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GRABA TRADING

Inactive
Public limited companyfounded 1988Hoogbavegemstraat 26, 9520 Sint-Lievens-Houtem, BelgiumKBO/BCE: BE 0435.230.288

Inactive since 25-08-2026; last annual accounts for fiscal year 2025. Dissolved without liquidation on 17-08-2026; books and records kept by the absorbing company.

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 31-12-2025 was due by 31-07-2026 and was filed on 24-06-2026, 37 days ahead of the deadline.
NBB · 10 filings
Deviation from the deadline
2025
37 d early
2024
30 d late
2023
36 d late
2022
50 d late
2021
31 d late
2020
26 d late
2019
28 d late
← before the deadline after the deadline →
tick = median of all Belgian filings

This company filed its last 7 accounts on average 23 days after the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.

Checked, nothing found (1)
neutral · No strike-offs in the KBO publications
We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
KBO publications · our coverage

History

GRABA TRADING was incorporated on 5 September 1988.1 The company has filed 36 sets of annual accounts, the latest for fiscal year 2025.2 In 2026 the company was absorbed by merger into Lipa Holding nv.3

  1. 1Crossroads Bank for Enterprises
  2. 2National Bank, annual accounts 2025
  3. 3Belgian State Gazette, 02-09-2026

Go further with this company

Investigating this company? Keep it with today's facts in a case file.

Financials · fiscal year 2024, micro schema

Equity
€169,817▼ 1.1%
2023 · €171,621
Total assets
€174,641▼ 1.4%
2023 · €177,142
Net result
-€1,804▼ 232%
2023 · -€543
Working capital
€169,817▼ 1.1%
2023 · €171,621
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
Line20202021202220232024
Operating result-€1,141▲ 76.2%-€5,547▼ 386%-€11,074▼ 99.6%-€3,350▲ 69.8%-€5,141▼ 53.5%
Net result-€1,735▲ 7.2%-€2,834▼ 63.4%-€8,283▼ 192%-€543▲ 93.4%-€1,804▼ 232%
Equity€183,281▼ 0.9%€180,447▼ 1.5%€172,164▼ 4.6%€171,621▼ 0.3%€169,817▼ 1.1%
Total assets€204,693▼ 1.5%€204,711=€182,244▼ 11.0%€177,142▼ 2.8%€174,641▼ 1.4%
Debt€21,412▼ 6.1%€24,264▲ 13.3%€10,080▼ 58.5%€5,521▼ 45.2%€4,824▼ 12.6%
Working capital€183,281▼ 2.5%€180,447▼ 1.5%€172,164▼ 4.6%€171,621▼ 0.3%€169,817▼ 1.1%
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
-€15,000-€10,000-€5,000€0Operating result 2020: -€1,141-€1,141Net result 2020: -€1,735-€1,735Operating result 2021: -€5,547-€5,547Net result 2021: -€2,834-€2,834Operating result 2022: -€11,074-€11,074Net result 2022: -€8,283-€8,283Operating result 2023: -€3,350-€3,350Net result 2023: -€543-€543Operating result 2024: -€5,141-€5,141Net result 2024: -€1,804-€1,80420202021202220232024-€15,000-€10,000-€5,000€0Operating result 2022: -€11,074-€11,100Net result 2022: -€8,283-€8,280Operating result 2023: -€3,350-€3,350Net result 2023: -€543-€543Operating result 2024: -€5,141-€5,140Net result 2024: -€1,804-€1,800202220232024
The operating result stays negative: a loss of €5,141 in 2024 against €3,350 in 2023; the loss grows.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Equity and liabilities €174,641
Equity €169,817 ▼ 1.1%
Debt €4,824 ▼ 12.6%
Debt's share of the balance-sheet total falls from 3.1% to 2.8%. Equity and debt are lower.
Key figures and ratios
2024 value · change against 2023
Current ratio
36.21▲
2023 · 32.09
Debt to equity
0.03▼
2023 · 0.03
ROE
-1.1%▼
2023 · -0.3%
ROA
-1.0%▼
2023 · -0.3%
Debt ≤ 1 year
€4,824▼
2023 · €5,521
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
Filed annual accounts As filed with the NBB · 2024 against 2023 · 33 lines
Balance sheet Code20232024
Assets
Total assets20/58€177,142€174,641▼
Current assets29/58€177,142€174,641▼
Amounts receivable after more than one year29€167,642€171,048▲
Other amounts receivable291€167,642€171,048▲
Cash at bank and in hand54/58€9,499€3,593▼
Equity and liabilities
Total equity and liabilities10/49€177,142€174,641▼
Equity10/15€171,621€169,817▼
Contributions10/11€100,000€100,000=
Capital10€100,000€100,000=
Issued capital100€100,000€100,000=
Reserves13€10,000€10,000=
Non-distributable reserves130/1€10,000€10,000=
Legal reserve130€10,000€10,000=
Profit (loss) carried forward14€61,621€59,817▼
Amounts payable17/49€5,521€4,824▼
Amounts payable within one year42/48€5,521€4,824▼
Trade debts44€4,936€4,321▼
Suppliers440/4€4,936€4,321▼
Taxes, remuneration and social security45€82-
Taxes450/3€82-
Other amounts payable47/48€502€502=
Income statement Code20232024
Other operating charges640/8€494€241▼
Gross operating margin9900-€2,856-€4,901▼
Operating profit (loss)9901-€3,350-€5,141▼
Financial income75/76B€3,369€3,387▲
Recurring financial income75€3,369€3,387▲
Financial charges65/66B€562€50▼
Recurring financial charges65€562€50▼
Profit (loss) for the period before taxes9903-€543-€1,804▼
Profit (loss) for the period9904-€543-€1,804▼
Profit (loss) for the period to be appropriated9905-€543-€1,804▼
Appropriation of the result
Profit (loss) to be appropriated9906€61,621€59,817▼
Profit (loss) brought forward from the previous period14P€62,164€61,621▼
Line20202021202220232024Change
Other operating charges640/8-€545€322€494€241▼ 51.3%
Gross operating margin9900-€248-€5,002-€10,752-€2,856-€4,901▼ 71.6%
Operating profit (loss)9901-€1,141-€5,547-€11,074-€3,350-€5,141▼ 53.5%
Financial income75/76B-€3,912€3,711€3,369€3,387▲ 0.6%
Recurring financial income75€4,002€3,912€3,711€3,369€3,387▲ 0.6%
Financial charges65/66B-€1,199€920€562€50▼ 91.1%
Recurring financial charges65€4,596€1,199€920€562€50▼ 91.1%
Profit (loss) for the period before taxes9903-€1,735-€2,834-€8,283-€543-€1,804▼ 232%
Profit (loss) for the period9904-€1,735-€2,834-€8,283-€543-€1,804▼ 232%
Profit (loss) for the period to be appropriated9905-€1,735-€2,834-€8,283-€543-€1,804▼ 232%
Line20202021202220232024Change
Assets
Total assets20/58€204,693€204,711€182,244€177,142€174,641▼ 1.4%
Current assets29/58€204,693€204,711€182,244€177,142€174,641▼ 1.4%
Amounts receivable after more than one year29-€187,481€166,774€167,642€171,048▲ 2.0%
Trade receivables290-€1,540----
Other amounts receivable291-€185,941€166,774€167,642€171,048▲ 2.0%
Amounts receivable within one year40/41€202,274-----
Cash at bank and in hand54/58€2,419€17,230€15,470€9,499€3,593▼ 62.2%
Equity and liabilities
Total equity and liabilities10/49€204,693€204,711€182,244€177,142€174,641▼ 1.4%
Equity10/15€183,281€180,447€172,164€171,621€169,817▼ 1.1%
Contributions10/11€100,000€100,000€100,000€100,000€100,000=
Capital10-€100,000€100,000€100,000€100,000=
Issued capital100-€100,000€100,000€100,000€100,000=
Reserves13€10,000€10,000€10,000€10,000€10,000=
Non-distributable reserves130/1-€10,000€10,000€10,000€10,000=
Legal reserve130-€10,000€10,000€10,000€10,000=
Profit (loss) carried forward14€73,281€70,447€62,164€61,621€59,817▼ 2.9%
Amounts payable17/49€21,412€24,264€10,080€5,521€4,824▼ 12.6%
Amounts payable within one year42/48€21,412€24,264€10,080€5,521€4,824▼ 12.6%
Trade debts44€1,102€2,723€9,425€4,936€4,321▼ 12.4%
Suppliers440/4-€2,723€9,425€4,936€4,321▼ 12.4%
Taxes, remuneration and social security45--€151€82--
Taxes450/3--€151€82--
Other amounts payable47/48-€21,542€504€502€502=
Line20202021202220232024Change
Profit (loss) for the period9904-€1,735-€2,834-€8,283-€543-€1,804▼ 232%
Operating cash flow (approximation)-€1,735-€2,834-€8,283-€543-€1,804▼ 232%
Change in cash-€14,811-€1,760-€5,971-€5,906▲ 1.1%

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

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Timeline · acts, filings and financial milestones

Next filing, fiscal year 2026, expected by 31-07-2027
2026
02-09
State Gazette act Restructuring · End & cessation
Resignations: Apache Management nv (director) and DO4YOU bv (director) · Reappointments: Apache Management nv (director) and DO4YOU bv (director) · Merger21 facts ▸
  • General meeting, 17-08-2026
  • Merger, fusie door overneming gelijksgestelde verrichting, hele vermogen zonder uitzondering noch voorbehoud onder algemene titel
  • Declaration, geen opmerkingen op het fusievoorstel
  • Declaration, aandeelhouders bevestigen uiterlijk één maand voor de datum van de huidige algemene vergaderingen een afschrift te hebben ontvangen van het fusievoorstel
  • Declaration, aandeelhouders erkennen de mogelijkheid te hebben gehad om meer dan één maand voor de datum van de huidige algemene vergaderingen op de zetel kennis te nemen va…
  • Declaration, vrijstelling van omstandig verslag, vereniging van alle aandelen van de overgenomen vennootschap in handen van de overnemende vennootschap
  • Declaration, geen revisoraal verslag opgesteld, vereniging van alle aandelen van de overgenomen vennootschap in handen van de overnemende vennootschap
  • Declaration, vergaderingen verklaren de inhoud van voormelde documenten, verslagen en stukken te kennen en ontslaan de voorzitter van de voorlezing ervan
  • Shareholding, Lipa Holding nv
  • Declaration, geen bevoorrechte aandelen of effecten waaraan bijzondere rechten werden toegekend
  • Declaration, geen bijzondere voordelen toegekend aan de bestuurders van de fuserende vennootschappen
  • Dissolution, 17-08-2026
  • +9 further facts in this act
24-06
NBB filing Annual accounts filed
fiscal year 2025 · abbreviated schema
03-06
State Gazette act Restructuring
Merger · Accounting effect · Declaration5 facts ▸
  • Merger, fusie door overneming, artikel 12.50 WVV
  • Accounting effect, 01-01-2026
  • Declaration, geen aandeelhouders met bijzondere rechten noch houders van andere effecten dan aandelen
  • Declaration, geen bijzondere voordelen toegekend aan de leden van de bestuursorganen van de betrokken vennootschappen
  • Declaration, geen onroerende goederen in het vermogen van de overnemende entiteit onderworpen aan het Vlaams bodemdecreet
2025
30-08
NBB filing Annual accounts filed
fiscal year 2024 · micro schema · 30 days late
2024
05-09
NBB filing Annual accounts filed
fiscal year 2023 · micro schema · 36 days late
2023
19-09
NBB filing Annual accounts filed
fiscal year 2022 · micro schema · 50 days late
2022
31-12
Financial Weakest financial yearnet -€8,283
Net result drops to -€8,283, the lowest in the series.
31-12
Financial Liquidity doublescurrent ratio 18.08
Current ratio from 8.44 to 18.08; short-term debt falls from €24,264 to €10,080.
31-08
NBB filing Annual accounts filed
fiscal year 2021 · micro schema · 31 days late
2021
26-08
NBB filing Annual accounts filed
fiscal year 2020 · abbreviated schema · 26 days late
2020
28-08
NBB filing Annual accounts filed
fiscal year 2019 · abbreviated schema · 28 days late
2019
12-04
NBB filing Annual accounts filed
fiscal year 2018 · abbreviated schema
2018
27-04
NBB filing Annual accounts filed
fiscal year 2017 · full schema
2017
15-04
NBB filing Annual accounts filed
fiscal year 2016 · full schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
2 of 12 acts read
About the unread acts

Of the 12 Belgian State Gazette acts we know for this company, 2 have been read. The other 10 have not been read yet: what they contain is neither established nor disproved here.

Have them read with priority Sign in to place this company at the front of the reading queue.

Directors · office · real estate

Directors
1 director, last change in 2026
DO4YOU bv
Director · Legal entity · from a recent act
Current
"From a recent act": read from a Gazette act not yet processed into our list of directors.
Derived from published Gazette acts. The CBE keeps the official list of function holders; we do not read it, so the two can differ. See the function holders in the CBE →
Not every act has been read: a resignation may be missing here
10 of this company's 12 Belgian State Gazette acts have not been read yet. Appointments and resignations recorded in them are missing above: a director who resigned there may therefore still show here as sitting. The acts are in the Timeline.
Location & real-estate footprint
Registered office, Sint-Lievens-Houtem
exact location from the address register On OpenStreetMap
Ground area
8,796 m²
Building footprint
1,467 m²
Volume, LiDAR
12,285 m³
Parcel 41007A0190/00M000, Flanders · tallest building 10.8 m, ±3 floors. Linked by address, not a title deed.
11 companies at this address See who is registered here
1 parcel
Flanders 1 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
41007A0190/00M000 Flanders 8,796 m² 1 · 1,467 m² 10.8 m · 3 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.

Mandate history

3 people since 2025, 1 in office
Show
  • Board
  • began earlier
Mandates per person, with start and end dates
Name Functions and periods
DO4YOU bvfrom an act
  • Director, already before 02-09-2026 to date
Apache Management NV
  • Director, already before 16-06-2025 to 17-08-2026
Do4You BV
  • Director, already before 16-06-2025 to 17-08-2026
See the board, name and seat on a given date →

Articles of association

Purpose
Alle handels-, financierings- en nijverheidsverrichtingen, inbegrepen managing-, consulting-, commissie-, makelaars-, vervoer-, ex-port- en commercialisatie activiteiten die…
Full purpose (12 activities)
  1. Alle handels-, financierings- en nijverheidsverrichtingen, inbegrepen managing-, consulting-, commissie-, makelaars-, vervoer-, ex-port- en commercialisatie activiteiten die rechtstreeks of onrechtstreeks verband houden met; dierlijke en plantaardige oliën, vetten en eiwitten, bestemd voor veevoeding, alle grondstoffen voor kernvoeders en veevoeders in het algemeen, al hun nevenproducten, derivaten en toepassingen ervan
  2. De exploitatie van landbouw- en tuinbouwbedrijven, veeteelt, tuinbouw en bosbouw, alsmede de verwerking en de verkoop van de geproduceerde produkten
  3. Alle handelingen die behoren tot de normale uitbating van een landbouwonderneming
  4. De uitbating van gebouwen en onbebouwde eigendommen die haar verpacht zijn of waarvan zij zelf eigenares is, als landbouw- en tuinbouwbedrijf
  5. Medewerking aan de uitbating van andere land- en tuinbouwbedrijven
  6. Studies, projecten en realisaties inzake milieusanering uitvoeren en/of begeleiden
  7. Alle financiële, commerciële en industriële verrichtingen in verband met het hoofddoel door te voeren
  8. Alle roerende en onroerende verhandelingen zoals ondermeer koop, verkoop, huur, verhuur, enzovoort
  9. Het beschikbaar kapitaal in roerende waarden investeren
  10. Belangen nemen bij middel van inbreng, fusie, inschrijving op aandelen, of door gelijk welk ander middel in alle ondernemingen die kunnen bijdragen tot haar ontwikkeling
  11. Op gelijk welke wijze betrokken zijn in zaken, ondernemingen of vennootschappen die hetzelfde, soortgelijke of samenhangend doel hebben of die de ontwikkeling van haar ondernemingen kunnen bevorderen
  12. Voorschotten of leningen toestaan aan haar aandeelhouders of bestuurders, of aan derden binnen het kader van het maatschappelijk doel
Accounting effect
Other statement
Alle eventuele optierechten waarvan de over te nemen vennootschap titularis is ingevolge welke titel ook, optierechten
Alle lopende overeenkomsten, inclusief met werknemers, overheid, organen en aandeelhouders, lopende overeenkomsten
Zekerheden en waarborgen verbonden aan verbintenissen of gesteld tot waarborg, zekerheden en waarborgen
Notaris, boekhoudkundige verwerking
3 more provisions on this in the deed
Custody of records
Archief omvattende alle boeken en bescheiden die wettelijk verplicht zijn te houden en te bewaren, overnemende vennootschap

Structure & network

Owners and holdings

1 owner

Chain of control

  1. Lipa Holding 100%
  2. GRABA TRADING

Highest known parent: Lipa Holding. The sources do not say who stands above it.

Owners 1

Holdings 0

No holding stated in the accounts, acts or LEI register we read.

According to the annual accounts 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

No current directors or connected companies found in the register.

Acquisitions and mergers

1 transaction
Taken over by:Lipa Holding nv
merger by absorption · State Gazette act of 02-09-2026

Capital and shareholders

Shareholders according to the acts
Stated in the act act of 02-09-2026 ↗
  • Lipa Holding nv all shares

The Belgian State Gazette names shareholders only when an act mentions them; the share register itself is not published.

Identification & contact

Identification
Legal formPublic limited company
Founded05-09-1988
Fiscal year end31-12
E-invoicing
Reachable via Peppol
Peppol ID 0208:0435230288
Registered 20-11-2020

The company is no longer active; its Peppol card can remain until its access point withdraws it.

Register as of 29 September 2026 · Peppol Directory

Scores and ratios are computed by Checked and are not a credit decision.