C.M.
ActiveSummary
C.M. has been active since 2009 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €9.1m and a net result of -€21,532. Equity remains stable across the filed fiscal years (±0.2% per year). Its solvency ranks better than 54% of 8101 sector peers (fiscal year 2024). The computed 12-month bankruptcy probability is 0.2% (very low).
Checked score
Score 2024
Axes · tick = 2023
Profitability37▲+37
Solvency84=
Growth52=
Track record100
Bankruptcy probability, 12 months
0.2%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €550,000 at 30 days acceptable
Liquidity short (current ratio 0.01 against 0.01 in 2023; short-term debt: 39.9% and cash: 0.3% of total assets), and 41.3% of the assets are financed with debt.
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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 70
Relative position
BE, all sectors
reference
Activities of head offices; management consultancy activities (NACE 70)
about 69% 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
raises risk · Persistent losses
Two consecutive loss-making years (2023 and 2024); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2024Net result per financial year
18192021222324
2018 to 2024 · latest year -€21,532
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 02-07-2025, 29 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
29 d early
2023
30 d early
2022
1 d late
2021
3 d late
2020
on the day
2019
1 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 6 accounts on average 9 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 (1)
History
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Financials · fiscal year 2024, abbreviated schema
In the rankings
#2 company by total assets in Heuvelland, Professional and technical services sector#2 company by equity in Heuvelland, Professional and technical services sector
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
-€21,532▲ 99.3%
2023 · -€3.1m
Working capital
-€6.1m▼ 0.7%
2023 · -€6.1m
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Operating result€111,782▼ 44.0%€111,229▼ 0.5%€110,004▼ 1.1%€71,431▼ 35.1%-€11,002
Net result€29,663▼ 99.1%€35,698▲ 20.3%€17,631▼ 50.6%-€3.1m-€21,532▲ 99.3%
Equity€12.1m▲ 0.2%€12.1m▲ 0.3%€12.2m▲ 0.1%€9.1m▼ 25.3%€9.1m▼ 0.2%
Total assets€18.8m▲ 3.1%€19.3m▲ 2.9%€20.1m▲ 4.2%€15.5m▼ 23.3%€15.4m▼ 0.2%
Debt€6.7m▲ 8.7%€7.2m▲ 7.6%€8.0m▲ 11.1%€6.4m▼ 20.3%€6.4m▼ 0.1%
Working capital-€5.5m▼ 1.3%-€5.5m▲ 0.8%-€5.5m▲ 0.1%-€6.1m▼ 10.4%-€6.1m▼ 0.7%
Staff (FTE)0
Why a figure moved sharply
- 2024 Net result +99% on 2023. The previous fiscal year ran 15 months, this one 12.
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2024: a loss of €11,002 after €71,431 in 2023, the lowest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €15.4m
Fixed assets
€15.4m =
Current assets
€54,635 ▼ 32.1%
Equity and liabilities €15.4m
Equity
€9.1m ▼ 0.2%
Debt
€6.4m ▼ 0.1%
Debt's share of the balance-sheet total stays at 41.3%.
Key figures and ratios
Current ratio
0.01▼
2023 · 0.01
Debt to equity
0.70▲
2023 · 0.70
ROE
-0.2%▲
2023 · -33.8%
ROA
-0.1%▲
2023 · -19.9%
Debt ≤ 1 year
€6.2m▲
2023 · €6.1m
Debt > 1 year
€200,000=
2023 · €200,000
Income taxes
€11,425▲
2023 · €0
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Other operating charges640/8 | - | - | - | - | €138 | - |
| Gross operating margin9900 | €111,782 | €111,229 | €110,004 | €71,431 | -€10,864 | ▼ 115% |
| Operating profit (loss)9901 | €111,782 | €111,229 | €110,004 | €71,431 | -€11,002 | ▼ 115% |
| Financial income75/76B | - | €202,371 | €211,423 | €141,417 | €2,187 | ▼ 98.5% |
| Recurring financial income75 | €202,098 | €202,371 | €211,423 | €141,417 | €2,187 | ▼ 98.5% |
| Financial charges65/66B | - | €265,725 | €297,919 | €3.3m | €1,292 | ▼ 100.0% |
| Recurring financial charges65 | €270,527 | €265,725 | €297,919 | €148,015 | €1,292 | ▼ 99.1% |
| Non-recurring financial charges66B | - | - | - | €3.1m | - | - |
| Profit (loss) for the period before taxes9903 | €43,352 | €47,875 | €23,508 | -€3.1m | -€10,107 | ▲ 99.7% |
| Income taxes67/77 | €13,689 | €12,177 | €5,877 | €0 | €11,425 | - |
| Profit (loss) for the period9904 | €29,663 | €35,698 | €17,631 | -€3.1m | -€21,532 | ▲ 99.3% |
| Profit (loss) for the period to be appropriated9905 | €29,663 | €35,698 | €17,631 | -€3.1m | -€21,532 | ▲ 99.3% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €18.8m | €19.3m | €20.1m | €15.5m | €15.4m | ▼ 0.2% |
| Fixed assets21/28 | €18.1m | €18.6m | €18.6m | €15.4m | €15.4m | = |
| Financial fixed assets28 | €18.1m | €18.6m | €18.6m | €15.4m | €15.4m | = |
| Current assets29/58 | €731,126 | €766,573 | €1.6m | €80,484 | €54,635 | ▼ 32.1% |
| Amounts receivable within one year40/41 | €566,737 | €586,677 | €1.2m | €12 | €677 | ▲ 5,653% |
| Trade receivables40 | - | €81,675 | €75,100 | €0 | - | - |
| Other amounts receivable41 | - | €505,002 | €1.2m | €12 | €677 | ▲ 5,653% |
| Cash at bank and in hand54/58 | €68,695 | €15,626 | €268,781 | €80,473 | €53,958 | ▼ 32.9% |
| Deferred charges and accrued income490/1 | - | €164,270 | €82,319 | €0 | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €18.8m | €19.3m | €20.1m | €15.5m | €15.4m | ▼ 0.2% |
| Equity10/15 | €12.1m | €12.1m | €12.2m | €9.1m | €9.1m | ▼ 0.2% |
| Contributions10/11 | - | €8.9m | €8.9m | €8.9m | €8.9m | = |
| Reserves13 | €161,294 | €161,294 | €161,294 | €161,294 | €161,294 | = |
| Non-distributable reserves130/1 | - | €161,294 | €161,294 | €0 | - | - |
| Reserves not available under the articles1311 | - | €161,294 | €161,294 | €0 | - | - |
| Distributable reserves133 | - | - | - | €161,294 | €161,294 | = |
| Profit (loss) carried forward14 | €3.1m | €3.1m | €3.1m | €41,689 | €20,157 | ▼ 51.6% |
| Amounts payable17/49 | €6.7m | €7.2m | €8.0m | €6.4m | €6.4m | ▼ 0.1% |
| Amounts payable after more than one year17 | €393,579 | €893,579 | €852,772 | €200,000 | €200,000 | = |
| Financial debts170/4 | - | €893,579 | €852,772 | €200,000 | €200,000 | = |
| Amounts payable within one year42/48 | €6.3m | €6.3m | €7.1m | €6.1m | €6.2m | ▲ 0.2% |
| Financial debts43 | - | €90,230 | €124,447 | €0 | - | - |
| Credit institutions430/8 | - | €90,230 | €124,447 | €0 | - | - |
| Trade debts44 | €63,856 | €62,881 | €188,829 | €4,135 | €1,112 | ▼ 73.1% |
| Suppliers440/4 | - | €62,881 | €188,829 | €4,135 | €1,112 | ▼ 73.1% |
| Taxes, remuneration and social security45 | - | €41,143 | €41,350 | €10,454 | €27,794 | ▲ 166% |
| Taxes450/3 | - | €41,143 | €41,350 | €10,454 | €27,794 | ▲ 166% |
| Other amounts payable47/48 | - | €6.1m | €6.7m | €6.1m | €6.1m | = |
| Accrued charges and deferred income492/3 | - | €23,358 | €52,410 | €21,250 | €2,615 | ▼ 87.7% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €29,663 | €35,698 | €17,631 | -€3.1m | -€21,532 | ▲ 99.3% |
| Operating cash flow (approximation) | €29,663 | €35,698 | €17,631 | -€3.1m | -€21,532 | ▲ 99.3% |
| Investment in fixed assets (approximation) | - | -€509,333 | €0 | €3.2m | €0 | ▼ 100% |
| Change in cash | - | -€53,069 | €253,154 | -€188,308 | -€26,515 | ▲ 85.9% |
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
2026
24-08
State Gazette act
Statutes amendment2 facts ▸
State Gazette act
Statutes amendment
2 facts ▸
- General meeting, 22-07-2026
- Statutes amendment, 25
27-03
State Gazette act
Appointments: EY Bedrijfsrevisoren BV (statutory auditor) and KPMG Bedrijfsrevisoren BV (statutory auditor)Permanent representative: Brecht Buysschaert · Power of attorney6 facts ▸
State Gazette act
Appointments: EY Bedrijfsrevisoren BV (statutory auditor) and KPMG Bedrijfsrevisoren BV (statutory auditor)
Permanent representative: Brecht Buysschaert · Power of attorney6 facts ▸
- General meeting, 12 maart 2026
- Auditor appointment, EY Bedrijfsrevisoren BV (statutory auditor)
- Auditor appointment, KPMG Bedrijfsrevisoren BV (statutory auditor)
- Permanent representative, Brecht Buysschaert
- Power of attorney, Johan Lagae
- Power of attorney, Els Bruls
2025
02-07
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema
2024
01-07
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
2023
31-12
Financial
Weakest financial yearnet -€3.1m
Net result drops to -€3.1m, the lowest in the series; recovery starts the following year.
01-05
NBB filing
Annual accounts filed
fiscal year 2022 · full schema · 1 day late
2022
03-05
NBB filing
Annual accounts filed
fiscal year 2021 · full schema · 3 days late
2021
30-04
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
2020
29-04
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
2019
30-09
Financial
Highest result since 2018net €3.1m ▲112,964%
Net result €3.1m, the highest in the series.
30-09
Financial
Equity above €10mEq €12.1m ▲34.9%
2 profitable years in a row build equity to €12.1m.
30-04
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
Show earlier events
2018
12-03
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
29-03
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
2016
29-03
NBB filing
Annual accounts filed
fiscal year 2015 · full schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
2 of 11 acts read
About the unread acts
Of the 11 Belgian State Gazette acts we know for this company, 2 have been read. The other 9 have not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
Statutory auditor 2
EY Bedrijfsrevisoren BV
CurrentStatutory auditor · since 27-03-2026
KPMG Réviseurs d'Entreprises
CurrentStatutory auditor · since 27-03-2026 · perm. rep.: Brecht Buysschaert
Derived from published Gazette acts. The CBE keeps the official list of function holders; we do not read it, so the two can differ.
See the function holders in the CBE →
Location & real-estate footprint
Registered office, Heuvelland · 1 establishment unit since 2009
Ground area
6.9 ha
Building footprint
2.8 ha
Volume, LiDAR
251,517 m³
Parcel 33017A0264/00H002, Flanders · tallest building 28.3 m, ±3 floors. Linked by address, not a title deed.
1 establishment unit
C.M.
since 20092.180.377.777
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 33017A0264/00H002 | Flanders | 6.9 ha | 1 · 2.8 ha | 28.3 m · 3 fl. |
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.
Mandate history
2 people since 2026, 2 in office
- Statutory auditor
| Name | Functions and periods |
|---|---|
| EY Bedrijfsrevisoren BV |
|
| KPMG Réviseurs d'Entreprises |
|
Articles of association
Financial year
From 1 September to 31 August
Annual meeting
The first on 04-02-2027 at 16:00
Structure & network
Part of the group
CLAREBOUT
10 companies
Group, risk and exposure
Owners and holdings
1 owner · 3 holdingsChain of control
- CLAREBOUT
- C.M.
Highest known parent: CLAREBOUT. The sources do not say who stands above it.
Owners 1
- CLAREBOUTparentSourceaccounts CLAREBOUT 2024100%
Holdings 3
-
50%
-
50%
-
40.37%
According to the 2024 annual accounts of C.M. and those 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
The group is listed under Ownership & control below; here you explore it as a network.
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Ownership & control
1 board mandateBoard mandates of this companythis company sits on their board1
1 location
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Of 82,642 companies in sector 70200 we hold annual accounts for 52,590. 7,337 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
Founded26-05-2009
Fiscal year end31-12
Activities, NACEBEL 2025
70200Business and other management consultancy
73300Public relations and communication consultancy
82990Other business support services
E-invoicing
Reachable via Peppol
Peppol ID
0208:0811904648
Also
9925:BE0811904648
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.