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A & C

Active
Private limited companyfounded 2007active for 18 yearsLeuvenselaan 115, 3300 Tienen, BelgiumKBO/BCE: BE 0893.462.248
Summary

A & C has been active since 2007 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €134,133 and a net result of -€11,713. Equity is growing by about 3.9% per year across the filed financial years. Its solvency ranks better than 36% of 68 sector peers (NACE 92, financial year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).

Overview

Activity
Gambling and betting activities
NACE 92000Retail sale of newspapers and periodicals NACE 47621
6th largest company by total assets in Tienen, Arts, sports and recreation sector1 site
Size
€344,525total assets 2025
Equity
€134,133
Loss
-€11,713
Turnover not published (micro format)
Financial health
91 Excellent Checked score 2025
Bankruptcy probabilitywithin 12 months
0.1%
Structure
  • LEUNIS AndyDirector
  • MASSUIT ChristelDirector
Accounts filed 8 days late1 of 2 deeds read
Why 91raises riskName on a sanctions listLoss of €11,713, the second in a row (financial year 2025)lowers riskFounded in 2007Size: total assets €344,525Liquidity: current ratio 1.98, cash €55,371Show the evidence

Checked score

Score 2025
91 / 100
Excellent
Probability in this band: under 0.55%
Financially better than 41% of its sector peers (NACE 92, micro)
Financial strength · tick = 2024
Strong
Solvency 64=
equity 38.9% of total assets
Liquidity 64+4
short-term debt 20.2% · cash 16.1%
Profitability 55-12
return on assets -3.4%
Bankruptcy probability, 12 months
0.1% Very low
0%0.5%1.5%4%10%≥ 25%

About 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).

Sector median 0.5% (218 companies, NACE 92, micro)
Last 24 months 11-2024: 0.1%lowest value 12-2024: 0.1%● unchanged vs 11-2024lowest value 01-2025: 0.1%● unchanged vs 12-2024lowest value 02-2025: 0.1%● unchanged vs 01-2025 03-2025: 0.1%● unchanged vs 02-2025 04-2025: 0.1%● unchanged vs 03-2025 05-2025: 0.1%● unchanged vs 04-2025 06-2025: 0.1%● unchanged vs 05-2025 07-2025: 0.1%● unchanged vs 06-2025 08-2025: 0.1%● unchanged vs 07-2025 09-2025: 0.1%● unchanged vs 08-2025 10-2025: 0.1%● unchanged vs 09-2025 11-2025: 0.1%● unchanged vs 10-2025 12-2025: 0.1%● unchanged vs 11-2025 01-2026: 0.1%● unchanged vs 12-2025 02-2026: 0.1%● unchanged vs 01-2026 03-2026: 0.1%● unchanged vs 02-2026 04-2026: 0.1%● unchanged vs 03-2026 05-2026: 0.1%● unchanged vs 04-2026 06-2026: 0.1%● unchanged vs 05-2026 07-2026: 0.1%● unchanged vs 06-2026 08-2026: 0.3%▲ +0.2 percentage points vs 07-2026highest value 09-2026: 0.1%▼ -0.2 percentage points vs 08-2026 10-2026: 0.1%● unchanged vs 09-2026
Credit of up to €12,000 on 30-day terms is acceptable
Liquidity ample (current ratio 1.98, compared with 1.95 in 2024, above the usual 1.5; short-term debt: 20.2% and cash: 16.1% of total assets), but 61.1% of the assets are financed with debt and provisions.
How it is calculated

The band follows from the bankruptcy probability, on a scale where 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 92, micro): better than 27% on solvency, 68% on liquidity, 39% on profitability and 31% on growth.

The bankruptcy probability was computed on 22-10-2026 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. Negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late hold it at Fair at most (59); two missing filings, at Weak (44). An ongoing judicial reorganisation or the company's end (bankruptcy, dissolution, liquidation) holds it at Critical at most (24).

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Signals

Six signals.
lowers riskraises riskneutral
lowers risk · Founded in 2007
Companies that have existed this long fail less often; how much that weighs depends on the rest of its profile.
KBO
lowers risk · Size: total assets €344,525
Companies of this size fail less often; how much that weighs depends on the rest of its profile.
NBB · annual accounts
lowers risk · Liquidity: current ratio 1.98, cash €55,371
NBB · annual accounts
raises risk · Loss of €11,713, the second in a row (financial year 2025)
NBB · annual accounts
raises risk · Persistent losses
Two consecutive loss-making years (2024 and 2025); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2025
Net result per financial year
1819202122232425
2018 to 2025 · latest year -€11,713
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 08-08-2026, 8 days later. Nearly half (47%) of Belgian companies file late; of those that file 1 to 90 days late, 2.0% are now bankrupt, dissolved or in another special legal status, against 1.66% of all filers. A delay like this does not count in the score.
NBB · 10 filings
Deviation from the deadline
2025
8 days late
2024
27 days early
2023
9 days late
2022
16 days late
2021
10 days late
2020
38 days early
2019
66 days 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 13 days before the deadline; the sector median (NACE 92) for financial year 2024 is on the deadline day, and 47% of those companies filed late.

Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. The company usually files around 10 August (4 of the last 5 filed years within 30 days of that day).
Companies Code · seven months
Where today falls in the filing period
23-10-2026 today31-12-2026 year end31-07-2027 deadline
neutral · No strike-offs in the KBO publications
Searched since 2021.
KBO publications · our coverage

Name match with a sanctions list

1 entry
SZRZ Rt.alias Aкционерное общество “Cаратовский радиоприборный завод”
EU sanctions list · programme UKR · 2024/753 (OJ L23022024) · listed since 23-02-2024 · exact name match (100%)

A name match is not a finding that this company itself is on the list; check the entry at the source.

  1. Annual accounts filedfinancial year 2025 · micro…
  2. Weakest financial yearnet -€11,713
  3. Annual accounts filedfinancial year 2024 · micro…

Key points

  • Risk: Name on a sanctions lista name, not a verdict: check the source Match View
  • Caution: Among the weakest 20% on net resultsector median €10,449 · 68 companies -€11,713 View
  • Caution: 2 loss-making years in a rowloss financial year 2025 -€11,713 View

By topic

Financials

Financial year
2025
Total assets
€344,525
Loss
-€11,713
Solvency
38.9%
Total assets▼ 8.5%
Net result
20182025
Go to Financials

Timeline

Events
23
Since
2009
Next accounts
by 31-07-2027
  1. 09-08-2024Annual accounts filed
  2. 31-12-2023Equity above €150,000
  3. 06-11-2023Resignations: LEUNIS Andy (statutory manager) and MASSUIT…
Go to Timeline

Company details

Sites
1
Legal form
Private limited company
Activity
Gambling and betting activitiesNACE 92000
Founded
12-11-2007
Year ends
31-12
Peppol
Reachable for e-invoices
Go to Company details

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