CBA
ActiveSummary
CBA has been active since 2006 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €145,138 and a net result of €22,702. Equity is growing by ~12% per year across the filed fiscal years. Its solvency ranks better than 65% of 37969 sector peers (fiscal year 2024). The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2024
Axes · tick = 2023
Profitability83▲+3
Solvency96▲+6
Growth78=
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €12,000 at 30 days acceptable
Liquidity ample (current ratio 4.17 against 4.59 in 2023; short-term debt: 18.8% and cash: 17.8% of total assets), and 28.7% of the assets are financed with debt.
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Signals
Three signals. The signal on the left, the evidence on the right.
−lowers risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 70
Relative position
BE, all sectors
reference
Activities of head offices; management consultancy activities (NACE 70)
about 69% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
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 · Latest accounts filed on time
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 19-06-2025, 42 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
42 d early
2023
7 d early
2022
34 d early
2021
47 d early
2020
27 d late
2019
27 d late
← 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 13 days before the deadline; the sector median for financial year 2024 is 9 days before the deadline, and 32% of the sector filed late.
Checked, nothing found (1)
History
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Financials · fiscal year 2024, micro schema
Equity
€145,138▲ 18.5%
2023 · €122,436
Total assets
€203,610▲ 7.8%
2023 · €188,799
Net result
€22,702▲ 32.5%
2023 · €17,129
Working capital
€120,950▲ 16.6%
2023 · €103,734
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 70, Activities of head offices; management consultancy 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
Operating result€27,349▲ 24.2%€21,226▼ 22.4%€8,149▼ 61.6%€27,463▲ 237%€45,083▲ 64.2%
Net result€21,608within the sector's middle half▲ 37.6%-€1,052below the sector's middle half€7,605within the sector's middle half€17,129within the sector's middle half▲ 125%€22,702within the sector's middle half▲ 32.5%
Equity€98,754within the sector's middle half▲ 28.0%€97,702within the sector's middle half▼ 1.1%€105,307within the sector's middle half▲ 7.8%€122,436within the sector's middle half▲ 16.3%€145,138within the sector's middle half▲ 18.5%
Total assets€207,990within the sector's middle half▲ 3.2%€190,578within the sector's middle half▼ 8.4%€184,656within the sector's middle half▼ 3.1%€188,799within the sector's middle half▲ 2.2%€203,610within the sector's middle half▲ 7.8%
Debt€109,236▼ 12.1%€92,876▼ 15.0%€79,349▼ 14.6%€66,363▼ 16.4%€58,472▼ 11.9%
Working capital€77,773within the sector's middle half▲ 46.7%€79,842within the sector's middle half▲ 2.7%€86,527within the sector's middle half▲ 8.4%€103,734within the sector's middle half▲ 19.9%€120,950within the sector's middle half▲ 16.6%
Solvency47.5%within the sector's middle half▲ 9.2pp51.3%within the sector's middle half▲ 3.8pp57.0%within the sector's middle half▲ 5.8pp64.9%within the sector's middle half▲ 7.8pp71.3%within the sector's middle half▲ 6.4pp
Current ratio3.92within the sector's middle half▲ 1.004.26within the sector's middle half▲ 0.334.31within the sector's middle half▲ 0.064.59above the sector's middle half▲ 0.284.17within the sector's middle half▼ 0.43
Return on assets (ROA)10.4%within the sector's middle half▲ 2.6pp-0.6%below the sector's middle half▼ 10.9pp4.1%within the sector's middle half▲ 4.7pp9.1%within the sector's middle half▲ 5.0pp11.1%within the sector's middle half▲ 2.1pp
above
within
below
the middle half (P25 to P75) of NACE 70, Activities of head offices; management consultancy 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
After the dip in 2022 the operating result has climbed two years in a row; 2024 is 64% above 2023 and is the highest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €203,610
Fixed assets
€44,452 ▼ 20.9%
Current assets
€159,159 ▲ 20.0%
Equity and liabilities €203,610
Equity
€145,138 ▲ 18.5%
Debt
€58,472 ▼ 11.9%
Debt's share of the balance-sheet total falls from 35.1% to 28.7%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€62,896▲
2023 · €44,265
Cash flow
€40,515▲
2023 · €33,931
Quick ratio
4.02▼
2023 · 4.42
Debt to equity
0.40▼
2023 · 0.54
ROE
15.6%▲
2023 · 14.0%
Interest coverage
29.35▲
2023 · 15.90
Debt ≤ 1 year
€38,208▲
2023 · €28,857
Debt > 1 year
€20,264▼
2023 · €36,852
Income taxes
€22,659▲
2023 · €16,683
Staff costs
€0▼
2023 · €384
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 0.1% 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 |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | €348 | €348 | €384 | €0 | ▼ 100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €19,058 | €17,390 | €16,301 | €16,802 | €17,813 | ▲ 6.0% |
| Other operating charges640/8 | - | €1,719 | €1,628 | €1,757 | €2,189 | ▲ 24.6% |
| Gross operating margin9900 | €48,306 | €40,682 | €26,425 | €46,406 | €65,085 | ▲ 40.3% |
| Operating profit (loss)9901 | €27,349 | €21,226 | €8,149 | €27,463 | €45,083 | ▲ 64.2% |
| Financial income75/76B | - | €6,402 | €7,238 | €9,133 | €2,421 | ▼ 73.5% |
| Recurring financial income75 | €27 | €6,402 | €10 | €655 | €2,421 | ▲ 270% |
| Non-recurring financial income76B | - | €6,402 | €7,229 | €8,478 | €0 | ▼ 100% |
| Financial charges65/66B | - | €4,105 | €3,390 | €2,784 | €2,143 | ▼ 23.0% |
| Recurring financial charges65 | €4,582 | €4,105 | €3,390 | €2,784 | €2,143 | ▼ 23.0% |
| Profit (loss) for the period before taxes9903 | €28,417 | €23,523 | €11,997 | €33,812 | €45,360 | ▲ 34.2% |
| Income taxes67/77 | €6,810 | €24,575 | €4,391 | €16,683 | €22,659 | ▲ 35.8% |
| Profit (loss) for the period9904 | €21,608 | -€1,052 | €7,605 | €17,129 | €22,702 | ▲ 32.5% |
| Profit (loss) for the period to be appropriated9905 | €21,608 | -€1,052 | €7,605 | €17,129 | €22,702 | ▲ 32.5% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €207,990 | €190,578 | €184,656 | €188,799 | €203,610 | ▲ 7.8% |
| Fixed assets21/28 | €103,607 | €86,217 | €72,018 | €56,208 | €44,452 | ▼ 20.9% |
| Tangible fixed assets22/27 | €103,607 | €86,217 | €72,018 | €56,208 | €44,452 | ▼ 20.9% |
| Land and buildings22 | - | €85,975 | €70,150 | €54,324 | €38,498 | ▼ 29.1% |
| Plant, machinery and equipment23 | - | - | - | €717 | €4,741 | ▲ 561% |
| Furniture and vehicles24 | - | €242 | €1,868 | €1,168 | €1,212 | ▲ 3.8% |
| Current assets29/58 | €104,382 | €104,360 | €112,638 | €132,591 | €159,159 | ▲ 20.0% |
| Stocks and contracts in progress3 | €7,935 | €6,144 | €5,341 | €5,184 | €5,570 | ▲ 7.4% |
| Stocks30/36 | - | €6,144 | €5,341 | €5,184 | €5,570 | ▲ 7.4% |
| Amounts receivable within one year40/41 | €13,532 | €17,290 | €13,883 | €15,200 | €16,605 | ▲ 9.2% |
| Trade receivables40 | - | €12,932 | €13,274 | €15,200 | €16,605 | ▲ 9.2% |
| Other amounts receivable41 | - | €4,358 | €609 | - | - | - |
| Current investments50/53 | - | - | - | - | €100,000 | - |
| Cash at bank and in hand54/58 | €82,616 | €80,089 | €92,668 | €111,397 | €36,147 | ▼ 67.6% |
| Deferred charges and accrued income490/1 | - | €837 | €747 | €810 | €837 | ▲ 3.3% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €207,990 | €190,578 | €184,656 | €188,799 | €203,610 | ▲ 7.8% |
| Equity10/15 | €98,754 | €97,702 | €105,307 | €122,436 | €145,138 | ▲ 18.5% |
| Contributions10/11 | - | €18,600 | €18,600 | €18,600 | €18,600 | = |
| Reserves13 | €80,154 | €79,102 | €86,707 | €103,836 | €126,538 | ▲ 21.9% |
| Non-distributable reserves130/1 | - | €1,860 | €1,860 | - | - | - |
| Reserves not available under the articles1311 | - | €1,860 | €1,860 | - | - | - |
| Distributable reserves133 | - | €77,242 | €84,847 | €103,836 | €126,538 | ▲ 21.9% |
| Amounts payable17/49 | €109,236 | €92,876 | €79,349 | €66,363 | €58,472 | ▼ 11.9% |
| Amounts payable after more than one year17 | €82,596 | €67,991 | €52,752 | €36,852 | €20,264 | ▼ 45.0% |
| Financial debts170/4 | - | €67,991 | €52,752 | €36,852 | €20,264 | ▼ 45.0% |
| Amounts payable within one year42/48 | €26,609 | €24,519 | €26,111 | €28,857 | €38,208 | ▲ 32.4% |
| Current portion of amounts payable after more than one year42 | - | €14,606 | €15,239 | €15,899 | €16,588 | ▲ 4.3% |
| Trade debts44 | - | €528 | €2,362 | €248 | €4,254 | ▲ 1,617% |
| Suppliers440/4 | - | €528 | €2,362 | €248 | €4,254 | ▲ 1,617% |
| Taxes, remuneration and social security45 | - | €6,101 | €4,919 | €12,710 | €13,083 | ▲ 2.9% |
| Taxes450/3 | - | €6,101 | €4,919 | €12,710 | €13,083 | ▲ 2.9% |
| Other amounts payable47/48 | - | €3,284 | €3,591 | - | €4,284 | - |
| Accrued charges and deferred income492/3 | - | €367 | €486 | €653 | €0 | ▼ 100% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €21,608 | -€1,052 | €7,605 | €17,129 | €22,702 | ▲ 32.5% |
| + Depreciation and write-downs630 | €19,058 | €17,390 | €16,301 | €16,802 | €17,813 | ▲ 6.0% |
| Operating cash flow (approximation) | €40,665 | €16,338 | €23,907 | €33,931 | €40,515 | ▲ 19.4% |
| Investment in fixed assets (approximation) | - | €0 | -€2,102 | -€993 | -€6,057 | ▼ 510% |
| Change in cash | - | -€2,528 | €12,579 | €18,729 | -€75,249 | ▼ 502% |
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
19-06
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial
Highest result since 2018net €22,702 ▲32.5%
Operating result €45,083, net result €22,702, both a record.
24-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
27-06
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-12
Financial
Back to profitnet €7,605
Net result €7,605 after one loss-making year.
31-12
Financial
Equity above €100,000Eq €105,307 ▲7.8%
Equity rises from €97,702 to €105,307.
14-06
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial
Weakest financial yearnet -€1,052
Net result drops to -€1,052, the lowest in the series; recovery starts the following year.
27-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 27 days late
2020
27-08
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 27 days late
2019
16-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 16 days late
2018
28-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 28 days late
2017
30-08
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 30 days late
2016
24-08
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema · 24 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 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
2 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, Diksmuide · 1 establishment unit since 2006
Ground area
798 m²
Building footprint
149 m²
Volume, LiDAR
857 m³
Parcel 32003D0032/00G002, Flanders · tallest building 9.2 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
CBA
since 20062.153.425.239
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 32003D0032/00G002 | Flanders | 798 m² | 1 · 149 m² | 9.2 m · 2 fl. |
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.
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Of 82,642 companies in sector 70200 we hold annual accounts for 52,626. 40,877 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
Founded05-05-2006
Fiscal year end31-12
Activities, NACEBEL 2025
70200Business and other management consultancy
46110Wholesale trade
71209Other technical testing and analysis
96220Beauty care and other beauty treatments
96230Day spas, saunas and steam baths
Contact
Phone
051 438344Diksmuide
E-invoicing
Reachable via Peppol
Peppol ID
0208:0881142852
Also
9925:BE0881142852
Registered
13-11-2025
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.