BOA
ActiveSummary
BOA has been active since 1988 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €367,598 and a net result of €23,206. The figures fluctuate too strongly year-on-year for a reliable trend projection. Its solvency ranks better than 93% of 6162 sector peers (fiscal year 2024). The computed 12-month bankruptcy probability is 0.4% (very low).
Checked score
Score 2024
Axes · tick = 2023
Profitability51▼-17
Solvency100▲+89
Growth85=
Track record100
Bankruptcy probability, 12 months
0.4%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €2,000 at 30 days acceptable
Liquidity short (current ratio 0.1 against 0.01 in 2023; short-term debt: 2.6% and cash: 0.3% of total assets), and 14.3% of the assets are financed with debt.
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Signals
Two signals. The signal on the left, the evidence on the right.
−lowers risk○neutral
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
neutral · Filed after the deadline
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 31-08-2025, 31 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
31 d late
2023
31 d late
2022
30 d late
2021
29 d late
2020
27 d late
2019
185 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 6 accounts on average 6 days before the deadline; the sector median for financial year 2024 is on the deadline day, and 48% of the sector filed late.
Checked, nothing found (1)
History
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Financials · fiscal year 2024, micro schema
In the rankings
#7 oldest company in Zaventem, Other services sector
Turnover
€24,000▲ 20.0%
2023 · €20,000
EBIT margin
96.7%▲ 102.7pp
2023 · -6.0%
Net result
€23,206
2023 · -€1,202
Working capital
-€10,061▲ 97.3%
2023 · -€368,529
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 96, Personal service activities, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Turnover€48,030▼ 82.6%€34,937▼ 27.3%€29,000▼ 17.0%€20,000▼ 31.0%€24,000▲ 20.0%
Operating result-€88,454-€7,774▲ 91.2%-€10,311▼ 32.6%-€1,202▲ 88.3%€23,206
Net result-€70,048below the sector's middle half-€7,859below the sector's middle half▲ 88.8%-€56,895below the sector's middle half▼ 624%-€1,202within the sector's middle half▲ 97.9%€23,206above the sector's middle half
EBIT margin-184.2%▼ 267.6pp-22.3%▲ 161.9pp-35.6%▼ 13.3pp-6.0%▲ 29.5pp96.7%▲ 102.7pp
Equity€156within the sector's middle half▼ 99.9%-€5,909below the sector's middle half-€61,070below the sector's middle half▼ 934%-€62,272below the sector's middle half▼ 2.0%€367,598above the sector's middle half
Total assets€420,713above the sector's middle half▲ 1.3%€648,109above the sector's middle half▲ 54.1%€547,922above the sector's middle half▼ 15.5%€430,211above the sector's middle half▼ 21.5%€428,987above the sector's middle half▼ 0.3%
Debt€366,742▲ 28.8%€601,998▲ 64.1%€558,765▼ 7.2%€442,256▼ 20.9%€11,162▼ 97.5%
Working capital-€54,218below the sector's middle half-€250,016below the sector's middle half▼ 361%-€269,313below the sector's middle half▼ 7.7%-€368,529below the sector's middle half▼ 36.8%-€10,061within the sector's middle half▲ 97.3%
Solvency0.0%within the sector's middle half▼ 31.4pp-0.9%within the sector's middle half▼ 0.9pp-11.1%within the sector's middle half▼ 10.2pp-14.5%within the sector's middle half▼ 3.3pp85.7%above the sector's middle half▲ 100.2pp
Current ratio0.63within the sector's middle half▼ 0.450.40below the sector's middle half▼ 0.230.27below the sector's middle half▼ 0.120.01below the sector's middle half▼ 0.270.10below the sector's middle half▲ 0.09
Return on assets (ROA)-16.6%below the sector's middle half▼ 65.8pp-1.2%within the sector's middle half▲ 15.4pp-10.4%below the sector's middle half▼ 9.2pp-0.3%within the sector's middle half▲ 10.1pp5.4%within the sector's middle half▲ 5.7pp
Staff (FTE)0.5below the sector's middle half=
above
within
below
the middle half (P25 to P75) of NACE 96, Personal service activities, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result returns to profit in 2024: €23,206 after a loss of €1,202 in 2023, the highest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €428,987
Fixed assets
€427,886 =
Current assets
€1,101 ▼ 52.6%
Equity and liabilities €428,987
Equity
€367,598
Provisions
€50,227
Debt
€11,162
Debt finances 2.6% of the balance-sheet total.
Key figures and ratios
Debt to equity
0.03▲
2023 · -7.10
ROE
6.3%
Debt ≤ 1 year
€11,162▼
2023 · €370,854
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 31,349 companies that looked in July 2024 the way this one looks now, 0.4% went bankrupt within 24 months and 93% are still going.
- Micro
- 20 years or older
- solvency 30% or more
- a profit of 5% of the balance sheet or more
0.4%
went bankrupt
5.9%
stopped otherwise
93%
still going
A further 0.2% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.4% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,662 companies of July 2024 its group's bankruptcy share. Expected: 1.5%; actually bankrupt within 24 months: 1.6%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.4% |
| 3 | 0.5% | 0.5% |
| 4 | 0.6% | 0.7% |
| 5 | 0.8% | 0.9% |
| 6 | 1.2% | 1.3% |
| 7 | 1.5% | 1.7% |
| 8 | 1.7% | 1.7% |
| 9 | 2.7% | 2.8% |
| 10 | 5.3% | 5.7% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 75% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 31,349 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Turnover70 | €48,030 | €34,937 | €29,000 | €20,000 | €24,000 | ▲ 20.0% |
| Goods, raw materials, services and sundry goods60/61 | - | €5,886 | €1,482 | €2,605 | €794 | ▼ 69.5% |
| Remuneration, social security and pensions62 | - | €848 | €69 | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €16,559 | €34,242 | €37,658 | €18,495 | - | - |
| Other operating charges640/8 | - | €1,735 | €102 | €102 | - | - |
| Gross operating margin9900 | -€17,072 | €29,051 | €27,518 | €17,395 | €23,206 | ▲ 33.4% |
| Operating profit (loss)9901 | -€88,454 | -€7,774 | -€10,311 | -€1,202 | €23,206 | ▲ 2,031% |
| Financial charges65/66B | - | €85 | - | - | - | - |
| Recurring financial charges65 | €9,594 | €85 | - | - | - | - |
| Profit (loss) for the period before taxes9903 | -€70,048 | -€7,859 | -€10,311 | -€1,202 | €23,206 | ▲ 2,031% |
| Income taxes67/77 | - | - | €46,584 | - | - | - |
| Profit (loss) for the period9904 | -€70,048 | -€7,859 | -€56,895 | -€1,202 | €23,206 | ▲ 2,031% |
| Profit (loss) for the period to be appropriated9905 | -€70,048 | -€7,859 | -€56,895 | -€1,202 | €23,206 | ▲ 2,031% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €420,713 | €648,109 | €547,922 | €430,211 | €428,987 | ▼ 0.3% |
| Fixed assets21/28 | €328,282 | €484,039 | €446,381 | €427,886 | €427,886 | = |
| Tangible fixed assets22/27 | €258,282 | €329,039 | €291,381 | €272,886 | €272,886 | = |
| Land and buildings22 | - | €201,922 | €198,905 | €198,905 | €198,905 | = |
| Plant, machinery and equipment23 | - | €91,727 | €65,485 | €52,388 | €52,388 | = |
| Furniture and vehicles24 | - | €35,390 | €26,991 | €21,593 | €21,593 | = |
| Financial fixed assets28 | €70,000 | €155,000 | €155,000 | €155,000 | €155,000 | = |
| Current assets29/58 | €92,431 | €164,070 | €101,541 | €2,325 | €1,101 | ▼ 52.6% |
| Amounts receivable within one year40/41 | €28,702 | €92,516 | €42,651 | - | - | - |
| Trade receivables40 | - | €30,954 | - | - | - | - |
| Other amounts receivable41 | - | €61,562 | €42,651 | - | - | - |
| Cash at bank and in hand54/58 | €63,729 | €71,554 | €58,890 | €2,325 | €1,101 | ▼ 52.6% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €420,713 | €648,109 | €547,922 | €430,211 | €428,987 | ▼ 0.3% |
| Equity10/15 | €156 | -€5,909 | -€61,070 | -€62,272 | €367,598 | ▲ 690% |
| Contributions10/11 | - | €24,789 | €24,790 | €24,790 | €24,790 | = |
| Capital10 | - | €24,789 | €24,790 | €24,790 | €24,790 | = |
| Issued capital100 | - | €24,789 | €24,790 | €24,790 | €24,790 | = |
| Reserves13 | €307,738 | €302,357 | €296,975 | €296,975 | €296,975 | = |
| Non-distributable reserves130/1 | - | €19,956 | €19,956 | €19,956 | €19,956 | = |
| Legal reserve130 | - | €19,956 | €19,956 | €19,956 | €19,956 | = |
| Tax-exempt reserves132 | - | €156,063 | €150,681 | €277,019 | €277,019 | = |
| Distributable reserves133 | - | €126,338 | €126,338 | - | - | - |
| Profit (loss) carried forward14 | -€332,371 | -€333,055 | -€382,835 | -€384,037 | -€360,830 | ▲ 6.0% |
| Investment grants15 | - | - | - | - | €406,663 | - |
| Provisions and deferred taxes16 | €53,815 | €52,020 | €50,227 | €50,227 | €50,227 | = |
| Deferred taxes168 | - | €52,020 | €50,227 | €50,227 | €50,227 | = |
| Amounts payable17/49 | €366,742 | €601,998 | €558,765 | €442,256 | €11,162 | ▼ 97.5% |
| Amounts payable after more than one year17 | €220,093 | €187,912 | €187,911 | €71,402 | - | - |
| Financial debts170/4 | - | €187,912 | €187,911 | €71,402 | - | - |
| Amounts payable within one year42/48 | €146,649 | €414,086 | €370,854 | €370,854 | €11,162 | ▼ 97.0% |
| Trade debts44 | €57,579 | €55,016 | €24,764 | €24,764 | - | - |
| Suppliers440/4 | - | €55,016 | €24,764 | €24,764 | - | - |
| Other amounts payable47/48 | - | €359,070 | €346,090 | €346,090 | €11,162 | ▼ 96.8% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€70,048 | -€7,859 | -€56,895 | -€1,202 | €23,206 | ▲ 2,031% |
| + Depreciation and write-downs630 | €16,559 | €34,242 | €37,658 | €18,495 | - | - |
| Operating cash flow (approximation) | -€53,489 | €26,383 | -€19,237 | €17,293 | €23,206 | ▲ 34.2% |
| Investment in fixed assets (approximation) | - | -€189,999 | €0 | €0 | €0 | - |
| Change in cash | - | €7,825 | -€12,664 | -€56,565 | -€1,224 | ▲ 97.8% |
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
2025
31-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 31 days late
2024
31-12
Financial
Back to profitnet €23,206
Net result €23,206 after 4 loss-making years.
31-12
Financial
Equity above €200,000Eq €367,598
Equity rises from -€62,272 to €367,598.
31-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 31 days late
2023
30-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 30 days late
2022
29-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 29 days late
2021
27-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 27 days late
2020
31-12
Financial
Weakest financial yearnet -€70,048
Net result drops to -€70,048, the lowest in the series; recovery starts the following year.
28-01
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
31-12
Financial
Back to profitnet €204,143
Net result €204,143 after one loss-making year.
31-12
Financial
Liquidity times 16current ratio 1.08
Current ratio from 0.07 to 1.08; short-term debt falls from €179,395 to €112,604.
31-12
Financial
Equity above €100,000Eq €130,515
Equity rises from -€73,628 to €130,515.
Show earlier events
30-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 30 days late
2018
29-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 29 days late
2017
16-08
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema · 16 days late
2016
27-06
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 8 acts read
About the unread acts
We know of 8 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
8 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, Zaventem · 1 establishment unit since 2006
Ground area
6,057 m²
Building footprint
1,920 m²
Volume, LiDAR
17,462 m³
2 parcels, Flanders · tallest building 13.1 m, ±3 floors. Linked by address, not a title deed.
282
companies at this address
See who is registered here
1 establishment unit
ICT Steunpunt-B.O.A.
since 20062.154.598.048
2 parcels
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 23094D0036/00W000 | Flanders | 5,436 m² | 1 · 1,487 m² | 12.6 m · 3 fl. |
| 11030B0319/00S008 | Flanders | 621 m² | 1 · 433 m² | 13.1 m · 3 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
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Of 2,195 companies in sector 96992 we hold annual accounts for 131. 31 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded03-06-1988
Fiscal year end31-12
Trade name NL
Teach-me en ICT Steunpunt
Activities, NACEBEL 2025
96992Tattoo and piercing services
46180Agents specialised in the wholesale of other particular products
68110Buying and selling of own real estate
69201Certified accountants and tax accountants
85599Other education
96220Beauty care and other beauty treatments
E-invoicing
Reachable via Peppol
Peppol ID
0208:0434498434
Also
9925:BE0434498434
Registered
28-11-2025
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 28 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.