CEBO
In liquidation since 26-02-2026The KBO lists the legal status of CEBO as dissolution or liquidation, with no start date. The company was dissolved on 26-02-2026 and put into liquidation. The liquidator is VAN DYCK Roger.
Summary
The 2025 annual accounts show equity of €5.9m and a net result of €594,412, of which €1.2m non-recurring income.
Overview
Overview
Official details
Source: KBO- Status
- In liquidation since 26-02-2026 deed of 24-03-2026 · founded on 11-05-1993
- Activity
- General construction of residential buildings NACE 41001and 1 other
- Joint committee
- 124 Construction · annual accounts 30-09-2023
- Establishment unit
- 2.062.239.695 2220 Heist-op-den-Berg, since 26-05-1993
- Financial year end
- 30 September
- Peppol
- Reachable since 21-12-2025
Board and ownership
Board
- VAN DYCK RogerLiquidator
- CEBEAUDirector · permanent representative Guy Van Hover
- Van Dijck RogerDirector
Financial position
No score
Annual accounts to 30-09-2025
- Gross margin
- €868,602
- ▲ 130%
- Turnover
- ≈ €1.8m
- estimated
- Profit
- €594,412
- ▲ 215%
- Equity
- €5.9m
- ▲ 11.2%
- Total assets
- €5.9m
- ▲ 8.6%
Net result +215%: one-off income
Financials
Financials · financial year 2025, abbreviated format
Annual accounts 2025 filed on 21-11-2025 PDF all 32 filings
Turnover
≈ €1.8m
Estimated: probably between €1.5m and €2.7m
Total assets
€5.9m▲ 8.6%
2024 · €5.5m
Net result
€594,412▲ 215%
2024 · €188,711
Working capital
€5.9m▲ 19.3%
2024 · €4.9m
Multi-year overview
2019 to 2025, 7 financial yearsOperating result
€867,081
▲ 263%
2025
20192025
Net result
€594,412
▲ 215%
2025
highest quarter of the sector
20192025
Equity
€5.9m
▲ 11.2%
2025
highest quarter of the sector
20192025
Total assets
€5.9m
▲ 8.6%
2025
highest quarter of the sector
20192025
Debt
€24,820
▼ 83.5%
2025
20192025
Working capital
€5.9m
▲ 19.3%
2025
highest quarter of the sector
20192025
Solvency
99.6%
▲ 2.3pp
2025
highest quarter of the sector
20192025
Current ratio
no figure
2025
20192025
Return on assets (ROA)
10.0%
▲ 6.6pp
2025
middle half of the sector
20192025
Staff (FTE)
no figure
2025
20192025
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line2019202020212022202320242025
Operating result€0.8m-€0.7m▼ 21.6%€0.7m▲ 4.7%€0.7m▲ 4.1%€0.5m▼ 31.2%€0.2m▼ 52.2%€0.9m▲ 263%
Net result€0.6m-€0.5mabove the sector's middle half▼ 23.8%€0.5mabove the sector's middle half▲ 9.4%€0.5mabove the sector's middle half▲ 7.0%€0.4mabove the sector's middle half▼ 28.9%€0.2mabove the sector's middle half▼ 50.0%€0.6mabove the sector's middle half▲ 215%
Equity€5.3m-€3.7mabove the sector's middle half▼ 29.4%€4.2mabove the sector's middle half▲ 13.4%€4.7mabove the sector's middle half▲ 12.6%€5.1mabove the sector's middle half▲ 8.0%€5.3mabove the sector's middle half▲ 3.7%€5.9mabove the sector's middle half▲ 11.2%
Total assets€5.5m-€3.8mabove the sector's middle half▼ 30.1%€4.4mabove the sector's middle half▲ 14.5%€4.8mabove the sector's middle half▲ 10.5%€5.3mabove the sector's middle half▲ 10.7%€5.5mabove the sector's middle half▲ 2.3%€5.9mabove the sector's middle half▲ 8.6%
Debt€0.2m-€0.1m▼ 48.0%€0.2m▲ 53.4%€0.08m▼ 47.2%€0.2m▲ 163%€0.2m▼ 31.2%€0.02m▼ 83.5%
Working capital€5.1m-€3.5mabove the sector's middle half▼ 30.3%€4.0mabove the sector's middle half▲ 13.0%€4.5mabove the sector's middle half▲ 11.6%€4.7mabove the sector's middle half▲ 5.2%€4.9mabove the sector's middle half▲ 5.4%€5.9mabove the sector's middle half▲ 19.3%
Solvency96.4%-97.3%above the sector's middle half▲ 0.9pp96.4%above the sector's middle half▼ 0.9pp98.3%above the sector's middle half▲ 1.9pp95.9%above the sector's middle half▼ 2.4pp97.2%above the sector's middle half▲ 1.3pp99.6%above the sector's middle half▲ 2.3pp
Current ratio26.60-35.30above the sector's middle half▲ 8.7026.27above the sector's middle half▼ 9.0354.44above the sector's middle half▲ 28.1722.40above the sector's middle half▼ 32.0433.82above the sector's middle half▲ 11.41
Return on assets (ROA)10.9%-11.9%above the sector's middle half▲ 1.0pp11.4%above the sector's middle half▼ 0.5pp11.0%above the sector's middle half▼ 0.4pp7.1%within the sector's middle half▼ 3.9pp3.5%within the sector's middle half▼ 3.6pp10.0%within the sector's middle half▲ 6.6pp
Staff (FTE)1.4-1.2below the sector's middle half▼ 14.3%0.4below the sector's middle half▼ 66.7%0.1below the sector's middle half▼ 75.0%
above
within
below
The sector band is the middle half of the companies in Construction of residential and non-residential buildings (NACE 41). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
The operating result for 2025 is over 3.6 times that of 2024 and the highest since 2019. It is a recovery after the fall in 2024.
Large changes and their cause
- 2025 Net result +215% on 2024. The 2025 profit included a one-off income of €1,176,709.
Turnover and EBIT margin are not published. The abbreviated format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Equity and liabilities €5.9m
Equity
€5.9m ▲ 11.2%
Debt
€24,820 ▼ 83.5%
Debt's share of the balance-sheet total falls from 2.8% to 0.4%. Equity is higher and debt is lower.
Key figures and ratios
Debt to equity
0.00▼
2024 · 0.03
ROE
10.1%▲
2024 · 3.6%
Debt ≤ 1 year
€24,820▼
2024 · €150,565
Income taxes
€280,581▲
2024 · €90,334
A ratio outside any meaningful range has been withheld (balance sheet total €5.9m, equity €5.9m).
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Staff
| Item | 30-09-2022 |
|---|---|
| Average over the year, in full-time equivalents | 0.1 |
| Joined | 0 |
| Left | 1 |
Source: social balance sheet in the 2022 annual accounts
Investments
| Item | 30-09-2022 | 30-09-2023 | 30-09-2024 | 30-09-2025 |
|---|---|---|---|---|
| Tangible fixed assets | €152,712 | €264,000 | €72,112 | - |
| Depreciation and write-downs of the year | €84,362 | €120,364 | €137,086 | - |
Source: notes to the 2022 to 2025 annual accounts (statement of fixed assets)
Subsidies and aid
Flemish government
2023 · 1 entry · €1,500 awarded · €1,500 paidAnnual accounts
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €165 | - | €0.01m | €1.2m | ▲ 105× |
| Remuneration, social security and pensions62 | - | - | - | €0.002m | - | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €0.08m | €0.07m | €0.08m | €0.08m | €0.1m | €0.1m | - | - |
| Other operating charges640/8 | - | - | - | €0.002m | €0.003m | €0.002m | €0.002m | ▼ 37.7% |
| Gross operating margin9900 | €1.0m | €0.8m | €0.8m | €0.8m | €0.6m | €0.4m | €0.9m | ▲ 130% |
| Operating profit (loss)9901 | €0.8m | €0.7m | €0.7m | €0.7m | €0.5m | €0.2m | €0.9m | ▲ 263% |
| Financial income75/76B | - | - | - | €0.05m | €0.04m | €0.04m | €0.03m | ▼ 39.5% |
| Recurring financial income75 | €0.06m | €0.03m | €0.03m | €0.05m | €0.04m | €0.04m | €0.03m | ▼ 39.5% |
| Financial charges65/66B | - | - | - | €0.008m | €0.004m | €0.004m | €0.02m | ▲ 338% |
| Recurring financial charges65 | €0.003m | €0.004m | €0.005m | €0.008m | €0.004m | €0.004m | €0.02m | ▲ 338% |
| Profit (loss) for the period before taxes9903 | €0.9m | €0.7m | €0.7m | €0.8m | €0.5m | €0.3m | €0.9m | ▲ 214% |
| Income taxes67/77 | €0.3m | €0.2m | €0.2m | €0.2m | €0.2m | €0.09m | €0.3m | ▲ 211% |
| Profit (loss) for the period9904 | €0.6m | €0.5m | €0.5m | €0.5m | €0.4m | €0.2m | €0.6m | ▲ 215% |
| Profit (loss) for the period to be appropriated9905 | €0.6m | €0.5m | €0.5m | €0.5m | €0.4m | €0.2m | €0.6m | ▲ 215% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Total assets20/58 | €5.5m | €3.8m | €4.4m | €4.8m | €5.3m | €5.5m | €5.9m | ▲ 8.6% |
| Fixed assets21/28 | €0.2m | €0.2m | €0.2m | €0.3m | €0.4m | €0.4m | €0 | ▼ 100% |
| Tangible fixed assets22/27 | €0.2m | €0.2m | €0.2m | €0.3m | €0.4m | €0.4m | €0 | ▼ 100% |
| Plant, machinery and equipment23 | - | - | - | €0.2m | €0.2m | €0.1m | €0 | ▼ 100% |
| Furniture and vehicles24 | - | - | - | €0.05m | €0.2m | €0.2m | €0 | ▼ 100% |
| Other tangible fixed assets26 | - | - | - | €0.001m | €489 | €0 | €0 | - |
| Financial fixed assets28 | - | - | - | - | - | - | €0 | - |
| Current assets29/58 | €5.3m | €3.6m | €4.1m | €4.5m | €4.9m | €5.1m | €5.9m | ▲ 16.3% |
| Stocks and contracts in progress3 | €0.4m | €0.2m | €0.3m | €0.2m | €0.3m | €0.5m | €0 | ▼ 100% |
| Stocks30/36 | - | - | - | €0.2m | €0.3m | €0.5m | €0 | ▼ 100% |
| Amounts receivable within one year40/41 | €2.5m | €0.6m | €1.3m | €0.7m | €1.2m | €0.6m | €1.1m | ▲ 87.0% |
| Trade receivables40 | - | - | - | €0.3m | €0.7m | €0.5m | €1.1m | ▲ 123% |
| Other amounts receivable41 | - | - | - | €0.4m | €0.5m | €0.09m | €0.002m | ▼ 98.4% |
| Current investments50/53 | €1.1m | €1.1m | €1.1m | €1.1m | €1.2m | €1.2m | €0 | ▼ 100% |
| Cash at bank and in hand54/58 | €1.2m | €1.7m | €1.4m | €2.5m | €2.3m | €2.9m | €4.8m | ▲ 68.5% |
| Equity and liabilities | ||||||||
| Total equity and liabilities10/49 | €5.5m | €3.8m | €4.4m | €4.8m | €5.3m | €5.5m | €5.9m | ▲ 8.6% |
| Equity10/15 | €5.3m | €3.7m | €4.2m | €4.7m | €5.1m | €5.3m | €5.9m | ▲ 11.2% |
| Contributions10/11 | €2.1m | - | - | €0.06m | €0.06m | €0.06m | €0.06m | = |
| Reserves13 | €3.2m | €3.6m | €4.1m | €4.7m | €5.1m | €5.2m | €5.8m | ▲ 11.3% |
| Non-distributable reserves130/1 | - | - | - | €0.2m | €0.2m | €0.2m | €0.2m | = |
| Reserves not available under the articles1311 | - | - | - | €0.2m | €0.2m | €0.2m | €0.2m | = |
| Distributable reserves133 | - | - | - | €4.5m | €4.8m | €5.0m | €5.6m | ▲ 11.8% |
| Amounts payable17/49 | €0.2m | €0.1m | €0.2m | €0.08m | €0.2m | €0.2m | €0.02m | ▼ 83.5% |
| Amounts payable within one year42/48 | €0.2m | €0.1m | €0.2m | €0.08m | €0.2m | €0.2m | €0.02m | ▼ 83.5% |
| Trade debts44 | €0.2m | €0.1m | €0.1m | €0.07m | €0.2m | €0.1m | €0.006m | ▼ 96.2% |
| Suppliers440/4 | - | - | - | €0.07m | €0.2m | €0.1m | €0.006m | ▼ 96.2% |
| Taxes, remuneration and social security45 | - | - | - | €0.009m | €0 | €334 | €0.02m | ▲ 52× |
| Taxes450/3 | - | - | - | €0.009m | €0 | €334 | €0.02m | ▲ 52× |
| Remuneration and social security454/9 | - | - | - | €0 | €0 | - | - | - |
| Other amounts payable47/48 | - | - | - | €0.009m | €0.002m | €0.002m | €0.002m | ▼ 7.4% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €0.6m | €0.5m | €0.5m | €0.5m | €0.4m | €0.2m | €0.6m | ▲ 215% |
| + Depreciation and write-downs630 | €0.08m | €0.07m | €0.08m | €0.08m | €0.1m | €0.1m | - | - |
| Operating cash flow (approximation) | €0.7m | €0.5m | €0.6m | €0.6m | €0.5m | €0.3m | €0.6m | ▲ 82.4% |
| Investment in fixed assets (approximation) | - | -€0.06m | -€0.1m | -€0.2m | -€0.3m | -€0.07m | €0.4m | - |
| Change in cash | - | €0.4m | -€0.3m | €1.1m | -€0.2m | €0.6m | €2.0m | ▲ 221% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Latest 10 of 32 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 30-09-2025 | abbreviated format | 21-11-2025 | 2025-00568963 | |
| 30-09-2024 | abbreviated format | 29-04-2025 | 2025-00080045 | |
| 30-09-2023 | abbreviated format | 02-04-2024 | 2024-00054104 | |
| 30-09-2022 | abbreviated format | 28-04-2023 | 2023-00070232 | |
| 30-09-2021 | abbreviated format | 31-03-2022 | 2022-09600346 | |
| 30-09-2020 | abbreviated format | 30-04-2021 | 2021-12600085 | |
| 30-09-2019 | abbreviated format | 30-04-2020 | 2020-10800331 | |
| 30-09-2018 | abbreviated format | 30-04-2019 | 2019-12100360 | |
| 30-09-2017 | abbreviated format | 30-04-2018 | 2018-11700210 | |
| 30-09-2016 | abbreviated format | 23-05-2017 | 2017-12800218 |
Board & ownership
Directors
Directors
3 directors, last change in 2026
Board 3
CEBEAU
Current
Director · appointed by deed of 15-02-2023 · Private limited company · permanent representative: Guy Van Hover · listed in the 2025 annual accounts, filed on 21-11-2025
Van Dijck Roger
Current
Director · listed in the 2025 annual accounts, filed on 21-11-2025
Volckaerts Greta
Current
Director · listed in the 2025 annual accounts, filed on 21-11-2025
Permanent representatives 1
Guy Van Hover
Current
Permanent representative · appointed by deed of 15-02-2023 · for CEBEAU
Other functions 1
VAN DYCK Roger
Current
Liquidator · appointed by deed of 24-03-2026
Owners and capital
Owners
Mandate history
5 people, 4 in office
- Board
- Other function
- mandate already running before its first mention
| Name | Functions and periods |
|---|---|
| CEBEAU |
|
| Van Dijck Roger |
|
| Volckaerts Greta |
|
| VAN DYCK Roger |
|
| Van Hove Guy |
|
Network & group
Companies at the same address
2 other companiesConnections & network
3 current directorsThe board mandates are listed under Board mandates elsewhere. The network lets you explore the same ties.
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Shareholding
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Timeline
Deeds, filings and financial milestones
Deadline for the 2026 accounts:
2026
24-03
Gazette deed
Dissolution of the companyDissolved on 26-02-2026, in liquidation · Liquidator: VAN DYCK Roger · Appointment: VAN DYCK Roger (liquidator)4 points ▸
Gazette deed
Dissolution of the company
Dissolved on 26-02-2026, in liquidation · Liquidator: VAN DYCK Roger · Appointment: VAN DYCK Roger (liquidator)4 points ▸
- Incorporation, 11-05-1993
- Net-asset statement, 30-11-2025
- Director appointment, VAN DYCK Roger (liquidator)
- Auditor report, 16-02-2026, mentioned twice in the deed
- The deed holds 10 more points.
2025
21-11
abbreviated format · 160 days before the deadline
30-09
Financial
Liquidity more than 7 timescurrent ratio 238.47
The current ratio rises from 33.82 to 238.47. Short-term debt falls from €150,565 to €24,820.
29-04
abbreviated format · 1 day before the deadline
2024
30-09
Financial
Weakest financial yearnet €188,711 ▼50%
The net result drops to €188,711, the lowest from 2019 to 2025.
02-04
abbreviated format · 28 days before the deadline
2023
30-09
Financial
Equity above €5mequity €5.1m ▲8%
With a profit in every financial year since 2019, equity grows to €5.1m.
28-04
abbreviated format · 2 days before the deadline
15-02
Gazette deed
1 director appointed, 1 director resigningResignation: Van Hove Guy (director) · Appointment: BV Cebeau (director) · Permanent representative: Guy Van Hover4 points ▸
Gazette deed
1 director appointed, 1 director resigning
Resignation: Van Hove Guy (director) · Appointment: BV Cebeau (director) · Permanent representative: Guy Van Hover4 points ▸
- General meeting, 20-01-2023
- Director resignation, Van Hove Guy
- Director appointment, BV Cebeau
- Permanent representative, Guy Van Hover
2022
30-09
Financial
Liquidity more than doubledcurrent ratio 54.44
The current ratio rises from 26.27 to 54.44. Short-term debt falls from €157,930 to €83,337.
31-03
abbreviated format · 30 days before the deadline
2021
30-04
abbreviated format · on the deadline day
Show earlier events
2020
30-04
abbreviated format · on the deadline day
2019
30-04
abbreviated format · on the deadline day
2018
30-04
abbreviated format · on the deadline day
2017
23-05
abbreviated format · 23 days late
1993
02-06
Gazette deed
Incorporation
20 publications in the Belgian Official Gazette, the last on 24-03-2026
Financial milestoneGazette deedNBB filingFinancial milestones sit on the financial year-end date, not the filing date.
Sources:Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
In liquidation since 26 February 2026
- Reason
- Dissolved and put into liquidationBelgian Official Gazette, 24 March 2026 · deed
- Last annual accounts
- financial year to 30 September 2025
- Legal form
- Private limited company
- Active since
- 11 May 1993
Register details
Identity
Name
CEBO in Dutch
Enterprise number
0450.053.571
Entity type
Legal entity
Registered office and establishments
Registered office
Peremansheidestraat 26, 2220 Heist-op-den-Berg, Belgium
Establishment unit
CEBO BVBA, Peremansheidestraat 26, 2220 Heist-op-den-Berg since 26-05-1993 · unit number 2.062.239.695
Activities
NACEBEL 202541001
General construction of residential buildings main activity
43990
Other specialised construction activities
Codes under NACEBEL 2008
41201
General construction of buildings main activity
43999
Specialised construction activities
Codes under NACEBEL 2003
45211
main activity
Joint committee
124 Construction annual accounts 30-09-2023
Invoicing and payment
VAT number
BE 0450.053.571
Financial year and general meeting
Accounts at the NBBFinancial year end
30-09
Sites & property
Location
Buildings and parcels at the address
Ground area
2,102 m²
Building footprint
213 m²
Building volume
863 m³
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 12322G0702/00D000 | Flanders | 2,102 m² | 1 · 213 m² | 5.9 m · 1 |