OBJECTIF ACTION
Dissolution or liquidationThe KBO register last recorded for OBJECTIF ACTION the legal situation: dissolution or liquidation. Liquidation closed on 19-05-2026; liquidator: Maurice MASSON; books and records kept in Verviers.
Summary
Inactive since 23-07-2026; last annual accounts for fiscal year 2025.
Signals
Two signals. The signal on the left, the evidence on the right.
+raises risk○neutral
neutral · Latest accounts filed on time
The financial year that closed on 31-08-2025 was due by 31-03-2026 and was filed on 18-12-2025, 103 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
103 d early
2024
41 d early
2023
107 d early
2022
36 d early
2021
23 d early
2020
7 d early
2019
47 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 52 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
Go further with this company
Who ran this company, and where was it based, on a date before the end?Company as of a date How is the Other legal services sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2025, micro schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€13,784▼ 17.5%
2024 · €16,709
Working capital
€113,561▲ 13.8%
2024 · €99,765
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 69, Legal and accounting 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
Line20212022202320242025
Operating result€18,453▲ 49.4%€17,943▼ 2.8%€16,315▼ 9.1%€17,076▲ 4.7%€17,472▲ 2.3%
Net result€18,290within the sector's middle half▲ 49.7%€17,687within the sector's middle half▼ 3.3%€15,970within the sector's middle half▼ 9.7%€16,709within the sector's middle half▲ 4.6%€13,784within the sector's middle half▼ 17.5%
Equity€49,012within the sector's middle half▲ 59.5%€66,699within the sector's middle half▲ 36.1%€82,669within the sector's middle half▲ 23.9%€99,378within the sector's middle half▲ 20.2%€113,162within the sector's middle half▲ 13.9%
Total assets€49,629below the sector's middle half▲ 59.4%€67,441below the sector's middle half▲ 35.9%€83,500below the sector's middle half▲ 23.8%€101,364within the sector's middle half▲ 21.4%€117,256within the sector's middle half▲ 15.7%
Debt€618▲ 49.0%€743▲ 20.2%€831▲ 11.9%€1,986▲ 139%€4,095▲ 106%
Working capital€49,359within the sector's middle half▲ 60.7%€67,046within the sector's middle half▲ 35.8%€83,053within the sector's middle half▲ 23.9%€99,765within the sector's middle half▲ 20.1%€113,561within the sector's middle half▲ 13.8%
Solvency98.8%above the sector's middle half▲ 0.1pp98.9%above the sector's middle half▲ 0.1pp99.0%above the sector's middle half▲ 0.1pp98.0%above the sector's middle half▼ 1.0pp96.5%above the sector's middle half▼ 1.5pp
Current ratio63.42above the sector's middle half31.74above the sector's middle half▼ 31.68
Return on assets (ROA)36.9%above the sector's middle half▼ 2.4pp26.2%within the sector's middle half▼ 10.6pp19.1%within the sector's middle half▼ 7.1pp16.5%within the sector's middle half▼ 2.6pp11.8%within the sector's middle half▼ 4.7pp
above
within
below
the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings.
Result per fiscal year
Operating resultNet result
After the dip in 2023 the operating result has climbed two years in a row; 2025 is 2% above 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Equity and liabilities €117,256
Equity
€113,162 ▲ 13.9%
Debt
€4,095 ▲ 106%
Debt's share of the balance-sheet total rises from 2.0% to 3.5%. Equity and debt are higher.
Key figures and ratios
Debt to equity
0.04▲
2024 · 0.02
ROE
12.2%▼
2024 · 16.8%
Debt ≤ 1 year
€3,695▲
2024 · €1,598
Income taxes
€3,327
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Other operating charges640/8 | - | €348 | €384 | €387 | €400 | ▲ 3.2% |
| Gross operating margin9900 | €18,801 | €18,290 | €16,699 | €17,463 | €17,872 | ▲ 2.3% |
| Operating profit (loss)9901 | €18,453 | €17,943 | €16,315 | €17,076 | €17,472 | ▲ 2.3% |
| Financial income75/76B | - | €2 | €0 | - | - | - |
| Recurring financial income75 | €0 | €2 | €0 | - | - | - |
| Financial charges65/66B | - | €257 | €345 | €367 | €361 | ▼ 1.5% |
| Recurring financial charges65 | €163 | €257 | €345 | €367 | €361 | ▼ 1.5% |
| Profit (loss) for the period before taxes9903 | €18,290 | €17,687 | €15,970 | €16,709 | €17,111 | ▲ 2.4% |
| Income taxes67/77 | - | - | - | - | €3,327 | - |
| Profit (loss) for the period9904 | €18,290 | €17,687 | €15,970 | €16,709 | €13,784 | ▼ 17.5% |
| Profit (loss) for the period to be appropriated9905 | €18,290 | €17,687 | €15,970 | €16,709 | €13,784 | ▼ 17.5% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €49,629 | €67,441 | €83,500 | €101,364 | €117,256 | ▲ 15.7% |
| Current assets29/58 | €49,629 | €67,441 | €83,500 | €101,364 | €117,256 | ▲ 15.7% |
| Amounts receivable within one year40/41 | €48,903 | €66,528 | €82,675 | €100,200 | €116,325 | ▲ 16.1% |
| Other amounts receivable41 | - | €66,528 | €82,675 | €100,200 | €116,325 | ▲ 16.1% |
| Cash at bank and in hand54/58 | €113 | €300 | €259 | €410 | €164 | ▼ 60.1% |
| Deferred charges and accrued income490/1 | - | €612 | €566 | €753 | €767 | ▲ 1.9% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €49,629 | €67,441 | €83,500 | €101,364 | €117,256 | ▲ 15.7% |
| Equity10/15 | €49,012 | €66,699 | €82,669 | €99,378 | €113,162 | ▲ 13.9% |
| Contributions10/11 | €153,881 | €153,881 | €153,881 | €153,881 | €153,881 | = |
| Capital10 | - | €153,881 | €153,881 | €153,881 | €153,881 | = |
| Issued capital100 | - | €153,881 | €153,881 | €153,881 | €153,881 | = |
| Profit (loss) carried forward14 | -€104,870 | -€87,183 | -€71,213 | -€54,504 | -€40,720 | ▲ 25.3% |
| Amounts payable17/49 | €618 | €743 | €831 | €1,986 | €4,095 | ▲ 106% |
| Amounts payable within one year42/48 | €270 | €395 | €447 | €1,598 | €3,695 | ▲ 131% |
| Trade debts44 | €67 | €136 | €69 | €1,562 | €66 | ▼ 95.8% |
| Suppliers440/4 | - | €136 | €69 | €1,562 | €66 | ▼ 95.8% |
| Taxes, remuneration and social security45 | - | - | - | - | €3,327 | - |
| Taxes450/3 | - | - | - | - | €3,327 | - |
| Other amounts payable47/48 | - | €259 | €378 | €37 | €302 | ▲ 726% |
| Accrued charges and deferred income492/3 | - | €348 | €384 | €387 | €400 | ▲ 3.2% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €18,290 | €17,687 | €15,970 | €16,709 | €13,784 | ▼ 17.5% |
| Operating cash flow (approximation) | €18,290 | €17,687 | €15,970 | €16,709 | €13,784 | ▼ 17.5% |
| Change in cash | - | €187 | -€41 | €151 | -€247 | ▼ 263% |
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
29-07
State Gazette act
Resignations & appointments · End & cessationApproval · Director discharge · Custody of records6 facts ▸
State Gazette act
Resignations & appointments · End & cessation
Approval · Director discharge · Custody of records6 facts ▸
- General meeting, 19-05-2026
- Approval, 19-05-2026
- Director discharge, Maurice MASSON (liquidator)
- Custody of records, rue Xhavée 11-13 à 4800 Verviers
- Other statement, consignation de sommes ou valeurs
- Liquidation closure, 19-05-2026
2025
18-12
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
31-08
Financial
Equity above €100,000Eq €113,162 ▲13.9%
7 profitable years in a row build equity to €113,162.
18-02
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2023
15-12
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
23-02
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
08-03
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-08
Financial
Highest result since 2019net €18,290 ▲49.7%
Operating result €18,453, net result €18,290, both a record.
31-08
Financial
Liquidity doublescurrent ratio 183.67
Current ratio from 75.11 to 183.67; short-term debt falls from €415 to €270.
24-03
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
2020
31-08
Financial
Weakest financial yearnet €12,215 ▼6.3%
Net result drops to €12,215, the lowest in the series.
31-08
Financial
Liquidity times 5current ratio 75.11
Current ratio from 15.59 to 75.11; short-term debt falls from €1,212 to €415.
Show earlier events
13-02
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
2018
26-12
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
19-02
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
31-03
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.
1 of 5 acts read
About the unread acts
Of the 5 Belgian State Gazette acts we know for this company, 1 has been read. The other 4 have not 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 1. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Elsene
Ground area
944 m²
Building footprint
362 m²
Volume, LiDAR
14,326 m³
Parcel 21822R0223/00R004, Brussels · tallest building 46.3 m, ±14 floors. Linked by address, not a title deed.
7
companies at this address
See who is registered here
1 parcel
Brussels
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21822R0223/00R004 | Brussels | 944 m² | 1 · 362 m² | 46.3 m · 14 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.
1 of these parcels carry protected heritage: expect extra rules on renovation or sale.
Structure & network
Owners and holdings
1 ownerChain of control
- SERSAU
- OBJECTIF ACTION
Highest known parent: SERSAU. The sources do not say who stands above it.
Owners 1
- SERSAUparentSourceaccounts SERSAU 202567.28%
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.
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Of 2,772 companies in sector 69109 we hold annual accounts for 1,209. 941 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formGeneral partnership
Founded24-01-2002
Fiscal year end31-08
Abbreviation FR
OBTION
Activities, NACEBEL 2025
69109Other legal services
E-invoicing
Not found in the Peppol register
No Peppol card under this enterprise or VAT number. That proves nothing: publishing a card is voluntary.
Register as of 28 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.