HET BOS
ActiveSummary
HET BOS has been active since 1989 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €909k and a net result of €57k. Equity remains stable across the filed fiscal years (±1% per year). The computed 12-month bankruptcy probability is 0.5% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability53▼-23
Solvency100=
Growth58=
Track record100
Bankruptcy probability, 12 months
0.5%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €65k at 30 days acceptable
Liquidity ample (current ratio 33.23; short-term debt: 2.5% and cash: 0.1% of total assets), and 2.5% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Six signals. The signal on the left, the evidence on the right.
−lowers risk+raises 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
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
97.5%
Return on assets
6.1%
Age of the figures
12 mo
lowers risk · Growing equity
Reported equity is higher than in 2023 and did not fall compared with 2024. These amounts do not establish the cause of the change.
NBB · annual accounts 2025Equity per financial year
1819202122232425
2018 to 2025 · latest year €909k
neutral · Latest accounts filed on time
The financial year that closed on 30-09-2025 was due by 30-04-2026 and was filed on 25-03-2026, 36 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
36 d early
2024
61 d early
2023
36 d early
2022
45 d early
2021
32 d early
2020
59 d early
2019
55 d early
← before the deadline
after the deadline →
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 30-09-2026 and is due by 30-04-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
25-09-2026 today30-09-2026 close30-04-2027 deadline
Financials · fiscal year 2025, abbreviated schema
Equity
€909k▲ 6.7%
2024 · €852k
2018: €911k
2019: €958k▲ +5.1% vs 2018
2020: €1.00M▲ +4.4% vs 2019
2021: €2.03M▲ +102% vs 2020highest in 8 years
2022: €751k▼ -62.9% vs 2021lowest in 8 years
2023: €799k▲ +6.3% vs 2022
2024: €852k▲ +6.7% vs 2023
2025: €909k▲ +6.7% vs 2024
2018 → 2025
Total assets
€932k▲ 7.2%
2024 · €869k
2018: €920k
2019: €980k▲ +6.5% vs 2018
2020: €1.35M▲ +37.6% vs 2019
2021: €2.72M▲ +102% vs 2020highest in 8 years
2022: €2.05M▼ -24.6% vs 2021
2023: €807k▼ -60.7% vs 2022lowest in 8 years
2024: €869k▲ +7.7% vs 2023
2025: €932k▲ +7.2% vs 2024
2018 → 2025
Net result
€57k▲ 6.7%
2024 · €53k
2018: €52k
2019: €47k▼ -11.1% vs 2018
2020: €43k▼ -8.5% vs 2019
2021: €1.02M▲ +2304% vs 2020highest in 8 years
2022: €26k▼ -97.5% vs 2021lowest in 8 years
2023: €47k▲ +85.5% vs 2022
2024: €53k▲ +12.6% vs 2023
2025: €57k▲ +6.7% vs 2024
2018 → 2025
Working capital
€741k▲ 6.3%
2024 · €698k
2018: €511klowest in 8 years
2019: €574k▲ +12.2% vs 2018
2020: €647k▲ +12.7% vs 2019
2021: €1.86M▲ +188% vs 2020highest in 8 years
2022: €582k▼ -68.7% vs 2021
2023: €631k▲ +8.5% vs 2022
2024: €698k▲ +10.5% vs 2023
2025: €741k▲ +6.3% vs 2024
2018 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€2.03M-€751k▼ 62.9%€799k▲ 6.3%€852k▲ 6.7%€909k▲ 6.7%
2021: €2.03Mhighest in 5 years
2022: €751k▼ -62.9% vs 2021lowest in 5 years
2023: €799k▲ +6.3% vs 2022
2024: €852k▲ +6.7% vs 2023
2025: €909k▲ +6.7% vs 2024
Operating result€1.40M-€34k▼ 97.6%€52k▲ 51.1%€51k▼ 0.5%€57k▲ 10.0%
2021: €1.40Mhighest in 5 years
2022: €34k▼ -97.6% vs 2021lowest in 5 years
2023: €52k▲ +51.1% vs 2022
2024: €51k▼ -0.5% vs 2023
2025: €57k▲ +10.0% vs 2024
Net result€1.02M-€26k▼ 97.5%€47k▲ 85.5%€53k▲ 12.6%€57k▲ 6.7%
2021: €1.02Mhighest in 5 years
2022: €26k▼ -97.5% vs 2021lowest in 5 years
2023: €47k▲ +85.5% vs 2022
2024: €53k▲ +12.6% vs 2023
2025: €57k▲ +6.7% vs 2024
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result recovers in 2025; 2025 is 10% above 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €932k
Fixed assets
€168k =
Current assets
€764k ▲ 9.0%
Equity and liabilities €932k
Equity
€909k ▲ 6.7%
Debt
€23k ▲ 35.1%
Debt's share of the balance-sheet total rises from 2.0% to 2.5%. Equity and debt are higher.
Key figures and ratios
Current ratio
33.23
Debt to equity
0.03▲
2024 · 0.02
ROE
6.3%=
2024 · 6.3%
ROA
6.1%▼
2024 · 6.1%
Debt ≤ 1 year
€23k▲
2024 · €4k
Income taxes
€21k▲
2024 · €18k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 42 lines
Balance sheet
Code20242025
Assets
Total assets20/58€869k€932k▲
Fixed assets21/28€168k€168k=
Tangible fixed assets22/27€168k€168k=
Land and buildings22€168k€168k=
Current assets29/58€701k€764k▲
Amounts receivable within one year40/41€700k€758k▲
Trade receivables40€780€780=
Other amounts receivable41€700k€758k▲
Cash at bank and in hand54/58€775€624▼
Deferred charges and accrued income490/1€35€5k▲
Equity and liabilities
Total equity and liabilities10/49€869k€932k▲
Equity10/15€852k€909k▲
Contributions10/11€620k€620k=
Capital10€620k€620k=
Issued capital100€620k€620k=
Reserves13€232k€289k▲
Non-distributable reserves130/1€62k€62k=
Legal reserve130€62k€62k=
Distributable reserves133€170k€227k▲
Amounts payable17/49€17k€23k▲
Amounts payable within one year42/48€4k€23k▲
Trade debts44€745€2k▲
Suppliers440/4€745€2k▲
Taxes, remuneration and social security45€3k€21k▲
Taxes450/3€3k€21k▲
Other amounts payable47/48€0-
Accrued charges and deferred income492/3€14k€300▼
Income statement
Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€0-
Other operating charges640/8€18k€18k▼
Gross operating margin9900€70k€75k▲
Operating profit (loss)9901€51k€57k▲
Financial income75/76B€20k€22k▲
Recurring financial income75€20k€22k▲
Financial charges65/66B€53€53▼
Recurring financial charges65€53€53▼
Profit (loss) for the period before taxes9903€71k€78k▲
Income taxes67/77€18k€21k▲
Profit (loss) for the period9904€53k€57k▲
Profit (loss) for the period to be appropriated9905€53k€57k▲
Appropriation of the result
Profit (loss) to be appropriated9906€53k€57k▲
Transfer to equity691/2€53k€57k▲
To other reserves6921€53k€57k▲
The notes to these accounts (2 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €14k | €14k | €2k | €0 | - | - |
| Other operating charges640/8 | - | €16k | €17k | €18k | €18k | ▼ 0.4% |
| Gross operating margin9900 | €1.44M | €64k | €71k | €70k | €75k | ▲ 7.3% |
| Operating profit (loss)9901 | €1.40M | €34k | €52k | €51k | €57k | ▲ 10.0% |
| Financial income75/76B | - | €302 | €14k | €20k | €22k | ▲ 9.3% |
| Recurring financial income75 | - | €302 | €14k | €20k | €22k | ▲ 9.3% |
| Financial charges65/66B | - | €455 | €2k | €53 | €53 | ▼ 0.7% |
| Recurring financial charges65 | €4k | €455 | €2k | €53 | €53 | ▼ 0.7% |
| Profit (loss) for the period before taxes9903 | €1.39M | €34k | €64k | €71k | €78k | ▲ 9.8% |
| Income taxes67/77 | €370k | €9k | €16k | €18k | €21k | ▲ 19.2% |
| Profit (loss) for the period9904 | €1.02M | €26k | €47k | €53k | €57k | ▲ 6.7% |
| Profit (loss) for the period to be appropriated9905 | €1.02M | €26k | €47k | €53k | €57k | ▲ 6.7% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €2.72M | €2.05M | €807k | €869k | €932k | ▲ 7.2% |
| Fixed assets21/28 | €184k | €170k | €168k | €168k | €168k | = |
| Tangible fixed assets22/27 | €184k | €170k | €168k | €168k | €168k | = |
| Land and buildings22 | - | €170k | €168k | €168k | €168k | = |
| Current assets29/58 | €2.54M | €1.88M | €639k | €701k | €764k | ▲ 9.0% |
| Amounts receivable within one year40/41 | €2k | €65k | €633k | €700k | €758k | ▲ 8.3% |
| Trade receivables40 | - | €2k | €780 | €780 | €780 | = |
| Other amounts receivable41 | - | €64k | €632k | €700k | €758k | ▲ 8.3% |
| Cash at bank and in hand54/58 | €2.54M | €1.81M | €2k | €775 | €624 | ▼ 19.5% |
| Deferred charges and accrued income490/1 | - | €4k | €4k | €35 | €5k | ▲ 14,769% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €2.72M | €2.05M | €807k | €869k | €932k | ▲ 7.2% |
| Equity10/15 | €2.03M | €751k | €799k | €852k | €909k | ▲ 6.7% |
| Contributions10/11 | €620k | €620k | €620k | €620k | €620k | = |
| Capital10 | - | €620k | €620k | €620k | €620k | = |
| Issued capital100 | - | €620k | €620k | €620k | €620k | = |
| Reserves13 | €1.41M | €131k | €179k | €232k | €289k | ▲ 24.5% |
| Non-distributable reserves130/1 | - | €102k | €62k | €62k | €62k | = |
| Legal reserve130 | - | €102k | €62k | €62k | €62k | = |
| Distributable reserves133 | - | €30k | €117k | €170k | €227k | ▲ 33.5% |
| Amounts payable17/49 | €698k | €1.30M | €9k | €17k | €23k | ▲ 35.1% |
| Amounts payable within one year42/48 | €680k | €1.30M | €8k | €4k | €23k | ▲ 533% |
| Trade debts44 | €23k | €2k | €958 | €745 | €2k | ▲ 125% |
| Suppliers440/4 | - | €2k | €958 | €745 | €2k | ▲ 125% |
| Taxes, remuneration and social security45 | - | - | €6k | €3k | €21k | ▲ 638% |
| Taxes450/3 | - | - | €6k | €3k | €21k | ▲ 638% |
| Other amounts payable47/48 | - | €1.30M | €649 | €0 | - | - |
| Accrued charges and deferred income492/3 | - | €651 | €720 | €14k | €300 | ▼ 97.8% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €1.02M | €26k | €47k | €53k | €57k | ▲ 6.7% |
| + Depreciation and write-downs630 | €14k | €14k | €2k | €0 | - | - |
| Operating cash flow (approximation) | €1.04M | €39k | €49k | €53k | €57k | ▲ 6.7% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | €0 | - |
| Change in cash | - | €-724k | €-1.81M | €-1k | €-151 | ▲ 89.7% |
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
2026
25-03
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema
2025
28-02
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema
2024
30-09
Financial
Liquidity doublescurrent ratio 193.01
Current ratio from 79.54 to 193.01; short-term debt falls from €8k to €4k.
25-03
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
2023
30-09
Financial
Liquidity times 55current ratio 79.54
Current ratio from 1.45 to 79.54; short-term debt falls from €1.30M to €8k.
16-03
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
30-09
Financial
Weakest financial yearnet €26k ▼97.5%
Net result drops to €26k, the lowest in the series; recovery starts the following year.
29-03
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2021
30-09
Financial
Highest result since 2018net €1.02M ▲2,304%
Operating result €1.40M, net result €1.02M, both a record.
30-09
Financial
Equity above €2MEq €2.03M ▲102%
4 profitable years in a row build equity to €2.03M.
02-03
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
30-09
Financial
Equity above €1MEq €1.00M ▲4.4%
3 profitable years in a row build equity to €1.00M.
Show earlier events
06-03
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
26-04
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
20-03
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
21-03
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 5 acts read
About the unread acts
We know of 5 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
5 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, Herzele · 1 establishment unit since 1990
Ground area
7,928 m²
Building footprint
2,838 m²
Volume, LiDAR
14,820 m³
2 parcels, Flanders · tallest building 7.8 m, ±2 floors. Linked by address, not a title deed.
6
companies at this address
See who is registered here
1 establishment unit
HET BOS
since 19902.047.860.337
2 parcels
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 41027B0350/00Y002 | Flanders | 7,719 m² | 1 · 2,680 m² | 7.4 m · 2 fl. |
| 41027B0178/00R000 | Flanders | 210 m² | 1 · 158 m² | 7.8 m · 1 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.
Identification & contact
Identification
Legal formPublic limited company
Founded30-12-1989
Fiscal year end30-09
Scores and ratios are computed by Checked and are not a credit decision.