 0.4%
2023 · €2.1m
Trend over the years

2020 to 2024, 5 financial years 2018 to 2024, 7 financial years

The operating result recovers in 2024; 2024 is 10% above 2023.

What the company sold each financial year and what was left of it. A loss stands below the zero line.

Operating result€0.2m 2024 Net result€0.2m 2024

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

Every figure with its change against the financial year before
favourable unfavourable
Line2018201920202021202220232024
Operating result€0.1m-€0.1m▲ 25.7%€0.1m▲ 10.8%€0.1m▲ 4.7%€0.2m▲ 8.6%€0.1m▼ 12.6%€0.2m▲ 9.8%
Net result€0.1m-€0.1m▲ 17.5%€0.1m▲ 15.2%€0.1m▲ 6.3%€0.2m▲ 19.7%€0.2m▼ 5.4%€0.2m▲ 5.8%
Equity€2.7m-€2.4m▼ 10.7%€2.1m▼ 11.2%€2.1m▼ 0.6%€2.1m=€2.1m=€2.1m=
Total assets€3.2m-€2.8m▼ 12.2%€2.5m▼ 9.5%€2.3m▼ 10.2%€2.3m▲ 0.8%€2.3m▲ 0.2%€2.3m▲ 0.2%
Debt€0.5m-€0.4m▼ 20.2%€0.4m▲ 0.6%€0.2m▼ 60.2%€0.2m▲ 11.6%€0.2m▲ 3.1%€0.2m▲ 2.4%
Working capital€2.4m-€2.1m▼ 12.0%€2.0m▼ 5.4%€2.1m▲ 3.6%€2.1m▲ 0.5%€2.1m▲ 0.4%€2.1m▲ 0.4%
Turnover and EBIT margin not published: the abbreviated format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €2.3m
Fixed assets €8,935 ▼ 49.8%
Current assets €2.3m ▲ 0.6%
Equity and liabilities €2.3m
Equity €2.1m =
Debt €190,699 ▲ 2.4%
Debt's share of the balance-sheet total rises from 8.1% to 8.3%. Debt is higher.
Key figures and ratios
2024 value · change against 2023
EBITDA
€163,204▲
2023 · €149,919
Cash flow
€174,684▲
2023 · €166,129
Current ratio
12.07▼
2023 · 12.29
Debt to equity
0.09▲
2023 · 0.09
ROE
7.8%▲
2023 · 7.4%
ROA
7.2%▲
2023 · 6.8%
Interest coverage
13.29▼
2023 · 19.94
Debt ≤ 1 year
€190,699▲
2023 · €186,232
Income taxes
€64,983▲
2023 · €54,559
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 · 2024 against 2023 · 43 lines
Balance sheet Code20232024
Assets
Total assets20/58€2.3m€2.3m▲
Fixed assets21/28€0.02m€0.009m▼
Tangible fixed assets22/27€0.02m€0.009m▼
Land and buildings22€0-
Furniture and vehicles24€0.02m€0.009m▼
Current assets29/58€2.3m€2.3m▲
Amounts receivable within one year40/41€0.03m€0.04m▲
Trade receivables40€0.03m€0.04m▲
Other amounts receivable41€0.005m-
Current investments50/53€2.1m€2.1m▲
Cash at bank and in hand54/58€0.2m€0.1m▼
Deferred charges and accrued income490/1€0.006m€0.01m▲
Equity and liabilities
Total equity and liabilities10/49€2.3m€2.3m▲
Equity10/15€2.1m€2.1m=
Contributions10/11€1.9m€1.9m=
Contributions outside capital11€1.9m-
Other1109/19€1.9m-
Reserves13€0.2m€0.2m=
Tax-exempt reserves132€0.006m€0.006m=
Distributable reserves133€0.2m€0.2m=
Amounts payable17/49€0.2m€0.2m▲
Amounts payable within one year42/48€0.2m€0.2m▲
Trade debts44€0.008m€0.002m▼
Suppliers440/4€0.008m€0.002m▼
Taxes, remuneration and social security45€0.02m€0.02m▲
Taxes450/3€0.01m€0.01m▲
Remuneration and social security454/9€0.003m€0.002m▼
Other amounts payable47/48€0.2m€0.2m▲
Income statement Code20232024
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€0.009m€0.009m▼
Other operating charges640/8€0.002m€0.001m▼
Gross operating margin9900€0.2m€0.2m▲
Operating profit (loss)9901€0.1m€0.2m▲
Financial income75/76B€0.08m€0.09m▲
Recurring financial income75€0.08m€0.09m▲
Financial charges65/66B€0.008m€0.01m▲
Recurring financial charges65€0.008m€0.01m▲
Profit (loss) for the period before taxes9903€0.2m€0.2m▲
Income taxes67/77€0.05m€0.06m▲
Profit (loss) for the period9904€0.2m€0.2m▲
Profit (loss) for the period to be appropriated9905€0.2m€0.2m▲
Appropriation of the result
Profit (loss) to be appropriated9906€0.2m€0.2m▲
Profit to be distributed694/7€0.2m€0.2m▲
Return on contributions (dividend)694€0.2m€0.2m▲

The notes to these accounts (6 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line2018201920202021202220232024Change
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€624€402€896€9,783€9,856€9,363€8,862▼ 5.4%
Other operating charges640/8---€1,106€1,096€1,575€1,094▼ 30.6%
Gross operating margin9900€108,273€138,577€143,369€159,088€171,827€151,494€164,297▲ 8.5%
Operating profit (loss)9901€101,578€127,674€141,497€148,198€160,875€140,556€154,342▲ 9.8%
Financial income75/76B---€39,937€65,372€78,286€88,747▲ 13.4%
Recurring financial income75€40,976€38,158€36,538€39,937€65,372€78,286€88,747▲ 13.4%
Financial charges65/66B---€731€2,150€7,518€12,284▲ 63.4%
Recurring financial charges65€954€583€1,045€731€2,150€7,518€12,284▲ 63.4%
Profit (loss) for the period before taxes9903€141,599€165,249€176,989€187,404€224,096€211,325€230,805▲ 9.2%
Income taxes67/77€45,377€52,190€46,733€48,877€58,305€54,559€64,983▲ 19.1%
Profit (loss) for the period9904€96,223€113,060€130,257€138,527€165,791€156,766€165,822▲ 5.8%
Profit (loss) for the period to be appropriated9905€96,223€113,060€130,257€138,527€165,791€156,766€165,822▲ 5.8%
Line2018201920202021202220232024Change
Assets
Total assets20/58€3.2m€2.8m€2.5m€2.3m€2.3m€2.3m€2.3m▲ 0.2%
Fixed assets21/28€0.3m€0.3m€0.1m€0.04m€0.03m€0.02m€0.009m▼ 49.8%
Tangible fixed assets22/27-€0.002m€0.05m€0.04m€0.03m€0.02m€0.009m▼ 49.8%
Land and buildings22-----€0--
Plant, machinery and equipment23---€0.001m----
Furniture and vehicles24---€0.04m€0.03m€0.02m€0.009m▼ 49.8%
Financial fixed assets28€0.3m€0.3m€0.08m-----
Current assets29/58€2.9m€2.5m€2.4m€2.2m€2.3m€2.3m€2.3m▲ 0.6%
Amounts receivable within one year40/41€0.2m€0.02m€0.03m€0.03m€0.03m€0.03m€0.04m▲ 23.2%
Trade receivables40---€0.02m€0.03m€0.03m€0.04m▲ 48.4%
Other amounts receivable41---€0.003m€1€0.005m--
Current investments50/53€1.3m€1.2m€1.3m€1.4m€2.2m€2.1m€2.1m▲ 1.8%
Cash at bank and in hand54/58€1.4m€1.3m€1.1m€0.8m€0.07m€0.2m€0.1m▼ 25.5%
Deferred charges and accrued income490/1---€0.001m€0.004m€0.006m€0.01m▲ 147%
Equity and liabilities
Total equity and liabilities10/49€3.2m€2.8m€2.5m€2.3m€2.3m€2.3m€2.3m▲ 0.2%
Equity10/15€2.7m€2.4m€2.1m€2.1m€2.1m€2.1m€2.1m=
Contributions10/11€1.9m€1.9m-€1.9m€1.9m€1.9m€1.9m=
Contributions outside capital11---€1.9m€1.9m€1.9m--
Other1109/19---€1.9m€1.9m€1.9m--
Reserves13€0.8m€0.5m€0.2m€0.2m€0.2m€0.2m€0.2m=
Non-distributable reserves130/1---€0.2m€0.2m---
Reserves not available under the articles1311---€0.2m€0.2m---
Tax-exempt reserves132---€0.006m€0.006m€0.006m€0.006m=
Distributable reserves133-----€0.2m€0.2m=
Amounts payable17/49€0.5m€0.4m€0.4m€0.2m€0.2m€0.2m€0.2m▲ 2.4%
Amounts payable within one year42/48€0.5m€0.4m€0.4m€0.2m€0.2m€0.2m€0.2m▲ 2.4%
Trade debts44€0.004m€0.002m€0.003m€0.004m€0.002m€0.008m€0.002m▼ 70.8%
Suppliers440/4---€0.004m€0.002m€0.008m€0.002m▼ 70.8%
Taxes, remuneration and social security45---€0.004m€0.006m€0.02m€0.02m▲ 6.8%
Taxes450/3---€0.004m€0.006m€0.01m€0.01m▲ 20.9%
Remuneration and social security454/9-----€0.003m€0.002m▼ 43.0%
Other amounts payable47/48---€0.2m€0.2m€0.2m€0.2m▲ 5.7%
Accrued charges and deferred income492/3---€36----
Line2018201920202021202220232024Change
Profit (loss) for the period9904€96,223€113,060€130,257€138,527€165,791€156,766€165,822▲ 5.8%
+ Depreciation and write-downs630€624€402€896€9,783€9,856€9,363€8,862▼ 5.4%
Operating cash flow (approximation)€96,847€113,462€131,152€148,311€175,648€166,129€174,684▲ 5.2%
Investment in fixed assets (approximation)--€2,012€153,914€74,762€784€0€0-
Change in cash--€80,960-€283,886-€290,906-€700,372€85,184-€39,847-

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 33 filings with the National Bank
Financial year Type Filed Reference
31-12-2024 abbreviated format 26-06-2025 2025-00200161
31-12-2023 abbreviated format 26-08-2024 2024-00371847
31-12-2022 abbreviated format 24-08-2023 2023-00363770
31-12-2021 abbreviated format 18-07-2022 2022-20195305
31-12-2020 abbreviated format 31-08-2021 2021-64100077
31-12-2019 abbreviated format 18-08-2020 2020-42200321
31-12-2018 abbreviated format 21-08-2019 2019-49200175
31-12-2017 abbreviated format 18-07-2018 2018-34700056
31-12-2016 abbreviated format 22-06-2017 2017-20700181
31-12-2015 abbreviated format 05-07-2016 2016-27900543

Show all 33 filings

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

Directors

Directors
2 directors, last change in 2024
Caroline CALLANT
Statutory director · since 25-01-2024
Current
Hans BEHAEGHEL
Statutory director · since 25-01-2024
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
3 of this company's 5 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

2 people since 2024, 2 in office
Show
  • Board
  • began earlier
Mandates per person, with start and end dates
Name Functions and periods
Caroline CALLANT
  • Manager, until 25-01-2024
  • Statutory director, from 25-01-2024 to date
Hans BEHAEGHEL
  • Manager, until 25-01-2024
  • Statutory director, from 25-01-2024 to date
See the board, name and registered office on a given date →

Owners and capital

Owners

2 owners

Owners 2

Sources: the companies' annual accounts, 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.

Capital and shareholders

Capital over the years
  1. 25-01-2024 Converted to unavailable equity

Group and network

Connections & network

2 current directors
Depth

The network starts from this company’s directors. Other companies they run appear here as nodes.

This company Company Director Shareholding +N: links not shown yet Click a node to look further, drag to arrange, zoom with the mouse wheel.

History

Total assets fell from €3.2m in 2018 to €2.3m in 2024.1 In 2025 ARBECA was dissolved and its liquidation closed in a single deed.2

  1. 1National Bank, annual accounts 2018 and 2024
  2. 2Belgian Official Gazette, 22-01-2026

Acts, filings and financial milestones

2026
22-01
Gazette deed End & cessation
Auditor report · Dissolution · Liquidation distribution14 facts ▸
  • General meeting, 19-12-2025
  • Other provision, “staat van activa en passiva gevoegd bij verslag bestuursorgaan, Eerste Besluit - Kennisname stukken” (deed in Dutch)
  • Auditor report, “zonder voorbehoud”, EUR (deed in Dutch)
  • Other provision, “beperking verspreiding conclusie bedrijfsrevisor, artikelen 2:71, §2 derde lid en 2:80, eerste lid, 2° Wetboek van vennootschappen en verenigingen” (deed in Dutch)
  • Other provision, “neerlegging verslagen en afschrift akte, griffie bevoegde ondernemingsrechtbank” (deed in Dutch)
  • Dissolution, “bijzondere omstandigheden eigen aan vennootschap en eenvoud vereffening”, 19-12-2025 (deed in Dutch)
  • Other provision, “bestuursorgaan als vereffenaars van rechtswege, artikel 2:79 Wetboek van vennootschappen en verenigingen” (deed in Dutch)
  • Liquidation distribution, “voorstel van verdelingsplan verslag bestuursorgaan, aandeelhouders in verhouding tot aandelenbezit” (deed in Dutch)
  • Other provision, “consignatie gelden en waarden toekomend aan aandeelhouders of derden” (deed in Dutch)
  • Power of attorney, Hans BEHAEGEL (2 times)
  • Power of attorney, Caroline CALLANT (2 times)
  • Approval, “verkorte jaarrekening, heden” (deed in Dutch)
  • +2 further facts in this act
2025
26-06
NBB filing Annual accounts filed
financial year 2024 · abbreviated format
2024
31-12
Financial Highest result from 2018 to 2024net €165,822 ▲5.8%
Net result €165,822, the highest in the series.
26-08
NBB filing Annual accounts filed
financial year 2023 · abbreviated format · 26 days late
25-01
Gazette deed Resignations: Hans BEHAEGHEL (manager) and Caroline CALLANT (manager)
Appointments: Hans BEHAEGHEL (statutory director) and Caroline CALLANT (statutory director) · Amendment of the articles · Capital conversion19 facts ▸
  • General meeting, 27-12-2023
  • Amendment of the articles (3 times)
  • Capital conversion, “statutair onbeschikbare eigen vermogensrekening” (deed in Dutch)
  • Reserve release, “statutair onbeschikbare eigen vermogensrekening, opheffing” (deed in Dutch)
  • Purpose change
  • Registered office clause, “Vlaamse Gewest, 8850 Ardooie,Rodepoortstraat 10” (deed in Dutch)
  • Other provision, “website en e-mail KBO” (deed in Dutch)
  • Director resignation, Hans BEHAEGHEL (manager)
  • Director resignation, Caroline CALLANT (manager)
  • Director appointment, Hans BEHAEGHEL (statutory director)
  • Director appointment, Caroline CALLANT (statutory director)
  • Board composition, Hans BEHAEGEL (director)
  • +7 further facts in this act
2023
24-08
NBB filing Annual accounts filed
financial year 2022 · abbreviated format · 24 days late
2022
18-07
NBB filing Annual accounts filed
financial year 2021 · abbreviated format
2021
31-12
Financial Liquidity more than doubledcurrent ratio 13.86
Current ratio from 5.94 to 13.86; short-term debt falls from €407,215 to €161,844.
31-08
NBB filing Annual accounts filed
financial year 2020 · abbreviated format · 31 days late
2020
18-08
NBB filing Annual accounts filed
financial year 2019 · abbreviated format · 18 days late
2019
21-08
NBB filing Annual accounts filed
financial year 2018 · abbreviated format · 21 days late
2018
18-07
NBB filing Annual accounts filed
financial year 2017 · abbreviated format
2017
22-06
NBB filing Annual accounts filed
financial year 2016 · abbreviated format
2016
05-07
NBB filing Annual accounts filed
financial year 2015 · abbreviated format
Financial milestoneGazette deedNBB filingFinancial milestones sit on the financial year-end date, not the filing date.Of the 33 annual accounts filed, the latest 10 are here; all 33 are under Financials.
2 of 5 deeds read
About the unread acts

Of the 5 Belgian Official Gazette deeds we know for this company, 2 have been read. The other 3 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.
Inactive

Inactive

ARBECA is no longer in the KBO register.

Status
Inactive
Last annual accounts
financial year to 31 December 2024
Last registered office
Rodepoortstraat 10, 8850 Ardooieas published on 22 January 2026
Legal form
Private limited company
Active since
1992 (first annual accounts)
Official KBO record

Recognitions · licences · registrations

Legal Entity Identifier

96760092DLY7B6DIZQ78
no longer live in the LEI register

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

Articles of association

What the company does

DurationHow long the company exists; usually unlimited, so until it is dissolved.
Unlimited
Name clauseThe name the company operates under according to its articles.
ARBECA
Registered office clauseThe region of the registered office; it decides among other things the language of official documents.
“Vlaamse Gewest, Artikel 2” (deed in Dutch)

deed of 25-01-2024

Who represents it, and how

Who signsWho may bind the company towards others, for example by signing a contract.
“De vergadering besluit eveneens om de vertegenwoordiging van de vennootschap te wijzigen in die zin dat, indien er onder de bestuurders…”
Board ruleHow the board is made up, meets and takes decisions.
“Bestuursorgaan, natuurlijke personen of rechtspersonen,al dan niet aandeelhouder” (deed in Dutch)

deed of 25-01-2024

Capital, shares and profit

Kind of sharesWhich classes of shares exist and what rights each class carries.
“Inbrengen, 20204” (deed in Dutch)

deed of 25-01-2024

Meetings and financial year

Annual meetingWhen the shareholders meet each year, among other things to approve the annual accounts.
Last Monday of May at 10:00

deed of 25-01-2024

Oversight and winding up

Dissolution ruleWhen and by whom the company can be dissolved.
“Ten allen tijde door besluit buitengewone algemene vergadering met inachtneming van vormvereisten aanwezigheidsquorum en meerderheid bepaald…” (deed in Dutch)
deed of 25-01-2024
Liquidation ruleHow assets are shared after dissolution: creditors first, then shareholders.
“Artikel 2:80 Wetboek van vennootschappen en verenigingen, ten minste helft totaal aantal uitgegeven aandelen” (deed in Dutch)
deed of 22-01-2026

Other provisionsOther rules from the articles that fall under none of the themes above.

Other provision: “Op naam, Aard van de aandelen en andere effecten” (deed in Dutch)
Other provision: “Schriftelijke besluitvorming, ondertekend terug naar zetel of vermelde plaats binnen aangegeven termijn” (deed in Dutch)
Other provision: “Toegang tot de algemene vergadering” (deed in Dutch)
Other provision: “Beraadslagingen stemming vertegenwoordiging enige aandeelhouder onbekwaamheid, ieder aandeel geeft recht op één stem behoudens schorsing” (deed in Dutch)
Other provision: “Bestemming van winst reserves interimdividend, behoudens andersluidende overeenkomst tussen blote eigenaar en vruchtgebruiker heeft…” (deed in Dutch)
Liquidation distribution: “Na aanzuivering alle schulden lasten en kosten of consignatie nodige sommen en indien niet-volgestorte aandelen na herstelling evenwicht…” (deed in Dutch)
4 more provisions in the deed, see the deed of 25-01-2024

deed of 25-01-2024