2C&B
ActiveSummary
2C&B has been active since 2000 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €130,252 and a net result of €8,937. Equity remains stable across the filed fiscal years (±1.2% per year). Its solvency ranks better than 59% of 3337 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability73▼-27
Solvency80▼-1
Growth58=
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €9,000 at 30 days acceptable
Liquidity ample (current ratio 2.07 against 2.2 in 2024; short-term debt: 45% and cash: 3% of total assets), and 45% of the assets are financed with debt.
Credit check for your own amount and term
Show the recommended maximum : and see how the verdict changes with amount, term and advance.
Signals
Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 69
Relative position
BE, all sectors
reference
Legal and accounting activities (NACE 69)
about 77% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
55%
Return on assets
3.8%
Age of the figures
9 mo
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 01-07-2026, 30 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
30 d early
2024
43 d early
2023
21 d early
2022
25 d early
2021
11 d early
2020
15 d early
2019
41 d late
← 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 15 days before the deadline; the sector median for financial year 2024 is 9 days before the deadline, and 32% of the sector filed late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. Usually files around 6 July (5 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
29-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, abbreviated schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€8,937▼ 87.7%
2024 · €72,832
Working capital
€114,422▼ 20.3%
2024 · €143,617
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result€25,484▼ 2.8%€63,272▲ 148%€47,794▼ 24.5%€97,780▲ 105%€1,967▼ 98.0%
Net result€25,341within the sector's middle half▼ 2.7%€50,823within the sector's middle half▲ 101%€33,800within the sector's middle half▼ 33.5%€72,832within the sector's middle half▲ 115%€8,937below the sector's middle half▼ 87.7%
Equity€143,861within the sector's middle half▲ 21.4%€144,683within the sector's middle half▲ 0.6%€128,483within the sector's middle half▼ 11.2%€151,315within the sector's middle half▲ 17.8%€130,252within the sector's middle half▼ 13.9%
Total assets€210,874below the sector's middle half▼ 16.6%€218,399below the sector's middle half▲ 3.6%€256,466below the sector's middle half▲ 17.4%€270,650below the sector's middle half▲ 5.5%€236,904below the sector's middle half▼ 12.5%
Debt€67,013▼ 50.2%€73,716▲ 10.0%€127,983▲ 73.6%€119,335▼ 6.8%€106,652▼ 10.6%
Working capital€131,889within the sector's middle half▲ 30.9%€134,769within the sector's middle half▲ 2.2%€119,545within the sector's middle half▼ 11.3%€143,617within the sector's middle half▲ 20.1%€114,422within the sector's middle half▼ 20.3%
Solvency68.2%above the sector's middle half▲ 21.4pp66.2%above the sector's middle half▼ 2.0pp50.1%within the sector's middle half▼ 16.1pp55.9%within the sector's middle half▲ 5.8pp55.0%within the sector's middle half▼ 0.9pp
Current ratio2.97above the sector's middle half▲ 1.222.83above the sector's middle half▼ 0.141.93within the sector's middle half▼ 0.892.20within the sector's middle half▲ 0.272.07within the sector's middle half▼ 0.13
Return on assets (ROA)12.0%within the sector's middle half▲ 1.7pp23.3%above the sector's middle half▲ 11.3pp13.2%within the sector's middle half▼ 10.1pp26.9%above the sector's middle half▲ 13.7pp3.8%within the sector's middle half▼ 23.1pp
Staff (FTE)5within the sector's middle half▼ 2.0%4.8within the sector's middle half▼ 4.0%4.2within the sector's middle half▼ 12.5%5.2within the sector's middle half▲ 23.8%5.8within the sector's middle half▲ 11.5%
above
within
below
the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings.
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 98% below 2024 and is the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €236,904
Fixed assets
€15,830 ▲ 106%
Current assets
€221,074 ▼ 15.9%
Equity and liabilities €236,904
Equity
€130,252 ▼ 13.9%
Debt
€106,652 ▼ 10.6%
Debt's share of the balance-sheet total rises from 44.1% to 45.0%. Equity and debt are lower.
Key figures and ratios
EBITDA
€7,398▼
2024 · €101,974
Cash flow
€14,367▼
2024 · €77,026
Debt to equity
0.82▲
2024 · 0.79
ROE
6.9%▼
2024 · 48.1%
Interest coverage
47.94▼
2024 · 678.38
Debt ≤ 1 year
€106,652▼
2024 · €119,335
Income taxes
€7,325▼
2024 · €29,841
Staff costs
€329,556▲
2024 · €265,917
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 17,039 companies that looked in July 2024 the way this one looks now, 0.5% went bankrupt within 24 months and 94% are still going.
- Micro
- 20 years or older
- solvency 30% or more
- a profit under 5% of the balance sheet
0.5%
went bankrupt
4.9%
stopped otherwise
94%
still going
A further 0.2% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.1% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,338 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 1.0% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.9% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 17,039 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | €218 | - | - | - |
| Remuneration, social security and pensions62 | €262,337 | €241,294 | €239,902 | €265,917 | €329,556 | ▲ 23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €7,121 | €6,550 | €6,256 | €4,194 | €5,430 | ▲ 29.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | €4,446 | - | - | €4,420 | - |
| Other operating charges640/8 | €1,727 | €1,446 | €1,508 | €3,110 | €2,664 | ▼ 14.4% |
| Non-recurring operating charges66A | - | €106 | €58 | - | - | - |
| Gross operating margin9900 | €296,669 | €317,113 | €295,519 | €371,001 | €344,037 | ▼ 7.3% |
| Operating profit (loss)9901 | €25,484 | €63,272 | €47,794 | €97,780 | €1,967 | ▼ 98.0% |
| Financial income75/76B | €241 | €133 | €2,234 | €5,043 | €15,480 | ▲ 207% |
| Recurring financial income75 | €241 | €133 | €988 | €2,043 | €1,314 | ▼ 35.7% |
| Non-recurring financial income76B | - | - | €1,245 | €3,000 | €14,166 | ▲ 372% |
| Financial charges65/66B | €384 | €264 | €163 | €150 | €1,186 | ▲ 689% |
| Recurring financial charges65 | €384 | €264 | €163 | €150 | €154 | ▲ 2.7% |
| Non-recurring financial charges66B | - | - | - | - | €1,031 | - |
| Profit (loss) for the period before taxes9903 | €25,341 | €63,141 | €49,865 | €102,673 | €16,262 | ▼ 84.2% |
| Income taxes67/77 | - | €12,318 | €16,065 | €29,841 | €7,325 | ▼ 75.5% |
| Profit (loss) for the period9904 | €25,341 | €50,823 | €33,800 | €72,832 | €8,937 | ▼ 87.7% |
| Profit (loss) for the period to be appropriated9905 | €25,341 | €50,823 | €33,800 | €72,832 | €8,937 | ▼ 87.7% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €210,874 | €218,399 | €256,466 | €270,650 | €236,904 | ▼ 12.5% |
| Fixed assets21/28 | €11,972 | €9,914 | €8,938 | €7,698 | €15,830 | ▲ 106% |
| Intangible fixed assets21 | €6,205 | €2,280 | €2,043 | €1,210 | €377 | ▼ 68.9% |
| Tangible fixed assets22/27 | €5,767 | €7,634 | €6,894 | €6,488 | €15,453 | ▲ 138% |
| Furniture and vehicles24 | €3,108 | €5,354 | €4,995 | €4,968 | €14,314 | ▲ 188% |
| Other tangible fixed assets26 | €2,659 | €2,279 | €1,900 | €1,520 | €1,140 | ▼ 25.0% |
| Current assets29/58 | €198,902 | €208,485 | €247,528 | €262,952 | €221,074 | ▼ 15.9% |
| Amounts receivable within one year40/41 | €79,309 | €80,943 | €90,275 | €103,283 | €56,886 | ▼ 44.9% |
| Trade receivables40 | €76,278 | €75,806 | €87,727 | €95,714 | €53,575 | ▼ 44.0% |
| Other amounts receivable41 | €3,031 | €5,137 | €2,548 | €7,569 | €3,311 | ▼ 56.3% |
| Current investments50/53 | €85,050 | €110,050 | €130,252 | €120,348 | €140,051 | ▲ 16.4% |
| Cash at bank and in hand54/58 | €19,242 | €6,531 | €15,767 | €24,386 | €7,197 | ▼ 70.5% |
| Deferred charges and accrued income490/1 | €15,301 | €10,961 | €11,234 | €14,935 | €16,940 | ▲ 13.4% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €210,874 | €218,399 | €256,466 | €270,650 | €236,904 | ▼ 12.5% |
| Equity10/15 | €143,861 | €144,683 | €128,483 | €151,315 | €130,252 | ▼ 13.9% |
| Contributions10/11 | €25,000 | €25,000 | €25,000 | €25,000 | €25,000 | = |
| Reserves13 | €119,175 | €119,175 | €103,483 | €103,483 | €103,483 | = |
| Non-distributable reserves130/1 | €2,500 | €2,500 | - | - | - | - |
| Reserves not available under the articles1311 | €2,500 | €2,500 | - | - | - | - |
| Tax-exempt reserves132 | €26,977 | €26,977 | €26,977 | €26,977 | €26,977 | = |
| Distributable reserves133 | €89,698 | €89,698 | €76,506 | €76,506 | €76,506 | = |
| Profit (loss) carried forward14 | -€314 | €508 | - | €22,832 | €1,769 | ▼ 92.3% |
| Amounts payable17/49 | €67,013 | €73,716 | €127,983 | €119,335 | €106,652 | ▼ 10.6% |
| Amounts payable within one year42/48 | €67,013 | €73,716 | €127,983 | €119,335 | €106,652 | ▼ 10.6% |
| Trade debts44 | €16,922 | €286 | €27,064 | €7,293 | €7,727 | ▲ 6.0% |
| Suppliers440/4 | €16,922 | €286 | €27,064 | €7,293 | €7,727 | ▲ 6.0% |
| Advances received on contracts in progress46 | €13,030 | €3,315 | €12,787 | €4,376 | €9,065 | ▲ 107% |
| Taxes, remuneration and social security45 | €36,746 | €20,115 | €38,132 | €57,667 | €59,860 | ▲ 3.8% |
| Taxes450/3 | - | €4,332 | €16,531 | €31,264 | €21,319 | ▼ 31.8% |
| Remuneration and social security454/9 | €36,746 | €15,783 | €21,601 | €26,403 | €38,541 | ▲ 46.0% |
| Other amounts payable47/48 | €315 | €50,000 | €50,000 | €50,000 | €30,000 | ▼ 40.0% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €25,341 | €50,823 | €33,800 | €72,832 | €8,937 | ▼ 87.7% |
| + Depreciation and write-downs630 | €7,121 | €6,550 | €6,256 | €4,194 | €5,430 | ▲ 29.5% |
| Operating cash flow (approximation) | €32,462 | €57,373 | €40,056 | €77,026 | €14,367 | ▼ 81.3% |
| Investment in fixed assets (approximation) | - | -€4,492 | -€5,280 | -€2,954 | -€13,562 | ▼ 359% |
| Change in cash | - | -€12,711 | €9,236 | €8,619 | -€17,189 | ▼ 299% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
28-09
State Gazette act
General meeting · Auditor reappointment
Director appointment · Director resignation
31-08
State Gazette act
General meeting · Auditor appointment
Permanent representative
31-08
State Gazette act
General meeting · Auditor appointment
Permanent representative
24-07
State Gazette act
General meeting · Approval
Other statement · Auditor report
16-07
State Gazette act
Board rule · General meeting
Director reappointment · Director appointment
10-07
State Gazette act
General meeting · Capital increase
Bank account · Capital
09-07
State Gazette act
General meeting · Merger
Other statement · Shareholding
09-07
State Gazette act
General meeting · Merger
Auditor report · Other statement
08-07
State Gazette act
General meeting · Auditor report
Other statement · Transfer of a branch of activity or universality
07-07
State Gazette act
Board rule · Representation rule
Other statement · Auditor waived
07-07
State Gazette act
General meeting · Auditor report
Other statement · Declaration
01-07
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema
Show earlier events
10-06
State Gazette act
General meeting · Auditor reappointment
Board composition · Director in office
10-06
State Gazette act
General meeting · Auditor reappointment
Board composition · Director in office
26-05
State Gazette act
General meeting · Director reappointment
Director appointment · Auditor reappointment
31-03
State Gazette act
General meeting · Approval
Net-asset statement · Legal-form conversion
24-03
State Gazette act
General meeting · Director resignation
Director discharge · Net-asset statement
23-02
State Gazette act
General meeting · Director reappointment
Auditor reappointment · Director resignation
05-02
State Gazette act
General meeting · Auditor resignation
Auditor appointment
2025
18-06
NBB filing
Annual accounts filed
fiscal year 2024 · full schema
2024
31-12
Financial
Highest result since 2018net €72,832 ▲115%
Operating result €97,780, net result €72,832, both a record.
31-12
Financial
Equity above €150,000Eq €151,315 ▲17.8%
5 profitable years in a row build equity to €151,315.
10-07
NBB filing
Annual accounts filed
fiscal year 2023 · full schema
2023
11-09
State Gazette act
General meeting · Auditor reappointment
Director appointment · Director reappointment
06-07
NBB filing
Annual accounts filed
fiscal year 2022 · full schema
2022
20-07
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2021
16-07
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
2020
31-12
Financial
Back to profitnet €26,056
Net result €26,056 after 2 loss-making years.
31-12
Financial
Equity above €100,000Eq €118,520 ▲28.2%
Equity rises from €92,464 to €118,520.
07-10
State Gazette act
General meeting · Director reappointment
Board composition · Auditor reappointment
10-09
NBB filing
Annual accounts filed
fiscal year 2019 · full schema · 41 days late
08-07
State Gazette act
General meeting · Member resignation
Auditor reappointment
2019
31-12
Financial
Weakest financial yearnet -€69,474
Net result drops to -€69,474, the lowest in the series; recovery starts the following year.
12-07
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
02-07
State Gazette act
General meeting · Director reappointment
Auditor reappointment · Board meeting
17-06
State Gazette act
General meeting · Director reappointment
Auditor reappointment
2018
06-07
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2017
05-09
State Gazette act
General meeting · Director reappointment
Director resignation · Board composition
17-07
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
2016
21-06
State Gazette act
General meeting · Director reappointment
Auditor reappointment · Board meeting
06-06
State Gazette act
General meeting · Director reappointment
Auditor reappointment
2014
22-07
State Gazette act
General meeting · Director reappointment
Director resignation · Board composition
23-04
State Gazette act
General meeting · Auditor reappointment
Board composition
2013
10-06
State Gazette act
General meeting · Auditor reappointment
Permanent representative
2011
03-08
State Gazette act
General meeting · Auditor appointment
2010
16-06
State Gazette act
General meeting · Director reappointment
Auditor appointment · Board meeting
09-06
State Gazette act
General meeting · Director reappointment
Permanent representative · Auditor appointment
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 5 acts read
About the unread acts
We know of 5 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
5 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Tournai · 1 establishment unit since 2008
Ground area
5,615 m²
Building footprint
196 m²
Parcel 57081E0694/00R000, Wallonia. Linked by address, not a title deed.
1 establishment unit
Place Hergé(TOU) 2, 7500 Tournai
since 20082.232.970.187
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 57081E0694/00R000 | Wallonia | 5,615 m² | 1 · 196 m² | - |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Structure & network
Owners and holdings
2 ownersOwners 2
-
50%
-
49.6%
Holdings 0
No holding stated in the accounts, acts or LEI register we read.
According to the annual accounts 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.
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Of 945 companies in sector 69203 we hold annual accounts for 662. 522 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded29-02-2000
Fiscal year end31-12
Activities, NACEBEL 2025
69203Activities of company auditors
E-invoicing
Reachable via Peppol
Peppol ID
0208:0471315080
Registered
27-03-2026
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 29 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.