C COM
ActiveSummary
C COM has been active since 2004 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €173k and a net result of €19k. Equity is growing by ~13.4% per year across the filed fiscal years. Its solvency ranks better than 69% of 2542 sector peers (fiscal year 2024). The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2024
Axes · tick = 2023
Profitability85▲+23
Solvency93▲+1
Growth67▲+14
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €10k at 30 days acceptable
Liquidity ample (current ratio 19.73 against 19.93 in 2023; short-term debt: 4.6% and cash: 46.5% of total assets), and 32.1% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Four 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 85
Relative position
BE, all sectors
reference
Education (NACE 85)
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
neutral · Filed after the deadline
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 28-08-2025, 28 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
28 d late
2023
30 d late
2022
31 d late
2021
31 d late
2020
1 d early
2019
31 d late
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2024, micro schema
Turnover
€102k▲ 37.0%
2023 · €75k
2021: €91k
2022: €87k▼ -3.8% vs 2021
2023: €75k▼ -14.4% vs 2022lowest in 4 years
2024: €102k▲ +37.0% vs 2023highest in 4 years
2021 → 2024
EBIT margin
25.5%▲ 20.8pp
2023 · 4.7%
2021: 28.1%highest in 4 years
2022: 23.0%▼ -18.3% vs 2021
2023: 4.7%▼ -79.5% vs 2022lowest in 4 years
2024: 25.5%▲ +442% vs 2023
2021 → 2024
Net result
€19k▲ 480%
2023 · €3k
2019: €-5klowest in 6 years
2020: €18k▲ +458% vs 2019
2021: €45k▲ +151% vs 2020highest in 6 years
2022: €14k▼ -68.3% vs 2021
2023: €3k▼ -77.3% vs 2022
2024: €19k▲ +480% vs 2023
2019 → 2024
Working capital
€217k▲ 13.6%
2023 · €191k
2019: €61klowest in 6 years
2020: €85k▲ +40.0% vs 2019
2021: €154k▲ +80.3% vs 2020
2022: €175k▲ +13.3% vs 2021
2023: €191k▲ +9.4% vs 2022
2024: €217k▲ +13.6% vs 2023highest in 6 years
2019 → 2024
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20202021202220232024Trend
Turnover€91k€87k▼ 3.8%€75k▼ 14.4%€102k▲ 37.0%
2021: €91k
2022: €87k▼ -3.8% vs 2021
2023: €75k▼ -14.4% vs 2022lowest in 4 years
2024: €102k▲ +37.0% vs 2023highest in 4 years
Equity€95k-€136k▲ 43.7%€151k▲ 10.6%€154k▲ 2.2%€173k▲ 12.3%
2020: €95klowest in 5 years
2021: €136k▲ +43.7% vs 2020
2022: €151k▲ +10.6% vs 2021
2023: €154k▲ +2.2% vs 2022
2024: €173k▲ +12.3% vs 2023highest in 5 years
Operating result€21k-€26k▲ 19.0%€20k▼ 21.4%€4k▼ 82.5%€26k▲ 643%
2020: €21k
2021: €26k▲ +19.0% vs 2020
2022: €20k▼ -21.4% vs 2021
2023: €4k▼ -82.5% vs 2022lowest in 5 years
2024: €26k▲ +643% vs 2023highest in 5 years
Net result€18k-€45k▲ 151%€14k▼ 68.3%€3k▼ 77.3%€19k▲ 480%
2020: €18k
2021: €45k▲ +151% vs 2020highest in 5 years
2022: €14k▼ -68.3% vs 2021
2023: €3k▼ -77.3% vs 2022lowest in 5 years
2024: €19k▲ +480% vs 2023
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result recovers in 2024; 2024 is 643% above 2023 and is the highest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €254k
Fixed assets
€26k ▼ 8.7%
Current assets
€229k ▲ 13.7%
Equity and liabilities €254k
Equity
€173k ▲ 12.3%
Provisions
€70k ▲ 6.9%
Debt
€12k ▲ 14.8%
Debt's share of the balance-sheet total rises from 4.4% to 4.6%. Equity and debt are higher.
Key figures and ratios
EBITDA
€29k▲
2023 · €4k
Cash flow
€21k▲
2023 · €4k
Current ratio
19.73▼
2023 · 19.93
Debt to equity
0.07▲
2023 · 0.07
ROE
11.0%▲
2023 · 2.1%
ROA
7.5%▲
2023 · 1.4%
Interest coverage
218.27▲
2023 · 25.52
Debt ≤ 1 year
€12k▲
2023 · €10k
Income taxes
€7k▲
2023 · €668
Staff costs
€57k▼
2023 · €57k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2024 against 2023 · 48 lines
Balance sheet
Code20232024
Assets
Total assets20/58€229k€254k▲
Fixed assets21/28€28k€26k▼
Intangible fixed assets21€4k€2k▼
Tangible fixed assets22/27€274€0▼
Plant, machinery and equipment23€274€0▼
Financial fixed assets28€24k€24k=
Current assets29/58€201k€229k▲
Amounts receivable after more than one year29€91k€76k▼
Other amounts receivable291€91k€76k▼
Amounts receivable within one year40/41€23k€34k▲
Trade receivables40-€34k
Other amounts receivable41€23k-
Cash at bank and in hand54/58€87k€118k▲
Equity and liabilities
Total equity and liabilities10/49€229k€254k▲
Equity10/15€154k€173k▲
Contributions10/11€6k€6k=
Reserves13€66k€84k▲
Non-distributable reserves130/1€2k€2k=
Reserves not available under the articles1311€2k€2k=
Distributable reserves133€64k€82k▲
Profit (loss) carried forward14€82k€83k▲
Provisions and deferred taxes16€66k€70k▲
Provisions for liabilities and charges160/5€66k€70k▲
Pensions and similar obligations160€66k€70k▲
Amounts payable17/49€10k€12k▲
Amounts payable within one year42/48€10k€12k▲
Taxes, remuneration and social security45€7k€12k▲
Taxes450/3€7k€10k▲
Remuneration and social security454/9-€2k
Other amounts payable47/48€3k-
Income statement
Code20232024
Turnover70€75k€102k▲
Non-recurring operating income76A€12k-
Goods, raw materials, services and sundry goods60/61-€17k
Remuneration, social security and pensions62€57k€57k▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€973€2k▲
Gross operating margin9900€62k€86k▲
Operating profit (loss)9901€4k€26k▲
Financial income75/76B€596€214▼
Recurring financial income75€596€214▼
Financial charges65/66B€176€131▼
Recurring financial charges65€176€131▼
Profit (loss) for the period before taxes9903€4k€26k▲
Income taxes67/77€668€7k▲
Profit (loss) for the period9904€3k€19k▲
Transfer to tax-exempt reserves689-€18k
Profit (loss) for the period to be appropriated9905€3k€970▼
Appropriation of the result
Profit (loss) to be appropriated9906€82k€83k▲
Profit (loss) brought forward from the previous period14P€78k€82k▲
The notes to these accounts (9 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Turnover70 | - | €91k | €87k | €75k | €102k | ▲ 37.0% |
| Non-recurring operating income76A | - | - | - | €12k | - | - |
| Goods, raw materials, services and sundry goods60/61 | - | - | - | - | €17k | - |
| Remuneration, social security and pensions62 | - | €41k | €43k | €57k | €57k | ▼ 0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €2k | €1k | €481 | €973 | €2k | ▲ 153% |
| Gross operating margin9900 | €23k | €68k | €64k | €62k | €86k | ▲ 38.5% |
| Operating profit (loss)9901 | €21k | €26k | €20k | €4k | €26k | ▲ 643% |
| Financial income75/76B | - | €31k | - | €596 | €214 | ▼ 64.1% |
| Recurring financial income75 | - | €31k | - | €596 | €214 | ▼ 64.1% |
| Non-recurring financial income76B | - | €31k | - | - | - | - |
| Financial charges65/66B | - | €127 | €106 | €176 | €131 | ▼ 25.6% |
| Recurring financial charges65 | €104 | €127 | €106 | €176 | €131 | ▼ 25.6% |
| Profit (loss) for the period before taxes9903 | €21k | €57k | €20k | €4k | €26k | ▲ 566% |
| Income taxes67/77 | €3k | €11k | €6k | €668 | €7k | ▲ 984% |
| Profit (loss) for the period9904 | €18k | €45k | €14k | €3k | €19k | ▲ 480% |
| Transfer to tax-exempt reserves689 | - | - | - | - | €18k | - |
| Profit (loss) for the period to be appropriated9905 | €18k | €45k | €14k | €3k | €970 | ▼ 70.3% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €190k | €221k | €219k | €229k | €254k | ▲ 10.9% |
| Fixed assets21/28 | €61k | €38k | €37k | €28k | €26k | ▼ 8.7% |
| Intangible fixed assets21 | €1k | €1k | - | €4k | €2k | ▼ 56.3% |
| Tangible fixed assets22/27 | - | €1k | €755 | €274 | €0 | ▼ 100% |
| Plant, machinery and equipment23 | - | - | - | €274 | €0 | ▼ 100% |
| Furniture and vehicles24 | - | - | €755 | - | - | - |
| Other tangible fixed assets26 | - | €1k | - | - | - | - |
| Financial fixed assets28 | €60k | €36k | €36k | €24k | €24k | = |
| Current assets29/58 | €129k | €183k | €182k | €201k | €229k | ▲ 13.7% |
| Amounts receivable after more than one year29 | - | €106k | €73k | €91k | €76k | ▼ 15.6% |
| Other amounts receivable291 | - | €106k | €73k | €91k | €76k | ▼ 15.6% |
| Amounts receivable within one year40/41 | €10k | €10k | €13k | €23k | €34k | ▲ 44.3% |
| Trade receivables40 | - | - | - | - | €34k | - |
| Other amounts receivable41 | - | €10k | €13k | €23k | - | - |
| Cash at bank and in hand54/58 | €67k | €67k | €97k | €87k | €118k | ▲ 35.9% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €190k | €221k | €219k | €229k | €254k | ▲ 10.9% |
| Equity10/15 | €95k | €136k | €151k | €154k | €173k | ▲ 12.3% |
| Contributions10/11 | €6k | €6k | €6k | €6k | €6k | = |
| Reserves13 | €17k | €52k | €66k | €66k | €84k | ▲ 27.3% |
| Non-distributable reserves130/1 | - | €2k | €2k | €2k | €2k | = |
| Reserves not available under the articles1311 | - | €2k | €2k | €2k | €2k | = |
| Distributable reserves133 | - | €50k | €64k | €64k | €82k | ▲ 28.1% |
| Profit (loss) carried forward14 | €72k | €78k | €78k | €82k | €83k | ▲ 1.2% |
| Provisions and deferred taxes16 | €52k | €56k | €61k | €66k | €70k | ▲ 6.9% |
| Provisions for liabilities and charges160/5 | - | €56k | €61k | €66k | €70k | ▲ 6.9% |
| Pensions and similar obligations160 | - | €56k | €61k | €66k | €70k | ▲ 6.9% |
| Amounts payable17/49 | €44k | €29k | €7k | €10k | €12k | ▲ 14.8% |
| Amounts payable within one year42/48 | €44k | €29k | €7k | €10k | €12k | ▲ 14.8% |
| Taxes, remuneration and social security45 | - | €20k | €4k | €7k | €12k | ▲ 60.5% |
| Taxes450/3 | - | €20k | €4k | €7k | €10k | ▲ 34.7% |
| Remuneration and social security454/9 | - | - | - | - | €2k | - |
| Other amounts payable47/48 | - | €9k | €3k | €3k | - | - |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €18k | €45k | €14k | €3k | €19k | ▲ 480% |
| + Depreciation and write-downs630 | €2k | €1k | €481 | €973 | €2k | ▲ 153% |
| Operating cash flow (approximation) | €20k | €47k | €15k | €4k | €21k | ▲ 405% |
| Investment in fixed assets (approximation) | - | €21k | €1k | €8k | €0 | ▼ 100% |
| Change in cash | - | €0 | €30k | €-10k | €31k | ▲ 426% |
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
2025
28-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 28 days late
2024
30-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 30 days late
2023
31-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 31 days late
2022
31-12
Financial
Liquidity quadruplescurrent ratio 24.66
Current ratio from 6.35 to 24.66; short-term debt falls from €29k to €7k.
31-12
Financial
Equity above €150kEq €151k ▲10.6%
3 profitable years in a row build equity to €151k.
31-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 31 days late
2021
31-12
Financial
Highest result since 2019net €45k ▲151%
Net result €45k, the highest in the series.
31-12
Financial
Liquidity doublescurrent ratio 6.35
Current ratio from 2.96 to 6.35; short-term debt falls from €44k to €29k.
31-12
Financial
Equity above €100kEq €136k ▲43.7%
2 profitable years in a row build equity to €136k.
30-07
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
31-12
Financial
Back to profitnet €18k
Net result €18k after one loss-making year.
31-08
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 31 days late
Show earlier events
2019
29-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 29 days late
2018
30-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 30 days late
2017
31-08
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 31 days late
2016
30-08
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 30 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 1 act read
About the unread acts
We know of 1 Belgian State Gazette act for this company. It has not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
1 act for this company is 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, Liège · 1 establishment unit since 2004
Ground area
207 m²
Building footprint
64 m²
Parcel 62818G0284/00C003, Wallonia. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 establishment unit
C COM
since 20042.144.840.739
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 62818G0284/00C003 | Wallonia | 207 m² | 1 · 64 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.
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Of 3,018 companies in sector 85592 we hold annual accounts for 987. 751 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
Founded24-12-2004
Fiscal year end31-12
Activities, NACEBEL 2025
85592Vocational training
Scores and ratios are computed by Checked and are not a credit decision.