Summary
B.E.P.A. is a financial institution; the bankruptcy model is trained on trading and manufacturing companies and does not apply here. The 2025 annual accounts show equity of €5.6m and a net result of €133,592. Equity remains stable across the filed fiscal years (±0.2% per year). Its solvency ranks better than 95% of 2413 sector peers (fiscal year 2025). The company has been active since 1987 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Outside the general model
Model not applicable to financial institutions
The Checked score weighs liquidity, leverage and margins against norms for trading and manufacturing companies. A bank, insurer or financial holding has a fundamentally different balance-sheet structure, so those ratios, and hence the score, carry no meaning here. That is why we show no financial axes either.
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Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Latest accounts filed on time
The financial year that closed on 30-06-2025 was due by 31-01-2026 and was filed on 27-11-2025, 65 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
65 d early
2024
51 d early
2023
64 d early
2022
71 d early
2021
74 d early
2020
69 d early
2019
71 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 66 days before the deadline; the sector median for financial year 2024 is 14 days before the deadline, and 28% of the sector filed late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 30-06-2026 and is due by 31-01-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
30-06-2026 close27-09-2026 today31-01-2027 deadline
History
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Financials · fiscal year 2025, full schema
In the rankings
#10 company by equity in Wanze
Equity
€5.6m▲ 2.5%
2024 · €5.4m
Net result
€133,592▲ 26.0%
2024 · €106,060
Total assets
€5.6m▲ 1.2%
2024 · €5.5m
Solvency
99.7%▲ 1.2pp
2024 · 98.5%
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Turnover€240,000
Operating result-€19,761-€46,685▼ 136%€83,779€82,162▼ 1.9%€87,548▲ 6.6%
Net result€82,341▼ 55.4%€12,796▼ 84.5%€83,750▲ 554%€106,060▲ 26.6%€133,592▲ 26.0%
Equity€5.2m▼ 15.0%€5.2m▲ 0.2%€5.3m▲ 1.6%€5.4m▲ 2.0%€5.6m▲ 2.5%
Total assets€5.6m▼ 9.2%€5.2m▼ 6.1%€5.3m▲ 1.9%€5.5m▲ 3.2%€5.6m▲ 1.2%
Debt€355,660▲ 38,642%€1,056▼ 99.7%€17,177▲ 1,527%€83,664▲ 387%€18,794▼ 77.5%
Working capital€3.6m▼ 20.5%€1.4m▼ 61.6%€1.5m▲ 6.1%€1.6m▲ 7.3%€1.7m▲ 8.6%
Solvency93.6%▼ 6.4pp100.0%▲ 6.4pp99.7%▼ 0.3pp98.5%▼ 1.2pp99.7%▲ 1.2pp
Result per fiscal year
Operating resultNet result
The operating result recovers in 2025; 2025 is 7% above 2024 and is the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €5.6m
Fixed assets
€3.9m =
Current assets
€1.7m ▲ 4.2%
Equity and liabilities €5.6m
Equity
€5.6m ▲ 2.5%
Debt
€18,794 ▼ 77.5%
Debt's share of the balance-sheet total falls from 1.5% to 0.3%. Equity is higher and debt is lower.
Key figures and ratios
ROE
2.4%▲
2024 · 2.0%
ROA
2.4%▲
2024 · 1.9%
Debt ≤ 1 year
€18,794▼
2024 · €83,664
Income taxes
€44,531▲
2024 · €35,437
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Operating income70/76A | - | €75,000 | €240,000 | €240,000 | €240,000 | = |
| Turnover70 | - | - | - | - | €240,000 | - |
| Other operating income74 | - | €75,000 | €240,000 | €240,000 | - | - |
| Operating charges60/66A | - | €121,685 | €156,221 | €157,838 | €152,452 | ▼ 3.4% |
| Services and other goods61 | - | €120,817 | €155,353 | €156,415 | €152,452 | ▼ 2.5% |
| Remuneration, social security and pensions62 | - | €868 | €868 | €960 | - | - |
| Other operating charges640/8 | - | - | - | €462 | - | - |
| Operating profit (loss)9901 | -€19,761 | -€46,685 | €83,779 | €82,162 | €87,548 | ▲ 6.6% |
| Financial income75/76B | - | €61,971 | €19,000 | €60,667 | €94,001 | ▲ 54.9% |
| Recurring financial income75 | €109,584 | €61,971 | €19,000 | €60,667 | €94,001 | ▲ 54.9% |
| Income from financial fixed assets750 | - | €61,971 | €19,000 | €60,667 | €94,001 | ▲ 54.9% |
| Financial charges65/66B | - | €2,489 | €1,398 | €1,333 | €3,426 | ▲ 157% |
| Recurring financial charges65 | €7,482 | €2,489 | €1,398 | €1,333 | €3,426 | ▲ 157% |
| Debt charges650 | €7,431 | €2,372 | €1,281 | €0 | €2,461 | - |
| Other financial charges652/9 | - | €117 | €117 | €1,333 | €965 | ▼ 27.6% |
| Profit (loss) for the period before taxes9903 | €82,341 | €12,796 | €101,382 | €141,497 | €178,123 | ▲ 25.9% |
| Income taxes67/77 | €0 | €0 | €17,632 | €35,437 | €44,531 | ▲ 25.7% |
| Taxes670/3 | - | €0 | €17,632 | €35,437 | €44,531 | ▲ 25.7% |
| Tax adjustments and reversals of tax provisions77 | - | - | - | - | €0 | - |
| Profit (loss) for the period9904 | €82,341 | €12,796 | €83,750 | €106,060 | €133,592 | ▲ 26.0% |
| Profit (loss) for the period to be appropriated9905 | €82,341 | €12,796 | €83,750 | €106,060 | €133,592 | ▲ 26.0% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €5.6m | €5.2m | €5.3m | €5.5m | €5.6m | ▲ 1.2% |
| Fixed assets21/28 | €1.6m | €3.9m | €3.9m | €3.9m | €3.9m | = |
| Financial fixed assets28 | €1.6m | €3.9m | €3.9m | €3.9m | €3.9m | = |
| Affiliated companies280/1 | - | €3.9m | €3.9m | €3.9m | €3.9m | = |
| Participating interests280 | - | €3.9m | €3.9m | €3.9m | €3.9m | = |
| Current assets29/58 | €3.9m | €1.4m | €1.5m | €1.6m | €1.7m | ▲ 4.2% |
| Amounts receivable after more than one year29 | - | €500,000 | €500,000 | €1.5m | €1.1m | ▼ 26.7% |
| Other amounts receivable291 | - | €500,000 | €500,000 | €1.5m | €1.1m | ▼ 26.7% |
| Amounts receivable within one year40/41 | €729,206 | €29,467 | €109,668 | €33,700 | €434,169 | ▲ 1,188% |
| Trade receivables40 | - | €0 | €96,800 | €24,200 | €24,200 | = |
| Other amounts receivable41 | - | €29,467 | €12,868 | €9,500 | €409,969 | ▲ 4,215% |
| Cash at bank and in hand54/58 | €1.2m | €837,268 | €863,029 | €69,877 | €148,547 | ▲ 113% |
| Deferred charges and accrued income490/1 | - | €6,090 | €0 | €41,667 | €31,250 | ▼ 25.0% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €5.6m | €5.2m | €5.3m | €5.5m | €5.6m | ▲ 1.2% |
| Equity10/15 | €5.2m | €5.2m | €5.3m | €5.4m | €5.6m | ▲ 2.5% |
| Contributions10/11 | €650,000 | €743,131 | €743,131 | €743,131 | €743,131 | = |
| Capital10 | - | €650,000 | €650,000 | €650,000 | €650,000 | = |
| Issued capital100 | - | €650,000 | €650,000 | €650,000 | €650,000 | = |
| Outside capital11 | - | €93,131 | €93,131 | €93,131 | €93,131 | = |
| Share premium1100/10 | - | €93,131 | €93,131 | €93,131 | €93,131 | = |
| Reserves13 | €4.1m | €4.1m | €4.1m | €4.1m | €4.1m | = |
| Non-distributable reserves130/1 | - | €65,000 | €65,000 | €65,000 | €65,000 | = |
| Legal reserve130 | - | €65,000 | €65,000 | €65,000 | €65,000 | = |
| Distributable reserves133 | - | €4.0m | €4.0m | €4.0m | €4.0m | = |
| Profit (loss) carried forward14 | €409,678 | €422,474 | €506,224 | €612,284 | €745,876 | ▲ 21.8% |
| Amounts payable17/49 | €355,660 | €1,056 | €17,177 | €83,664 | €18,794 | ▼ 77.5% |
| Amounts payable within one year42/48 | €355,660 | €1,056 | €17,177 | €83,664 | €18,794 | ▼ 77.5% |
| Trade debts44 | €84,075 | €1,056 | €11,885 | €10,890 | €10,615 | ▼ 2.5% |
| Suppliers440/4 | - | €1,056 | €11,885 | €10,890 | €10,615 | ▼ 2.5% |
| Taxes, remuneration and social security45 | - | €0 | €5,292 | €2,774 | €5,718 | ▲ 106% |
| Taxes450/3 | - | €0 | €2,093 | €2,774 | €2,456 | ▼ 11.5% |
| Remuneration and social security454/9 | - | €0 | €3,199 | €0 | €3,263 | - |
| Other amounts payable47/48 | - | €0 | - | €70,000 | €2,461 | ▼ 96.5% |
| Accrued charges and deferred income492/3 | - | - | - | - | €0 | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €82,341 | €12,796 | €83,750 | €106,060 | €133,592 | ▲ 26.0% |
| Operating cash flow (approximation) | €82,341 | €12,796 | €83,750 | €106,060 | €133,592 | ▲ 26.0% |
| Investment in fixed assets (approximation) | - | -€2.2m | €0 | €0 | €0 | - |
| Change in cash | - | -€357,864 | €25,761 | -€793,152 | €78,670 | ▲ 110% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2025
27-11
NBB filing
Annual accounts filed
fiscal year 2025 · full schema
30-06
Financial
Liquidity times 5current ratio 91.20
Current ratio from 19.66 to 91.20; short-term debt falls from €83,664 to €18,794.
2024
11-12
NBB filing
Annual accounts filed
fiscal year 2024 · full schema
2023
28-11
NBB filing
Annual accounts filed
fiscal year 2023 · full schema
2022
21-11
NBB filing
Annual accounts filed
fiscal year 2022 · full schema
30-06
Financial
Weakest financial yearnet €12,796 ▼84.5%
Net result drops to €12,796, the lowest in the series; recovery starts the following year.
30-06
Financial
Liquidity times 118current ratio 1300.42
Current ratio from 11.03 to 1300.42; short-term debt falls from €355,660 to €1,056.
29-06
State Gazette act
General meeting · Director reappointment
Permanent representative · Director resignation
2021
18-11
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2020
23-11
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
30-06
Financial
Highest result since 2019net €184,769 ▲14.4%
Net result €184,769, the highest in the series.
2019
21-11
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
Show earlier events
2018
21-11
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2017
24-11
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2016
13-12
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
2014
29-01
State Gazette act
Demerger · Accounting effect
Power of attorney · Director appointment
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 15 acts read
About the unread acts
We know of 15 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
15 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Wanze · 1 establishment unit since 1987
Ground area
2.0 ha
Parcel 61070A0115/00F004, Wallonia. Linked by address, not a title deed.
1 establishment unit
Rue de Villers(VIN) 36, 4520 Wanze
since 19872.032.111.594
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 61070A0115/00F004 | Wallonia | 2.0 ha | - | - |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Structure & network
Owners and holdings
1 owner · 1 holding · 2 subsidiaries in the treeChain of control
Highest known parent: SERVICE ET TECHNOLOGIE D'AVANT - GARDE. The sources do not say who stands above it.
Owners 1
- 100%
Holdings 1
-
99.5%
All subsidiaries, including indirect ones 2
Companies in which this company or one of its subsidiaries holds more than half, or which it consolidates according to the LEI register.
AVIETA 99.5%1 subsidiary
- AVIETA USA LLCUS 100%
According to the annual accounts to 30-06-2025 of B.E.P.A. and those of the other companies, the acts in the Belgian Gazette and the LEI register. 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 fill in these statements, or need not, is missing.
Connections & network
The group is listed under Ownership & control below; here you explore it as a network.
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Shareholding
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Ownership & control
1 board mandateBoard mandates of this companythis company sits on their board1
2 locations
Acquisitions and mergers
1 transactionSplit off to:Les Vergers du Vieux Tauves S.A.
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Of 24,729 companies in sector 64210 we hold annual accounts for 19,773. 7,814 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPublic limited company
Founded08-04-1987
Fiscal year end30-06
Activities, NACEBEL 2025
64210Activities of holding companies
E-invoicing
Reachable via Peppol
Peppol ID
0208:0430887361
Also
9925:BE0430887361
Registered
29-10-2025
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.