Instruments recording Energetic Neutral Atoms (ENAs) for space applications require thorough laboratory calibration in a dedicated test facility providing a neutral atom beam. Accurate knowledge of the neutral beam intensity and energy is central for the laboratory calibration procedure. However, until recently, the quantification of the neutral atom beam intensity in the low-energy range below a few 100 eV was based on relative measurements with standard detectors of approximately known detection efficiencies for neutral atoms. We report on the design and development of a novel calibration device dedicated to determining the ENA beam flux in an absolute manner in the energy range from 3 keV down to about 10 eV. This is realized by applying ENA scattering at a surface and coincident detection of scattered particles and created secondary electrons. Moreover, the neutral beam energy is determined by a time-of-flight measurement. The applied measurement principle relies on very low background signals. The observed background count rates are in the range 10-2 s for the individual channels and about 10-5 s for coincidence events. The background is, thus, at least two, typically four, orders of magnitude lower than the signal rate for neutral atom beams in the foreseen energy range. We demonstrate a concrete application using the absolute flux calibration of a laboratory neutralization stage.