Warning lights
Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.
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Tight liquidity NBB
Cash and receivables cover 55 % of short-term debt in 2025; threshold 65 %.
Financials
Financial year 2025
ACB AIRCONDITIONING from Westerlo, company number BE0480157225, closed financial year 2025 with a result of € 279,483 after tax. For that financial year ACB AIRCONDITIONING recorded revenue of € 18.1 million and equity of € 2.7 million. Compared with financial year 2024, the result moved from € 76,270 to € 279,483. Profitable, and profit is growing. The company holds a healthy buffer. Debts are under control. The most recent annual accounts were filed with the National Bank of Belgium on May 21, 2026.
€ 2.7 million
▼ 4% vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 279,483
▲ 266% vs 2024
Profit after tax over the fiscal year.
€ 252,959
▼ 52% vs 2024
Cash and bank balances on the last day of the fiscal year.
€ 400,000 paid out
More than the year’s profit went to the shareholders; reserves fell.
People and assets in 2025
28
▼ 0.8 vs 2024
Average over the fiscal year, from the social balance sheet.
€ 2.4 million
▼ 1% vs 2024
€ 85,000 per full-time equivalent. Payroll staff only. What the director pays themselves is already netted into the gross margin and is not shown separately in the accounts.
€ 251,745
▲ 28% vs 2024
Of which on lease € 241,025.
Debts at end 2025
€ 4.5 million
▼ 7% vs 2024
€ 207,143 is repaid this year. At this pace the long-term loan is gone in ≈ 3 years.
€ 728,734
▼ 48% vs 2024
Supplier invoices still open on the last day of the fiscal year. Pays suppliers within 18 days on average.
€ 538,591
▼ 5% vs 2024
Taxes, VAT and social contributions still to pay.
| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Revenue | € 18,109,473 | € 18,791,915 | € 16,310,192 | € 18,147,066 | ▲ 11% |
| Profit after taxes | € 759,671 | € 1,293,446 | € 76,270 | € 279,483 | ▲ 266% |
| Equity | € 2,474,559 | € 3,191,472 | € 2,867,742 | € 2,747,225 | ▼ 4% |
| Total debts | € 6,360,641 | € 8,237,724 | € 7,169,100 | € 6,154,514 | ▼ 14% |
| Cash | € 214,802 | € 149,093 | € 524,549 | € 252,959 | ▼ 52% |
| Land & buildings | € 145,673 | € 0 | - | - | |
| Retained profit | € 2,455,959 | € 3,172,872 | € 2,849,142 | € 2,728,625 | ▼ 4% |
| Dividend | € 460,000 | € 570,900 | € 400,000 | € 400,000 | |
| Bank debt | € 4,719,616 | € 5,864,393 | € 4,809,482 | € 4,487,189 | ▼ 7% |
| Balance sheet total | € 8,835,200 | € 11,502,997 | € 10,102,743 | € 8,953,676 | ▼ 11% |
| Employees (FTE) | 20.9 | 26.6 | 28.8 | 28 | ▼ 0.8 |
Key figures of ACB AIRCONDITIONING, fiscal years 2022 to 2025, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2026) expected before 31 July 2027.
What happened to ACB AIRCONDITIONING?
What happened at ACB AIRCONDITIONING in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: profit of € 279,483 (▲ 266% vs 2024). Source: NBB ↗
- Klima Invest CommV became a director. NBB
- ShadowMen BV became a director. NBB
- New establishment in Westerlo. KBO
- Start of the company according to the CBE. KBO
In short
From € 759,671 profit in 2022 to € 279,483 profit in 2025.
Paid € 748,649 in corporate taxes since 2022.
Best year ever: 2023, with € 1.3 million profit.
Paid out € 1.8 million in dividends to the owners in total.
Management
The stake of ShadowMen, LA Swim comes from that shareholder’s own annual accounts; small companies do not report their shareholders themselves.
ACB AIRCONDITIONINGBehind ACB AIRCONDITIONING are Klima Invest CommV and ShadowMen BV. The shares are held by ShadowMen (49%) and LA Swim (4%).
Directors
According to the 2025 annual accounts
Director · represented by Stephen Aerts
since 2022
Director · represented by Dieter Van den Brande
since 2022
Participations
No participations in other companies reported.
Establishments
Establishment units
Physical locations of this company
Houtstraat 3 box 1
2260 Westerlo
Houtstraat 3
2260 Westerlo
Active since 3 June 2003
Who else lives here?
A building full of entrepreneurs or one very busy letterbox? Another 4 companies are registered at this address.
All companies at this address →What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0480.157.225
- VAT number
- BE 0480.157.225
- Registered office
- Houtstraat 3 bus 1, 2260 Westerlo
- Names & denominations
- ACB AIRCONDITIONING
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 6 May 2003
- Peppol
- Active · Active since 21 Oct 2025
- Activities · NACE
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Groothandel in diverse machines en uitrusting voor handel en dienstverlening, n.e.g.
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Groothandel in andere consumentenartikelen, neg
Groothandel in andere machines en werktuigen, n.e.g.