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SCARF

Inactive
KBO/BCE: BE 0442.823.707

Inactive; last annual accounts for fiscal year 2024. Dissolved without liquidation on 23-12-2025.

Signals

Two signals. The signal on the left, the evidence on the right.
+raises risk
raises risk · Filed more than 90 days late
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 09-12-2025, 131 days past the deadline. Measured on financial year 2023: companies more than 90 days late are in an abnormal legal state today in 5.61% of cases, against 1.66% across all filers.
NBB · 10 filings
Deviation from the deadline
2024
131 d late
2023
69 d late
2022
19 d late
2021
24 d early
2020
17 d early
2019
15 d early
2018
2 d early
← 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.

raises risk · Administrative warnings in the KBO publications
2 publications by the FPS Economy about this company, such as a strike-off for address, accounts or UBO, or their withdrawal.
KBO publications
Publications
Address struckAddress strikeout stopped

History

SCARF has filed 34 sets of annual accounts, the latest for fiscal year 2024.1 In 2025 the company was absorbed by merger into G.A.B. Controle Holding.2

  1. 1National Bank, annual accounts 2024
  2. 2Belgian State Gazette, 04-02-2026

Go further with this company

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

Financials · fiscal year 2024, abbreviated schema

Turnover
€2,845
EBIT margin
-4.3%
Net result
-€3,936▲ 19.0%
2023 · -€4,857
Working capital
€6.8m▼ 0.1%
2023 · €6.8m
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
Turnover€2,845
Operating result-€5,103▲ 73.5%-€4,023▲ 21.2%-€122▲ 97.0%-€3,528▼ 2,785%-€2,616▲ 25.8%
Net result-€84,176-€5,916▲ 93.0%-€1,397▲ 76.4%-€4,857▼ 248%-€3,936▲ 19.0%
EBIT margin-4.3%
Equity€4.2m▼ 2.0%€4.2m▼ 0.1%€4.2m=€4.1m▼ 0.1%€4.1m▼ 0.1%
Total assets€7.1m▼ 2.2%€7.0m▼ 1.2%€7.0m=€7.0m▼ 0.1%€7.0m=
Debt€2.9m▼ 2.5%€2.8m▼ 2.7%€2.8m=€2.8m▼ 0.1%€2.8m▲ 0.1%
Working capital€6.8m▼ 1.2%€6.8m▼ 0.1%€6.8m=€6.8m▼ 0.1%€6.8m▼ 0.1%
Result per fiscal year
Operating resultNet result
-€100,000-€75,000-€50,000-€25,000€0Operating result 2020: -€5,103-€5,103Net result 2020: -€84,176-€84,176Operating result 2021: -€4,023-€4,023Net result 2021: -€5,916-€5,916Operating result 2022: -€122-€122Net result 2022: -€1,397-€1,397Operating result 2023: -€3,528-€3,528Net result 2023: -€4,857-€4,857Operating result 2024: -€2,616-€2,616Net result 2024: -€3,936-€3,93620202021202220232024-€6,000-€4,000-€2,000€0Operating result 2022: -€122-€122Net result 2022: -€1,397-€1,400Operating result 2023: -€3,528-€3,530Net result 2023: -€4,857-€4,860Operating result 2024: -€2,616-€2,620Net result 2024: -€3,936-€3,940202220232024
The operating result stays negative: a loss of €2,616 in 2024 against €3,528 in 2023; the loss shrinks.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €7.0m
Fixed assets €140,837 ▼ 0.3%
Current assets €6.8m =
Equity and liabilities €7.0m
Equity €4.1m ▼ 0.1%
Debt €2.8m ▲ 0.1%
Debt's share of the balance-sheet total stays at 40.6%.
Key figures and ratios
2024 value · change against 2023
EBITDA
-€2,252▲
2023 · -€3,164
Cash flow
-€3,572▲
2023 · -€4,493
Current ratio
83.88▼
2023 · 86.05
Debt to equity
0.68▲
2023 · 0.68
ROE
-0.1%▲
2023 · -0.1%
ROA
-0.1%▲
2023 · -0.1%
Interest coverage
-1.71▲
2023 · -2.38
Debt ≤ 1 year
€81,562▲
2023 · €79,531
Debt > 1 year
€2.8m=
2023 · €2.8m
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 · 44 lines
Balance sheet Code20232024
Assets
Total assets20/58€7.0m€7.0m=
Fixed assets21/28€141,201€140,837▼
Tangible fixed assets22/27€732€368▼
Plant, machinery and equipment23€732€368▼
Financial fixed assets28€140,469€140,469=
Current assets29/58€6.8m€6.8m=
Amounts receivable after more than one year29€6.5m€6.5m=
Other amounts receivable291€6.5m€6.5m=
Amounts receivable within one year40/41€343,616€343,616=
Trade receivables40€343,616€343,616=
Cash at bank and in hand54/58€1,438€7▼
Equity and liabilities
Total equity and liabilities10/49€7.0m€7.0m=
Equity10/15€4.1m€4.1m▼
Contributions10/11€2.7m€2.7m=
Capital10€2.6m€2.6m=
Issued capital100€2.6m€2.6m=
Outside capital11€42,379€42,379=
Share premium1100/10€42,379€42,379=
Reserves13€923,489€923,489=
Non-distributable reserves130/1€188,246€188,246=
Legal reserve130€188,246€188,246=
Distributable reserves133€735,244€735,244=
Profit (loss) carried forward14€573,720€569,784▼
Amounts payable17/49€2.8m€2.8m▲
Amounts payable after more than one year17€2.8m€2.8m=
Other amounts payable178/9€2.8m€2.8m=
Amounts payable within one year42/48€79,531€81,562▲
Financial debts43-€32
Credit institutions430/8-€32
Trade debts44€79,131€81,130▲
Suppliers440/4€79,131€81,130▲
Other amounts payable47/48€400€400=
Income statement Code20232024
Goods, raw materials, services and sundry goods60/61€3,011€2,252▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€364€364=
Other operating charges640/8€153-
Gross operating margin9900-€3,011-€2,252▲
Operating profit (loss)9901-€3,528-€2,616▲
Financial charges65/66B€1,329€1,320▼
Recurring financial charges65€1,329€1,320▼
Profit (loss) for the period before taxes9903-€4,857-€3,936▲
Profit (loss) for the period9904-€4,857-€3,936▲
Profit (loss) for the period to be appropriated9905-€4,857-€3,936▲
Appropriation of the result
Profit (loss) to be appropriated9906€573,720€569,784▼
Profit (loss) brought forward from the previous period14P€578,577€573,720▼

The notes to these accounts (5 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line20202021202220232024Change
Turnover70--€2,845---
Goods, raw materials, services and sundry goods60/61-€3,382€2,456€3,011€2,252▼ 25.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630-€360€364€364€364=
Other operating charges640/8-€281€146€153--
Gross operating margin9900-€4,961-€3,382€388-€3,011-€2,252▲ 25.2%
Operating profit (loss)9901-€5,103-€4,023-€122-€3,528-€2,616▲ 25.8%
Recurring financial income75€0-----
Financial charges65/66B-€1,503€1,275€1,329€1,320▼ 0.7%
Recurring financial charges65€7,485€1,503€1,275€1,329€1,320▼ 0.7%
Profit (loss) for the period before taxes9903-€12,588-€5,526-€1,397-€4,857-€3,936▲ 19.0%
Income taxes67/77€71,588€390----
Profit (loss) for the period9904-€84,176-€5,916-€1,397-€4,857-€3,936▲ 19.0%
Profit (loss) for the period to be appropriated9905-€84,176-€5,916-€1,397-€4,857-€3,936▲ 19.0%
Line20202021202220232024Change
Assets
Total assets20/58€7.1m€7.0m€7.0m€7.0m€7.0m=
Fixed assets21/28€140,469€141,930€141,566€141,201€140,837▼ 0.3%
Tangible fixed assets22/27-€1,461€1,097€732€368▼ 49.7%
Plant, machinery and equipment23-€1,461€1,097€732€368▼ 49.7%
Financial fixed assets28€140,469€140,469€140,469€140,469€140,469=
Current assets29/58€6.9m€6.9m€6.8m€6.8m€6.8m=
Amounts receivable after more than one year29-€6.5m€6.5m€6.5m€6.5m=
Other amounts receivable291-€6.5m€6.5m€6.5m€6.5m=
Amounts receivable within one year40/41€356,616€347,616€347,616€343,616€343,616=
Trade receivables40-€347,616€347,616€343,616€343,616=
Cash at bank and in hand54/58€219,194€2,230€641€1,438€7▼ 99.5%
Equity and liabilities
Total equity and liabilities10/49€7.1m€7.0m€7.0m€7.0m€7.0m=
Equity10/15€4.2m€4.2m€4.2m€4.1m€4.1m▼ 0.1%
Contributions10/11€2.6m€2.7m€2.7m€2.7m€2.7m=
Capital10-€2.6m€2.6m€2.6m€2.6m=
Issued capital100-€2.6m€2.6m€2.6m€2.6m=
Outside capital11-€42,379€42,379€42,379€42,379=
Share premium1100/10-€42,379€42,379€42,379€42,379=
Reserves13€923,489€923,489€923,489€923,489€923,489=
Non-distributable reserves130/1-€188,246€188,246€188,246€188,246=
Legal reserve130-€188,246€188,246€188,246€188,246=
Distributable reserves133-€735,244€735,244€735,244€735,244=
Profit (loss) carried forward14€585,890€579,974€578,577€573,720€569,784▼ 0.7%
Amounts payable17/49€2.9m€2.8m€2.8m€2.8m€2.8m▲ 0.1%
Amounts payable after more than one year17€2.8m€2.8m€2.8m€2.8m€2.8m=
Other amounts payable178/9-€2.8m€2.8m€2.8m€2.8m=
Amounts payable within one year42/48€160,750€82,164€81,607€79,531€81,562▲ 2.6%
Financial debts43-€2,845--€32-
Credit institutions430/8-€2,845--€32-
Trade debts44€160,750€78,919€81,207€79,131€81,130▲ 2.5%
Suppliers440/4-€78,919€81,207€79,131€81,130▲ 2.5%
Other amounts payable47/48-€400€400€400€400=
Line20202021202220232024Change
Profit (loss) for the period9904-€84,176-€5,916-€1,397-€4,857-€3,936▲ 19.0%
+ Depreciation and write-downs630-€360€364€364€364=
Operating cash flow (approximation)-€84,176-€5,556-€1,033-€4,493-€3,572▲ 20.5%
Investment in fixed assets (approximation)--€1,821€0€0€0-
Change in cash--€216,964-€1,589€797-€1,431▼ 280%

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

2026
12-03
KBO administration Address strikeout stopped
event 23-12-2025
09-03
KBO administration Address struck
Assesteenweg 96 L’adresse du siège Assesteenweg 96 1740 Die Sitzadresse Assesteenweg 96 1740 Ternat 1740 Ternat werd doorgehaald met ingang van Ternat · event 18-12-2025
04-02
State Gazette act Restructuring · End & cessation
Merger · Dissolution · Accounting effect4 facts ▸
  • General meeting, 23-12-2025
  • Merger, absorption, 23-12-2025
  • Dissolution, 23-12-2025
  • Accounting effect, 23-12-2025
2025
09-12
NBB filing Annual accounts filed
fiscal year 2024 · abbreviated schema · 131 days late
2024
08-10
NBB filing Annual accounts filed
fiscal year 2023 · abbreviated schema · 69 days late
2023
19-08
NBB filing Annual accounts filed
fiscal year 2022 · abbreviated schema · 19 days late
2022
07-07
NBB filing Annual accounts filed
fiscal year 2021 · abbreviated schema
2021
14-07
NBB filing Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
31-12
Financial Weakest financial yearnet -€84,176
Net result drops to -€84,176, the lowest in the series.
16-07
NBB filing Annual accounts filed
fiscal year 2019 · full schema
2019
31-12
Financial Liquidity times 8current ratio 29.58
Current ratio from 3.70 to 29.58; short-term debt falls from €2.4m to €239,876.
29-07
NBB filing Annual accounts filed
fiscal year 2018 · full schema
Show earlier events
2018
16-07
NBB filing Annual accounts filed
fiscal year 2017 · full schema
2017
30-06
NBB filing Annual accounts filed
fiscal year 2016 · full schema
2016
31-08
NBB filing Annual accounts filed
fiscal year 2015 · full schema · 31 days late
SignalFinancial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
1 of 12 acts read
About the unread acts

Of the 12 Belgian State Gazette acts we know for this company, 1 has been read. The other 11 have not been read yet: what they contain is neither established nor disproved here.

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Structure & network

Part of the group G.A.B.CONTROLE HOLDING 11 companies Group, risk and exposure

Owners and holdings

1 owner · 1 holding

Chain of control

  1. G.A.B.CONTROLE HOLDING 100%
  2. SCARF

Highest known parent: G.A.B.CONTROLE HOLDING. The sources do not say who stands above it.

Owners 1

Holdings 1

According to the 2024 annual accounts of SCARF and those 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:G.A.B. Controle Holding
merger by absorption · State Gazette act of 04-02-2026 · effective 23-12-2025

Recognitions · licences · registrations

Legal Entity Identifier

894500JOW7QF11P4ZZ07
no longer live in the LEI register

Identification & contact

Identification
Legal formNV
Fiscal year end31-12
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 29 September 2026 · Peppol Directory

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