Warning lights
Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.
-
Negative equity NBB
More debt than assets in 4 of the last 4 fiscal years.
-
Tight liquidity NBB
Cash and receivables cover 35 % of short-term debt in 2025; threshold 65 %.
Financials
Financial year 2025
APERTUM from Koksijde, company number BE0810219620, closed financial year 2025 with a result of € 29,740 after tax. For that financial year APERTUM recorded a gross margin of € 201,849 and equity of € -18,740. Compared with financial year 2024, the result moved from € 164,259 to € 29,740. The company is profitable. More debts than assets. High debts against a small own buffer. The most recent annual accounts were filed with the National Bank of Belgium on April 10, 2026.
€ -18,740
▲ € 29,740 vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 29,740
▼ 82% vs 2024
Profit after tax over the fiscal year.
€ 26,691
▼ 43% vs 2024
Cash and bank balances on the last day of the fiscal year.
Stays in the company
No dividend for 2025. Retained profit grew to € -37,340.
People and assets in 2025
€ 15,710
▼ 52% vs 2024
Book value of vehicles, furniture and equipment.
Debts at end 2025
€ 1.3 million
▼ 6% vs 2024
€ 76,478 is repaid this year. At this pace the long-term loan is gone in ≈ 17 years.
€ 34,146
▲ 16% vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 15,317
▼ 56% vs 2024
Taxes, VAT and social contributions still to pay.
| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € 66,906 | € 117,569 | € 321,154 | € 201,849 | ▼ 37% |
| Profit after taxes | € -78,976 | € -34,371 | € 164,259 | € 29,740 | ▼ 82% |
| Equity | € -178,367 | € -212,739 | € -48,480 | € -18,740 | ▲ € 29,740 |
| Total debts | € 2,094,905 | € 2,011,218 | € 1,664,887 | € 1,499,346 | ▼ 10% |
| Cash | € 216,925 | € 170,505 | € 46,667 | € 26,691 | ▼ 43% |
| Land & buildings | € 1,583,509 | € 1,426,261 | € 1,325,149 | € 1,224,038 | ▼ 8% |
| Retained profit | € -196,967 | € -231,339 | € -67,080 | € -37,340 | ▲ € 29,740 |
| Bank debt | € 1,515,361 | € 1,431,534 | € 1,351,993 | € 1,276,801 | ▼ 6% |
| Balance sheet total | € 1,916,538 | € 1,798,480 | € 1,616,407 | € 1,480,606 | ▼ 8% |
By gross margin, APERTUM ranks 4th of 29 companies with main activity “Activiteiten van hoofdkantoren” in Koksijde that publish figures (fiscal year 2025).
Key figures of APERTUM, fiscal years 2022 to 2025, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2026) expected before 30 April 2027.
Ask about APERTUM the way you would ask their accountant.
Answers from the filed annual accounts, the Belgian Official Gazette and the CBE register.
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What happened to APERTUM?
What happened at APERTUM in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: profit of € 29,740 (▼ 82% vs 2024). Source: NBB ↗
- New establishment in Durbuy. KBO
- New establishment in Gavere. KBO
- Tom Van Cauwenberghe became a director. NBB
- Start of the company according to the CBE. KBO
In short
From € 78,976 loss in 2022 to € 29,740 profit in 2025.
Paid € 25,346 in corporate taxes since 2022.
Best year ever: 2024, with € 164,259 profit.
Management
Behind APERTUM is Tom Van Cauwenberghe.
Directors
According to the 2025 annual accounts
Tom Van Cauwenberghe
Director
since 2009
Establishments
Establishment units
Physical locations of this company
Hugo Verriestlaan(Odk) 22
8670 Koksijde
Sint Pietersstraat 6
9890 Gavere
Active since 30 March 2009
Rue du Canal 12
6941 Durbuy
Active since 21 December 2021
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
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Details
- Company number
- 0810.219.620
- VAT number
- BE 0810.219.620
- Registered office
- Hugo Verriestlaan(Odk) 22, 8670 Koksijde
- Names & denominations
- APERTUM
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 5 March 2009
- Peppol
- Active · Active since 18 Apr 2026
- Activities · NACE
Activiteiten van hoofdkantoren
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