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BEHAC

Absorbed by A & CO ACCOUNTANTS KBO/BCE: BE 0455.626.519 subsidiary of A & Co Accountants
BEHAC
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Overview

Lifetime

18 annual accounts with figures on one time axis, 28 filings since 1996
peak €44,897 (2011)
-€1,797▼ €861
lowest -€26,451 (2010)
€1,447▲ €9,510
peak €126,096 (2021)
€118,681▲ 1.2%
-not published
peak 1 FTE (2008)
-not published
Board2 names since 2022
1 directorA & Co Accountants
Owners
100%A & Co Accountants
Documentsfilings and deeds
10-06-202551 days before the deadline
2024abbreviated format
Gross margin from -€936 to -€1,797Back to profit: €1,447Registered office moved from Diest to Hasselt 19-04

Key points

from the 2024 annual accounts, the last ones filed

Filings

28 annual accounts since 1996
AprilJune31 JulyOctober200020102020

Seven of the last ten came late. The 2019 accounts came latest: 63 days after the end of the period.

No scoreTurnover not published (abbreviated or micro format)

Board and ownership

AC
A & Co Accountants
Director, Ann Van Baelen, since 14-12-2022
Board & ownership

Recent changes

Merger: absorbed by A & CO ACCOUNTANTS Dissolution of the company · Dissolved without liquidation · Books and records kept by A & CO ACCOUNTANTS · General meeting of 24-09-2025 · Gazette deed
Merger proposal: to be absorbed by A & Co Accountants BV Permanent representative: Ann Van Baelen · A & Co Accountants BV holds all the shares · Board meeting of 24-07-2025 · Gazette deed
Registered office moved from Diest to Hasselt New registered office: Paalsteenstraat 165, 3500 Hasselt · Previous registered office: Egide Alenusstraat 4A, 3290 Diest · Resignation: Harry Laevers (director) · General meeting of 11-03-2024 · Gazette deed
Appointment: A&Co Accountants BV (director) Permanent representative: Ann Van Baelen · General meeting of 14-12-2022 · Gazette deed
All 40 events

Official details

Source: KBO
Status
Absorbed by A & CO ACCOUNTANTSmerger by absorption, October 2025
Activity
“De burgerlijke werkzaamheden van accountant en van belastingconsulent uit te oefenen, zoals omschreven in…” (deed in Dutch)From the articlesNo NACE code in the KBO yet
Joint committee
336Liberal professions · annual accounts 2023
Financial year end
31 December
Peppol
Not found in the Peppol Directory
Company details

Annual accounts 2024

-€1,797▼ 92.0%
€1,447
€118,681▲ 1.2%
€118,681▼ 6.0%
Filing
Filed on 10-06-2025
Financials

Insights on BEHAC

Absorbed by A & CO ACCOUNTANTS in October 2025. The last annual accounts are for financial year 2024. The company was dissolved without liquidation. The books and records are kept by A & CO ACCOUNTANTS.

Sources: KBO register, filings at the National Bank, Belgian Official Gazette.

Financials

Annual accounts 2024

abbreviated format, filed on 10-06-2025, 51 days before the deadline
-€1,797
▼ €861
-€1,882
▲ €7,140
€1,447
▲ €9,510
-
100.0%
▲ 7.1 percentage points
-

Turnover and EBIT margin are not published. The abbreviated or micro format does not require them.

Balance sheet

balance sheet total €118,681 on 31-12-2024
What the company ownsHow it is paid for

in euro

in euro

Staff

Staff costs divided by the average number of full-time equivalents.

people who joined people who left

Filed annual accounts

as filed with the National Bank, click a year to choose it
Line Trend202420232022202120202019201820172016201520142013201220112010200920082007
Balance sheet: assets
20/58 118,681126,236136,522148,769127,424137,385133,374128,261126,680127,809118,575119,193111,526111,174115,084123,745137,150140,363
21/28 ---13,49915,45721,85425,07024,07628,34433,23341,02546,68844,64952,12159,91867,63579,85289,355
21 ---8,00012,00016,00020,00024,00028,00032,00036,00040,00044,00047,99451,99655,99860,00060,000
22/27 ---5,4993,4575,8545,070763441,2335,0256,6886494,1277,92211,63719,85229,355
23 ---1,9322,3122,692------------
24 ---3,5671,1453,1625,070763441,2335,0256,6886494,1277,92211,63719,85229,355
29/58 118,681126,236136,522135,270111,968115,531108,303104,18598,33694,57577,55072,50566,87659,05455,16756,10957,29851,008
40/41 1,7138,39548,68438,20530,74243,97349,79036,40140,89453,44054,75652,92631,32338,84238,08438,22135,45039,367
40 1757,70246,32934,75526,48638,73243,49530,02334,38647,12047,76452,92631,32336,84238,08438,22135,45039,367
41 1,5386922,3553,4494,2565,2416,2956,3776,5086,3216,992--2,000----
50/53 100,000100,000-----15,00015,000---------
54/58 16,80216,56184,56193,92578,39968,81458,51352,78442,44241,13522,79419,21535,26820,21217,03417,88821,8488,545
490/1 1661,2803,2773,1402,8272,745-----364286-49--3,095
Balance sheet: equity and liabilities
10/49 118,681126,236136,522148,769127,424137,385133,374128,261126,680127,809118,575119,193111,526111,174115,084123,745137,150140,363
10/15 118,681117,234125,297126,096118,989123,489124,164118,440114,588109,592106,023102,74695,10399,58399,093113,545113,996120,332
10/11 49,60049,60049,60049,60049,60049,60049,60049,60049,60049,60049,60049,60049,60049,60049,60049,60049,60049,600
100 -----49,60049,60049,60049,60049,60049,60049,60049,60049,60049,60049,60049,60049,600
12 ---16,00020,00024,00024,00024,00028,00032,00036,00040,00040,00044,00048,00054,00054,00060,000
13 75,69775,69775,69760,49649,38949,88950,56444,84036,98827,99220,42313,1465,5035,9834,9609,94510,39610,732
130/1 4,9604,9604,9604,9604,960-------------
130 -----4,9604,9604,9604,9604,9604,9604,9604,9604,9604,9604,9604,9604,960
1311 4,9604,9604,9604,9604,960-------------
132 -----------------2,417
133 70,73770,73770,73755,53644,42944,92945,60439,88032,02823,03215,4638,1865431,023-4,9855,4363,354
14 -6,616-8,063-------------3,467---
17/49 -9,00211,22522,6738,43513,8979,2099,82112,09218,21612,55216,44716,42311,59215,99110,20023,15420,031
42/48 -8,6126,75016,8904,9256,6929,0897,6857,46113,28510,58613,37614,56111,41115,9916,87219,59117,839
42 ----------------9,000-
44 -7,682-7,0341,2063,2984,8783,8283,4035,4095,1796,1474,4462,7547,5541,4262,9391,995
440/4 -7,682-7,0341,2063,2984,8783,8283,4035,4095,1796,1474,4462,7547,5541,4262,9391,995
45 -9306,1613,5063,3473,3364,1643,7754,0587,8765,4077,22810,1158,6588,4375,4467,3657,844
450/3 -9306,161323-1503741485443,3292,7773,1261,7791,5051,291--4,229
454/9 ---3,1833,3473,1863,7903,6273,5144,5462,6304,1038,3367,1537,1465,4467,3653,614
47/48 --5896,350372584882--------2878,000
492/3 -3904,4755,7833,5107,2051202,1364,6314,9311,9673,0711,862180-3,3283,5632,192
Income statement
76A -----------------142,500
9900 -1,797-93631,51234,17519,87328,68731,24328,24228,87236,79834,50536,36840,41244,89719,04725,08341,929-35,605
62 -8,01614,68117,33117,45015,90918,55517,69215,83220,66818,10815,70035,37133,99534,46824,97337,8258,592
630 --3,2256,8517,0466,6695,6574,2685,1178,3698,17710,5057,4719,44910,87012,2169,8182,711
631/4 --494--7,087--1501,4492,220-1061,329480---7,000
640/8 857112212055625357103488487450537405464277247394
66A --8,000--------------49,465
9901 -1,882-9,0224,9909,874-4,677-1,0406,9786,2247,6705,8255,5149,819-4,297568-26,755-12,383-5,960-54,301
75/76B 3,3881,02723139200365291264326463861372292213262291,164975
75 3,3881,02723139200365291264326463861372292213262291,164975
65/66B 5967366023-43-9624513524222453594,304
65 5967366023-43-9624513524222453594,304
9903 1,447-8,0634,9779,953-4,500-6767,2266,4887,9006,2865,5569,944-4,120746-26,451-12,199-5,15535,405
67/77 --5,7762,846--1,5022,6362,9042,7162,2792,300360257-2531,18010,157
9904 1,447-8,063-7997,107-4,500-6765,7243,8534,9953,5693,2777,644-4,480489-26,451-12,451-6,33625,247
789 ----------------2,417-
689 -----------------2,417
9905 1,447-8,063-7997,107-4,500-6765,7243,8534,9953,5693,2777,644-4,480489-26,451-12,451-3,91822,830
Appropriation of the result
9906 -6,616-8,063-7997,107-4,500-6765,7243,8534,9953,5693,2777,644-4,480-2,977-26,451-12,451-3,9183,354
14P -8,063-----------------
791/2 --16,0004,0004,500676-4,0004,0004,0004,000-4,4804,00010,9854513,918-
691/2 --15,20111,107--5,7247,8538,9957,5697,2777,644-1,023---3,354
6921 --15,20111,107--5,7247,8538,9957,5697,2777,644-1,023---3,354
Social balance sheet
9087 -0.2110.50.50.60.5110.50.5111110.7
Hours worked1013 -3096378558638441,0268598138448598631,7251,7101,7701,7182,250550
Document PDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDF

The accounts for 10 older financial years (1996-2005) were filed as documents without figures as data, scans for example.

The notes to these accounts have 5 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).

Source: Annual accounts 2024 (PDF), filed on 10-06-2025.

Download as CSV

Filings

each dot is a set of accounts, on the day it reached the National Bank
Financial year Type Filed Reference Document
31-12-2024 abbreviated format 10-06-2025 2025-00128615 PDF
31-12-2023 abbreviated format 17-06-2024 2024-00134753 PDF
31-12-2022 micro format 31-07-2023 2023-00296411 PDF
31-12-2021 micro format 29-08-2022 2022-20379737 PDF
31-12-2020 micro format 31-08-2021 2021-62300527 PDF
31-12-2019 micro format 02-10-2020 2020-58400219 PDF
31-12-2018 micro format 30-08-2019 2019-57400556 PDF
31-12-2017 micro format 31-08-2018 2018-59000353 PDF
31-12-2016 micro format 22-08-2017 2017-47200256 PDF
31-12-2015 abbreviated format 29-08-2016 2016-54000162 PDF
31-12-2014 abbreviated format 31-08-2015 2015-55400160 PDF
31-12-2013 abbreviated format 29-08-2014 2014-55200182 PDF
31-12-2012 abbreviated format 31-08-2013 2013-57100084 PDF
31-12-2011 abbreviated format 30-08-2012 2012-52300478 PDF
31-12-2010 abbreviated format 26-08-2011 2011-46400094 PDF
31-12-2009 abbreviated format 27-08-2010 2010-48400076 PDF
31-12-2008 abbreviated format 27-08-2009 2009-69900106 PDF
30-09-2007 abbreviated format 11-03-2008 2008-06800216 PDF
31-12-2005 abbreviated format 27-07-2006 2006-56100478 PDF
31-12-2004 abbreviated format 20-07-2005 2005-53004149 PDF
31-12-2003 abbreviated format 21-06-2004 2004-28104039 PDF
31-12-2002 abbreviated format 23-07-2003 2003-48800216 PDF
31-12-2001 abbreviated format 14-10-2002 2002-65603904 PDF
31-12-2000 abbreviated format 29-10-2001 2001-67003497 PDF
31-12-1999 abbreviated format 03-10-2000 2000-61102482 PDF
31-12-1998 abbreviated format 14-10-1999 1999-53303869 PDF
31-12-1997 abbreviated format 18-09-1998 1998-47703345 PDF
31-12-1996 abbreviated format 21-09-1998 1998-48002104 PDF

Key figures and ratios

per financial year, computed from the annual accounts
Line Trend202420232022202120202019201820172016201520142013201220112010200920082007
--8,21516,7242,3695,62812,63510,49212,78714,19413,69120,3243,17510,017-15,885-1663,858-51,591
--2,42613,9582,5475,99311,3818,12110,11211,93811,45318,1482,9919,938-15,581-2353,48327,958
---10,2734,8936493,4526,65202275782,51312,54401,6523,152031592,066
240-67,999-9,36515,5279,58510,3015,72910,3431,30718,3413,579-16,05315,0563,178-854-3,96013,303-
-117,624129,772118,380107,043108,83999,21496,50090,87581,29066,96559,12952,31547,64339,17649,23737,70733,169
100.0%92.9%91.8%84.8%93.4%89.9%93.1%92.3%90.5%85.7%89.4%86.2%85.3%89.6%86.1%91.8%83.1%85.7%
-14.6620.238.0122.7317.2611.9213.5613.187.127.335.424.595.183.458.162.922.86
-0.080.090.180.070.110.070.080.110.170.120.160.170.120.160.090.200.17
1.2%-6.9%-0.6%5.6%-3.8%-0.5%4.6%3.3%4.4%3.3%3.1%7.4%-4.7%0.5%-26.7%-11.0%-5.6%21.0%
1.2%-6.4%-0.6%4.8%-3.5%-0.5%4.3%3.0%3.9%2.8%2.8%6.4%-4.0%0.4%-23.0%-10.1%-4.6%18.0%
--over 100over 100--------------

A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.

Social balance sheet

Item31-12-202331-12-202231-12-2021
Employees at the balance-sheet date-11
part-time-11
in full-time equivalents-0.50.5
0.20.50.5
On a permanent contract-11
Joined0--
Left1--

Source: social balance sheet in the 2021 to 2023 annual accounts

Investments

fixed assets acquired
Item2024202320222021
Tangible fixed assets---€4,893
--€3,225€6,851

Source: notes to the 2021 to 2024 annual accounts (statement of fixed assets)

Insights on BEHAC

The operating result for 2024 is a loss of €1,882, smaller than the loss of €9,022 in 2023.

Board & ownership

Last board

1 director, last change in 2024
A & Co Accountants BV
Director (not named in the articles), permanent representative Ann Van Baelen
since 14-12-2022 term without a fixed end
listed in the 2024 annual accounts, filed on 10-06-2025
Permanent representatives 1
Ann Van Baelen
Permanent representative, for A & Co Accountants
appointed by deed of 03-01-2023

Office holders in the KBO →

Mandates through the years

2 names, the dashed line is today
A & Co Accountants
Director (not named in the articles)
Harry Laevers
Director
BoardEarliermandate already running before its first mention
Mandates as a list
  • A & Co Accountants
    • Director (not named in the articles), from 14-12-2022 to date
  • Harry Laevers
    • Director, until 19-04-2024

See the board, name and registered office on a given date →

Control

Parent
A & Co Accountants
Equity €180,598
Profit €128,521 in 2025 (profit €112,785 in 2024)
Checked score 94
Source: deed 05-08-2025
100%
This company
BEHAC
Equity €118,681
Profit €1,447 in 2024

Capital

Contribution
€49,600
Source
2024 annual accounts

Owners through the years

as the annual accounts name them
A & Co Accountants
100%
100%
Owners as a list

Source: lists of holdings in the owners' accounts

Capital transactions

Shareholders according to the deeds
Stated in the deed deed of 24-10-2025 ↗
  • A & CO ACCOUNTANTS all shares
Stated in the deed deed of 05-08-2025 ↗

Network & group

Group

A & Co Accountants has 1 direct subsidiary (2024 accounts), the bar shows equity in euros
ParentA & Co Accountants1 holding, 1 country 2024 accounts

Belgium 1 Equity Result

  • BE BeHacno longer active €118,681 result €1,447

Source: list of holdings in the 2024 accounts of A & Co Accountants. Every holding stands with its own latest accounts.

Acquisitions and mergers

1 transaction
Taken over by:A & CO ACCOUNTANTS
BE 0463.695.335operation treated as a merger by absorption · Gazette deed of 24-10-2025 (3 deeds)

Connections & network

1 connected company
Depth

The connected companies are in the list below.

This company Company Director Shareholding +N: links not shown yet Click a node to look further, drag to arrange, zoom with the mouse wheel.
Linked via shared directors
A & Co Accountants Geel
via A & Co Accountants · Manager · deed of 28-12-2017
No longer active · total assets €41,707 (2020)
→

Timeline

Timeline

40 events since 1995
2025
Merger: absorbed by A & CO ACCOUNTANTSDissolution of the company · Dissolved without liquidation · Books and records kept by A & CO ACCOUNTANTS · General meeting of 24-09-20255 points ▸
  • General meeting, 24-09-2025, mentioned twice in the deed
  • A & CO ACCOUNTANTS holds all the shares
  • Accounting effect, 01-01-2025
  • Director discharge, A & CO ACCOUNTANTS (sole director (not named in the articles))
  • Permanent representative, Ann VAN BAELEN
  • The deed holds 7 more points.

Open the deed in the Belgian Official Gazette

Merger proposal: to be absorbed by A & Co Accountants BVPermanent representative: Ann Van Baelen · A & Co Accountants BV holds all the shares · Board meeting of 24-07-20254 points ▸
  • Board meeting, 24-07-2025
  • A & Co Accountants BV holds all the shares
  • Permanent representative, Ann Van Baelen, mentioned twice in the deed
  • Accounting effect, 01-01-2025
  • The deed holds 6 more points.

Open the deed in the Belgian Official Gazette

Annual accounts 2024 filed PDFabbreviated format · 51 days before the deadline
2024
Back to profit net €1,447 The net result is €1,447, after 2 loss-making years.
Annual accounts 2023 filed PDFabbreviated format · 44 days before the deadline
Registered office moved from Diest to HasseltNew registered office: Paalsteenstraat 165, 3500 Hasselt · Previous registered office: Egide Alenusstraat 4A, 3290 Diest · Resignation: Harry Laevers (director) · General meeting of 11-03-20245 points ▸
  • General meeting, 11-03-2024
  • Registered-office move, Paalsteenstraat 165, 3500 Hasselt
  • Director resignation, Harry Laevers
  • Director discharge, Harry Laevers
  • Permanent representative, Ann Van Baelen (vaste vertegewoordiger)

Open the deed in the Belgian Official Gazette

2023
Annual accounts 2022 filed PDFmicro format · on the deadline day
Appointment: A&Co Accountants BV (director)Permanent representative: Ann Van Baelen · General meeting of 14-12-20223 points ▸
  • General meeting, 14-12-2022
  • Director appointment, A&Co Accountants BV (director (not named in the articles))
  • Permanent representative, Ann Van Baelen

Open the deed in the Belgian Official Gazette

2022
Liquidity more than doubled current ratio 20.23 The current ratio rises from 8.01 to 20.23. Short-term debt falls from €16,890 to €6,750.
Annual accounts 2021 filed PDFmicro format · 29 days late
2021
Back to profit net €7,107 The net result is €7,107, after 2 loss-making years.
Annual accounts 2020 filed PDFmicro format · 31 days late
2020
Annual accounts 2019 filed PDFmicro format · 63 days late
2019
Annual accounts 2018 filed PDFmicro format · 30 days late
2018
Annual accounts 2017 filed PDFmicro format · 31 days late
2017
Annual accounts 2016 filed PDFmicro format · 22 days late
2016
Annual accounts 2015 filed PDFabbreviated format · 29 days late
2015
Annual accounts 2014 filed PDFabbreviated format · 31 days late
2014
Annual accounts 2013 filed PDFabbreviated format · 29 days late
2013
Back to profit net €7,644 The net result is €7,644, after one loss-making year.
Annual accounts 2012 filed PDFabbreviated format · 31 days late
2012
Annual accounts 2011 filed PDFabbreviated format · 30 days late
2011
Back to profit net €489 The net result is €489, after 3 loss-making years.
Annual accounts 2010 filed PDFabbreviated format · 26 days late
2010
Weakest financial year net -€26,451 The net result drops to -€26,451, the lowest from 2007 to 2024.
Annual accounts 2009 filed PDFabbreviated format · 27 days late
2009
Liquidity more than doubled current ratio 8.16 The current ratio rises from 2.92 to 8.16. Short-term debt falls from €19,591 to €6,872.
Annual accounts 2008 filed PDFabbreviated format · 27 days late
2008
Annual accounts 2007 filed PDFabbreviated format · 50 days before the deadline
2006
Annual accounts 2005 filed PDFabbreviated format
2005
Annual accounts 2004 filed PDFabbreviated format
2004
Annual accounts 2003 filed PDFabbreviated format
2003
Annual accounts 2002 filed PDFabbreviated format
2002
Annual accounts 2001 filed PDFabbreviated format
2001
Annual accounts 2000 filed PDFabbreviated format
2000
Annual accounts 1999 filed PDFabbreviated format
1999
Annual accounts 1998 filed PDFabbreviated format
1998
Annual accounts 1996 filed PDFabbreviated format
Annual accounts 1997 filed PDFabbreviated format
1995
Incorporation 21 publications in the Belgian Official Gazette, the last on 24-10-2025

Financial milestones sit on the financial year-end date, not the filing date.

Sources: Publications in the Belgian Official GazetteFilings with the National Bank

History

The registered office was moved to Hasselt in 2024.1 BEHAC has filed 28 sets of annual accounts, the latest for financial year 2024.2 In 2025 the company was absorbed by merger into A & CO ACCOUNTANTS.3

  1. 1Belgian Official Gazette, 19-04-2024
  2. 2National Bank, annual accounts 2024
  3. 3Belgian Official Gazette, 24-10-2025

Company details

Purpose according to the articles of association

PurposeThe purpose describes the activities the company may carry out under its articles.
“De burgerlijke werkzaamheden van accountant en van belastingconsulent uit te oefenen, zoals omschreven in de artikelen 34 en 38 van de wet…”
Text of the purpose

“De burgerlijke werkzaamheden van accountant en van belastingconsulent uit te oefenen, zoals omschreven in de artikelen 34 en 38 van de wet van tweeëntwintig april negentienhonderd negenennegentig betreffende de boekhoudkundige en fiscale beroepen, evenals het uitoefenen van alle hiermee verenigbare activiteiten”

Articles of association, deed of 05-08-2025 (in Dutch)

Inactive

Absorbed by A & CO ACCOUNTANTS in October 2025

BEHAC is no longer in the KBO register. A & CO ACCOUNTANTS took it over in a merger by absorption, published in the Belgian Official Gazette on 24 October 2025.

Status
Inactive
Reason
Merger by absorption"operation treated as a merger by absorption", Belgian Official Gazette, 24 October 2025 · deed
Absorbed by
A & CO ACCOUNTANTS · 0463.695.335
Last annual accounts
financial year to 31 December 2024
Last registered office
Paalsteenstraat 165, 3500 Hasseltas published on 24 October 2025
Legal form
Private limited company (pre-2019)
First annual accounts
financial year 1996
Official KBO record

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