COGITO
ActiveSummary
COGITO has been active since 1991 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €186,475 and a net result of €540. Equity remains stable across the filed fiscal years (±0.6% per year). Its solvency ranks better than 90% of 1008 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability54=
Solvency100=
Growth40▼-12
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €1,000 at 30 days acceptable
Liquidity short (current ratio 0.51 against 0.38 in 2024; short-term debt: 13.4% of total assets), and 13.4% of the assets are financed with debt.
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Signals
Five 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 69
Relative position
BE, all sectors
reference
Legal and accounting activities (NACE 69)
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
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
86.6%
Return on assets
0.3%
Age of the figures
15 mo
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 16-01-2026, 15 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
15 d early
2024
213 d late
2021
203 d late
2019
10 d late
2018
331 d late
2017
8 d early
2016
6 d late
← 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 106 days after 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. Usually files around 22 August (4 of the last 5 filed years within 193 days of that day).
Companies Code · seven monthsPosition in the running window
30-06-2026 close29-09-2026 today31-01-2027 deadline
History
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Financials · fiscal year 2025, full schema
Turnover
€12,527▼ 5.5%
2024 · €13,250
EBIT margin
27.9%▲ 3.5pp
2024 · 24.4%
Net result
€540▲ 43.3%
2024 · €377
Working capital
-€14,208▲ 3.1%
2024 · -€14,669
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line2019202120242025
Turnover€13,250-€12,527▼ 5.5%
Operating result€10,806-€9,101-€3,238-€3,496▲ 7.9%
Net result€4,332-€2,251below the sector's middle half-€377below the sector's middle half-€540below the sector's middle half▲ 43.3%
EBIT margin24.4%-27.9%▲ 3.5pp
Equity€177,798-€183,865within the sector's middle half-€185,935within the sector's middle half-€186,475within the sector's middle half▲ 0.3%
Total assets€222,505-€221,332below the sector's middle half-€209,947below the sector's middle half-€215,333below the sector's middle half▲ 2.6%
Debt€44,707-€37,467-€24,012-€28,858▲ 20.2%
Working capital-€28,334--€15,010below the sector's middle half--€14,669below the sector's middle half--€14,208within the sector's middle half▲ 3.1%
Solvency79.9%-83.1%above the sector's middle half-88.6%above the sector's middle half-86.6%above the sector's middle half▼ 2.0pp
Current ratio0.36-0.59below the sector's middle half-0.38below the sector's middle half-0.51below the sector's middle half▲ 0.13
Return on assets (ROA)1.9%-1.0%below the sector's middle half-0.2%below the sector's middle half-0.3%below the sector's middle half▲ 0.1pp
above
within
below
the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings.
Result per fiscal year
Operating resultNet result
The operating result rises in 2025; 2025 is 8% above 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €215,333
Fixed assets
€200,683 ▼ 0.2%
Current assets
€14,650 ▲ 64.2%
Equity and liabilities €215,333
Equity
€186,475 ▲ 0.3%
Debt
€28,858 ▲ 20.2%
Debt's share of the balance-sheet total rises from 11.4% to 13.4%. Equity and debt are higher.
Key figures and ratios
EBITDA
€3,837▲
2024 · €3,580
Cash flow
€881▲
2024 · €718
Debt to equity
0.15▲
2024 · 0.13
ROE
0.3%▲
2024 · 0.2%
Interest coverage
1.43▲
2024 · 1.35
Debt ≤ 1 year
€28,858▲
2024 · €23,591
Income taxes
€276▲
2024 · €220
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 17,039 companies that looked in July 2024 the way this one looks now, 0.5% went bankrupt within 24 months and 94% are still going.
- Micro
- 20 years or older
- solvency 30% or more
- a profit under 5% of the balance sheet
0.5%
went bankrupt
4.9%
stopped otherwise
94%
still going
A further 0.2% 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 497,338 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% | 1.9% |
| 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% 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 17,039 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.
Annual accounts
| Line | 2019 | 2021 | 2024 | 2025 | Change |
|---|---|---|---|---|---|
| Turnover70 | - | - | €13,250 | €12,527 | ▼ 5.5% |
| Goods, raw materials, services and sundry goods60/61 | - | - | €9,184 | €8,395 | ▼ 8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €6,507 | - | €342 | €342 | = |
| Other operating charges640/8 | - | €787 | €486 | €295 | ▼ 39.3% |
| Non-recurring operating charges66A | - | €2,190 | - | - | - |
| Gross operating margin9900 | €18,089 | €12,078 | €4,066 | €4,132 | ▲ 1.6% |
| Operating profit (loss)9901 | €10,806 | €9,101 | €3,238 | €3,496 | ▲ 7.9% |
| Financial income75/76B | - | €0 | - | - | - |
| Recurring financial income75 | - | €0 | - | - | - |
| Financial charges65/66B | - | €3,613 | €2,642 | €2,680 | ▲ 1.4% |
| Recurring financial charges65 | €3,364 | €3,613 | €2,642 | €2,680 | ▲ 1.4% |
| Profit (loss) for the period before taxes9903 | €7,948 | €5,489 | €596 | €816 | ▲ 36.9% |
| Income taxes67/77 | €3,617 | €3,238 | €220 | €276 | ▲ 25.7% |
| Profit (loss) for the period9904 | €4,332 | €2,251 | €377 | €540 | ▲ 43.3% |
| Profit (loss) for the period to be appropriated9905 | €4,332 | €2,251 | €377 | €540 | ▲ 43.3% |
| Line | 2019 | 2021 | 2024 | 2025 | Change |
|---|---|---|---|---|---|
| Assets | |||||
| Total assets20/58 | €222,505 | €221,332 | €209,947 | €215,333 | ▲ 2.6% |
| Fixed assets21/28 | €206,507 | €200,000 | €201,025 | €200,683 | ▼ 0.2% |
| Intangible fixed assets21 | €150,000 | €150,000 | €150,000 | €150,000 | = |
| Tangible fixed assets22/27 | €6,507 | - | €1,025 | €683 | ▼ 33.3% |
| Furniture and vehicles24 | - | - | €1,025 | €683 | ▼ 33.3% |
| Financial fixed assets28 | €50,000 | €50,000 | €50,000 | €50,000 | = |
| Current assets29/58 | €15,998 | €21,332 | €8,922 | €14,650 | ▲ 64.2% |
| Amounts receivable within one year40/41 | €9,623 | €14,957 | €8,833 | €8,723 | ▼ 1.2% |
| Trade receivables40 | - | €13,512 | €7,552 | €7,499 | ▼ 0.7% |
| Other amounts receivable41 | - | €1,445 | €1,280 | €1,224 | ▼ 4.4% |
| Cash at bank and in hand54/58 | - | - | €89 | - | - |
| Deferred charges and accrued income490/1 | - | €6,375 | - | €5,927 | - |
| Equity and liabilities | |||||
| Total equity and liabilities10/49 | €222,505 | €221,332 | €209,947 | €215,333 | ▲ 2.6% |
| Equity10/15 | €177,798 | €183,865 | €185,935 | €186,475 | ▲ 0.3% |
| Contributions10/11 | €18,592 | €18,592 | €20,452 | €20,452 | = |
| Capital10 | - | €18,592 | - | - | - |
| Issued capital100 | - | €18,592 | - | - | - |
| Reserves13 | €1,860 | €1,860 | - | - | - |
| Non-distributable reserves130/1 | - | €1,860 | - | - | - |
| Legal reserve130 | - | €1,860 | - | - | - |
| Profit (loss) carried forward14 | €157,346 | €163,413 | €165,483 | €166,023 | ▲ 0.3% |
| Amounts payable17/49 | €44,707 | €37,467 | €24,012 | €28,858 | ▲ 20.2% |
| Amounts payable within one year42/48 | €44,332 | €36,342 | €23,591 | €28,858 | ▲ 22.3% |
| Financial debts43 | - | €11,522 | €20,114 | €22,354 | ▲ 11.1% |
| Credit institutions430/8 | - | €11,522 | €20,114 | €22,354 | ▲ 11.1% |
| Trade debts44 | €1,167 | €5,795 | €1,129 | €3,263 | ▲ 189% |
| Suppliers440/4 | - | €5,795 | €1,129 | €3,263 | ▲ 189% |
| Advances received on contracts in progress46 | - | €8,687 | - | - | - |
| Taxes, remuneration and social security45 | - | €10,339 | €122 | €32 | ▼ 73.4% |
| Taxes450/3 | - | €10,339 | €122 | €32 | ▼ 73.4% |
| Other amounts payable47/48 | - | - | €2,226 | €3,209 | ▲ 44.2% |
| Accrued charges and deferred income492/3 | - | €1,125 | €421 | - | - |
| Line | 2019 | 2021 | 2024 | 2025 | Change |
|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €4,332 | €2,251 | €377 | €540 | ▲ 43.3% |
| + Depreciation and write-downs630 | €6,507 | - | €342 | €342 | = |
| Operating cash flow (approximation) | €10,839 | €2,251 | €718 | €881 | ▲ 22.7% |
| Investment in fixed assets (approximation) | - | - | - | €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.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
16-01
NBB filing
Annual accounts filed
fiscal year 2025 · full schema
2025
01-09
NBB filing
Annual accounts filed
fiscal year 2024 · full schema · 213 days late
2024
30-06
Financial
Weakest financial yearnet €377 ▼83.3%
Net result drops to €377, the lowest in the series; recovery starts the following year.
2022
22-08
NBB filing
Annual accounts filed
fiscal year 2021 · full schema · 203 days late
2020
10-02
NBB filing
Annual accounts filed
fiscal year 2019 · full schema · 10 days late
2019
28-12
NBB filing
Annual accounts filed
fiscal year 2018 · full schema · 331 days late
2018
23-01
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2017
06-02
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 6 days late
2016
27-01
NBB filing
Annual accounts filed
fiscal year 2015 · full schema
2015
03-06
NBB filing
Annual accounts filed
fiscal year 2014 · full schema · 123 days late
2013
22-06
NBB filing
Annual accounts filed
fiscal year 2012 · full schema · 142 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 4 acts read
About the unread acts
We know of 4 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
4 acts for this company are 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, Oupeye · 1 establishment unit since 1991
Ground area
2,355 m²
Building footprint
560 m²
Volume, LiDAR
3,634 m³
2 parcels, Wallonia · tallest building 8.2 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
Rue de Maestricht(VIS) 102, 4600 Visé
since 19912.055.341.908
2 parcels
Wallonia
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 62108B0261/00F000 | Wallonia | 1,686 m² | 1 · 406 m² | 8.2 m · 2 fl. |
| 62079A0785/00K002 | Wallonia | 669 m² | 1 · 154 m² | 7.6 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
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Of 2,772 companies in sector 69109 we hold annual accounts for 1,209. 917 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
Founded03-10-1991
Fiscal year end30-06
Activities, NACEBEL 2025
69109Other legal services
69209Other tax advisory services
E-invoicing
Reachable via Peppol
Peppol ID
0208:0445383418
Also
9925:BE0445383418
Registered
25-11-2025
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 29 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.