JAC
ActiveSummary
JAC has been active since 2001 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €472,873 and a net result of €68,263. Equity has been growing by about 21% per year since 2019. Its solvency ranks better than 95% of 15,782 sector peers (NACE 69, financial year 2025). The computed 12-month bankruptcy probability is below 0.1% (very low).
Overview
Overview
Official details
Source: KBO- Status
- Active since 05-04-2001 Normal situation
- Activity
- Certified accountants and tax accountants NACE 69201
- Establishment unit
- 2.229.353.176 2370 Arendonk, since 26-03-2001
- Financial year end
- 30 June
- Peppol
- Reachable since 28-03-2026
Financial position
- Bankruptcy probabilitywithin 12 months
- < 0.1%
- Gross margin
- €149,007
- ▲ 1.6%
- Turnover
- ≈ €280,000
- estimated
- Profit
- €68,263
- ▼ 16.1%
- Equity
- €472,873
- ▲ 16.9%
- Total assets
- €494,803
- ▲ 11.6%
Score breakdownlowers riskLiquidity: current ratio 21.16, cash €219,840Sector: Legal and accounting activities (NACE 69)Equity €472,873 (95.6% of total assets)Size: total assets €494,803Show the evidence
Checked score
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
Calculation
The band follows from the bankruptcy probability. 10 more points roughly halve it.
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 69, micro). It does better than 87% of them on solvency, 97% on liquidity, 45% on profitability and 62% on growth.
The bankruptcy probability was computed on 02-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).
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The scores and ratios are Checked's own calculations, not a credit decision.
Signals
The company filed its last 7 accounts on average 39 days before the deadline. In the sector (NACE 69), the median for financial year 2024 was 9 days before the deadline, and 32% of those companies filed late.
Searched, nothing found (2)
Financials
Financials · financial year 2025, micro format
Annual accounts 2025 filed on 29-12-2025 PDF all 24 filings
Every figure per financial year
The operating result for 2025 is 0% higher than in 2024 and the highest since 2021. It is the fourth rise in a row.
Investments
| Item | 30-06-2020 | 30-06-2022 | 30-06-2023 | 30-06-2024 | 30-06-2025 |
|---|---|---|---|---|---|
| Tangible fixed assets | - | €7,700 | €877 | €12,973 | €14,011 |
| Depreciation and write-downs of the year | €33,943 | €33,590 | €1,996 | €3,006 | €5,478 |
Source: notes to the 2020 to 2025 annual accounts (statement of fixed assets)
Subsidies and aid
Flemish government
2022 to 2024 · 3 entries · €672 awarded · €672 paid| Year | Entries | Awarded | Paid |
|---|---|---|---|
| 2024 | 1 | €252 | €252 |
| 2023 | 1 | €210 | €210 |
| 2022 | 1 | €210 | €210 |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Turnover70 | - | €233,956 | - | - | - | - | - | - |
| Goods, raw materials, services and sundry goods60/61 | - | €147,101 | - | - | - | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €33,943 | €33,943 | €34,960 | €33,590 | €1,996 | €3,006 | €5,478 | ▲ 82.2% |
| Other operating charges640/8 | - | €799 | - | €46 | €2,706 | €447 | €210 | ▼ 53.0% |
| Gross operating margin9900 | €121,753 | €120,051 | €125,885 | €133,432 | €140,431 | €146,720 | €149,007 | ▲ 1.6% |
| Operating profit (loss)9901 | €86,982 | €85,309 | €82,201 | €99,796 | €135,730 | €143,267 | €143,319 | = |
| Financial income75/76B | - | €172 | - | - | €3 | €8,298 | €7,468 | ▼ 10.0% |
| Recurring financial income75 | €137 | €172 | - | - | €3 | €8,298 | €7,468 | ▼ 10.0% |
| Financial charges65/66B | - | €28,740 | - | €38,403 | €50,354 | €37,786 | €56,310 | ▲ 49.0% |
| Recurring financial charges65 | €2,784 | €1,966 | €1,699 | €1,756 | €1,313 | €1,059 | €4,513 | ▲ 326% |
| Non-recurring financial charges66B | - | €26,774 | - | €36,647 | €49,041 | €36,727 | €51,796 | ▲ 41.0% |
| Profit (loss) for the period before taxes9903 | €84,335 | €56,741 | €32,250 | €61,393 | €85,379 | €113,779 | €94,478 | ▼ 17.0% |
| Income taxes67/77 | €23,995 | €16,559 | €9,686 | €16,795 | €23,669 | €32,386 | €26,215 | ▼ 19.1% |
| Profit (loss) for the period9904 | €60,341 | €40,182 | €22,564 | €44,597 | €61,710 | €81,394 | €68,263 | ▼ 16.1% |
| Profit (loss) for the period to be appropriated9905 | €60,341 | €40,182 | €22,564 | €44,597 | €61,710 | €81,394 | €68,263 | ▼ 16.1% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Total assets20/58 | €296,376 | €311,356 | €303,948 | €317,434 | €356,048 | €443,247 | €494,803 | ▲ 11.6% |
| Fixed assets21/28 | €100,075 | €66,132 | €39,292 | €13,401 | €12,282 | €22,250 | €30,783 | ▲ 38.4% |
| Intangible fixed assets21 | €91,646 | €61,097 | €30,549 | - | - | - | - | - |
| Tangible fixed assets22/27 | €8,429 | €5,035 | €8,743 | €13,401 | €12,282 | €22,250 | €30,783 | ▲ 38.4% |
| Furniture and vehicles24 | - | €5,035 | - | €13,401 | €12,282 | €22,250 | €30,783 | ▲ 38.4% |
| Current assets29/58 | €196,301 | €245,224 | €264,657 | €304,033 | €343,766 | €420,998 | €464,021 | ▲ 10.2% |
| Amounts receivable within one year40/41 | €23,400 | €32,465 | €27,016 | €28,393 | €40,996 | €51,134 | €47,351 | ▼ 7.4% |
| Trade receivables40 | - | €31,595 | - | €27,732 | €40,316 | €50,467 | €46,866 | ▼ 7.1% |
| Other amounts receivable41 | - | €870 | - | €661 | €680 | €666 | €485 | ▼ 27.2% |
| Current investments50/53 | - | - | - | - | €251,000 | €250,000 | €196,830 | ▼ 21.3% |
| Cash at bank and in hand54/58 | €172,902 | €212,759 | €237,641 | €275,640 | €51,770 | €119,464 | €219,840 | ▲ 84.0% |
| Deferred charges and accrued income490/1 | - | - | - | - | - | €400 | - | - |
| Equity and liabilities | ||||||||
| Total equity and liabilities10/49 | €296,376 | €311,356 | €303,948 | €317,434 | €356,048 | €443,247 | €494,803 | ▲ 11.6% |
| Equity10/15 | €154,162 | €194,345 | €216,909 | €261,506 | €323,216 | €404,610 | €472,873 | ▲ 16.9% |
| Contributions10/11 | €20,000 | €20,000 | - | €20,000 | €20,000 | €20,000 | €20,000 | = |
| Reserves13 | €134,162 | €174,345 | €196,909 | €241,506 | €303,216 | €384,610 | €452,873 | ▲ 17.7% |
| Non-distributable reserves130/1 | - | €2,000 | - | €2,000 | €2,000 | - | - | - |
| Reserves not available under the articles1311 | - | €2,000 | - | €2,000 | €2,000 | - | - | - |
| Distributable reserves133 | - | €172,345 | - | €239,506 | €301,216 | €384,610 | €452,873 | ▲ 17.7% |
| Amounts payable17/49 | €142,213 | €117,011 | €87,039 | €55,928 | €32,832 | €38,638 | €21,931 | ▼ 43.2% |
| Amounts payable after more than one year17 | €83,188 | €54,136 | €24,749 | - | - | - | - | - |
| Financial debts170/4 | - | €54,136 | - | - | - | - | - | - |
| Amounts payable within one year42/48 | €59,025 | €62,875 | €62,290 | €55,928 | €32,832 | €38,638 | €21,931 | ▼ 43.2% |
| Current portion of amounts payable after more than one year42 | - | €29,052 | - | €24,749 | - | - | - | - |
| Trade debts44 | €1,850 | €3,141 | €2,585 | €3,021 | €7,115 | €11,226 | €6,545 | ▼ 41.7% |
| Suppliers440/4 | - | €3,141 | - | €3,021 | €7,115 | €11,226 | €6,545 | ▼ 41.7% |
| Taxes, remuneration and social security45 | - | €10,687 | - | €13,991 | €14,263 | €19,631 | €11,231 | ▼ 42.8% |
| Taxes450/3 | - | €10,687 | - | €13,991 | €14,263 | €19,631 | €11,231 | ▼ 42.8% |
| Other amounts payable47/48 | - | €19,995 | - | €14,168 | €11,454 | €7,780 | €4,155 | ▼ 46.6% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €60,341 | €40,182 | €22,564 | €44,597 | €61,710 | €81,394 | €68,263 | ▼ 16.1% |
| + Depreciation and write-downs630 | €33,943 | €33,943 | €34,960 | €33,590 | €1,996 | €3,006 | €5,478 | ▲ 82.2% |
| Operating cash flow (approximation) | €94,283 | €74,125 | €57,524 | €78,187 | €63,706 | €84,399 | €73,741 | ▼ 12.6% |
| Investment in fixed assets (approximation) | - | -€0 | -€8,119 | -€7,700 | -€877 | -€12,973 | -€14,011 | ▼ 8.0% |
| Change in cash | - | €39,857 | €24,882 | €37,999 | -€223,870 | €67,694 | €100,376 | ▲ 48.3% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 20,136 companies had the same profile as JAC has now. Two years later, 95.0% were still going and 0.2% had gone bankrupt.
- Small
- 20 years or older
- solvency 30% or more
- a profit of 5% of the balance sheet or more
That fits the bankruptcy probability of JAC itself: < 0.1% within 12 months.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 20,136 companies, not a prediction for JAC. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Latest 10 of 24 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 30-06-2025 | micro format | 29-12-2025 | 2025-00591050 | |
| 30-06-2024 | micro format | 24-12-2024 | 2024-00624311 | |
| 30-06-2023 | micro format | 22-12-2023 | 2023-00535493 | |
| 30-06-2022 | micro format | 23-12-2022 | 2022-20544993 | |
| 30-06-2021 | micro format | 24-12-2021 | 2021-81700079 | |
| 30-06-2020 | micro format | 21-12-2020 | 2020-76400100 | |
| 30-06-2019 | micro format | 20-12-2019 | 2019-76900063 | |
| 30-06-2018 | micro format | 20-12-2018 | 2018-75100038 | |
| 30-06-2017 | micro format | 04-12-2017 | 2017-71000093 | |
| 30-06-2016 | abbreviated format | 06-12-2016 | 2016-69400093 |
Board & ownership
Directors
Owners and capital
Capital transactions
- 12-01-2024 Converted to unavailable equity · €22,000
- 12-01-2024 Converted to uncalled contributions
Mandate history
- Board
| Name | Functions and periods |
|---|---|
| Jespers, Tom |
|
Articles of association
- Board ruleThese rules set how the board is made up, meets and takes decisions.
- “Meerderheid van bestuurders moet bestaan uit gecertificeerde accountants, gecertificeerde belastingadviseurs, accountants, fiscaal…”“Bestuurder(s) zonder vereiste hoedanigheid mag geen handeling stellen of beslissing nemen die de onafhankelijkheid van de beroepsbeoefenaar…”“Bestuurder(s) zonder vereiste hoedanigheid mag noch de titel voeren noch enige activiteit uitvoeren die wettelijk voorbehouden zijn aan de…”“Verenigbare activiteiten mogen door of onder de effectieve leiding van een natuurlijke persoon worden uitgeoefend die geen lid is van het…”
Articles of association, deed of 12-01-2024 (in Dutch)
Network & group
Connections & network
See the function holders in the KBO register.
Timeline
Acts, filings and financial milestones
12-01
Gazette deed
Change of role: Jespers, Tom, from statutory manager to directorAmendment of the articles · Legal form clause · Capital conversion14 points ▸
- General meeting, 27-12-2023
- Amendment of the articles, mentioned 2 times in the deed
- Legal form clause, “behouden, besloten vennootschap” (deed in Dutch)
- Capital conversion, “statutair onbeschikbare eigen vermogensrekening” (deed in Dutch)
- Capital conversion, “eigen vermogensrekening niet-opgevraagde inbrengen” (deed in Dutch)
- Reserve release, “opheffen, statutair onbeschikbare eigen vermogensrekening” (deed in Dutch)
- Purpose change
- Director resignation, Jespers, Tom (statutory manager)
- Director appointment, Jespers, Tom (director (not named in the articles))
- Other provision, “kwijting aan ontslagnemende zaakvoerder, volgende jaarvergadering” (deed in Dutch)
- Capital
- Other provision, “statutair onbeschikbare eigen vermogensrekening” (deed in Dutch)
- The act holds 2 more points.
Sources:Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Register details
Identity
KBO recordRegistered office and establishments
Activities
NACEBEL 2025Codes under NACEBEL 2008
Codes under NACEBEL 2003
14 activities
- De vennootschap verwezenlijkt haar voorwerp door middel van een vertegenwoordiger, natuurlijke persoon, ingeschreven in het openbaar register, hetzij alleen, hetzij met anderen met wie hij zich mag associëren overeenkomstig de deontologische, wettelijke en reglementaire bepalingen eigen aan het Instituut waarvan hij deel uitmaakt. Zij oefent tevens alle aanverwante activiteiten uit die verenigbaar zijn met het beroep, voor zover toegelaten door de deontologische en wettelijke beginselen en de reglementen van het Instituut waarvan die persoon deel van uitmaakt, zoals :
- Juridische dienstverlening die verband houden met de werkzaamheden van de beroepsbeoefenaar;
- Het verstrekken van adviezen in statistische, economische, financiële en administratieve aangelegenheden;
- Het uitvoeren van allerlei studies en werkzaamheden dienaangaande, met uitzondering van beleggingsadvies en de activiteiten waarvoor een bijkomende erkenning vereist is en/of die door de wet voorbehouden zijn aan andere beroepen;
- Het verstrekken van advies en bijstand over de sociale wetgeving, loonberekeningen of het verlenen van bijstand bij het vervullen van bepaalde sociaalrechtelijke formaliteiten;
- Activiteiten van juridische en economische aard die verenigbaar zijn met de deontologie van het beroep;
- Uitoefening van activiteiten van syndicus;
- Vereffenaar van andere vennootschappen;
- Het uitoefenen van bestuursmandaten bij andere rechtspersonen die zijn ingeschreven in het openbaar register van het Instituut. (ITAA)
- De vennootschap kan enkel deelnemingen bezitten in andere vennootschappen of rechtspersonen, waarvan het voorwerp en de activiteiten niet onverenigbaar zijn met de uitoefening van haar beroepsactiviteiten.
- Zij kan binnen de wettelijke en deontologische grenzen, hetzij alleen, hetzij met anderen, rechtstreeks of onrechtstreeks, en uitsluitend voor eigen rekening, alle roerende, onroerende of financiële handelingen verrichten die rechtstreeks of onrechtstreeks in verband staan met haar voorwerp of die van aard zijn om geheel of gedeeltelijk de verwezenlijking van dit voorwerp rechtstreeks of onrechtstreeks te bevorderen.
- De vennootschap kan haar geldmiddelen beleggen in roerende of onroerende goederen, met uitsluiting van iedere activiteit die onverenigbaar is met het beroep.
- De vennootschap zal haar beroepsactiviteit uitoefenen overeenkomstig het wettelijk, reglementair en normatief kader dat op haar van toepassing is.
- De vennootschap kan in ondergeschikte orde als voorwerp hebben - het ontwikkelen, ontwerpen, kopen, verkopen, huren of verhuren, in licentie nemen of geven van eender welk intellectueel recht, zoals - doch niet beperkt tot - merken, tekeningen, logo’s, octrooien, patenten, know-how, expertise of enig andere immateriële vaste activa, ter vergemakkelijking van de uitvoering van haar voorwerp.
Invoicing and payment
Financial year and general meeting
Accounts at the NBBSites & property
Buildings and parcels at the address
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 13001B0604/00C000 | Flanders | 1,457 m² | 1 · 126 m² | 9.6 m · 2 |