ABC COMPTA
ActiveSummary
ABC COMPTA has been active since 2006 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €284,962 and a net result of €31,713. Equity is growing by about 14% per year across the filed financial years. Its solvency ranks better than 69% of 15,612 sector peers (NACE 69, financial year 2025). The computed 12-month bankruptcy probability is below 0.1% (very low).
Overview
- Equity
- €284,962
- Profit
- €31,713
- Largest shareholder
- FEDERATION WALLONNE DE SERVICES DE BASTOGNE · 20%
- Anne-Catherine BOURCYDirector
Why 94lowers riskSector: Legal and accounting activities (NACE 69)Liquidity: current ratio 4.49, cash €123,718Equity €284,962 (73.5% of total assets)Size: total assets €387,453Show the evidence
Checked score
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
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 69, micro): better than 71% on solvency, 72% on liquidity, 32% on profitability and 32% on growth.
The bankruptcy probability was computed on 16-10-2026 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
This company filed its last 7 accounts on average 22 days after the deadline; the sector median (NACE 69) for financial year 2024 is 9 days before the deadline, and 32% of those companies filed late.
Searched, nothing found (2)
- Annual accounts filedfinancial year 2025 · micro…
- Resignation: Anne-Catherine BOURCY (gérante unique)Reappointment: Anne-Catherine BOURCY (director) ·…
- Annual accounts filedfinancial year 2024 · micro…
Financials · financial year 2025, micro format
2025 annual accounts filed late (14 days) Filed on 14 August 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00399049.
2021 to 2025, 5 financial years 2018 to 2025, 8 financial years
The operating result has fallen two years in a row; 2025 is 20% below 2024.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
How much of each euro of turnover is left from operations (EBIT margin) and what the assets earn (return on assets).
The share of the company financed with its own means. The higher it is, the better it absorbs a shock.
Short-term assets per euro of short-term debt. Above 1 the short-term debts are covered.
Average staff in full-time equivalents (FTE).
Use the arrow keys on the chart for the figures per year.
Sector: the middle half of NACE 69, Legal and accounting activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA), Staff (FTE).
Peer companies
Historical observationOf the 31,372 companies that looked in July 2024 the way this one looks now, 0.5% went bankrupt within 24 months and 93.5% are still going.
- Micro
- 20 years or older
- solvency 30% or more
- a profit of 5% of the balance sheet or more
A further 0.1% 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 497,473 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% | 1.8% |
| 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 74.5% 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 31,372 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.
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | - | €142,966 | €158,194 | €178,681 | €181,690 | €188,602 | ▲ 3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | - | - | - | €286 | €741 | €1,079 | €1,079 | €910 | ▼ 15.6% |
| Other operating charges640/8 | - | - | - | - | - | - | - | €400 | - |
| Gross operating margin9900 | €152,597 | €185,120 | €185,039 | €195,148 | €205,259 | €241,163 | €244,137 | €239,254 | ▼ 2.0% |
| Operating profit (loss)9901 | €12,043 | €49,370 | €36,466 | €51,896 | €46,324 | €61,403 | €61,368 | €49,342 | ▼ 19.6% |
| Financial income75/76B | - | - | - | - | - | - | - | €128 | - |
| Recurring financial income75 | - | €9 | - | - | - | - | - | €128 | - |
| Financial charges65/66B | - | - | - | €55 | €69 | €61 | €58 | €71 | ▲ 22.5% |
| Recurring financial charges65 | €191 | €334 | €66 | €55 | €69 | €61 | €58 | €71 | ▲ 22.5% |
| Profit (loss) for the period before taxes9903 | €11,852 | €49,044 | €36,400 | €51,841 | €46,254 | €61,341 | €61,310 | €49,399 | ▼ 19.4% |
| Income taxes67/77 | €4,566 | €14,991 | €12,951 | €22,901 | €17,444 | €20,764 | €23,100 | €17,686 | ▼ 23.4% |
| Profit (loss) for the period9904 | €7,286 | €34,053 | €23,449 | €28,941 | €28,811 | €40,578 | €38,210 | €31,713 | ▼ 17.0% |
| Profit (loss) for the period to be appropriated9905 | €7,286 | €34,053 | €23,449 | €28,941 | €28,811 | €40,578 | €38,210 | €31,713 | ▼ 17.0% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €180,236 | €253,778 | €249,389 | €270,270 | €305,117 | €364,456 | €372,596 | €387,453 | ▲ 4.0% |
| Fixed assets21/28 | - | - | - | €2,574 | €3,354 | €2,275 | €1,196 | €286 | ▼ 76.1% |
| Tangible fixed assets22/27 | - | - | - | €2,574 | €3,354 | €2,275 | €1,196 | €286 | ▼ 76.1% |
| Furniture and vehicles24 | - | - | - | €2,574 | €3,354 | €2,275 | €1,196 | €286 | ▼ 76.1% |
| Current assets29/58 | €180,236 | €253,778 | €249,389 | €267,696 | €301,764 | €362,182 | €371,400 | €387,167 | ▲ 4.2% |
| Amounts receivable within one year40/41 | €99,906 | €219,172 | €216,966 | €242,466 | €266,492 | €321,656 | €281,257 | €262,132 | ▼ 6.8% |
| Trade receivables40 | - | - | - | €218,691 | €240,779 | €297,881 | €257,482 | €238,357 | ▼ 7.4% |
| Other amounts receivable41 | - | - | - | €23,775 | €25,713 | €23,775 | €23,775 | €23,775 | = |
| Cash at bank and in hand54/58 | €29,889 | €34,607 | €27,622 | €25,230 | €35,272 | €40,526 | €90,143 | €123,718 | ▲ 37.2% |
| Deferred charges and accrued income490/1 | - | - | - | - | - | - | - | €1,316 | - |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €180,236 | €253,778 | €249,389 | €270,270 | €305,117 | €364,456 | €372,596 | €387,453 | ▲ 4.0% |
| Equity10/15 | €100,547 | €134,601 | €158,050 | €186,990 | €215,801 | €256,379 | €287,302 | €284,962 | ▼ 0.8% |
| Contributions10/11 | €12,400 | €12,400 | €12,400 | €12,400 | €12,400 | €12,400 | €12,400 | €12,400 | = |
| Capital10 | - | - | - | €12,400 | €12,400 | €12,400 | €12,400 | - | - |
| Issued capital100 | - | - | - | €18,600 | €18,600 | €18,600 | €18,600 | - | - |
| Uncalled capital101 | - | - | - | €6,200 | €6,200 | €6,200 | €6,200 | - | - |
| Reserves13 | €9,146 | €43,200 | €66,649 | €95,589 | €124,400 | €164,978 | €195,901 | €193,561 | ▼ 1.2% |
| Non-distributable reserves130/1 | - | - | - | €95,589 | €124,400 | €164,978 | €195,901 | €193,561 | ▼ 1.2% |
| Legal reserve130 | - | - | - | €1,860 | €1,860 | €1,860 | €1,860 | - | - |
| Other1319 | - | - | - | €93,729 | €122,540 | €163,118 | €194,041 | €193,561 | ▼ 0.2% |
| Profit (loss) carried forward14 | €79,001 | €79,001 | €79,001 | €79,001 | €79,001 | €79,001 | €79,001 | €79,001 | = |
| Amounts payable17/49 | €79,688 | €119,177 | €91,339 | €83,280 | €89,316 | €108,078 | €85,294 | €102,490 | ▲ 20.2% |
| Amounts payable within one year42/48 | €66,613 | €105,365 | €77,613 | €69,738 | €46,686 | €63,636 | €59,265 | €86,265 | ▲ 45.6% |
| Trade debts44 | €2,590 | €2,227 | €507 | €837 | €4,296 | €383 | €619 | €1,662 | ▲ 168% |
| Suppliers440/4 | - | - | - | €837 | €4,296 | €383 | €619 | €1,662 | ▲ 168% |
| Taxes, remuneration and social security45 | - | - | - | €68,901 | €42,391 | €63,253 | €58,646 | €84,603 | ▲ 44.3% |
| Taxes450/3 | - | - | - | €33,968 | €11,157 | €29,652 | €30,634 | €51,740 | ▲ 68.9% |
| Remuneration and social security454/9 | - | - | - | €34,933 | €31,234 | €33,601 | €28,012 | €32,863 | ▲ 17.3% |
| Accrued charges and deferred income492/3 | - | - | - | €13,542 | €42,630 | €44,442 | €26,029 | €16,226 | ▼ 37.7% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €7,286 | €34,053 | €23,449 | €28,941 | €28,811 | €40,578 | €38,210 | €31,713 | ▼ 17.0% |
| + Depreciation and write-downs630 | - | - | - | €286 | €741 | €1,079 | €1,079 | €910 | ▼ 15.6% |
| Operating cash flow (approximation) | €7,286 | €34,053 | €23,449 | €29,227 | €29,552 | €41,656 | €39,289 | €32,623 | ▼ 17.0% |
| Investment in fixed assets (approximation) | - | - | - | - | -€1,521 | €0 | €0 | €0 | - |
| Change in cash | - | €4,718 | -€6,985 | -€2,392 | €10,042 | €5,254 | €49,617 | €33,576 | ▼ 32.3% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Latest 10 of 19 filings with the National Bank
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-12-2025 | micro format | 14-08-2026 | 2026-00399049 |
| 31-12-2024 | micro format | 04-08-2025 | 2025-00354901 |
| 31-12-2023 | micro format | 12-08-2024 | 2024-00340271 |
| 31-12-2022 | micro format | 24-08-2023 | 2023-00349378 |
| 31-12-2021 | micro format | 18-08-2022 | 2022-20299448 |
| 31-12-2020 | micro format | 23-08-2021 | 2021-52800057 |
| 31-12-2019 | micro format | 25-09-2020 | 2020-56000218 |
| 31-12-2018 | micro format | 22-08-2019 | 2019-49000205 |
| 31-12-2017 | micro format | 13-08-2018 | 2018-45500152 |
| 31-12-2016 | micro format | 18-08-2017 | 2017-46500123 |
Similar companies · same sector, comparable size
Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.
Directors
Not every act has been read: a resignation may still be missing
Mandate history
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| Anne-Catherine BOURCY |
|
Owners and capital
Owners
1 ownerOwners 1
- 20%
Sources: the companies' annual accounts, the acts in the Belgian Official Gazette and the LEI register. Annual accounts state the shareholders that notified the company under article 7:225 of the Code of Companies and Associations and the parent companies that consolidate it. 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 include these statements in its annual accounts, or does not have to, is not listed.
Capital and shareholders
- F.W.S. 20 shares
- Anne-Catherine BOURCY 73 shares
- Valérie GUEBEL 7 shares
The Belgian Official Gazette names shareholders only when an act mentions them; the share register itself is not published.
- 20-11-2025 Converted to unavailable equity · €12,400
- 20-11-2025 Converted to unavailable equity · €1,860
- 20-11-2025 Converted to unavailable equity · €14,260
- 20-11-2025 Converted to uncalled contributions · €6,200
Group and network
Connections & network
1 current directorThe network starts from this company’s directors. Other companies they run appear here as nodes.
History
Acts, filings and financial milestones
20-11
Gazette deed
Resignation: Anne-Catherine BOURCY (gérante unique)Reappointment: Anne-Catherine BOURCY (director) · Declaration · Capital34 facts ▸
- General meeting, “Assemblée générale extraordinaire des actionnaires, séparé” (deed in French)
- Other provision, “SRL” (deed in French)
- Declaration, “conformité présence assemblée, conformité aux dispositions statutaires” (deed in French)
- Capital
- Other provision, “libération capital exercice 2024”, EUR (deed in French)
- Other provision, “réserve légale constituée”, 1860 (deed in French)
- Other provision, “représentation actions et composition”, 3 (deed in French)
- Declaration, “information documents sociaux” (deed in French)
- Amendment of the articles (2 times)
- Capital conversion, “apports statutairement indisponibles SRL” (deed in French)
- Legal form clause, “ABC COMPTA” (deed in French)
- Capital conversion, “réserves statutairement indisponibles SRL” (deed in French)
- +22 further facts in this act
About the unread acts
Of the 2 Belgian Official Gazette deeds we know for this company, 1 has been read. The other one has not been read yet: what they contain is neither established nor disproved here.
Register details
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 16 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.
Environmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.
Sites & property
1 establishment unit
1 parcel
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 82003E0200/00K010 | Wallonia | 198 m² | 1 · 90 m² | 13.7 m · 4 |
How the parcels are linked
Articles of association
What the company does
- PurposeThe activities the company may carry out under its articles.
- “L'organisation de la comptabilité et des services comptables et les activités de conseil en matière d'organisation comptable des…” (deed in French)
12 activities (deed in French)
- L'organisation de la comptabilité et des services comptables et les activités de conseil en matière d'organisation comptable des entreprises.
- La détermination des résultats et l'établissement des comptes annuels conformément aux dispositions légales en la matière.
- L'ouverture, la tenue, la centralisation et la clôture des écritures comptables propres à l'établissement des comptes.
- La vérification et le redressement de tous les documents comptables qui ne conduisent pas à une attestation ou un rapport d'expertise destinés à être remis à des tiers.
- L'analyse par les procédés de la technique comptable de la situation et du fonctionnement des entreprises du point de vue de leur crédit, de leur rendement et de leurs risques qui ne conduit pas à une attestation ou un rapport d'expertise destinés à être remis à des tiers.
- L'expertise, tant privée que judiciaire, dans le domaine de la comptabilité des entreprises.
- Toute mission visée aux 4° à 6° exercée par un expert-comptable certifié autre que le professionnel habituel qui conduit à une attestation ou un rapport d'expertise destinés à être remis à des tiers.
- Les autres missions dont l'accomplissement est réservé par la loi ou en vertu de la loi à l'expert-comptable certifié.
- La délivrance d'avis se rapportant à toutes matières fiscales.
- L'assistance du contribuable dans l'accomplissement de ses obligations fiscales.
- La représentation du contribuable auprès de l'administration fiscale.
- L'organisation des services administratifs et le conseil sur l'organisation administrative des entreprises.
- Name clauseThe name the company operates under according to its articles.
- ABC COMPTA
- Registered office clauseThe region of the registered office; it decides among other things the language of official documents.
- “Région wallonne, Article 2” (deed in French)
Who represents it, and how
- Who signsWho may bind the company towards others, for example by signing a contract.
- “Article 14. Pouvoirs de l’organe d’administration §1. S’il n’y a qu’un seul administrateur, la totalité des pouvoirs d’administration lui…”
- Board ruleHow the board is made up, meets and takes decisions.
- “Experts-comptables fiscalistes et/ou équivalents autre Etat membre, assemblée fixe nombre durée pouvoirs” (deed in French)“Frais généraux plus représentation voyages déplacements, assemblée majorité absolue ou actionnaire unique fixe fixe ou proportionnelle” (deed in French)
Capital, shares and profit
- Kind of sharesWhich classes of shares exist and what rights each class carries.
- “81-100 ordinaires, 1-80 privilégiées” (deed in French)
- Transfer restrictionWhether shareholders may sell their shares freely or need approval first.
- “Entre vifs cause mort même actionnaire conjoint ascendants descendants directs, moitié cédant moitié acquéreurs proportionnel si plusieurs” (deed in French)
Meetings and financial year
- Annual meetingWhen the shareholders meet each year, among other things to approve the annual accounts.
- First Monday of June at 20:00
Oversight and winding up
- Dissolution ruleWhen and by whom the company can be dissolved.
- “Prévues pour modifications aux statuts, assemblée générale” (deed in French)
- Liquidation ruleHow assets are shared after dissolution: creditors first, then shareholders.
- “Faculté assemblée de désigner liquidateurs et fixer pouvoirs et émoluments, administrateurs en fonction si aucun autre liquidateur désigné” (deed in French)