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CM&S

Active
Private limited companyfounded 201114 yrs activePlatte Lostraat 316, 3010 Leuven, BelgiumKBO/BCE: BE 0841.792.427
Summary

The annual accounts of CM&S for fiscal year 2025 show a net loss of 55% of the equity at the start of that year. The 2025 annual accounts show equity of €3,898 and a net result of -€4,673. Equity is shrinking by ~24.4% per year and would, assuming unchanged policy, indicatively turn negative around fiscal year 2026. Its solvency ranks better than 10% of 9508 sector peers (fiscal year 2025). The company has been active since 2011 and the Belgian State Gazette contains no insolvency or warning signals. The computed 12-month bankruptcy probability is 0.2% (very low).

Overview

What they do
Business and other management consultancy
NACE 70200Business consulting NACE 70220
1 site
How big
€312,684total assets 2025
Equity
€3,898
Loss
-€4,673
Turnover not published (abridged schema)
Financially healthy?
58 Fair Checked score 2025
Bankruptcy chance 12 m
0.2%
Who decides
Holdings
1
Accounts 11 d early0 of 7 deeds read
Why 58- Annual accounts: weaker financial profile- Persistent losses- Weak solvency vs sector+ Lower-failure-rate sector+ Long track recordLatest accounts filed on timeShow the evidence

Checked score

Score 2025
Axes · tick = 2024
Profitability67▲+58
Solvency26▼-3
Growth32=
Track record100
Bankruptcy probability, 12 months
0.2% Very low
0%0.5%1.5%4%10%≥ 25%
No publishable credit limit; credit only on tighter terms
Net loss of at least half of total assets or of the equity at the start of the financial year.
Liquidity short (current ratio 0.99 against 1.35 in 2024; short-term debt: 50.2% and cash: 0.3% of total assets), and 98.8% of the assets are financed with debt.
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Signals

Six 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 →
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2025
Solvency, return and age of the figures
Solvency
1.2%
Return on assets
-1.5%
Age of the figures
15 mo
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation date
Age against the risk zone
highest failure risk from 2 to 8 years 14 years 0 20 y
raises risk · Persistent losses
Two consecutive loss-making years (2024 and 2025); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2025
Net result per financial year
18192021222425
2018 to 2025 · latest year -€4,673
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 10% of 9508 sector peers (2025).
NBB · sector comparison
Position among 9508 sector peers
Solvency
better than 10%
← weakest strongest →
neutral · Latest accounts filed on time
The financial year that closed on 30-06-2025 was due by 31-01-2026 and was filed on 20-01-2026, 11 days ahead of the deadline.
NBB · 10 filings
Deviation from the deadline
2025
11 d early
2024
36 d early
2022
81 d early
2021
58 d early
2020
74 d early
2019
11 d late
2018
40 d early
← 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 41 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 30-06-2026 and is due by 31-01-2027. Nothing is late today.
Companies Code · seven months
Position in the running window
30-06-2026 close02-10-2026 today31-01-2027 deadline
neutral · No strike-offs in the KBO publications
We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
KBO publications · our coverage
  1. Annual accounts filedfiscal year 2025 · abbreviated…
  2. Annual accounts filedfiscal year 2024 · abbreviated…
  3. Annual accounts filedfiscal year 2022 · abbreviated…

Key points

  • Caution: Among the weakest 10% on equitysector median €336,189 · 9,518 companies €3,898 View
  • Caution: 2 loss-making years in a rowloss fiscal year 2025 -€4,673 View
  • Positive: Always filed on timeaccounts within the deadline every year 5 years View

By topic

Financials

Fiscal year
2025
Total assets
€312,684
Loss
-€4,673
Solvency
1.2%
Total assets▲ 42.7%
Net result
20182025
Go to Financials

Timeline

Events
13
Since
2016
Next accounts
by 31-01-2027
  1. 20-01-2026Annual accounts filed
  2. 26-12-2024Annual accounts filed
  3. 11-05-2023Annual accounts filed
Go to Timeline

Company details

Sites
1
Legal form
Private limited company
Activity
Business and other management consultancyNACE 70200
Founded
14-12-2011
Year ends
30-06
Peppol
Reachable for e-invoices
Go to Company details

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