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COM&C

Active Private limited companyfounded 1992active for 34 yearsEsdoornlaan (Heide) 16, 2920 KalmthoutKBO/BCE: BE 0447.247.501
COM&C
Financial year 2025
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Annual accounts 2025

micro format, filed on 26-03-2026, 35 days before the deadline
€28,191
▲ 107%
€4,752
▲ €19,588
€26,453
▲ 122%
€24,469
▼ 3.9%
97.1%
▼ 2.0 percentage points
22.47
▼ 44.08

Money flows

no detail for 2025

Balance sheet

balance sheet total €697,062 on 30-09-2025
What the company ownsHow it is paid for

in euro

in euro

Position in the sector

Compare with sector

97.1%

Higher than 95% of 39,360 companies in 2025.

22.47

Higher than 95% of 38,044 companies in 2025.

0.4%

Higher than 20% of 38,516 companies in 2025.

COM&C Middle half of the sector 80% of the sector Micro accounts in head offices and management consultancy (NACE 70)

Net result: bottom quarter · Equity: top quarter · Balance sheet total: top quarter · Working capital: top quarter

Filed annual accounts

as filed with the National Bank, click a year to choose it
Line Trend2025202420232022202120202019201820172016201520142013201220112010200920082007
Balance sheet: assets
20/58 697,062680,459703,784757,545805,4311.3m1.8m1.8m1.7m1.6m1.6m1.6m1.7m1.8m1.9m1.9m1.9m1.9m1.9m
20 0000---------------
21/28 237,070238,850254,476278,253322,997356,339326,164450,408478,727493,517533,009562,303607,832574,230602,620640,678637,891674,602684,569
22/27 237,070238,850254,476278,253322,997356,339326,164450,408478,727493,517533,009562,303607,832574,230602,620640,678627,891664,602684,569
22 222,687217,857221,283233,043265,276287,082308,502431,910465,677480,286506,547522,224554,136550,644566,613589,857619,479650,148663,606
23 10,99811,04112,31811,91712,01011,12911,71111,6985,4001,1432,2863,8145,342-5854,0697,2078,79810,379
24 3,3869,95220,87533,29345,71158,1285,9506,8007,65012,08824,17736,26548,35323,58635,42346,7521,2055,65510,584
28 ----------------10,00010,000-
29/58 459,992441,609449,308479,292482,434962,0231.4m1.3m1.2m1.1m1.1m1.0m1.1m1.3m1.3m1.3m1.3m1.2m1.2m
40/41 28,47231,86813,8565,79414,080115,997133,063111,501110,588118,62794,444113,50085,7321.1m1.0m945,792957,778826,248847,427
40 23,86326,8299,2471,7697,68220,25536,65318,97620,05216,7376,40928,3121,35112,46020,3483,88671,63524,79978,991
41 4,6095,0394,6094,0256,39895,74296,41092,52590,536101,89088,03585,18884,3821.0m1.0m941,906886,143801,449768,436
50/53 356,035354,834345,059247,608239,595239,825239,825213,044773,515812,338812,338669,802627,38210,29515,590-200,000375,000250,000
54/58 74,43352,67689,145224,216226,778603,9391.0m1.0m300,409157,478153,598263,112382,528203,370268,995355,36597,5922,552122,360
490/1 1,0522,2311,2481,6741,9812,2631,9931,9091,9702,7412,111934-3,2241,1775,4085,5862,8302,830
Balance sheet: equity and liabilities
10/49 697,062680,459703,784757,545805,4311.3m1.8m1.8m1.7m1.6m1.6m1.6m1.7m1.8m1.9m1.9m1.9m1.9m1.9m
10/15 676,591673,823675,128722,778767,741983,9221.7m1.7m1.6m1.6m1.6m1.5m1.6m1.6m1.7m1.6m1.5m1.5m1.5m
10/11 42,97442,97442,97442,97442,9746,200806,198806,200806,200806,200806,200806,2006,2006,2006,2006,2006,2006,2006,200
100 ------818,591818,592818,592818,592818,592818,59218,59218,59218,59218,59218,59218,59218,592
101 ------12,39212,39212,39212,39212,39212,39212,39212,39212,39212,39212,39212,39212,392
13 367,427364,659364,659364,659364,659362,421306,836306,836203,928114,876108,1182,3591,8591,8591,8591,8591,8591,8591,859
130/1 2,2382,2382,2382,2382,238--------------
130 ------17,15917,15912,0137,9857,6472,3591,8591,8591,8591,8591,8591,8591,859
1311 2,2382,2382,2382,2382,238--------------
133 365,189362,421362,421362,421362,421362,421289,678289,678191,915106,891100,471--------
14 266,191266,191267,495315,145360,108615,301615,301636,103636,103644,593644,593644,5931.6m1.6m1.7m1.6m1.5m1.5m1.5m
17/49 20,4726,63628,65634,76837,690334,44021,72128,97218,97819,03336,587156,499136,588201,870257,100307,370349,064336,249385,217
17 ----------2,06726,85694,357127,413160,468193,524226,580259,636292,692
170/4 ----------2,06726,85694,357127,413160,468193,524226,580259,636292,692
42/48 20,4726,63625,77231,36832,590330,50817,80527,47217,47817,53333,020128,14240,86873,09495,172110,533121,12073,29991,161
42 ---------2,06724,78926,85533,05635,12233,05633,05635,12235,12235,122
44 4,4442,5423,1976,7396,57518,41111,3146,5004,0259,1732,4894,4446,1629,84920,21711,15925,8299,70241,020
440/4 4,4442,5423,1976,7396,57518,41111,3146,5004,0259,1732,4894,4446,1629,84920,21711,15925,8299,70241,020
45 16,0284,0942,000206-10,3866,49120,97213,4546,2935,74291,8891,6502,1733,4854,2201,6501,7985,223
450/3 16,0284,0942,000206-10,3866,49120,97213,4546,2935,74291,8891,6502,1733,4854,2201,6501,7981,650
454/9 ------------------3,573
47/48 --20,57524,42326,015301,710-----4,954-25,95038,41462,09858,51926,6779,797
492/3 --2,8843,4005,1003,9323,9161,5001,5001,5001,5001,5001,3631,3631,4603,3131,3633,3131,363
Income statement
70 ----14,500----------101,000115,800137,370100,289
9900 28,19113,598-25,183-17,553-49,412134,40428,71449,86462,14741,987125,83146,911-30,934-1,67445,58334,56529,39853,579-21,406
60/61 ----116,967----------109,380137,165129,642133,616
630 21,70126,75525,36029,73935,44731,97625,40139,50750,42749,28149,38448,37252,01245,88947,38246,23138,76526,31426,641
640/8 1,7381,6793,8684,4525,9967,93834,0585,8015,5905,4796,1596,4085,7285,1716,6405,2104,7584,4215,050
9901 4,752-14,836-54,412-51,744-90,85594,489-30,7454,5566,130-12,77470,287-7,870-88,673-52,735-8,438-16,877-14,12522,843-53,097
75/76B 14,84114,88913,1308,4249,9887,35610,523128,87984,04221,08951,30420,78619,80235,21948,987119,79932,89116,0849,202
75 14,84114,88913,1308,4249,9887,35610,523128,87984,04221,08951,30420,78619,80235,21948,987119,79932,89116,0849,202
65/66B 1,3171,3586,3691,6443,9175,66858020,2367058825,2564,4269,2207,30610,62212,83413,96415,91617,589
65 1,3171,3586,3691,6443,9175,66858020,2367058825,2564,4269,2207,30610,62212,83413,96415,91617,589
9903 18,276-1,304-47,650-44,964-84,78496,177-20,802113,19989,4687,433116,3358,490-78,091-24,82229,92790,0884,80123,012-61,484
67/77 15,509000-5,592-10,2918,90567610,576--------0
9904 2,768-1,304-47,650-44,964-84,78490,585-20,802102,90880,5626,757105,7598,490-78,091-24,82229,92790,0884,80123,012-61,483
9905 2,768-1,304-47,650-44,964-84,78490,585-20,802102,90880,5626,757105,7598,490-78,091-24,82229,92790,0884,80123,012-61,483
Appropriation of the result
9906 268,958266,191267,495315,145360,109705,886615,301739,012725,156651,350750,3521.6m1.6m1.6m1.7m1.6m1.5m1.5m1.5m
14P 266,191267,495315,145360,109444,893--------------
691/2 2,768----55,585-102,90889,0526,757105,759500-------
6920 -------5,1454,0283385,288500-------
6921 2,768----55,585-97,76385,0246,419100,471--------
694/7 ----135,000-----922,222-------
694 -----------922,222-------
695 -----35,000-------------
697 ----1--------------
Document PDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDF

The accounts for 14 older financial years (1992-2006) were filed as documents without figures as data, scans for example.

The notes to these accounts have 6 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).

Source: Annual accounts 2025 (PDF), filed on 26-03-2026.

Download as CSV

Filings

each dot is a set of accounts, on the day it reached the National Bank
Financial year Type Filed Reference Document
30-09-2025 micro format 26-03-2026 2026-00066455 PDF
30-09-2024 micro format 26-03-2025 2025-00057092 PDF
30-09-2023 micro format 12-04-2024 2024-00065643 PDF
30-09-2022 micro format 21-04-2023 2023-00064360 PDF
30-09-2021 micro format 29-03-2022 2022-09500247 PDF
30-09-2020 micro format 30-03-2021 2021-09500231 PDF
30-09-2019 micro format 30-04-2020 2020-11500525 PDF
30-09-2018 micro format 12-04-2019 2019-09900464 PDF
30-09-2017 micro format 08-05-2018 2018-12600397 PDF
30-09-2016 abbreviated format 04-05-2017 2017-11300487 PDF
30-09-2015 abbreviated format 31-03-2016 2016-09300532 PDF
30-09-2014 abbreviated format 30-03-2015 2015-08100215 PDF
30-09-2013 abbreviated format 18-04-2014 2014-09700271 PDF
30-09-2012 abbreviated format 30-04-2013 2013-11000194 PDF
30-09-2011 abbreviated format 02-05-2012 2012-10700175 PDF
30-09-2010 abbreviated format 05-05-2011 2011-10500118 PDF
30-09-2009 abbreviated format 07-05-2010 2010-11600129 PDF
30-09-2008 abbreviated format 30-04-2009 2009-13100074 PDF
30-09-2007 abbreviated format 28-04-2008 2008-11700142 PDF
30-09-2006 abbreviated format 28-03-2007 2007-09805287 PDF
30-12-2004 abbreviated format 29-07-2005 2005-60403170 PDF
30-12-2003 abbreviated format 13-08-2004 2004-59803124 PDF
30-12-2002 abbreviated format 25-06-2003 2003-30701122 PDF
30-12-2001 abbreviated format 02-07-2002 2002-32100836 PDF
30-12-2000 abbreviated format 27-07-2001 2001-44102593 PDF
30-12-1999 abbreviated format 20-07-2000 2000-44504138 PDF
30-12-1998 abbreviated format 07-07-1999 1999-31001697 PDF
30-12-1997 abbreviated format 06-07-1998 1998-29801671 PDF
30-12-1996 abbreviated format 30-06-1997 1997-23503414 PDF
30-12-1995 abbreviated format 26-07-1996 1996-37600401 PDF
30-12-1994 abbreviated format 16-09-1996 1996-43703466 PDF
30-12-1993 abbreviated format 16-09-1996 1996-43703452 PDF
30-12-1992 abbreviated format 16-09-1996 1996-43703438 PDF

Key figures and ratios

per financial year, computed from the annual accounts
Line Trend2025202420232022202120202019201820172016201520142013201220112010200920082007
26,45311,919-29,051-22,005-55,408126,466-5,34444,06356,55736,507119,67140,502-36,662-6,84538,94429,35524,64049,158-26,456
24,46925,450-22,290-15,225-49,337122,5614,599142,415130,98956,038155,14456,862-26,08021,06777,309136,32043,56749,326-34,842
19,92111,1291,5831,2792,10562,1522,50211,18835,6379,78920,0902,844109,19917,4999,32459,9812,05530,44827,455
21,757-36,469-135,072-2,562-377,161-445,07547,763700,841142,9313,881-109,515-119,415179,158-65,625-86,370257,77395,040-119,808-
439,520434,973423,536447,924449,844631,5151.4m1.3m1.2m1.1m1.0m919,2061.1m1.2m1.2m1.2m1.1m1.1m1.1m
----------------16.7%-12.2%16.6%-52.9%
97.1%99.0%95.9%95.4%95.3%74.6%98.8%98.4%98.9%98.8%97.7%90.3%92.0%89.1%86.7%84.2%81.6%82.1%79.8%
22.4766.5517.4315.2814.802.9179.9748.3367.8862.2432.188.1726.8117.4113.9111.8210.4116.4613.41
0.030.010.040.050.050.340.010.020.010.010.020.110.090.120.150.190.230.220.25
0.4%-0.2%-7.1%-6.2%-11.0%9.2%-1.2%5.9%4.9%0.4%6.8%0.6%-5.0%-1.5%1.8%5.5%0.3%1.5%-4.0%
0.4%-0.2%-6.8%-5.9%-10.5%6.9%-1.2%5.8%4.8%0.4%6.6%0.5%-4.6%-1.3%1.6%4.6%0.3%1.2%-3.2%
20.098.78-4.56-13.39-14.15--------------
----193 days----------14 days226 days66 days287 days
----21 days----------37 days69 days27 days112 days

EBIT margin. Not meaningful: turnover is only a small part of operating income.

A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.

Investments

fixed assets acquired
Item30-09-202530-09-202430-09-202330-09-202230-09-2021
Tangible fixed assets€19,921€11,129€1,583€1,279€2,105
€21,701€26,755€25,360€29,739€35,447

Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)

Insights on COM&C

The operating result for 2025 is a profit of €4,752, after a loss of €14,836 in 2024. It is the highest result since 2020.

Debt's share of the balance-sheet total rises from 1.0% to 2.9%. Equity and debt are higher.

Next steps

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