BEB
ActiveSummary
BEB has been active since 1976 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €305,247 and a net result of €47,271. Equity has been growing by about 4.4% per year since 2018. Its solvency ranks better than 65% of 15,790 sector peers (NACE 69, financial year 2025). The computed 12-month bankruptcy probability is below 0.1% (very low).
Overview
Overview
Official details
Source: KBO- Status
- Active since 05-01-1976 Normal situation
- Activity
- Certified accountants and tax accountants NACE 69201
- Joint committee
- 336 Paritair Comité voor de vrije beroepen · annual accounts 2021
- Establishment unit
- 2.223.080.840 1410 Waterloo, since 05-01-1976
- Financial year end
- 31 December
- Peppol
- Reachable since 29-10-2025
Financial position
- Bankruptcy probabilitywithin 12 months
- < 0.1%
- Gross margin
- €223,308
- ▲ 30.6%
- Turnover
- ≈ €420,000
- estimated
- Profit
- €47,271
- ▲ 136%
- Equity
- €305,247
- ▼ 3.0%
- Total assets
- €434,362
- ▼ 17.3%
- Staff
- ≈ 2.1 FTE
- estimated
Score breakdownlowers riskLiquidity: current ratio 3.52, cash €89,217Sector: Legal and accounting activities (NACE 69)Size: total assets €434,362Equity €305,247 (70.3% of total assets)Show the evidence
Checked score
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
Calculation
The band follows from the bankruptcy probability. 10 more points roughly halve it.
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 69, micro). It does better than 67% of them on solvency, 63% on liquidity, 38% on profitability and 30% on growth.
The bankruptcy probability was computed on 04-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).
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The scores and ratios are Checked's own calculations, not a credit decision.
Signals
The company filed its last 7 accounts on average 32 days before the deadline. In the sector (NACE 69), the median for financial year 2024 was 9 days before the deadline, and 32% of those companies filed late.
Searched, nothing found (2)
Financials
Financials · financial year 2025, micro format
Annual accounts 2025 filed on 01-06-2026 PDF all 49 filings
Every figure per financial year
The operating result for 2025 is 110% higher than in 2024 and the highest since 2021. It is the second rise in a row, after the fall in 2023.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Staff
| Item | 31-12-2021 | 31-12-2022 | 31-12-2023 | 31-12-2024 |
|---|---|---|---|---|
| Employees at the balance-sheet date | 2 | 2 | 2 | 3 |
| full-time | 1 | 1 | 1 | 2 |
| part-time | 1 | 1 | 1 | 1 |
| in full-time equivalents | 1.6 | 1.6 | 1.6 | 2.6 |
| Average over the year, in full-time equivalents | 1.6 | 1.6 | 1.6 | 2 |
| On a permanent contract | 2 | 2 | 2 | 3 |
| Joined | - | - | - | 1 |
| Left | - | - | - | 0 |
Source: social balance sheet in the 2021 to 2024 annual accounts
Investments
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Tangible fixed assets | €1,061 | €54,968 | €15,731 | €229,687 | €7,880 |
| Depreciation and write-downs of the year | €4,232 | €12,899 | €16,192 | €24,964 | €24,929 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | - | €72,405 | €75,086 | €83,566 | €99,460 | €116,775 | ▲ 17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €26,498 | €27,950 | €3,018 | €4,232 | €12,899 | €16,192 | €24,964 | €24,929 | ▼ 0.1% |
| Other operating charges640/8 | - | - | - | €794 | €7,419 | €1,339 | €9,321 | €3,277 | ▼ 64.8% |
| Gross operating margin9900 | €239,773 | €158,360 | €163,633 | €111,156 | €114,585 | €99,355 | €171,034 | €223,308 | ▲ 30.6% |
| Operating profit (loss)9901 | €66,612 | €52,030 | €67,691 | €33,726 | €19,182 | -€1,741 | €37,289 | €78,327 | ▲ 110% |
| Financial income75/76B | - | - | - | €57 | €32 | €274 | €0 | €157 | ▲ 1,428× |
| Recurring financial income75 | €10 | €8 | €2 | €57 | €32 | €274 | €0 | €157 | ▲ 1,428× |
| Financial charges65/66B | - | - | - | €746 | €889 | €1,530 | €7,542 | €7,313 | ▼ 3.0% |
| Recurring financial charges65 | €4,091 | €3,562 | €3,624 | €746 | €889 | €1,530 | €7,542 | €7,313 | ▼ 3.0% |
| Profit (loss) for the period before taxes9903 | €62,531 | €48,476 | €64,069 | €33,038 | €18,324 | -€2,997 | €29,747 | €71,171 | ▲ 139% |
| Income taxes67/77 | €15,119 | €16,051 | €17,564 | €10,807 | €6,320 | €731 | €9,742 | €23,900 | ▲ 145% |
| Profit (loss) for the period9904 | €47,411 | €32,425 | €46,506 | €22,231 | €12,004 | -€3,729 | €20,005 | €47,271 | ▲ 136% |
| Profit (loss) for the period to be appropriated9905 | €47,411 | €32,425 | €46,506 | €22,231 | €12,004 | -€3,729 | €20,005 | €47,271 | ▲ 136% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €453,008 | €396,686 | €320,860 | €359,704 | €363,150 | €365,192 | €525,332 | €434,362 | ▼ 17.3% |
| Fixed assets21/28 | €219,499 | €204,522 | €15,143 | €11,972 | €54,041 | €53,580 | €258,304 | €241,255 | ▼ 6.6% |
| Intangible fixed assets21 | €1,783 | €891 | - | - | - | €0 | €0 | €0 | - |
| Tangible fixed assets22/27 | €217,654 | €203,569 | €15,081 | €11,910 | €53,979 | €53,518 | €258,242 | €241,193 | ▼ 6.6% |
| Land and buildings22 | - | - | - | - | - | - | €223,125 | €217,069 | ▼ 2.7% |
| Plant, machinery and equipment23 | - | - | - | €287 | €41 | €1,329 | €1,329 | €1,329 | = |
| Furniture and vehicles24 | - | - | - | €8,112 | €50,462 | €50,642 | €33,222 | €22,229 | ▼ 33.1% |
| Other tangible fixed assets26 | - | - | - | €3,511 | €2,530 | €1,547 | €565 | €565 | = |
| Assets under construction and advance payments27 | - | - | - | - | €948 | - | - | - | - |
| Financial fixed assets28 | €62 | €62 | €62 | €62 | €62 | €62 | €62 | €62 | = |
| Current assets29/58 | €233,509 | €192,164 | €305,718 | €347,732 | €309,109 | €311,612 | €267,028 | €193,107 | ▼ 27.7% |
| Amounts receivable within one year40/41 | €112,146 | €114,307 | €104,619 | €127,346 | €93,787 | €174,237 | €158,896 | €101,724 | ▼ 36.0% |
| Trade receivables40 | - | - | - | €125,741 | €91,679 | €103,400 | €114,905 | €90,102 | ▼ 21.6% |
| Other amounts receivable41 | - | - | - | €1,605 | €2,108 | €70,837 | €43,991 | €11,623 | ▼ 73.6% |
| Cash at bank and in hand54/58 | €120,088 | €77,857 | €194,077 | €215,734 | €215,322 | €134,260 | €105,435 | €89,217 | ▼ 15.4% |
| Deferred charges and accrued income490/1 | - | - | - | €4,652 | - | €3,115 | €2,697 | €2,166 | ▼ 19.7% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €453,008 | €396,686 | €320,860 | €359,704 | €363,150 | €365,192 | €525,332 | €434,362 | ▼ 17.3% |
| Equity10/15 | €201,445 | €233,870 | €280,376 | €302,607 | €314,611 | €310,882 | €314,538 | €305,247 | ▼ 3.0% |
| Contributions10/11 | €18,592 | €18,592 | - | €18,592 | €18,592 | €18,592 | €18,592 | €16,686 | ▼ 10.3% |
| Contributions outside capital11 | - | - | - | - | - | - | - | €16,686 | - |
| Other1109/19 | - | - | - | - | - | - | - | €16,686 | - |
| Reserves13 | €25,356 | €57,781 | €104,287 | €126,518 | €138,522 | €138,522 | €142,178 | €134,792 | ▼ 5.2% |
| Non-distributable reserves130/1 | - | - | - | €1,859 | €1,859 | - | - | - | - |
| Reserves not available under the articles1311 | - | - | - | €1,859 | €1,859 | - | - | - | - |
| Tax-exempt reserves132 | - | - | - | €5,949 | €5,949 | €5,949 | €5,949 | €5,949 | = |
| Distributable reserves133 | - | - | - | €118,709 | €130,713 | €132,572 | €136,228 | €128,843 | ▼ 5.4% |
| Profit (loss) carried forward14 | €157,497 | €157,497 | €157,497 | €157,497 | €157,497 | €153,769 | €153,769 | €153,769 | = |
| Amounts payable17/49 | €251,563 | €162,816 | €40,484 | €57,097 | €48,539 | €54,310 | €210,793 | €129,115 | ▼ 38.7% |
| Amounts payable after more than one year17 | €136,347 | €106,742 | - | - | €14,532 | €9,222 | €155,727 | €74,232 | ▼ 52.3% |
| Financial debts170/4 | - | - | - | - | €14,532 | €9,222 | €155,727 | €74,232 | ▼ 52.3% |
| Amounts payable within one year42/48 | €115,215 | €56,073 | €40,484 | €57,097 | €34,007 | €45,088 | €55,066 | €54,883 | ▼ 0.3% |
| Current portion of amounts payable after more than one year42 | - | - | - | - | €12,311 | €17,574 | €13,090 | €12,095 | ▼ 7.6% |
| Trade debts44 | €5,507 | €11,593 | €14,776 | €31,199 | €4,470 | €5,748 | €18,938 | €19,074 | ▲ 0.7% |
| Suppliers440/4 | - | - | - | €31,199 | €4,470 | €5,748 | €18,938 | €19,074 | ▲ 0.7% |
| Taxes, remuneration and social security45 | - | - | - | €25,824 | €17,061 | €21,442 | €23,038 | €23,715 | ▲ 2.9% |
| Taxes450/3 | - | - | - | €17,079 | €9,592 | €10,478 | €13,217 | €12,978 | ▼ 1.8% |
| Remuneration and social security454/9 | - | - | - | €8,746 | €7,469 | €10,964 | €9,821 | €10,736 | ▲ 9.3% |
| Other amounts payable47/48 | - | - | - | €73 | €166 | €324 | - | - | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €47,411 | €32,425 | €46,506 | €22,231 | €12,004 | -€3,729 | €20,005 | €47,271 | ▲ 136% |
| + Depreciation and write-downs630 | €26,498 | €27,950 | €3,018 | €4,232 | €12,899 | €16,192 | €24,964 | €24,929 | ▼ 0.1% |
| Operating cash flow (approximation) | €73,910 | €60,375 | €49,523 | €26,463 | €24,903 | €12,464 | €44,968 | €72,200 | ▲ 60.6% |
| Investment in fixed assets (approximation) | - | -€12,973 | €186,362 | -€1,061 | -€54,968 | -€15,731 | -€229,687 | -€7,880 | ▲ 96.6% |
| Change in cash | - | -€42,231 | €116,220 | €21,657 | -€412 | -€81,062 | -€28,825 | -€16,218 | ▲ 43.7% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 31,368 companies had the same profile as BEB has now. Two years later, 93.5% were still going and 0.5% had gone bankrupt.
- Micro
- 20 years or older
- solvency 30% or more
- a profit of 5% of the balance sheet or more
Another 0.1% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of BEB itself: < 0.1% within 12 months.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 31,368 companies, not a prediction for BEB. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Latest 10 of 49 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 01-06-2026 | 2026-00132496 | |
| 31-12-2024 | micro format | 02-05-2025 | 2025-00085723 | |
| 31-12-2023 | micro format | 22-08-2024 | 2024-00364295 | |
| 31-12-2022 | micro format | 08-06-2023 | 2023-00117681 | |
| 31-12-2021 | micro format | 07-06-2022 | 2022-20051336 | |
| 31-12-2020 | micro format | 08-07-2021 | 2021-32800027 | |
| 31-12-2019 | micro format | 02-09-2020 | 2020-50000202 | |
| 31-12-2018 | micro format | 17-07-2019 | 2019-33700294 | |
| 31-12-2017 | micro format | 14-06-2018 | 2018-18400125 | |
| 31-12-2016 | micro format | 12-06-2017 | 2017-16300401 |
Board & ownership
Directors
Owners and capital
Capital transactions
- 30-01-2024 Converted to unavailable equity
Mandate history
- Board
- mandate already running before its first mention
| Name | Functions and periods |
|---|---|
| CAYPHAS André-Benoît |
|
| MAGGIOLINI Pietro |
|
Articles of association
- Board ruleThese rules set how the board is made up, meets and takes decisions.
- At least 1 director
Articles of association, deed of 30-01-2024 (in French)
Network & group
BEB shares no director with another company.
Companies at the same address
3 other companiesConnections & network
1 current directorThe network starts from the directors of BEB. Every other company they run is a node.
Timeline
Acts, filings and financial milestones
26-09
Gazette deed
Resignation: MAGGIOLINI Pietro (director)Director discharge: MAGGIOLINI Pietro3 points ▸
- General meeting, 26-08-2024
- Director resignation, MAGGIOLINI Pietro (director)
- Director discharge, MAGGIOLINI Pietro
30-01
Gazette deed
Change of role: MAGGIOLINI Pietro, from manager to directorAppointment: CAYPHAS André-Benoît (director)4 points ▸
- General meeting, 26-12-2023
- Director resignation, MAGGIOLINI Pietro (manager)
- Director appointment, MAGGIOLINI Pietro (director)
- Director appointment, CAYPHAS André-Benoît (director)
- The act holds 3 more points.
Sources:Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Register details
Identity
KBO recordRegistered office and establishments
Activities
NACEBEL 2025Codes under NACEBEL 2008
Codes under NACEBEL 2003
12 activities
- 1. l'organisation de la comptabilité et des services comptables et les activités de conseil en matière d'organisation comptable des entreprises;
- 2. la détermination des résultats et l'établissement des comptes annuels conformément aux dispositions légales en la matière;
- 3. l'ouverture,la tenue,la centralisation et la clôture des écritures comptables propres à l'établissement des comptes;
- 4. la vérification et le redressement de tous les documents comptables qui ne conduisent pas à une attestation ou un rapport d'expertise destinés à être remis à des tiers;
- 5. l'analyse par les procédés de la technique comptable de la situation et du fonctionnement des entreprises du point de vue de leur crédit,de leur rendement et de leurs risques qui ne conduit pas à une attestation ou un rapport d'expertise destinés à être remis à des tiers;
- 6. l'expertise,tant privée que judiciaire,dans le domaine de la comptabilité des entreprises;
- 7. toute mission visée aux 4° à 6° exercée par un expert-comptable certifié autre que le professionnel habituel qui conduit à une attestation ou un rapport d'expertise destinés à être remis à des tiers;
- 8. les autres missions dont l'accomplissement est réservé par la loi ou en vertu de la loi à l'expert-comptable certifié;
- 9. la délivrance d'avis se rapportant à toutes matières fiscales;
- 10. l'assistance du contribuable dans l'accomplissement de ses obligations fiscales;
- 11. la représentation du contribuable auprès de l'administration fiscale;
- 12. l'organisation des services administratifs et le conseil sur l'organisation administrative des entreprises.
Invoicing and payment
Financial year and general meeting
Accounts at the NBBSites & property
Buildings and parcels at the address
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 25110A0473/00A000 | Wallonia | 711 m² | 1 · 350 m² | 11.0 m · 3 |