B - COM
ActiveSummary
B - COM has been active since 1994 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show negative equity (-€28,992) and a net result of €810. Equity is shrinking by about 50% per year across the filed financial years. Its solvency ranks better than 9% of 12,678 sector peers (NACE 47, financial year 2025). The computed 12-month bankruptcy probability is 0.6% (low).
Overview
- Equity
- -€28,992
- Profit
- €810
- Storms SandraDirector
- Storms WalterDirector
Why 54raises riskCapped at 59: negative equityNegative equity -€28,992Sector: Retail trade (NACE 47)lowers riskSize: total assets €111,452Founded in 1994Show the evidence
Checked score
About 6 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 47, micro): better than 6% on solvency, 2% on liquidity, 51% on profitability and 47% on growth.
The bankruptcy probability was computed on 25-10-2026 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 34 days before the deadline; the sector median (NACE 47) for financial year 2024 is on the deadline day, and 47% of those companies filed late.
Searched, nothing found (2)
- Reappointments: Storms Walter (director) and Storms…Gazette deed
- Annual accounts filedfinancial year 2025 · abbreviated…
- Back to profitnet €810
Financials · financial year 2025, abbreviated format
2021 to 2025, 5 financial years 2018 to 2025, 8 financial years
The operating result returns to profit in 2025: €910 after a loss of €8,622 in 2024, the highest result in the available series.
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.
Use the arrow keys on the chart for the figures per year.
Sector: the middle half of NACE 47, Retail trade: 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).
Peer companies
Historical observationOf the 1,449 companies that looked in July 2024 the way this one looks now, 2.5% went bankrupt within 24 months and 92.3% are still going.
- Micro
- 20 years or older
- negative equity
- a profit under 5% of the balance sheet
A further 0.5% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.6% 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 497,475 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% | 0.9% |
| 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 1,449 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 |
|---|---|---|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €2,904 | €2,904 | €2,904 | €2,904 | €2,904 | €6,125 | €6,366 | €3,234 | ▼ 49.2% |
| Other operating charges640/8 | - | - | - | €2,313 | €2,276 | €2,476 | €2,630 | €2,431 | ▼ 7.6% |
| Non-recurring operating charges66A | - | - | - | - | - | - | €1,233 | €0 | ▼ 100% |
| Gross operating margin9900 | -€4,112 | -€7,023 | -€3,029 | -€2,370 | -€5,484 | €1,619 | €1,607 | €6,575 | ▲ 309% |
| Operating profit (loss)9901 | -€8,740 | -€12,114 | -€8,043 | -€7,587 | -€10,664 | -€6,983 | -€8,622 | €910 | - |
| Recurring financial income75 | €3 | €0 | €0 | - | - | - | - | - | - |
| Financial charges65/66B | - | - | - | €469 | €274 | €39 | €44 | €51 | ▲ 16.5% |
| Recurring financial charges65 | €2,059 | €2,228 | €546 | €469 | €274 | €39 | €44 | €51 | ▲ 16.5% |
| Profit (loss) for the period before taxes9903 | -€10,796 | -€14,342 | -€8,589 | -€8,056 | -€10,938 | -€7,022 | -€8,666 | €860 | - |
| Income taxes67/77 | - | €160 | €155 | €118 | €129 | €129 | €125 | €50 | ▼ 60.1% |
| Profit (loss) for the period9904 | -€10,796 | -€14,502 | -€8,744 | -€8,174 | -€11,067 | -€7,151 | -€8,791 | €810 | - |
| Profit (loss) for the period to be appropriated9905 | -€10,796 | -€14,502 | -€8,744 | -€8,174 | -€11,067 | -€7,151 | -€8,791 | €810 | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €142,481 | €125,750 | €123,942 | €121,007 | €119,726 | €122,473 | €118,803 | €111,452 | ▼ 6.2% |
| Fixed assets21/28 | €127,712 | €124,808 | €121,903 | €118,999 | €116,095 | €120,192 | €117,119 | €110,291 | ▼ 5.8% |
| Tangible fixed assets22/27 | €127,712 | €124,808 | €121,903 | €118,999 | €116,095 | €120,192 | €117,119 | €110,291 | ▼ 5.8% |
| Land and buildings22 | - | - | - | €118,999 | €116,095 | €113,190 | €113,525 | €110,291 | ▼ 2.8% |
| Furniture and vehicles24 | - | - | - | - | - | €7,002 | €3,594 | €0 | ▼ 100% |
| Current assets29/58 | €14,769 | €942 | €2,039 | €2,008 | €3,631 | €2,281 | €1,684 | €1,161 | ▼ 31.1% |
| Amounts receivable within one year40/41 | €14,000 | €0 | - | - | €380 | €0 | - | €137 | - |
| Trade receivables40 | - | - | - | - | €380 | €0 | - | €137 | - |
| Cash at bank and in hand54/58 | €769 | €942 | €1,099 | €1,047 | €1,621 | €1,287 | €669 | €440 | ▼ 34.2% |
| Deferred charges and accrued income490/1 | - | - | - | €961 | €1,630 | €994 | €1,015 | €583 | ▼ 42.5% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €142,481 | €125,750 | €123,942 | €121,007 | €119,726 | €122,473 | €118,803 | €111,452 | ▼ 6.2% |
| Equity10/15 | €28,628 | €14,127 | €5,382 | -€2,792 | -€13,859 | -€21,010 | -€29,801 | -€28,992 | ▲ 2.7% |
| Contributions10/11 | €61,973 | €61,973 | €61,973 | €61,973 | €61,973 | €61,973 | €61,973 | €61,973 | = |
| Capital10 | - | - | - | €61,973 | €61,973 | €61,973 | €61,973 | €61,973 | = |
| Issued capital100 | - | - | - | €61,973 | €61,973 | €61,973 | €61,973 | €61,973 | = |
| Reserves13 | €6,197 | €6,197 | €6,197 | €6,197 | €6,197 | €6,197 | €6,197 | €6,197 | = |
| Non-distributable reserves130/1 | - | - | - | €6,197 | €6,197 | €6,197 | €6,197 | €6,197 | = |
| Legal reserve130 | - | - | - | €6,197 | €6,197 | €6,197 | €6,197 | €6,197 | = |
| Profit (loss) carried forward14 | -€39,542 | -€54,044 | -€62,788 | -€70,963 | -€82,030 | -€89,181 | -€97,972 | -€97,162 | ▲ 0.8% |
| Amounts payable17/49 | €113,852 | €111,623 | €118,560 | €123,799 | €133,585 | €143,483 | €148,605 | €140,444 | ▼ 5.5% |
| Amounts payable after more than one year17 | €54,904 | €0 | - | - | - | - | - | - | - |
| Amounts payable within one year42/48 | €58,949 | €110,623 | €117,560 | €122,799 | €132,885 | €142,783 | €147,905 | €139,744 | ▼ 5.5% |
| Trade debts44 | - | - | - | €19 | €1,134 | €357 | €118 | €383 | ▲ 223% |
| Suppliers440/4 | - | - | - | €19 | €1,134 | €357 | €118 | €383 | ▲ 223% |
| Taxes, remuneration and social security45 | - | - | - | €125 | €129 | €129 | €125 | €50 | ▼ 60.1% |
| Taxes450/3 | - | - | - | €125 | €129 | €129 | €125 | €50 | ▼ 60.1% |
| Other amounts payable47/48 | - | - | - | €122,655 | €131,622 | €142,297 | €147,661 | €139,311 | ▼ 5.7% |
| Accrued charges and deferred income492/3 | - | - | - | €1,000 | €700 | €700 | €700 | €700 | = |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€10,796 | -€14,502 | -€8,744 | -€8,174 | -€11,067 | -€7,151 | -€8,791 | €810 | - |
| + Depreciation and write-downs630 | €2,904 | €2,904 | €2,904 | €2,904 | €2,904 | €6,125 | €6,366 | €3,234 | ▼ 49.2% |
| Operating cash flow (approximation) | -€7,892 | -€11,597 | -€5,840 | -€5,270 | -€8,163 | -€1,026 | -€2,425 | €4,043 | - |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | €0 | -€10,223 | -€3,293 | €3,594 | - |
| Change in cash | - | €174 | €157 | -€52 | €574 | -€334 | -€618 | -€229 | ▲ 63.0% |
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 31 filings with the National Bank
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-12-2025 | abbreviated format | 17-06-2026 | 2026-00167353 |
| 31-12-2024 | micro format | 10-06-2025 | 2025-00128258 |
| 31-12-2023 | micro format | 04-07-2024 | 2024-00208193 |
| 31-12-2022 | micro format | 29-06-2023 | 2023-00175316 |
| 31-12-2021 | micro format | 13-06-2022 | 2022-20059589 |
| 31-12-2020 | micro format | 27-07-2021 | 2021-40500339 |
| 31-12-2019 | micro format | 02-07-2020 | 2020-25000098 |
| 31-12-2018 | micro format | 04-07-2019 | 2019-29100463 |
| 31-12-2017 | micro format | 29-06-2018 | 2018-26100346 |
| 31-12-2016 | micro format | 05-07-2017 | 2017-28200456 |
Similar companies · same sector and region
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 |
|---|---|
| Storms Sandra |
|
| Storms Walter |
|
Owners and capital
Owners
No owners or capital events in the accounts and acts we read.
Group and network
Connections & network
2 current directorsThe network starts from this company’s directors. Other companies they run appear here as nodes.
History
Acts, filings and financial milestones
14-08
Gazette deed
Reappointments: Storms Walter (director) and Storms Sandra (director)2 facts ▸
- Director reappointment, Storms Walter (director)
- Director reappointment, Storms Sandra (director)
About the unread acts
Of the 4 Belgian Official Gazette deeds we know for this company, 1 has been read. The other 3 have 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 26 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 |
|---|---|---|---|---|
| 11344A0417/00B002 | Flanders | 327 m² | 1 · 122 m² | - |